NAŘÍZENÍ KOMISE X&xxxx;XXXXXXXXX XXXXXXXXX (XX) 2022/352
xx xxx 29.&xxxx;xxxxxxxxx 2021,
xxxxxx xx xxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (EU) 2019/815, pokud jde x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx normách xxxxxxxxxxx xxxxxxxxxx elektronického xxxxxxx xxx podávání xxxxx provedenou x&xxxx;xxxx 2021
(Xxxx s významem xxx XXX)
XXXXXXXX KOMISE,
s ohledem xx Xxxxxxx x&xxxx;xxxxxxxxx Xxxxxxxx xxxx,
x&xxxx;xxxxxxx na xxxxxxxx Xxxxxxxxxx xxxxxxxxxx a Rady 2004/109/XX xx xxx 15.&xxxx;xxxxxxxx 2004 o harmonizaci xxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxx se xxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxxxx xxxxx xxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxxxx xx regulovaném xxxx, x&xxxx;x&xxxx;xxxxx xxxxxxxx 2001/34/XX&xxxx;(1), x&xxxx;xxxxxxx na xx.&xxxx;4 xxxx.&xxxx;7 uvedené xxxxxxxx,
xxxxxxxx x&xxxx;xxxxx xxxxxxx:
(1) |
Xxxxxxxx Xxxxxx v přenesené pravomoci (XX) 2019/815&xxxx;(2) specifikuje xxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xx.&xxxx;4 xxxx.&xxxx;7 xxxxxxxx 2004/109/XX, xxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxx výročních finančních xxxxx. Konsolidovaná xxxxxx xxxxxxx, xxxxx je x&xxxx;xxxx obsažena, xx xxxxxxxxx xxx v souladu x&xxxx;xxxxxxxxxxxxx účetními standardy, xxxxx xx xxxxx xxxxxxxx xxxx mezinárodní xxxxxxxxx xxxxxxxx xxxxxxxxxxx („XXXX“), přijatými xxxxx&xxxx;xxxxxxxx Xxxxxxxxxx parlamentu x&xxxx;Xxxx (XX) x.&xxxx;1606/2002&xxxx;(3), xxxx x&xxxx;xxxxxxx x&xxxx;XXXX xxxxxxxx Xxxxx xxx xxxxxxxxxxx xxxxxx xxxxxxxxx (IASB), xxxxx jsou na základě xxxxxxxxxx Xxxxxx 2008/961/XX&xxxx;(4) xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx IFRS xxxxxxxx xxxxx nařízení (XX) x.&xxxx;1606/2002. |
(2) |
Xxxxxxxx xxxxxxxxx, xxxxx xx xxx používána xxx xxxxxxxx elektronický xxxxxx pro xxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxxxx XXXX x&xxxx;xx xxxxx xxxxxxxxxx. Xxxxxx XXXX xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx XXXX xxx, xxx xxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxx IFRS xxxx xxxxx xxxxxxxxxxx XXXX, analýzu xxxxxx xxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxx&xxxx;xxxxxxxxxxx obecného xxxxxx xxxx xxxxxxxxxxx taxonomie XXXX. Xxxxx xx xxxxxxxx xxxxxxxxxxxx regulační xxxxxxxxx xxxxx xxx, xxx xxxxxxxx každou xxxxx xxxxxxxxxxx&xxxx;xxxxxxxxx IFRS. |
(3) |
V březnu 2021 nadace XXXX xxxxxxxxxx xxxxxxxxxxxxxx verzi xxxxxxxxx XXXX. Xxxx xxxxxxxxxxx xx xx xxxxx xxxx xxxxxxx x&xxxx;xxxxxxxx v přenesené pravomoci (XX) 2019/815. |
(4) |
Xxxxxxx VI xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 x&xxxx;xxxxxxxx xxxx xxxxxxx xxx xxxxx xxxxx xxxxxxxx xxxxxxxxx standardní označení („xxxxxxxx“) a označení dokumentace („xxxxxxxx xxxxxxxxxxx“). Aby xx usnadnilo xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx XXXX, xxxx xx xxxxxx, xxx toto nařízení x&xxxx;xxxxxxxxxxxx xxxxxxxxx zahrnovalo xxxxx xxxx označení xxxxxxxxxxx taxonomií IFRS. Xxxxxxx XX by xxxxx xxxx být xxxxxxx xxx, xxx x&xxxx;xxxxxxxxxxxx případech xxxxxxxxxx xxxxx typy označení. |
(5) |
Aby xxx dostatek xxxx xx efektivní provádění xxxxxxxxx emitenty x&xxxx;xxx xx xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxx, xxxx by xx xxxx nařízení xxxxxx xx výroční xxxxxxxx xxxxxx xxxxxxxxxx účetní xxxxxxx xx účetní xxxxxx xxxxxxxxxx 1. xxxxxx 2022 xxxx xxxxxxx. Xxxxxxxxx xx xxxx mělo xxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx v tomto xxxxxxxx xxx xxx xxxxxx xxxxxx xxxxxxxxxx 1. xxxxxx 2021 xxxx xxxxxxx. |
(6) |
Xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 xx xxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxx změněno. |
(7) |
Toto xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxxx, xxxxxx Xxxxxx předložil Xxxxxxxx orgán xxx xxxxx papíry x&xxxx;xxxx, |
(8) |
Xxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 x&xxxx;xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx XXXX a poskytnout xxxxxxxxx pokyny xxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx XXXX. Jako xxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxx xxxxx stávající xxxxxxxx. Xxxxx XXXX neprovedl xxxxxxxx xxxxxxx konzultace x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxx xxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx ani nepožádal x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx cenných xxxxxx a trhů zřízenou xxxxx článku 37 xxxxxxxx Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx (XX) x.&xxxx;1095/2010&xxxx;(5), neboť xx to xxxx xxxxxx nepřiměřené xxxxxxx x&xxxx;xxxxxx xxxx změny, |
PŘIJALA XXXX NAŘÍZENÍ:
Xxxxxx&xxxx;1
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (EU) 2019/815
Xxxxxxxx x&xxxx;xxxxxxxxx pravomoci (XX) 2019/815 xx xxxx xxxxx:
1) |
xxxxxxx X&xxxx;xx xxxx x&xxxx;xxxxxxx s přílohou I tohoto xxxxxxxx; |
2) |
xxxxxxx XX se xxxx v souladu x&xxxx;xxxxxxxx XX xxxxxx xxxxxxxx. |
Xxxxxx&xxxx;2
Xxxxxxxxx xxxxxxxxxx
Xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 ve xxxxx xxxxxxxx Xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2020/1989&xxxx;(6) xx xxxx xxxxxxxx xxxx xxxxxx xx xxxxxxx finanční xxxxxx obsahující xxxxxx xxxxxxx xx účetní xxxxxx počínající před 1. xxxxxx 2022.
Xxxxxx&xxxx;3
Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxx
Xxxx xxxxxxxx vstupuje v platnost xxxxxxxx xxxx xx xxxxxxxxx v Úředním xxxxxxxx Xxxxxxxx xxxx.
Xxxxxxx xx xx 1. ledna 2022 xxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx účetní xxxxxxx xx xxxxxx xxxxxx počínající 1. xxxxxx 2022 nebo xxxxxxx.
Xxxxxx&xxxx;2 se však xxxxxxx xxx xxx xxxxxx tohoto xxxxxxxx x&xxxx;xxxxxxxx.
Xxxx xxxxxxxx xx xxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xx xxxxx členských xxxxxxx.
X&xxxx;Xxxxxxx xxx 29.&xxxx;xxxxxxxxx 2021.
Xx Xxxxxx
xxxxxxxxxxx
Xxxxxx XXX XXX XXXXX
(1)&xxxx;&xxxx;Xx. věst. X&xxxx;390, 31.12.2004, x. 38.
(2)&xxxx;&xxxx;Xxxxxxxx Xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815, xxxxxx xx xxxxxxxx směrnice Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx 2004/109/XX, xxxxx xxx x&xxxx;xxxxxxxxx technické xxxxx xxxxxxxxxxx xxxxxxxxxx elektronického xxxxxxx pro xxxxxxxx xxxxx (Úř. xxxx. X&xxxx;143, 29.5.2019, x. 1).
(3)&xxxx;&xxxx;Xxxxxxxx Evropského xxxxxxxxxx x&xxxx;Xxxx (XX) x.&xxxx;1606/2002 xx xxx 19.&xxxx;xxxxxxxx 2002 x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx (Úř. xxxx. L 243, 11.9.2002, x. 1).
(4) Rozhodnutí Xxxxxx xx dne 12.&xxxx;xxxxxxxx 2008 x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx standardů xxxxxxxxx xxxxxxx xxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx pro účetní xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xx xxxxxxx xxxxxx při sestavování xxxxxx konsolidovaných xxxxxxxx xxxxxxx (Xx.&xxxx;xxxx. X&xxxx;340, 19.12.2008, x. 112).
(5)&xxxx;&xxxx;Xxxxxxxx Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx (XX) x.&xxxx;1095/2010 xx xxx 24.&xxxx;xxxxxxxxx 2010 x&xxxx;xxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx (Evropského orgánu xxx cenné papíry x&xxxx;xxxx), o změně xxxxxxxxxx x.&xxxx;716/2009/XX x&xxxx;x&xxxx;xxxxxxx xxxxxxxxxx Xxxxxx 2009/77/ES (Xx. xxxx. L 331, 15.12.2010, x. 84).
(6)&xxxx;&xxxx;Xxxxxxxx Komise x&xxxx;xxxxxxxxx xxxxxxxxx (EU) 2020/1989 xx xxx 6.&xxxx;xxxxxxxxx 2020, xxxxxx xx xxxx nařízení x&xxxx;xxxxxxxxx pravomoci (XX) 2019/815, xxxxx xxx x&xxxx;xxxxxxxxxxx taxonomie stanovené x&xxxx;xxxxxxxxxxx technických normách xxx xxxxxxxx elektronický xxxxxx pro xxxxxxxx xxxxx provedenou x&xxxx;xxxx 2020 (Xx. xxxx. X&xxxx;429, 18.12.2020, x. 1).
PŘÍLOHA I
Příloha I nařízení x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 xx mění xxxxx:
1) |
xxxxxxxx xxxx_xxx xx xxxxxxxxx xxxxx: „xxxxxxxx xxxxxxxxx v tabulkách x&xxxx;xxxxxxxxx&xxxx;XX x&xxxx;XX xxx xxxxx xxxxxxxxxx v jmenném xxxxxxxx „xxxx://xxx.xxxx.xxxxxx.xx/xxxxxxxx/2021-03-24/xxxx_xxx““; |
2) |
xxxxxxxx xxxx_xxx xx xxxxxxxxx xxxxx: „xxxxxxxx xxxxxxxxx v tabulce v příloze VI xxx prvky xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx „xxxx://xxx.xxxx.xxxxxx.xx/xxxxxxxx/2021-03-24/xxxx_xxx““; |
3) |
xxxxxxxx xxxx-xxxx se nahrazuje xxxxx: „xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxx&xxxx;XX x&xxxx;XX pro xxxxx definované x&xxxx;xxxxxxx xxxxxxxx „xxxx://xxxx.xxxx.xxx/xxxxxxxx/2021-03-24/xxxx-xxxx““. |
XXXXXXX&xxxx;XX
X&xxxx;xxxxxxx XX nařízení x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 se tabulka xxxxxxxxx tímto:
„Tabulka
Schéma xxxxxxxx xxxxxxxxx xxx značkování xxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx XXXX
Xxxxxxxx |
XXX xxxxx/xxxx xxxxx |
Xxx xxxxx x&xxxx;xxxxxxxx |
Xxx xxxxxx |
Xxxxx štítku |
Odkazy |
ifrs-full |
AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember |
member |
label |
Abnormálně velké xxxxx xxx xxxxx xxxx xxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: IAS 10 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxx xxxxx xxx xxxxx xxxx měnových xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 odst. 39 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx, xxxxxxx xxxx periodickou xxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx úprav xxxxxxxxxxxxx x&xxxx;xxxxxxxxx stávajícího xxxxx a očekávaných xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx spojených x&xxxx;xxxxxx a závazky. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx osu „Xxxxxx xxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) bod i), xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx ii) |
documentation |
Částka xxxxx (xxxxxx) za xxxxxx xxxx xxxxxxxxx daňového xxxxxxx. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx příštích xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxxx xxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx, včetně xxxxxx xxxxxxxxx zaměstnancům. |
||||
ifrs-full |
AccrualsAndDeferredIncomeIncludingContractLiabilities |
X instant, credit |
label |
Výdaje xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx závazků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxxx a výnosů příštích xxxxxx xxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxx; xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxx závazků] |
||||
totalLabel |
Výdaje příštích xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx celkem xxxxxx xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx a výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období xxxxxxxxxxxxx xxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx příštích období xxxxxxxxxxxxx xxxx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 78 |
documentation |
Částka xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxx příštích xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx příštích xxxxxx xxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx představující xxxxxx, xxxxx xxx byl xxxxxxx, ale xxxxx xx nestal xxxxxxxxxxx, xxxxxx smluvních aktiv. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxxx xxxxxx celkem xxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
AccruedIncomeOtherThanContractAssets |
X instant, xxxxx |
xxxxx |
Xxxxxx příštích období x&xxxx;xxxxxxxx smluvních xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxx xxx xxxxxxx, xxx xxxxx xx xxxxxx pohledávkou, x&xxxx;xxxxxxxx xxxxxxxxx aktiv. [Odkaz: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Kumulované xxxxxxx (xxxxxxx) reálné xxxxxxx finančních xxxxx xxxxxxxx xxxx aktiva xxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx aktiv |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;9 písm. c) |
documentation |
Kumulované xxxxxxx (snížení) reálné xxxxxxx finančních xxxxx xxxxxxxx xxxx aktiva xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx vyplývající xx změn xxxxxxxxx xxxxxx xxxxx, které xx určí xxx: x) xxxx xxxx xxxxx xxxxxx xxxxxx xxxxxxx, která xxxxxxxxx x&xxxx;xxxxxxxx xxxx tržních xxxxxxxx, xxx způsobují xxxxx xxxxxxx xxxxxx; xxxx b) xxxxxx xxxx xxxxxx, xxxxx xxx účetní xxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxx riziko [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx nebo xxxxxxxxx xxxxxxxx související s finančními xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) reálné hodnoty xxxxxxxxx derivátů xxxx xxxxxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx oceněná xxxxxxx xxxxxxxx vykázanou xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxx xxxxxxx finančních xxxxx xxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx deriváty xxxx xxxxxxxxx xxxxxxxx; Xxxxxxxx aktiva] |
||||
ifrs-full |
AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;10X xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 odst. 10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx (snížení) reálné xxxxxxx finančních xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx rizika xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxx xxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx vyplývající xx xxxx úvěrového xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxXxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) reálné xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx ze xxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 písm. c) |
documentation |
Kumulované xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx vyplývající xx xxxx xxxxxxxxx rizika xxxxx, xxxxx xx xxxx buď: x) xxxx výše xxxxx xxxxxx xxxxxx hodnoty, xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx podmínek, xxx xxxxxxxxx vznik xxxxxxx xxxxxx; xxxx x) xxxxxx jiné xxxxxx, která xxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx výši xxxxx xxxxxx hodnoty x&xxxx;xxxxxxxx xxxx úvěrového xxxxxx xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) reálné hodnoty xxxxxxxxx xxxxxxxx nebo xxxxxxxxx nástrojů souvisejících x&xxxx;xxxxx xxxx pohledávkami |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx zvýšení (xxxxxxx) xxxxxx hodnoty xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx nástrojů souvisejících x&xxxx;xxxxx xxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx odpisy, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x), xxxxxxxxxx: XXX 16 xxxx.&xxxx;75 písm. x), xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;79 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;41 odst. 54 písm. f) |
documentation |
Tento xxxx představuje xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx; Xxxxxx a amortizace] |
||||
ifrs-full |
AccumulatedDepreciationAndAmortisationMember |
member |
label |
Kumulované xxxxxx a amortizace [xxxxxx] |
Xxxxxxx xxxxx: XXX 16 xxxx.&xxxx;73 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;75 xxxx.&xxxx;x), xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;118 písm. x), xxxxxxx xxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x), xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;54 písm. f) |
documentation |
Tento xxxx xxxxxxxxxxx kumulované odpisy x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Kumulovaná úprava xxxxxxxxx reálné hodnoty xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxx hodnoty, xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx zajištěné xxxxxxx, xxxxx xx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx jako xxxxxxx. [Xxxxx: Zajištěné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx hodnoty xxxxxxxxx xxxxxxx xxxxxxxx xx účetní hodnoty, xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) xxx ii) |
documentation |
Kumulovaná xxxxxx xxxxxx zajištění reálné xxxxxxx zajištěné položky, xxxxx xx xxxxxxxx xx xxxxxx hodnoty xxxxxxxxx položky, xxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx jako závazek. [Xxxxx: Zajištěné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxXxxxXxxxXxxxxxXxXxXxxxxxxxXxxXxxxxxxXxxxxXxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx úprava xxxxxxxxx xxxxxx hodnoty xxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx přestala xxx xxxxxxxxxx o zisky x&xxxx;xxxxxx ze xxxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx v) |
documentation |
Kumulovaná xxxxxx xxxxxx xxxxxxxxx reálné xxxxxxx zbývající ve xxxxxx x&xxxx;xxxxxxxx pozici x&xxxx;xxxxxxxxx xxxxxxx, která xx finančním xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx xx xxxxxxxxx. [Xxxxx: Finanční xxxxxx v naběhlé xxxxxxx; Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxXxxxXxxxXxxxxxXxXxXxxxxxxxXxxXxxxxxxXxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx zajištění xxxxxx xxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxx xxxxxxxxxx o zisky x&xxxx;xxxxxx xx zajištění, xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx částka xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx a přestala xxx xxxxxxxxxx o zisky x&xxxx;xxxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
AccumulatedImpairmentMember |
member |
label |
Kumulované znehodnocení [xxxxxx] |
Xxxxxxx xxxxx: IAS 16 xxxx.&xxxx;73 písm. d), xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x), xxxxxxx xxxxx: XXX&xxxx;40 xxxx.&xxxx;79 xxxx. x), xxxxxxx xxxxx: IAS 41 xxxx.&xxxx;54 xxxx.&xxxx;x), zveřejnění: IFRS 3 xxxx.&xxxx;X67 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 odst. 35H, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx znehodnocení. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Kumulovaný xxxxxxx xxxxx výsledek |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx výnosů x&xxxx;xxxxxxx (xxxxxx xxxxxxxxxxxxxxxx xxxxx), xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxx ztrátě, xxx xx požadováno xxxx xxxxxxxx xxxxxx xxxxxxxxx XXXX. [Odkaz: XXXX [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Kumulovaný xxxxxxx xxxxx výsledek celkem |
||||
ifrs-full |
AccumulatedOtherComprehensiveIncomeAbstract |
label |
Kumulovaný xxxxxxx úplný xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx úplný xxxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx výsledek. [Odkaz: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx pořizovacích x&xxxx;xxxxxxxxx xxxxxxx souvisejících x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx smluv [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxXxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
K datu xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxx xx vlastním xxxxxxxx xxxxxxxxxx podniku, xxxxx nabyvatel xxxxx xxxxxxxxxxxxx xxxx datem xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
X&xxxx;xxxx xxxxxxxx xxxxxxxxx xxxxxx hodnota xxxxxx xx vlastním xxxxxxxx nabývaného xxxxxxx, xxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx před xxxxx xxxxxxxx, x&xxxx;xxxxxxx postupné xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx plnění, xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx plnění xxxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci xxxxxxxxx x&xxxx;xxxx akvizice. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxx xxxxxx, xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxx převedeného plnění xxxxxxxxx x&xxxx;xxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxxxxxXxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx v případě xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx a převzetí xxxxxxx v podnikové kombinaci |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx s akvizicí x&xxxx;xxxxxxx xxxxxxxxx vykázaných xxxxxxxx od nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx s akvizicí xxxxxxxx jako xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx nabytí xxxxx a převzetí závazků x&xxxx;xxxxxxxxx kombinaci |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxx xxxxxx v případě xxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, biologická xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 xxxx. e) |
documentation |
Zvýšení xxxxxxxxxxxx aktiv xxxxxxxxxxx x&xxxx;xxxxxxx prostřednictvím xxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]; Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných smluv |
Obvyklá xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxx ceny xxxxxxxx xxxxxxxxxxx z pojistných xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx 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. e) xxx i) |
documentation |
Zvýšení xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx prostřednictvím podnikových xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxxx aktiva s výjimkou xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 písm. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxx z akvizic xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: 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 xxxx. x), zveřejnění: IAS 40 odst. 79 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxxxxx x&xxxx;xxxxxxx prostřednictvím xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx prostřednictvím podnikových xxxxxxxxx, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx pojistných a zajistných xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Závazky plynoucí x&xxxx;xxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Akvizice xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací, jiné xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx prostřednictvím xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací, xxxxxxx, xxxxxx a zařízení |
Zveřejnění: XXX 16 odst. 73 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx prostřednictvím xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
AcquisitionsThroughBusinessCombinationsReinsuranceAssets |
X duration, debit |
label |
Akvizice xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx nároky vyplývající xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 130 |
documentation |
Částka xxxxxxxxxx nároků, xxxxx xxxxxxxxx ze xxxxx xxxxxxxxxxx do působnosti IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxx jako xxxxxxxx xxxxxxxxxxxxxxxxxxx předpoklad xxx xxxxxxxxx xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx z definovaných xxxxxxx. [Xxxxx: Závazný xxxxxxx z definovaných xxxxxxx, x&xxxx;xxxxxxxx hodnotě; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionOfDiscountRatesMember |
member |
label |
Pojistněmatematické xxxxxxxxxxx xxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 145 |
documentation |
Tento xxxx xxxxxxxxxxx diskontní xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionOfExpectedRatesOfInflation |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx očekávaných xxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx stanovení xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxxxx xxxxxxx; Pojistněmatematické předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx očekávané xxxx xxxxxxx xxxxxxx xxxx pojistněmatematické předpoklady. [Xxxxx: Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxXxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx měr xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxx jako xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx penzí [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxx xxxxxxx xxxxx použité xxxx xxxxxxxxxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxXxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxx xxxx xxxxxxx xxxx významný xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx hodnotě; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx měr xxxxx xxxx [member] |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionOfLifeExpectancyAfterRetirement2019 |
DUR |
label |
Pojistněmatematické xxxxxxxxxxx xxxxxxx xxxxx života xx xxxxxxx xx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx života xx odchodu xx xxxxxxx xxxxxxx jako xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx závazného příslibu x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx hodnotě; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxx po xxxxxxx xx xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;19 odst. 145 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxx po xxxxxxx xx důchodu xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxXxxxxXxxxx |
X.XX instant |
label |
Pojistněmatematické xxxxxxxxxxx trendů xxxxx xxxxxxx xx xxxxxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxx sazeb xxxxxxx xx zdravotní péči xxxxxxx jako xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxxxx hodnotě; Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx sazeb nákladů xx xxxxxxxxx péči [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx sazeb xxxxxxx xx xxxxxxxxx xxxx xxxxxxx jako pojistněmatematické xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx měr úmrtnosti |
Obvyklá xxxxx: XXX&xxxx;19 odst. 144 |
documentation |
Míra xxxxxxxxx xxxxxxx jako xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx stanovení xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx, v současné hodnotě; Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx měr xxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxx2019 |
XXX |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklad xxxxxxxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx věk xxxxxxx xxxx významný xxxxxxxxxxxxxxxxxxx xxxxxxxxxx pro stanovení xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx z definovaných xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Pojistněmatematické předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx [member] |
Obvyklá praxe: XXX&xxxx;19 odst. 145 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx 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 předpoklady. Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx a vzájemně xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxx xxxxxxxx náklad na xxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxx také standardní xxxxxxx pro osu „Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx zisky (xxxxxx) xxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx zdaněním, xxxxx xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx zdaněním, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx, které xxxxx x&xxxx;xxxxxxxxx čistých xxxxxxx (xxxxx) z definovaných xxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx takové xxxxxxxxxxxxxxx, xxxx jsou xxxxxxxxx: x) xxxxxxxx; b) xxxx fluktuace xxxxxxxxxxx, xxxxxx pracovní xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx odchodů xx xxxxxxx; x) xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxx xxxxxxx čerpat; x) xxxxx xxxxxxxxx xxxxx, xxxxx xx xxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxx x&xxxx;x) četnost xxxxxxxxxx xxxxxx u plánů zdravotní xxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx je výsledkem xxxxxxxxxxxxxxxxxxxxx zisků (ztrát) xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx předpokladů] |
||||
ifrs-full |
ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx (zvýšení) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx demografických xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 xxxx. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, které je xxxxxxxxx pojistněmatematických xxxxx (xxxxx) xxxxxxxxxxxxx ze xxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx vedou x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků Demografické xxxxxxxxxxx xxxxxxxx takové xxxxxxxxxxxxxxx, jako xxxx xxxxxxxxx: x) úmrtnost; x) xxxx xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxxxx; x) xxxxx účastníků plánu x&xxxx;xxxxxxxxx xxxxxxxxxxx, kteří xxxxx xxxxxxxxx požitky xxxxxx; d) xxxxx xxxxxxxxx plánu, xxxxx xx xxxxx jednotlivé xxxxx xxxxxxxx plateb xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxx x&xxxx;x) četnost xxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxx závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx zisky (xxxxxx) xxxxxxxxxxx ze xxxx demografických xxxxxxxxxxx, xxxxxxxx o daňový xxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, která xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků. Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx: x) úmrtnost; x) xxxx xxxxxxxxx xxxxxxxxxxx, jejich xxxxxxxx xxxxxxxxxxxx a předčasných xxxxxxx xx xxxxxxx; c) xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxx; d) xxxxx xxxxxxxxx xxxxx, kteří xx xxxxx xxxxxxxxxx xxxxx možností plateb xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxx a e) xxxxxxx xxxxxxxxxx xxxxxx u plánů xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, zisky (xxxxxx) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx požitků] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx, které xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) vyplývajících ze xxxx xxxxxxxxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxxx ze xxxx xxxxxxxxxx xxxxxxxxxxx, před xxxxxxxx, plány xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 19 odst. 135 písm. b) |
documentation |
Částka xxxxxxxxx úplného výsledku xxxx xxxxxxxx, která xx xxxxxxxxx pojistněmatematických xxxxx (xxxxx) xxxxxxxxxxxxx xx změn finančních xxxxxxxxxxx, xxxxx vedou x&xxxx;xxxxxxxxx čistých xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků. Xxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx: x) diskontní xxxxx; x) výše požitků x&xxxx;xxxxxxxx jakýchkoli xxxxxxx xx xxxxxxx, xxxxx xxxxxxx xxxxxxxxxxx, a mzdového xxxxxx; x) x&xxxx;xxxxxxx xxxxxxx týkajících se xxxxxxxxx xxxx vývoj xxxxxxx na xxxxxxxxx xxxx, xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxx (xx. xxxxxxx vzniklých xxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx) x&xxxx;x) daně xxxxxxx xxxxxx z příspěvků xxxxxxxxxxxx xx ke xxxxxxx před xxxxxxxxxx xxxx xxxx k požitkům xxxxxxxxx z těchto xxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, xxxxx (xxxxxx) z přecenění xxxxx definovaných xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků, xxxxx xx xxxxxxxxx pojistněmatematických xxxxx (ztrát) xxxxxxxxxxxxx xx změn finančních xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) z definovaných xxxxxxx, xxxxx je výsledkem xxxxxxxxxxxxxxxxxxxxx xxxxx (ztrát) xxxxxxxxxxxxx xx xxxx xxxxxxxxxx předpokladů |
Zveřejnění: XXX 19 xxxx.&xxxx;141 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx je výsledkem xxxxxxxxxxxxxxxxxxxxx xxxxx (ztrát) xxxxxxxxxxxxx ze xxxx xxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx Xxxxxxxx předpoklady xxxxxxxx se xxxxxxx xxxx: x) diskontní xxxxx; x) výše xxxxxxx x&xxxx;xxxxxxxx jakýchkoli xxxxxxx xx xxxxxxx, xxxxx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxx; x) x&xxxx;xxxxxxx požitků xxxxxxxxxx xx xxxxxxxxx xxxx xxxxx xxxxxxx xx xxxxxxxxx xxxx, xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxx (xx. nákladů xxxxxxxxx při zpracování x&xxxx;xxxxxx xxxxxx, xxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx) x&xxxx;x) xxxx xxxxxxx plánem x&xxxx;xxxxxxxxx vztahujících xx xx xxxxxxx xxxx xxxxxxxxxx dnem xxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Odkaz: Čisté xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, které xx xxxxxxxxx pojistněmatematických ztrát (xxxxx) xxxxxxxxxxxxx ze xxxx xxxxxxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx zisky (ztráty) xxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (ztrát) xxxxxxxxxxxxx ze xxxx xxxxxxxxxx předpokladů, xxxxx xxxxx k přecenění xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx. Finanční předpoklady xxxxxxxx xx položek xxxx: x) xxxxxxxxx xxxxx; x) výše xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx, xxxxx ponesou xxxxxxxxxxx, x&xxxx;xxxxxxxx vývoje; x) x&xxxx;xxxxxxx xxxxxxx týkajících xx zdravotní xxxx xxxxx xxxxxxx xx xxxxxxxxx xxxx, včetně xxxxxxx xx vyřizování xxxxxx (xx. xxxxxxx xxxxxxxxx xxx xxxxxxxxxx x&xxxx;xxxxxx nároků, včetně xxxxxxx na xxxxxx x&xxxx;xxxxxxxxxxxxx služby) x&xxxx;x) xxxx splatné xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xx xx xxxxxxx před xxxxxxxxxx xxxx xxxx x&xxxx;xxxxxxxx plynoucím x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, zisky (ztráty) x&xxxx;xxxxxxxxx plánů definovaných xxxxxxx] [Xxxxxxx: Snížení (xxxxxxx) xxxxxxx závazku (xxxxxx) z definovaných xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (ztrát) xxxxxxxxxxxxx xx změn xxxxxxxxxx předpokladů] |
||||
ifrs-full |
ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxx (xxxxxx) vyplývající x&xxxx;xxxxxxx xx xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx, xxxxx xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx před xxxxxxxx, která xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) xxxxxxxxxxxxx z korekce xx xxxxxxx skutečnosti, xxxxx vede x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. Korekce xx xxxxxxx skutečnosti xxxx xxxxxx rozdílů xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (aktiva) z definovaných xxxxxxx, xxxxx xx xxxxxxxxx pojistněmatematických xxxxx (xxxxx) xxxxxxxxxxxxx z korekce xx základě xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, debit |
label |
Snížení (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků, které xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) vyplývajících x&xxxx;xxxxxxx xx xxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxx xx základě skutečnosti, xxxxx vedou x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx Korekce xx základě skutečnosti xxxx dopady xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků] |
||||
negatedLabel |
Zvýšení (xxxxxxx) xxxxxxx závazku (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 x&xxxx;xxxxxxx xx základě skutečnosti, xxxxxxxx x&xxxx;xxxxxx dopad, xxxx xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx očištěného x&xxxx;xxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxx skutečnosti, xxxxx vede k přecenění xxxxxxx závazků (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxxxxx xx základě xxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (zvýšení) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) vyplývajících x&xxxx;xxxxxxx xx xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx současná hodnota xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;35 písm. d) |
documentation |
Současná xxxxxxx xxxxxxxxxxx xxxxxx xxxxx penzijního plánu, xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxx služby. |
||||
ifrs-full |
AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets |
X duration |
label |
Další xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxx dalších xxxxxx xx xxxxxxx xxxxxx finančních aktiv xxxxxxxxxx v hospodářském xxxxxxxx. [Xxxxx: Xxxxxxx na xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx možná nutné xxxxx xxxxxxxx hodnotu XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Úhrn xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Efekt xxxxxxxxx výše aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu IFRS [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [member]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxxXxxXxxxXxxxxXxxxxXxXxxxxxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxxx x&xxxx;xxxx akvizice xxx xxxxxxx hlavní třídy xxxxxxxx aktiv a převzatých xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx se xxxx časového rozlišení xxx cenové xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx informace o míře xxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.35 |
xxxxxxxxxxxxx |
Xxxxx informace x&xxxx;xxxx rizika xxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxxx údaje xxxxxx xxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx informace x&xxxx;xxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: Xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxx informace o pojistných xxxxxxxxx nezbytné xxx xxxxxxx xxxx požadavků xx&xxxx;xxxxxxxxxx xxxxx IFRS 17. [Xxxxx: Pojistné xxxxxxx [member]] |
||||
ifrs-full |
AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination |
text |
label |
Další xxxxxxxxx x&xxxx;xxxxxxxx a finančním dopadu xxxxxxxxx kombinace |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;63 |
xxxxxxxxxxxxx |
Xxxxx informace o podstatě x&xxxx;xxxxxxxxx dopadu podnikových xxxxxxxxx potřebné xx xxxxxxx cílů xxxxxxxxx XXXX&xxxx;3. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory |
text block |
label |
Další xxxxxxxxx x&xxxx;xxxxxx a změnách xxxxx xxxxxxxxxxxxx s účastí xx xxxxxxxxxxxxxxx xxxxxxxxxx [xxxx block] |
Zveřejnění: XXXX 12 xxxx. X25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx xxxxx souvisejících x&xxxx;xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;52 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx xxxxxxxx ke splnění xxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx XXXX&xxxx;2. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx vázaných na xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxx kombinaci |
Zveřejnění: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dodatečných xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. [Odkaz: Xxxxxxxxx závazky xxxxxxxx x&xxxx;xxxxxxxxx kombinaci; Podnikové xxxxxxxxx [xxxxxx]; Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx závazky xxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx v podnikové kombinaci |
||||
ifrs-full |
AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract |
label |
Dodatečné xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx či xxxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxx xxxxxxxx přesahující xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx zahrnujících xxxxx xxxx akcionáře xxxxxx jednotky. |
||||
ifrs-full |
AdditionalPaidinCapitalMember |
member |
label |
Emisní ážio [xxxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx přijaté z emise xxxxx účetní jednotky xxxxxxxxxxx nominální xxxxxxx x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxxxxx akcie xxxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Rezervy, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 xxxx. b) |
documentation |
Částka xxxxxxxxxxx xxxxxxxxxxx jiných xxxxxx. [Xxxxx: Jiné xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx, xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx, jiné xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx vykázání, xxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B67 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx zahrnutého xx xxxxxxxxxx xxxxxxx, jenž xxx xxxxxxxx splňuje xxxxxxxx xxx to, xxx xxx xxxxxxxxxxxx xxxx držený xx xxxxxx prodeje xxxxx xxxxxxxxx IFRS 5. [Xxxxx: Xxxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx z akvizic, xxxxxxxxxx xxxxxxxx majetek |
Zveřejnění: XXX 40 xxxx.&xxxx;76 xxxx. x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
AdditionsFromPurchasesBiologicalAssets |
X duration, debit |
label |
Přírůstky x&xxxx;xxxxxx, xxxxxxxxxx aktiva |
Zveřejnění: XXX 41 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx aktiv, xxxxx xxxxxxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstky x&xxxx;xxxxxxxxxx xxxxxx vykázaných xxxx xxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxx přírůstků xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx výdajů xxxxxxxxxx xxxx aktivum. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx výdajů xxxxxxxxxx xxxx xxxxxxx, investiční xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;76 písm. x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 písm. x) xxx i) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxx pocházejí x&xxxx;xxxxxxxxxx výdajů vykázaných xxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
AdditionsInvestmentPropertyAbstract |
label |
Přírůstky, xxxxxxxxxx nemovitý xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx s výjimkou xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. IG37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx plynoucích x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných smluv, xxxxx xx xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstky x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx s výjimkou xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 xxxx.&xxxx;118 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, vyjma xxxxxxxxx získaných xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstky x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76 písm. x), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx přírůstků xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 písm. e) xxx i) |
documentation |
Částka xxxxxxxxx xxxxxxx, xxxxx a zařízení xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstky x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, zajistná xxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. e) |
documentation |
Částka xxxxxxxxx xxxxxxxxxx xxxxx, xxxxx přírůstků získaných xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Zajistná xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx dlouhodobých aktiv x&xxxx;xxxxxxxx xxxxxxxxxx nástrojů, xxxxxxxxxx daňových pohledávek, xxxxxxx aktiv x&xxxx;xxxxxxxxxxxx xxxxxxx a nároků vzniklých xx xxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;24 xxxx. x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. e) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx nástrojů, xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xx xxxxxxx pojistných xxxxx. [Odkaz: Odložené xxxxxx xxxxxxxxxx; Xxxxxxxx xxxxxxxx, třída [xxxxxx]; Xxxxxxxxxx xxxxxx; Xxxx xxxxxxxxxx smluv [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IFRS 16 odst. 53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxx k užívání. [Odkaz: Xxxxxx x&xxxx;xxxxx k užívání] |
||||
ifrs-full |
AddressOfRegisteredOfficeOfEntity |
text |
label |
Adresa xxxxx účetní jednotky |
Zveřejnění: XXX 1 xxxx.&xxxx;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 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxx lze xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx některého xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxx standardy IFRS. [Xxxxx: Konsolidované [member]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx průměr xxxxx kmenových akcií xxxxxxxxx při xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxx kmenových xxxxx, xxxxx xx byly xxxxxxxxx xx xxxxxxxxxxx, xx xx xx xxxxxxxxxxx přeměna všech xxxxxxxx potenciálních kmenových xxxxx xx kmenových xxxxx. [Xxxxx: Kmenové xxxxx [member]; Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx na xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx na xxxxxxxxxx xx účelem sesouhlasení xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxx (xxxxxx); Xxxxxx a amortizace] |
||||
ifrs-full |
AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxxx z vlastního xxxxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx), xxxxx pořízení xx xxxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, 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 byly xxxxxxxxxx z vlastního xxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxx xxxxxxxxxx xxxx nebo xxxx účetní xxxxxxx xxxxxxxxxxxx xxxxxx (závazku), xxxxx pořízení xx xxxxx xxxx zajištěnou, xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx a zahrnuty xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (závazku), xxxxx xxxxxxxx či xxxxx xxxx xxxxxxxxxx, vysoce xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx splatné xxxx xx xxxxxxxxx období |
Příklad: XXX 12 xxxx.&xxxx;80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxx pro xxxxxxxx xxx předchozích xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx aktiv |
Obvyklá xxxxx: XXX 7 xxxx.&xxxx;20 písm. a) |
documentation |
Úpravy o snížení (xxxxxxx) xxxxxx xxxxxxxx xxxxxx včetně smluvních xxxxx za účelem xxxxxxxxxxxx zisku (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx [Xxxxx: Xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx xxxxx; Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx s výjimkou xxxxxxxxx xxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx aktiv; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o snížení (zvýšení) xxxxxxxxxxxx aktiv xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxxxx aktiva; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) smluvních xxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxxxxx aktiv xx xxxxxx sesouhlasení xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Smluvní aktiva; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxx xx účelem xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx aktiva; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx aktiv xxxxxxxx k obchodování |
Obvyklá praxe: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) finanční xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx ztráty, klasifikovaná xxxx xxxxxx x&xxxx;xxxxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) zásob |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx činností. [Odkaz: Xxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxx a záloh xxxxxxxxxxxx xxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním tokem x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Úvěry x&xxxx;xxxxxx xxxxxxxxxxx bankám; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxXxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx x&xxxx;xxxxx xxxxxxxxxxxx zákazníkům |
Obvyklá xxxxx: IAS 7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (zvýšení) xxxxx x&xxxx;xxxxx poskytovaným xxxxxxxxxx xx účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx 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) xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) ostatních xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (zvýšení) xxxxxxxxx xxxxxxxxxx pohledávek |
Obvyklá praxe: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxxx příštích xxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) nákladů xxxxxxxx xxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným v rámci) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxxxx xxxxxxx příštích xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx dohod x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx vypůjčené xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxxxxxx dohod x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx cenné xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx cenné xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) pohledávek x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem z (používaným x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) obchodních x&xxxx;xxxxxx xxxxxxxxxx xx xxxxxx sesouhlasení zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným v rámci) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxx a jiné xxxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxxx daňový xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx daňový xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxxxxxx xxxxxx xxxxxx (xxxxx); Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxXxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxx za xxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxx (xxxxxx) vykazované v období xxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxx a amortizace |
Obvyklá xxxxx: XXX 7 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx ze xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o odpisy x&xxxx;xxxxxxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx ze xxxxxxxxxxxx) za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx; Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxx ze xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o odpisové xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o odpisové náklady xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx o výnosy x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým peněžním xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx činností. [Xxxxx: xxxxxx x&xxxx;xxxxxxxx, Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o ztráty (xxxxx) v reálné xxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx. b) |
documentation |
Úpravy x&xxxx;xxxxxx (zisky) x&xxxx;xxxxxx xxxxxxx xx účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 7 odst. 20 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx o finanční náklady xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx xx účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Finanční xxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxx finanční xxxxx nebo xxxxxx xx účelem sesouhlasení xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxx (xxxxxx); Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxx (xxxxxx) xxxxxx vyřazení xxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxx (xxxxxx) xxxxxx xxxxxxxx xxxxxxxx xx dceřiných xxxxxxx, xxxxxxxxxx xxxxxxx a přidružených xxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [member]; Xxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxx v individuální xxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úpravy o zisk (xxxxxx) xxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxx (xxxxxx) vlivem xxxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Zisk (xxxxxx); Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úpravy x&xxxx;xxxxx (ztráty) xxxxxxx xxxxxx reálné hodnoty xxxxxxx x&xxxx;xxxxxxx xx xxxxxx, biologická aktiva |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxx (ztráty) xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx na xxxxxx xxxxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxxxxxxxx aktiva; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives |
X duration, credit |
label |
Úpravy x&xxxx;xxxxx (ztráty) vzniklé xxxxxx xxxxxx hodnoty xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zisky (xxxxxx) xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým peněžním xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx [member]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úpravy o zisky (xxxxxx) vzniklé úpravou xxxxxx hodnoty, xxxxxxxxxx xxxxxxxx majetek |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxx (xxxxxx) xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek; Xxxxx (ztráty) xxxxxxx xxxxxxx reálné hodnoty, xxxxxxxxxx xxxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx goodwillu xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx za xxxxxx sesouhlasení xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxx; Xxxxxx xx xxxxxxxxxxxx; Ztráta xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx ze xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxx (xxxxxxx ztráty xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx za účelem xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx ztráty xx znehodnocení) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxx x&xxxx;xxxxxxxx a vyhodnocení |
Obvyklá xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy o ztrátu xx xxxxxxxxxxxx (zrušení xxxxxx xx znehodnocení) xxxxx x&xxxx;xxxxxxxx a vyhodnocení xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx]; Xxxxxx xx znehodnocení; Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx ztráty xx xxxxxxxxxxxx) vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxx xx xxxxxxxxxxxx (zrušení ztráty xx xxxxxxxxxxxx) vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx ztráty xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, zásoby |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx účelem xxxxxxxxxxxx zisku (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx; Xxxxxx xx xxxxxxxxxxxx; Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku] |
||||
ifrs-full |
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o ztrátu xx xxxxxxxxxxxx (zrušení xxxxxx xx znehodnocení) xxxxx x&xxxx;xxxxx vykázanou v hospodářském xxxxxxxx za účelem xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx ze znehodnocení) xxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxx, xxxxxx a zařízení |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx ze znehodnocení (xxxxxxx xxxxxx ze xxxxxxxxxxxx) pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Úpravy x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx v hospodářském xxxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (zrušení xxxxxx ze xxxxxxxxxxxx) xxxxxxxxx v hospodářském xxxxxxxx, xxxxxxxx a jiné xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx ztráty xx xxxxxxxxxxxx) xxxxxxxxxx a jiných xxxxxxxxxx vykázanou v hospodářském xxxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Xxxxxxxx x&xxxx;xxxx xxxxxxxxxx; Xxxxxx xx xxxxxxxxxxxx; Úpravy x&xxxx;xxxxxx ze znehodnocení (xxxxxxx xxxxxx ze xxxxxxxxxxxx) vykázanou v hospodářském xxxxxxxx; Xxxxxx xx xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxx xx xxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx o náklad xx xxx xx xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o zvýšení (snížení) xxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx činností. [Odkaz: Xxxxxxx xxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx smluvních xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) xxxxxx xxxxxxxx období včetně xxxxxxxxx závazků xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx závazků; Xxxx (ztráta)] |
||||
totalLabel |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx s výjimkou xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx smluvních xxxxxxx xx účelem xxxxxxxxxxxx xxxxx (ztráty) s čistým xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [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: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) vkladů xx xxxx za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xx xxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xx xxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx od xxxxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) derivátových finančních xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx závazků xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Derivátové xxxxxxxx xxxxxxx; Xxxx (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 x&xxxx;xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxxxxx xx x&xxxx;xxxxxxxxxxxxxx požitkům xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních činností. [Xxxxx: Zisk (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) xxxxxxxxxx závazků určených x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Finanční xxxxxxx; Xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx; Zisk (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxx o zvýšení (snížení) xxxxxxx x&xxxx;xxxxxxxxxx, zajistných x&xxxx;xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) závazků z pojistných, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx smluv xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Závazky x&xxxx;xxxxxxxxxxxx xxxxx; Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx; Zisk (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxxxxx xxxxxxxxxxxx závazků |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx z (používaným v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx krátkodobé xxxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInOtherLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) ostatních xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (snížení) xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx z (používaným v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) ostatních provozních xxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) ostatních xxxxxxxxxx závazků xx xxxxxx sesouhlasení zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent |
X duration, debit |
label |
Úpravy x&xxxx;xxxxxxx (snížení) dohod x&xxxx;xxxxxxx odkupu a hotovostního xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx o zpětném xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx zapůjčené xxxxx xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxx xxxxxx a hotovostní xxxxxxxxx zajišťující xxxxxxxxx xxxxx xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) závazků x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Odkaz: Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables |
X duration, debit |
label |
Úpravy x&xxxx;xxxxxxx (snížení) xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) obchodních a jiných xxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx závazky; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o zvýšení xxxxxx xxxxxx, xx xxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxx xxxxxx, xx xxxxxxx xxxxx x&xxxx;xxxxxx plynutí času, xx účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxx (xxxxxx); Xxxxxxx rezervy [member]] |
||||
ifrs-full |
AdjustmentsForInterestExpense |
X duration, xxxxx |
xxxxx |
Xxxxxx o úrokové xxxxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx xxxxxxx za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úpravy x&xxxx;xxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx xx xxxxxxx výnosy xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx výnosy; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxXxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx (xxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx (zisky) x&xxxx;xxxxxxx xxxxxxxxxxxx aktiv xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx xx xxxxxx sesouhlasení xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Odkaz: Xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (ztráta)] |
||||
totalLabel |
Úpravy xxxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx)[xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o úhrady xxxxxx na xxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xxxxxx xx xxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxXxXxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Úpravy x&xxxx;xxxxxxxxxxx xxxxx přidružených xxxxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx za xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: 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 xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Investice xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxx xxxxxx (xxxxx) |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxx x&xxxx;xxxxxxxxx xxxxxx účetní jednotky x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx, xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxx xxxxxx (xxxxx) xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxXxxxxxxxXxxXxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx na xxxx (xxxxxx) x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx prioritních xxxxx x&xxxx;xxxxxxxxxxxx nástrojů x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx k sesouhlasení xxxxx (xxxxxx) přiřaditelného xxxxxxxxxx xxxxxxx xxx xxxxxxx použitý xxx xxxxxxx základního xxxxxxxxx xxxxx (xxxxxx) vyplývajícího x&xxxx;xxxxx a dividend x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx a kapitálových nástrojů x&xxxx;xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx na zisk (xxxxxx) x&xxxx;xxxxx a dividendy xxxxxxxx vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku xxx xxxxxxx použitý xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx zisku (xxxxxx) přiřaditelného xxxxxxxxxx xxxxxxx xxx čitatel xxxxxxx při výpočtu xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx. Představuje xxxx xxxxxxxxxxxxxx částek xxx xxxxxxx xxxxx xxxxxxxx, xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxx xx xxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx celkem xx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx výsledku přiřaditelného xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxx použitý xxx výpočtu xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxxXxxxXxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) vyjma změn xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxx pracovního xxxxxxxx, xx účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxXxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) pro xxxxxxx xxxxxxx při xxxxxxx základního xxxxxxxxx xxxxx xx akcii [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxXxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) xxx čitatel použitý xxx xxxxxxx xxxxxxxxx xxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXX |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxx předchozích XXXX |
Xxxxxxxxxx: XXXX&xxxx;1 odst. 31 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx úhrnu úprav xxxxxxxx hodnot investic xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx xxxx&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX x&xxxx;xxxxx xxxxxx xxxxxxx účetní xxxxxxxx podle XXXX. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Předchozí XXXX [xxxxxx]; Dceřiné xxxxxxx [xxxxxx]; Investice xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx a přidružených xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx; IFRS [member]] |
||||
ifrs-full |
AdjustmentToMidmarketConsensusPriceMeasurementInputMember |
member |
label |
Úprava xx&xxxx;xxxxxxxxxxxx tržní xxxx xxxxx, xxxxxxx veličina [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx. X36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xx&xxxx;xxxxxxxxxxxx xxxxx xxxx xxxxx, která xx xxxxxxx jako xxxxxxx veličina pro xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxXxxxxXxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxx (xxxxxx) xxx xxxxxxxxx z prioritních xxxxx |
Xxxxxxx: XXX&xxxx;33 odst. –, xxxxxxx: 12: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx na xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx na xxxxx (xxxxx, xxxxxxx: , xxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xx xxxx (xxxxxx) xxx xxxxxxxxx z prioritních xxxxx xxx xxxxxx xx xxxxxx xxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxxxxx (xxxxxxxxxxx) xx xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Prioritní akcie [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxx (xxxxxx) xxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx ve xxxxxx x&xxxx;xxxxx xxxxx, plány xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx související x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx zahrnuty xx xxxxxxxx z aktiv xxxxx. [Odkaz: Xxxxxxxxxxxxxxx xxxxxxx; Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxx x&xxxx;xxxxx xxxxx; Xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxxx x&xxxx;xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxxx; Výnosy x&xxxx;xxxxx xxxxx s výjimkou xxxxxx xxxx nákladů z úroků, xxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxx náklady |
Příklad: IAS 1 odst. 103, xxxxxxxxxx: XXX 1 xxxx.&xxxx;99, xxxxxxxxxx: IAS 26 xxxx.&xxxx;35 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxx jako administrativní. |
||||
negatedLabel |
Administrativní xxxxxxx |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxxxxxxxx smluvní xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55, obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxx xxxxx představujících xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx jednorázově. [Xxxxx: Xxxxxxx závazky; Xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxxxxxxxx v důsledku xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx účetních hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;30 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]; Předchozí XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 5 Vykázání x&xxxx;xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje souhrn xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx činností. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx rozdíl mezi xxxxxxx xxxxxxxx xxx xxxxxxxx vykázání x&xxxx;xxxxxxxxxx xxxxx, xxxx má xxx xxxxxxxxx do xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxx reálnou xxxxxxxx při xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx nebo xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxx xxxxxx xxxx reálnou xxxxxxxx xxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx má xxx xxxxxxxxx do xxxxx xxxx xxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxx xxxxxx xxxx xxxxxxx hodnotou xxx xxxxxxxx zachycení x&xxxx;xxxxxxxxxx xxxxx, jenž xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx nevýznamné xxxxxxxxxx podniky [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx přidružených podniků, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxxxxxxxx podnikové kombinace [xxxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx. B65 |
documentation |
Tento xxxx xxxxxxxxxxx souhrn xxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
AggregatedIndividuallyImmaterialJointVenturesMember |
member |
label |
Souhrnné xxxxxxxxxx nevýznamné xxxxxxxx xxxxxxx [member] |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;21&xxxx;xxxx.&xxxx;x) xxx i), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39J xxxx.&xxxx;x), xxxxxxxxxx: účinný při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 odst. 39M písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx podniků, xxxxx xxxx samostatně xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx ocenění [xxxxxx] |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;32X, xxxxxxxxxx: XXX 41 odst. 50, xxxxxxxxxx: XXXX 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx druhy oceňování. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
AggregatedTimeBandsMember |
member |
label |
Souhrnná xxxxxx xxxxx [member] |
Zveřejnění: XXX&xxxx;1 odst. 61, xxxxxxx: XXX&xxxx;19 odst. 147 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 15 xxxx.&xxxx;120 xxxx. b) xxx x), zveřejnění: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 109, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 109A, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 odst. 132 písm. b), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;23X xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx. X11, příklad: XXXX 7 xxxx. X35 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx časová xxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxx přiřazena xxxxxxxxxx xxxxxx xxxxxxxxx nebo xxxxxxxxxx xxxxx s neurčitelnou xxxxx xxxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;135 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx souhrn xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxx nevýznamná xxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxx s neurčitelnou xxxxx xxxxxxxxxxxxx. [Odkaz: Penězotvorné xxxxxxxx [xxxxxx]; Xxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx úhrn xxxxxxxx hodnot. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Reálná xxxxxxx xxxx domnělá xxxxxxxxxx cena“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx produkty xxxxx xxxxxx [xxxx] |
Xxxxxxx praxe: XXX&xxxx;41 xxxx.&xxxx;46 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [default] |
label |
Zemědělské xxxxxxxx, xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx veškeré zemědělské xxxxxxxx xxxxxxxxx xx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Zemědělské produkty xxxxx skupin“, xxxx-xx xxxxxx žádný xxxx xxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxxxxxxxxx produktů] |
||||
ifrs-full |
Aircraft |
X instant, xxxxx |
xxxxx |
Xxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. e) |
documentation |
Částka xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxx xxxxxxxxxxx letadla xxxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [member] |
Příklad: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx, která xxxxxxxxxxx letadla xxxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx přistávací xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Všechny xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;142, xxxxxxxxxx: IFRS 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx hierarchie xxxxxxxx hodnot. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
AllOtherSegmentsMember |
member |
label |
Všechny xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;115, xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx podnikatelské aktivity x&xxxx;xxxxxxxx xxxxxxxx, které xxxxxx xxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx na úvěrové xxxxxx xxxxxxxxxx aktiv |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxx rezerv, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxx finančních aktiv xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xx úvěrové xxxxxx xxxxxxxxxx aktiv xx xxxxxxx období |
||||
periodEndLabel |
Rezervy xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx rezervy, xxxxx xx použijí x&xxxx;xxxxxxxxxx xxxxxxxxxxxx finančních xxxxx xxxxxx úvěrových xxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx typy xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxx papírů xxxxxxxxxxxxx xxxx cenné xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxXxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxx xxxxxx xx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx roky xxxxxx na pojistné xxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Roky nároku xx xxxxxxxx plnění“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx, xxxxxx zaúčtovaná na xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx amortizace xxxxx xxxxxxxxxxxx xx xxxxxxx nákladů xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx. [Xxxxx: Aktiva xxxxxxxxxx xx základě nákladů xx xxxxxxx nebo xxxxxxx xxxxx xx xxxxxxxxx; Xxxxxxx xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx, xxxxxxxx xxxxxxxxxx cena xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx. XX39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx pořizovací xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx x&xxxx;xxxxxxxxxx; Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx, odložená xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
||||
ifrs-full |
AmortisationExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx amortizaci. Xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx odepisovatelných xxxxxx xxxxxxxxxx aktiv xxxxx xxxx xxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x) bod vi) |
documentation |
Částka xxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx a amortizace; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Úhrn xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; 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 xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený změnami xxxxxxxx pravidel požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
negatedLabel |
Amortizace, nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx použitá xxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx použitelnosti x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxx a amortizace] |
||||
ifrs-full |
AmortisationOfGainsAndLossesArisingOnBuyingReinsurance |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxx při xxxxx xxxxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 37 xxxx.&xxxx;x) xxx ii) |
documentation |
Částka xxxxxxxxxx xxxxxxxxxx ztrát (zisků) xxxxxxxxxxxx xxx xxxxx xxxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx; Zisky (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xxx xxxxx zajištění] |
||||
ifrs-full |
AmortisationRateIntangibleAssetsOtherThanGoodwill |
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 xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx související s finančními xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx rizika. |
Zveřejnění: XXXX 7 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, o kterou xxxxxxx xxxxxxxx xxxx podobné xxxxxxxx xxxxxxxxxxx s finančními xxxxxx určenými jako xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx ztráty xxxxxxx xxxxxxxxx xxxx xxxxxxxxx rizika. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx; Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx xxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní veličina xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) způsobené změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx plánu [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele na xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk |
X instant |
label |
Částka, x&xxxx;xxxxxx úvěrové xxxxxxxx xxxx xxxxxxx nástroje xxxxxxxxxxx s půjčkami nebo xxxxxxxxxxxx xxxxxxx maximální xxxx xxxxxxxxx xxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx xxxxxxx deriváty nebo xxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxx pohledávkami xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx a pohledávky; Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx xxxxxx; Xxxxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx zadat zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx na xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx změnami účetních xxxxxxxx požadovaných standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxXxxXxxxXxxxxxxXxxxxxxXxXxXxXxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Částka, x&xxxx;xxxxxx xxx xxxxxx xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, protože xxx xxxx plně xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx xxx snížen kreditní xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxx již xxxx plně xxxxxxxxxx. [Xxxxx: Kreditní xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci] |
||||
ifrs-full |
AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable |
X instant, xxxxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxxx byl xxxxxx debetní xxxxxxxx xxxx časového rozlišení xxx xxxxxx regulaci, xxxxxxx již xxxx xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx byl xxxxxx debetní zůstatek xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx, xxxxxxx xxx xxxx xxxx získatelný. [Xxxxx: Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxxx xxxxxx získatelná xxxxxx jednotky xxxxxxxxx xxxx xxxxxx hodnotu |
Zveřejnění: XXX&xxxx;36 odst. 134 xxxx.&xxxx;x) xxx i), zveřejnění: XXX 36 xxxx.&xxxx;135 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx xxxxxx xxxxxxxxxx částka xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxxxxx její xxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]; Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxXxxxxxxxXxXxxXxxxxxxxxxXxxxXxxxxxXxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxXxXxXxxxxXxXxxxxxxxXxxxxx |
X.XX instant |
label |
Částka, x&xxxx;xxxxxx xx musí xxxxxx hodnota přiřazená xxxxxxxx xxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxx částka xxxxxxxx xxxx xxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 písm. f) bod iii), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 xxxx. x) xxx iii) |
documentation |
Částka, x&xxxx;xxxxxx xx xxxx xxxxxx xxxxxxx, která xxxx xxxxxxxxx xxxxxxxx předpokladům, xxx xxxxxx získatelná xxxxxx xxxxxxxx byla xxxxx její xxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Částka, xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx na služby xxxxx vrcholového xxxxxx xxxxxxxxxxx samostatnou řídicí xxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxxxxx, kterou xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxxxx samostatná řídicí xxxxxx jednotka. [Xxxxx: Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [member]; Xxxxxxxxxx xxxxxx účetní xxxxxxxx [member]] |
||||
ifrs-full |
AmountOfReclassificationsOrChangesInPresentation |
X duration |
label |
Částka reklasifikací xxxx xxxx xx xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;41 xxxx. b) |
documentation |
Částka, xxxxx xx reklasifikována, xxxx xxxxxx xxxxxxxx xxxxx klasifikaci xxxx xxxxxxxxxx ve xxxxx xxxxxxxx závěrkách. |
||||
ifrs-full |
AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition |
X duration |
label |
Částka vykázaná xx ostatního úplného xxxxxxxx xxxxxxxxxxx při xxxxxxxxxx finančního závazku |
Zveřejnění: XXXX 7 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xx xxxxx nebo ztráty. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxxxx xx xxxxx nebo xxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx uplatnění překrývacího xxxxxxxx |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;35X písm. a) |
documentation |
Částka xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx do xxxxxxxxx úplného výsledku xx základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxxx xx xxxxxxxxxxx xxxxx x&xxxx;xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxxxx ze xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxxxx výsledku xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x&xxxx;xxx i) |
documentation |
Částka xxxxxxxxxxxxxxx ze xxxxx xxxx ztráty xx xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxXxXxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxxxx ze xxxxx xxxx xxxxxx xx xxxxxxxxx úplného xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxxxxx ze xxxxx xxxx xxxxxx xx xxxxxxx xxxxxxxxx překrývacího xxxxxxxx, xxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxXxXxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Částka xxxxxxxxxxxxxxx xx xxxxx nebo xxxxxx xx ostatního xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, očištěná x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxx xx zisku xxxx xxxxxx na základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx o daňový xxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Částka vykázaná x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxx ve vlastním xxxxxxxx xxxxxxxxxxx s dlouhodobými xxxxxx nebo xxxxxxxxxxxx xxxxxxxxx drženými x&xxxx;xxxxxxx |
Xxxxxxx: XXXX&xxxx;5 odst. –, xxxxxxx: 12, zveřejnění: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxxx vykázaná x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxx, xxxxxxxxxxx s dlouhodobými xxxxxx nebo vyřazovanými xxxxxxxxx drženými x&xxxx;xxxxxxx. [Xxxxx: Dlouhodobá xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx; Xxxxxxx xxxxxxx; Xxxxxxx xxxxx výsledek; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx vykázaná x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxx kapitálu xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx aktivy xxxx vyřazovanými xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;5 odst. –, xxxxxxx: 12, xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx vlastního xxxxxxxx xxxxxxxxxxx z částek, xxxxx jsou xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxx, které souvisejí x&xxxx;xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxXxxxxxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxx19XxxxxxxxXxXxxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxxxxxx46XXxXXXX16 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xx xxxxxx xxxxxx x&xxxx;xxxxxxxxx změn v leasingových xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxx xx nájemném, xxx xxxx přímým xxxxxxxxx pandemie XXXXX-19, xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx zjednodušení xxxxx xxxxxxxx&xxxx;46X xxxxxxxxx XXXX 16. |
Zveřejnění: XXXX 16 xxxx.&xxxx;60X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx za xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, které xxxxxxxxx z úlev xx xxxxxxxx xxxxxxxxxxxxx se xxxx přímý xxxxxxxx xxxxxxxx XXXXX-19, xx xxxxx xxxxxxx uplatnil xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx 46A xxxxxxxxx XXXX 16. |
||||
commentaryGuidance |
Jestliže xxxxxx xxxxxxxxxxx změnu, která xxxxxxx xxxxxxxxxx xxxxxx, xxxx xx tato xxxxxxxxxx být xxxxxxxxx xxxxxxx xxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxXxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx vyřazená x&xxxx;xxxxxxxxxxx rozdílu xx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx xxxx xxxx xxxxxx hodnoty xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24E písm. x), xxxxxxxxxx: XXXX&xxxx;9 xxxx.&xxxx;6.5.11 xxxx.&xxxx;x) bod i) |
documentation |
Částka xxxxxxxx x&xxxx;xxxxxxxxxxx rozdílu xx zajištění peněžních xxxx a zahrnutá do xxxxxxxxxx xxxx xxxx xxxx xxxxxx hodnoty xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx závazného xxxxxxxx, xx který xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Oceňovací xxxxxx ze xxxxxxxxx xxxxxxxxx xxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx vyřazená x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx nebo xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx) nebo xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx vyřazená x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx ceny nebo xxxx účetní hodnoty xxxxxxxxxxxx aktiva (xxxxxxx) xxxx závazného xxxxxxxx, xx xxxxx se xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxx nefinančního xxxxxx (závazku) nebo xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx reálné hodnoty. [Xxxxx: Oceňovací rozdíl xx xxxxx xxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx vyřazená x&xxxx;xxxxxxxxxxx rozdílu xx xxxxx bazických xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx do xxxxxxxxxx xxxx nebo xxxx účetní hodnoty xxxxxxxxxxxx aktiva (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx rozdílu xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx aktiva (xxxxxxx) xxxx xxxxxxxxx příslibu, xx xxxxx xx xxxxxxx xxxxxxxxx reálné xxxxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx smluv x&xxxx;xxxxxxxx xx pořizovací ceny xxxx jiné účetní xxxxxxx nefinančního xxxxxx (xxxxxxx) xxxx závazného xxxxxxxx, na který xx použije xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx rozdíl xx xxxxx xxxxxxx forwardových xxxxx xxxxxxxxxxxx smluv] |
||||
negatedLabel |
Částka xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx a zahrnutá xx xxxxxxxxxx ceny xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx závazného xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx rozdílu xx změny hodnoty xxxxxx xxxxxxx opcí x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx xxxx jiné xxxxxx hodnoty xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx xxxxxxxxx příslibu, na xxxxx se xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.15 xxxx. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx změny xxxxxxx xxxxxx xxxxxxx xxxx x&xxxx;xxxxxxxx do xxxxxxxxxx ceny xxxx xxxx xxxxxx hodnoty xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx který se xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx xx xxxxx xxxxxxx časové xxxxxxx xxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx ze xxxxx xxxxxxx xxxxxx xxxxxxx xxxx a zahrnutá xx xxxxxxxxxx ceny xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx aktiva (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx se xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXXXX9XxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxx XXXX&xxxx;9, xxxxxxxx aktiva, x&xxxx;xxxxx je uplatňován xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39L xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxx XXXX&xxxx;9 týkající xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx je uplatňován xxxxxxxxxx přístup. |
||||
ifrs-full |
AmountsArisingFromInsuranceContractsAxis |
axis |
label |
Částky vyplývající x&xxxx;xxxxxxxxxx xxxxx [axis] |
Obvyklá xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts |
X duration, debit |
label |
Vynaložené xxxxxx, odložená xxxxxxxxxx xxxx akvizice vyplývající x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxx takto xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17 |
X instant, xxxxxx |
xxxxx |
Xxxxxx splatné xx xxxxxxxx xxxxxxxxxxx ze xxxxx xxxxxxxxxxx do působnosti XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx na požádání xxxxxxxxxxx xx smluv xxxxxxxxxxx do působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx částky, xxxxxxxxx xx spřízněnými xxxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;18 písm. x), xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx z transakcí xx spřízněnými xxxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx peněžní xxxxxx, xxxxx budou xxxx mohou být xxxxxxxx ke xxxxxxxx xxxxxx odúčtovaných xxxxxxxxxx xxxxx (např. realizační xxxx x&xxxx;xxxxx xxxxxxx). [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx pohledávky, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 odst. 18 xxxx. b), xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxxx z transakcí se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxxXxxXxxxXxxxxXxxxxXxXxxxxxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx k datu xxxxxxxx xxx xxxxxxx xxxxxx xxxxx nabytých xxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx a převzetí xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx vykázané x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx odděleně xx xxxxxx aktiv x&xxxx;xxxxxxxx závazků v podnikových xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxXxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx a upravené oproti xxxxxx xxxxxxx finančních xxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx ostatního xxxxxxx xxxxxxxx, před zdaněním. |
Zveřejnění: XXXX 9 xxxx.&xxxx;5.6.5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxx kapitálu x&xxxx;xxxxxxxx oproti xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx vyňaté x&xxxx;xxxxxxxxx xxxxxxxx a upravené xxxxxx reálné xxxxxxx xxxxxxxxxx aktiv xxx xxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, před xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx oproti xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx reklasifikaci x&xxxx;xxxxxxxxx xxxxxxxx oceňovaných xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. |
Xxxxxxxxxx: XXXX 9 odst. 5.6.5 |
documentation |
Částky xxxxxx z vlastního xxxxxxxx x&xxxx;xxxxxxxx oproti xxxxxx xxxxxxx finančních xxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxxxxx aktiva] |
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negatedLabel |
Částky xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx oproti reálné xxxxxxx finančních aktiv xxx reklasifikaci z kategorie xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad. |
||||
ifrs-full |
AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, které xxxx xxxxxxxxxx z vlastního xxxxxxxx a zahrnuty xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (závazku), xxxxx xxxxxxxx či xxxxx xxxx zajištěnou, xxxxxx xxxxxxxxxxxxxx očekávanou xxxxxxxxx, xxxx xxxxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxxx z vlastního xxxxxxxx x&xxxx;xxxxxxxx do vstupní xxxxxxxxxx ceny xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx aktiva (xxxxxxx), xxxxx xxxxxxxx xx xxxxx xxxx xxxxxxxxxx, xxxxxx pravděpodobnou xxxxxxxxxx xxxxxxxxx, před xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx), xxxxx xxxxxxxx xx xxxxx xxxx xxxxxxxxxx, vysoce xxxxxxxxxxxxxx xxxxxxxxxx transakcí, xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxx |
(X) instant, credit |
label |
Částky, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx smlouvy x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxx finančním xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxx finančním xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx, které xxxx předmětem xxxxxxxxxxx xxxxxxx smlouvy x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxx xxxx předmětem xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx x&xxxx;xxxxx nejsou xxxxxxxxx proti xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx proti xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;13X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, které jsou xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx proti xxxxxxxxx závazkům. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx, xxxxx jsou předmětem xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxx finančním xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx, které xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx započteny proti xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, která xx xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx u finančních xxxxx xxxxxxx xx xxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx použití standardu XXXX 9, IFRS 4 xxxx.&xxxx;39X písm. f) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xx xxxx reklasifikovaná xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxxxx výsledku xx xxxxxxx uplatnění překrývacího xxxxxxxx, xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxx xx xxxxxxx výběru. |
||||
ifrs-full |
AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied |
X duration, xxxxx |
xxxxx |
Xxxxxx, xxxxx xx xxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxx xxx xxxxxxxx xxxxxxxx XXX&xxxx;39, finanční xxxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx standardu IFRS 9, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx, která xx xxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxx xxx x&xxxx;xxxxxxxx xxxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx, kdyby xxx xxxxxxxx xxxxxxxx IAS 39. |
||||
ifrs-full |
AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired |
text xxxxx |
xxxxx |
Xxxxxxx xxxxx finančních xxxxx, která xxxx xx xxxxxxxxxx, ale xxxxxx xxxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xx splatnosti, ale xxxxxx znehodnocena. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxxxxxXxxxxXxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Analýza xxxxxxxxx xxxxxxx pomocí xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx [xxxx block] |
Příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx externího systému xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx expozice; Xxxxxxx xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxxxxxXxxxxXxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx expozic xxxxxxxxx pomocí xxxxxxxxx xxxxxxx xxxxxxxxx úvěrů. [Xxxxx: Úvěrová xxxxxxxx; Xxxxxxx úvěrové stupně [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxx finančních xxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx, včetně xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxx, když xxxxxx označila xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx výnosů a nákladů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx plánu ukončit xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 10 odst. 22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx ukončit xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx nebo xxxxxxxx xxxxxxxxx xxxxxxxx restrukturalizace [xxxxxx] |
Xxxxxxx: IAS 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx realizace xxxxxxxx xxxxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxx201820XxxxxxxxxxXxXXX41Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xxxxxx 2018–2020 Xxxxx xxxxxxxxx IAS 41 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2024, XXX 41 xxxx.&xxxx;65 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxx XXX 41 xxxxxx xxxx xxxxxxx ročních xxxxxxxxxxx xxxxxxxxx XXXX xxxxx 2018–2020 x&xxxx;xxxxxx 2020. Předmětem xxxxx xx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxx201820XxxxxxxxxxXxXXXX1Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx zdokonalení, xxxxxx 2018–2020 Změny xxxxxxxxx XXXX 1 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, IFRS 1 xxxx.&xxxx;39XX |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx standardu XXXX 1 xxxxxx xxxx xxxxxxx ročních xxxxxxxxxxx standardů IFRS xxxxx 2018–2020 x&xxxx;xxxxxx 2020. Xxxxxxxxx změny xx dceřiná xxxxxxxxxx xxx prvním xxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxx201820XxxxxxxxxxXxXXXX9Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, cyklus 2018–2020 Změny xxxxxxxxx XXXX 9 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2024, XXXX 9 xxxx.&xxxx;7.1.9 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx standardu XXXX 9 xxxxxx xxxx xxxxxxx ročních xxxxxxxxxxx xxxxxxxxx XXXX xxxxx 2018–2020 x&xxxx;xxxxxx 2020. Xxxxxxxxx xxxxx xxxx xxxxxxxx x&xxxx;„10xxxxxxxxxx“ xxxxx xxx odúčtování finančních xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXXXXXxxxxxxxx201820Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx standardů XXXX xxx xxxxxx 2018–2020 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2024 IAS 41 odst. 65, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXXX 1 xxxx.&xxxx;39XX, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXXX 9 xxxx.&xxxx;7.1.9 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx zdokonalení xxxxxxxxx XXXX xxx xxxxxx 2018–2020 xxxxxxxx v květnu 2020. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. c) xxx ii) |
documentation |
Platná xxxxx xxxx xx zisku. |
||||
ifrs-full |
AreaOfLandUsedForAgriculture |
area |
label |
Výměra xxxx využívané k zemědělským xxxxxx |
Xxxxxxx praxe: IAS 41 xxxx.&xxxx;46 písm. b) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx, kterou xxxxxx xxxxxxxx využívá x&xxxx;xxxxxxxxxxx účelům. |
||||
ifrs-full |
AssetbackedDebtInstrumentsHeld |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx zajištěné xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx držených dluhových xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Držené xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxxx aktivy [xxxxxx] |
Xxxxxxx: IFRS 12 xxxx. X23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxx zajištěné xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxx zajištěné xxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv xxxxx |
Xxxxxxx: IAS 19 xxxx.&xxxx;142&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xx xxxxx xxxxxx zajištěné xxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Aktiva plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxx, procentní xxxxx x&xxxx;xxxxxx hodnotě aktiv xxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;142&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, kterým xx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx aktivy xxxxxxxx xx xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx plánu, v reálné xxxxxxx; Plány definovaných xxxxxxx [xxxxxx]] [Xxxxxxx: xxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx náhradě, podmíněné xxxxxxx v podnikové kombinaci |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, které xxxx xxxxxxxx k očekávané xxxxxxx podmíněných xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]; Očekávaná xxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktivum xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, jiné xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;85 písm. c) |
documentation |
Částka xxxxxx, xxxxx bylo xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxx xxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx, jiné xxxxxxx; Xxxx rezervy] |
||||
ifrs-full |
Assets |
X instant, xxxxx |
xxxxx |
Xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;55, zveřejnění: IFRS 13 odst. 93 xxxx. x), zveřejnění: XXXX 13 odst. 93 xxxx. x), zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. e), zveřejnění: XXXX 8 xxxx.&xxxx;23, xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx stávajících ekonomických xxxxxx ovládaných xxxxxx xxxxxxxxx v důsledku xxxxxxxx xxxxxxxx. Ekonomický zdroj xx xxxxxx, xxxxx xx potenciál xxxxxxxx xxxxxxxxxx xxxxxxxx. |
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xxxxxXxxxx |
Xxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Aktiva xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxx |
xxxxx |
Xxxxxx [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 x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx a závazky xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [member] |
Zveřejnění: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx, které xxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxx ve vyřazovaných xxxxxxxxx klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxx klasifikované jako xxxxxx k prodeji [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 125 |
documentation |
Tento člen xxxxxxxxxxx aktiva x&xxxx;xxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx pro osu „Xxxxxx a závazky“, není-li xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxx; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx [default] |
label |
Aktiva a závazky xxxxxxxxxxxxxxx jako držené x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx, které xxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Odkaz: Dlouhodobá xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxx zahrnuté xx vyřazovaných xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [member]] |
||||
ifrs-full |
AssetsAndRegulatoryDeferralAccountDebitBalances |
X instant, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxxxx při xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx, ropu, xxxxx xxxx a podobné xxxxxxxxxxxxx xxxxxx poté, co xxxxxx xxxxxxxx xxxxx xxxxxxx xxxxx na xxxxxxx ve xxxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva vyplývající x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vykázaných aktiv xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 105A, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 109A |
documentation |
Částka xxxxxxxxx toků x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, které xxxx xxxxxx uznaná xxxx uhrazené xxxxxxx xxxx z pořízení xxxxxxxxxx xxxxx (xxxx xxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, k nimž xxx xxxxx xxxxxxx xx xxxxxxx jiného xxxxxxxxx XXXX) xxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx. Peněžními toky x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx (smluv xxxxxxxxxxx xxxx xxxxx, jejichž xxxxxxxxx xx xxxxxxx), xxxxx jsou xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, k němuž xxxx xxxxxxx xxxxx. Tyto xxxxxxx xxxx xxxxxxxx xxxxxxx toky, xxxxx xxxxx přímo xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx portfolia. [Odkaz: Xxxxxx; Pojistné xxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxx z peněžních toků x&xxxx;xxxxxxxx pojistné smlouvy xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxx z pořízení xxxxxxxx xxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxxXxxxxxxxxXxXxXxxxXxXxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxx, který xxxx xxx xxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;x&xxxx;xxxxxxx, xx nedojde x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx kolaterálu, x&xxxx;xxxxxx hodnotě |
Zveřejnění: IFRS 7 odst. 15 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx kolaterálu, xxxxx xxxx být xxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;x&xxxx;xxxxxxx, že xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember |
member |
label |
Aktiva xxxxxx xx xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxx: IAS 7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx xx xxxxxx xxxxxxxxx závazků x&xxxx;xxxxxxxxxxx. [Xxxxx: Aktiva; Xxxxxxx z financování] |
||||
ifrs-full |
AssetsLessCurrentLiabilities |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55 |
documentation |
Částka xxxxx xxxxxxxxx o krátkodobé xxxxxxx. |
||||
xxxXxxxx |
Xxxxxx snížená x&xxxx;xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxXxxxxxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Aktiva (xxxxxxx) penzijního xxxxx |
Xxxxxxxxxx: XXX 26 odst. 35 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxx, xxxxx xxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx přislíbených xxxxxxxxxx xxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xxxxxx použitelná xxx požitky xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx získaná xxxxxxx xxxxxxxxxx xxxx využitím xxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 38 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, která xxxxxx xxxxxxxx získala xxxxxxx xxxxxxxxxx zajišťujícího xxxx xxxx xxxxxxxx xxxxxx úvěrových posílení (xxxx. xxxxx). [Xxxxx: Xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx aktiv xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxXxXxxxXxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxx2013 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxx, xxx jsou xxxxxxx prostředky nebo xxxxxxx ekvivalenty, x&xxxx;xxxxxxxx xxxxxxx xxxx podnicích, xxxxx xxxx získány xxxx ztraceny |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;40 písm. d) |
documentation |
Částka xxxxxx xxxxx, xxx xxxx xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx, v dceřiných xxxxxxxxx xxxx xxxxxx podnicích, xxxxxxx xxxxxxxx je xxxxxxx xxxx ztraceno. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx xxxxxxx smluv xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx aktiv xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx zákazníky. Xxxxxxx xx získání xxxxxxx xx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx, xxxxx xx xxxxxx xxxxxxxx xxxxxxxxx, xxxxx by xxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx se xxxxxxxxxx xxxx xxxxxxx, xxxxx xxxxx xxxxxxxxx se xxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IFRS 12 odst. 29 písm. a) |
documentation |
Částka xxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx jednotky, xxxxx souvisejí s jejími xxxxxx v strukturovaných xxxxxxxxxx. [Xxxxx: Aktiva; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx, xxxxx xxx xxxxxx xxxx xxxxx xxxxxxxxx, x&xxxx;xxxx xxxxxxx x&xxxx;xxxxxxxxx závazku majitele xxxxxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 15 xxxx. b) |
documentation |
Reálná hodnota xxxxxxxxxx, xxxxx xxx xxxxxx xxxx xxxxx xxxxxxxxx, xxxxx xxxx xxx xxxxxx nebo xxxxx xxxxxxxxx i v případě, xx nedojde x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva, xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxxxx aktiv, xxxxx xxxxxx xxxxxxxx xxxxxx vykazuje x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx v rozsahu své xxxxxxxxxxxxx angažovanosti |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx převedených xxxxxxxxxx xxxxx, xxxxx účetní xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxx přetrvávající xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xx xxx xx xxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;13 písm. c) |
documentation |
Částka aktiv x&xxxx;xxxxxxxxxxxxxxx účetních xxxxxxxxx xxxxxxxxx xx xxxxxxx, xx niž se xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx účetní jednotky x&xxxx;xxxxxxxx nebo xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xx strukturované jednotky, x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx všech xxxxx převedených xx xxxxxxxxxxxxx xxxxxxxx, v okamžiku xxxxxxx. [Odkaz: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
AssetsUnderInsuranceContractsAndReinsuranceContractsIssued |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx z vystavených xxxxxxxxxx a zajistných smluv |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;55, xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. IG20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx. [Odkaz: Xxxx xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
AssetsUnderReinsuranceCeded |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;55, 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, IFRS 4 xxxx. XX20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx plynoucích xx xxxxxxxxxx smluv, v nichž xx účetní jednotka xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx s vysokým xxxxxxx xxxxxxxxxx úprav xxxxx příštího účetního xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;125 xxxx. b) |
documentation |
Částka xxxxx, kterých se xxxxxx xxxxxxxxxxx, u nichž xxxxxxxx xxxxxx xxxxxx, xx během xxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxx hodnot xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, které xxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42D xxxx. e) |
documentation |
Částka závazků xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx, které xxxxxx xxxxxxxx xxxxxx vykazuje x&xxxx;xxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Související xxxxxxx, které xxxxxx xxxxxxxx nadále xxxxxxxx x&xxxx;xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx nadále xxxxxxxx x&xxxx;xxxxxxx své xxxxxxxxxxxxx xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;19 xxxx.&xxxx;x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b), zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;X4 xxxx.&xxxx;x), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X písm. a), xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxx, x&xxxx;xxxxx xx xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxXxxxXxxxxx |
xxxxxx |
xxxxx |
X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;32X, zveřejnění: XXX 41 xxxx.&xxxx;50, xxxxxxxxxx: XXX&xxxx;41 odst. 55 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxx xx zaplacená xxxxxx xxxxxxxxx prostředků xx xxxxxxxxx ekvivalentů xxxx xxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xx xxxxxxxx aktiva v době xxxx xxxxxx xxxx xxxxxxxxx xxxx – xxx, xxx je xx xx místě – xxxxxx xxxxxxxxx xxxxxx aktivu xxx xxxx xxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx požadavků xxxxxx XXXX. |
||||
xxxx-xxxx |
XxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx založené na xxxxxxxxxxxx nákladech xxxx xx xxxxxxxxx IFRS 16, xxx účetní xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxx xxxxxxxxx používá xxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: V pořizovacích xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
X&xxxx;xxxxxx hodnotě [xxxxxx] |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;32X, xxxxxxxxxx: IAS 41 xxxx.&xxxx;50, zveřejnění: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. Reálná hodnota xx xxxx, xxxxx xx xxxx získána xx prodej xxxxxx xxxx zaplacena za xxxxxx xxxxxxx v řádné xxxxxxxxx xxxx xxxxxxxxx xxxx v den ocenění. |
||||
ifrs-full |
AttributionOfExpensesByNatureToTheirFunctionAxis |
axis |
label |
Přiřazení xxxxxxx xxxxx xxxxx xxxxxx funkcí [xxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;104, obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx v tabulce a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xx xxxx být xxxxxxx x&xxxx;xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx taxonomie IFRS, xxxxx xxxxxx řádková xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx je xx, xx xxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxx zahrnují xxxxx „xxxx“, xxxxxxx xxxxx a označení řádkových xxxxxxx xxxxx xxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx auditorů celkem |
||||
ifrs-full |
AuditorsRemunerationAbstract |
label |
Odměna xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx za xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxx xxxx splatných xxxxxxxxx xxxxxx jednotky za xxxxxxxxxx služby. |
||||
ifrs-full |
AuditorsRemunerationForOtherServices |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx za xxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxx xxxx splatných xxxxxxxxx xxxxxx xxxxxxxx xx xxxxxx, které xxxxxx xxxxxxxx nezveřejňuje samostatně x&xxxx;xxxxx výkazu nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx auditorů xx xxxxxx služby |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx zaplacených xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx za daňové xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxx kapitálové xxxxxxxx, xxxxx xxxxx xxxxxx přislíbeny xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx, které xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx, xxx xx xxx účetní xxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx přísliby] |
||||
ifrs-full |
AvailableforsaleFinancialAssetsAbstract |
label |
Realizovatelná xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx daňová 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 xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx kurz |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Průměrný xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxx. Xxxxxx xxxx je xxxxxx xxxxx dvou xxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx počet zaměstnanců |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxx osob xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxx xxxxxxxx období. |
||||
ifrs-full |
AveragePriceOfHedgingInstrument |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 23B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxx xxxxxxxxxxxxx nástroje. [Xxxxx: Xxxxxxxxxxx nástroje [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X xxxx. b) |
documentation |
Průměrná xxxxx zajišťovacího xxxxxxxx. [Xxxxx: Zajišťovací nástroje [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xx xxxxxxx účtech xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxx xxxxxx zákazníků držených xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Zůstatky xx depozitních účtech xxxxxxxxx u vkladů xx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx zůstatků xx xxxxxxxxxxx xxxxxx zákazníků xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xx xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxxx účtech xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx na xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: IAS 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxx zákazníků xxxxxxxx xxxxxx jednotkou x&xxxx;xxxxxxxxxxxxx vkladů. |
||||
ifrs-full |
BalancesWithBanks |
X instant, xxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx pokladní hotovosti x&xxxx;xxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx bankou xxxx aktiva |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxx xxxxxx xxxxxxxxxxxx jako xxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx přijetí xxxxxx xxxxxxxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Bankovní x&xxxx;xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx vykazovaných účetní xxxxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx u centrálních xxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxxxxx u centrálních bank x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. [Odkaz: Povinné xxxxxxxx vklady x&xxxx;xxxxxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx výpůjčky, xxxxxxxxxxxxxx xxxxxxx xxxx |
Xxxxxxx: XXXX&xxxx;7 odst. X11X, xxxxxxx: XXXX 7 xxxx. IG31A |
documentation |
Částka smluvních xxxxxxxxxxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Držené xxxxxxxx xxxxxxx nástroje |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx jednotkou, xxxxx xxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx bankovní xxxxxxxx, xxxxxxxxxxxxx xxxx peněžní xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx peněžních ekvivalentů xxxxxxxxxxxxxxx xxxxxxxx ujednání, xxxxx xxxxxx jednotka xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx ekvivalenty] |
||||
ifrs-full |
BankOverdraftsClassifiedAsCashEquivalents |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx byla xxxxxxx x&xxxx;xxxx nad xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xx se xxxxxxxx xx krátkodobé xxxxxxxxxx xxxxx xx xxxxxx xxxxx. [Xxxxx: Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) xx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx s účastí x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx pro kapitálový xxxxxxx, který xx xxxxxx xx xxxxx x&xxxx;xxxxxxxxx akciemi podle xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, xxxxxxxxxx nástroje x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx; Pokračující xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) na xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 odst. A14 |
documentation |
Základní xxxxxxxx xxxxx (xxxxxx) xx nástroj z ukončených xxxxxxxx xxx xxxxxxxxxx xxxxxxx, xxxxx se xxxxxx xx xxxxx x&xxxx;xxxxxxxxx akciemi xxxxx xxxxxx určeného vzorce. [Xxxxx: Xxxxxxxx ukazatel xxxxx (xxxxxx) xx xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx; Xxxxxxxx činnosti [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX duration |
label |
Základní xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx s výjimkou xxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx akcii xxx xxxxxxxxxx xxxxxxx, xxxxx se podílí xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx předem xxxxxxxx vzorce. |
||||
totalLabel |
Základní xxxxxxxx xxxxx (ztráty) xx xxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx akcií |
||||
ifrs-full |
BasicEarningsLossPerShare |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx xxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;66, xxxxxxxxxx: XXX&xxxx;33 odst. 67 |
documentation |
Částka zisku (xxxxxx) připadající xxxxxxxxx xxxxxxxxx xxxxx mateřského xxxxxxx (čitatel) xxxxxxxx xxxxxxx průměrem počtu xxxxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx (xxxxxxxxxx). |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx by xxxx být označena xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx x&xxxx;xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx“, když: x) xx základní xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx zisku xx xxxxx xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx podle xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx z pokračujících xxxxxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;66, xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxx; Xxxxxxxxxxx činnosti [member]] |
||||
commentaryGuidance |
Vykázaná xxxxxxx by měla xxx označena xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx“, xxxx: x) xx xxxxxxxx xxxxxxxx xxxxx na xxxxx x&xxxx;xxxxxxxx zředěného xxxxx na akcii xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx jednu xxxxxxxx položku, xxx xxxxxxx xxxxxxxxx dvojí xxxxxxxxxx xxxxx xxxxxxxx 67 standardu XXX 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxx z pokračujících xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx a čistých xxxx xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx z pokračujících xxxxxxxx, xxxxx xxxxxxxx xxxxx změny xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx daně. [Odkaz: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxx; Xxxxx změny xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxx změny xxxxxxxxxxx xxxxxxxx daně; Xxxxxxxxxxx xxxxxxxx [member]] |
||||
commentaryGuidance |
Vykázaná xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx z pokračujících xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx regulaci a čistých xxxx související xxxxxxxx xxxx“, když: a) xx xxxxxxxx xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx zisku xx akcii xxxxxxx x&xxxx;x) xxxxxx jednotka xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx podle xxxxxxxx 67 standardu XXX 33. |
||||
ifrs-full |
BasicEarningsLossPerShareFromDiscontinuedOperations |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx akcii x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: IAS 33 xxxx.&xxxx;68 |
xxxxxxxxxxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) na akcii x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx akcii; Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx označena dvakrát, x&xxxx;xx xxx tímto xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na akcii x&xxxx;xxxxxxxxxx xxxxxxxx“, xxxx: x) se xxxxxxxx xxxxxxxx xxxxx na xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx položku, xxx xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx IAS 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) na xxxxx x&xxxx;xxxxxxxxxx činností, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx daně |
Zveřejnění: IAS 33 xxxx.&xxxx;67, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx xxxxx (ztráty) na xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx xxxxx; Čisté xxxxx zůstatků účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx odložené xxxx; Ukončené xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, tak xxxxxx „Xxxxxxxx zředěného xxxxx (ztráty) xx xxxxx x&xxxx;xxxxxxxxxx činností, xxxxxx čistých xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx a čistých změn xxxxxxxxxxx odložené xxxx“, xxxx: x) xx xxxxxxxx xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx na xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx položku, xxx xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx ukazatel xxxxx (ztráty) xx xxxxx, xxxxxx čistých xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx regulaci x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;67, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) xx xxxxx, xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Základní xxxxxxxx xxxxx (ztráty) xx akcii; Xxxxx xxxxx zůstatků účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx by xxxx být xxxxxxxx xxxxxxx, x&xxxx;xx jak xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (ztráty) xx xxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx“, když: a) xx základní xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx xxxxx řádkovou xxxxxxx, aby vykázala xxx xxxxxxxxx podle xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx pro xxxxxxxxx xxxxxx od xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXXX 8 odst. 33 písm. a) |
documentation |
Popis xxxxxxx xxx alokování xxxxxx od externích xxxxxxxxxx xx xxxxxxxxxx xxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
BearerBiologicalAssetsMember |
member |
label |
Plodící xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxx xxxxxx jsou xxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx xxxxxx; Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
BearerPlants |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxx: IAS 16 xxxx.&xxxx;37 xxxx. i) |
documentation |
Částka xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxxxxxx xxxxx je xxxx xxxxxxxx, x) která xx xxxxxxx xxx xxxxxxxx xxxx dodávkách xxxxxxxxxxxx produktů; x) xx xxx se xxxxxxx, xx&xxxx;xxxxxx xxxxx xx xxxx xxx xxxxx xxxxxx, x&xxxx;x) x&xxxx;xxx xx xxxx xxxxxxxxxxxxx, xx bude xxxxxxxxx jako zemědělský xxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx/xxxxxxxxxx xxxxxxx xxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx představuje xxxxxxxx přinášející xxxxx. Xxxxxxxx xxxxxxxxxxx úrodu xx xxxx xxxxxxxx, x) která xx xxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx zemědělských xxxxxxxx; x) xx xxx xx xxxxxxx, xx&xxxx;xxxxxx úrodu po xxxx než xxxxx xxxxxx, a c) x&xxxx;xxx xx málo xxxxxxxxxxxxx, xx xxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx/xxxxxxxxxx xxxxxxx xxxxx. [Xxxxx: Pozemky, xxxxxx a zařízení] |
||||
ifrs-full |
BenefitsPaidOrPayable |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx požitků xxxxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx plánů. |
||||
negatedLabel |
Požitky xxxxxxxxx xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxXxxxxXxxXxxxxxxxXxXxXxxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
X&xxxx;xxxx xxxxxxxx stanovený xxxxxxxx xxxxx nedobytných xxxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxx xxxxxxxx pohledávek. |
Zveřejnění: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
X&xxxx;xxxx akvizice stanovený xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx aktiva |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x), příklad: XXX 41 xxxx.&xxxx;43, xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx nebo xxxxxxx vykázaných jako xxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Biologická aktiva xx xxxxx období |
||||
ifrs-full |
BiologicalAssetsAgeMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxx aktiva, xxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx xxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Biologická xxxxxx xxxxx xxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
BiologicalAssetsAxis |
axis |
label |
Biologická aktiva [xxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx stáří [xxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx aktiva xxxxx skupiny [axis] |
Zveřejnění: XXX&xxxx;41 odst. 41 |
documentation |
Osa xxxxxxx xxxxxxxx vztah mezi xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx xxxxx [axis] |
Příklad: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje veškerá xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx xxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxxxxxx xxxxxx podle xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
BiologicalAssetsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx živá xxxxxxx xxxx rostliny. Představuje xxxx standardní xxxxxxx xxx osu „Xxxxxxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxx xx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 41 odst. 49 písm. a) |
documentation |
Částka xxxxxxxxxxxx xxxxx sloužících xxxx xxxxxxx na xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 odst. 43 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx podle xxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx pro xxx „Biologická aktiva xxxxx druhu“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, x&xxxx;xxxxx je xxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;49 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx, x&xxxx;xxxxx xx omezeno xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vydané dluhopisy |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxx xxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11X, xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx dluhopisy. [Xxxxx: Xxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
BorrowingCostsCapitalised |
X duration |
label |
Aktivované xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 23 xxxx.&xxxx;26 písm. a) |
documentation |
Výše úroků x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx jednotka xxxxxxxx xx spojení x&xxxx;xxxxxxxxxx xx finančních xxxxxxxxxx, xxxxx xxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxxxxx nebo xxxxxx xxxxxxxxxxx aktiva x&xxxx;xxxxx xxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxx xx toto aktivum. |
||||
commentaryGuidance |
Pro xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx zadat xxxxxxxx hodnotu XBRL. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu na xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
ifrs-full |
BorrowingCostsIncurred |
X duration |
label |
Vzniklé xxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxx a ostatních xxxxxxx, které xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx s vypůjčením xx xxxxxxxxxx xxxxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxx jako xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxx xx spojení x&xxxx;xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxxxxx xxxx náklad. |
||||
ifrs-full |
Borrowings |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx nesplacených finančních xxxxxxxxxx, xxxxx musí xxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx [abstract] |
||
ifrs-full |
BorrowingsAdjustmentToInterestRateBasis |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx, xxxxxx xxxxxxx xxxxxxx xxxxx |
Xxxxxxx praxe: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxxxxx xxxxx) použitého pro xxxxxxx xxxxxxx sazby x&xxxx;xxxxxxxx. [Xxxxx: Výpůjčky] |
||||
ifrs-full |
BorrowingsByNameAxis |
axis |
label |
Výpůjčky xxxxx xxxxx [xxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Osa xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
BorrowingsByNameMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxx rozdělené podle xxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Výpůjčky podle xxxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Výpůjčky] |
||||
ifrs-full |
BorrowingsByTypeAbstract |
label |
Výpůjčky, xxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxx sazba |
Obvyklá praxe: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxx sazba x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxx, xxxxxx xxxxxxx sazby |
Obvyklá xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxx (xxxxxxxxxx xxxxx) použitý xxx výpočet xxxxxxx xxxxx u výpůjček. [Odkaz: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx, xxxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxx výpůjček. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx, xxxxxxx xxxx |
Xxxxxxx praxe: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxx, x&xxxx;xxx xxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx. [Xxxxx: Výpůjčky] |
||||
ifrs-full |
BorrowingsRecognisedAsOfAcquisitionDate |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxxx vykázané x&xxxx;xxxx xxxxxxxx |
Xxxxxxx praxe: IFRS 3 xxxx.&xxxx;X64 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxx k datu xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X6, xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX63, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 písm. b), xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;45 písm. d), xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx |
Xxxxxxx: IAS 38 xxxx.&xxxx;119 písm. a) |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx práva xx xxxxxxx doplňkových xxxxx, jako xx xxxxxxxx xxxxxx (nebo xxxxxx xxxxxx) a její xxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx, recepty a technologické xxxxxxx. [Odkaz: Nehmotná xxxxxx s výjimkou goodwillu] |
||||
ifrs-full |
BrandNamesMember |
member |
label |
Obchodní xxxxxx [xxxxxx] |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 písm. a) |
documentation |
Tento xxxx představuje xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxxxxx aktiv, jako xx obchodní značka (xxxx xxxxxx xxxxxx) x&xxxx;xxxx související xxxxxxxx xxxxx, vzorce, xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx práva [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje vysílací xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxx účetní xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxx provize |
||||
ifrs-full |
BrokerageFeeIncome |
X duration, xxxxxx |
xxxxx |
Xxxxx z makléřské provize |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovanou xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
Xxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Budovy |
Obvyklá xxxxx: IAS 16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx a zařízení xxxxxxxxxxxxxxx xxxxxxxxxxxxxx budovy x&xxxx;xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Tento člen xxxxxxxxxxx třídu pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx [axis] |
Zveřejnění: IFRS 3 xxxx. X64 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx kombinace [xxxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx. X64 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxx, xx xxxxxxx xxxxxxxxx získává xxxxxxxx nad xxxxxx xx několika xxxxxxx. Xxxxxxxxx, xxxxx xx xxxxx xxxxxxxx xxxx „xxxxx xxxx“ xxxx „xxxx xxxxxxx“ xx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx ve xxxxxx xxxxxxxxx XXXX&xxxx;3. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx vlastních akcií |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx zrušených xxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Kapitálové xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálových xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx učinit. |
||||
totalLabel |
Kapitálové xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx přísliby [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d), xxxxxxx: IFRS 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxx, xxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx ocenění. |
||||
ifrs-full |
CapitalisationRateOfBorrowingCostsEligibleForCapitalisation |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxx xxxxxxxxxx nákladů xxxxxxxxxxx xxx aktivaci |
Zveřejnění: XXX 23 xxxx.&xxxx;26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxxx a ostatních xxxxxxx, xxxxx xxxxxx jednotce xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx xxxxxx, xxxxx výpůjček xxxxxxxxxx xxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] Výpůjčky] |
||||
ifrs-full |
CapitalisedDevelopmentExpenditureMember |
member |
label |
Aktivované xxxxxx na vývoj [xxxxxx] |
Xxxxxxx praxe: IAS 38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx jako xxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxx xxxx zahájením xxxxxxxx výroby xxxx xxxxxxx. Xxxxxxxx aktivum xx xxxxxx xxxx xxxxxxx výlučně tehdy, xxxx je účetní xxxxxxxx schopna prokázat xxxxxxx následující xxxxxxxxxxx: x) xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxx možné xx xxxxxxxx xxxx xxxxxx; x) xxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxx a používat xx xxxx prodat; x) xxxx xxxxxxxxx nehmotné xxxxxxx xxxxxxxx xxxx xxxxxx; d) xxxxxx, xxxxx xxxx aktivum xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx. Kromě xxxxxx může xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxx xxxxxx x&xxxx;xxxxxxx nehmotného xxxxxx xxxx pro xxxxxxxx xxxxxxx xxxx takové xxxx, xxxxx xxxx xxxxxxxxx xxxxxxx, jeho xxxxxxxxxx; x) xxxxxxxxxx xxxxxxxxxxxxxx technických, xxxxxxxxxx x&xxxx;xxxxxxxxx zdrojů pro xxxxxxxxx xxxxxx x&xxxx;xxx xxxxxxx xxxx prodej xxxxxxxxxx xxxxxx x&xxxx;x) xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx umořování xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 odst. 108 |
documentation |
Tento xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx [axis] |
Zveřejnění: IAS 1 xxxx.&xxxx;136 |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka vyplněna. |
||||
ifrs-full |
CapitalRequirementsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxxxxx [member] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;136 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx kapitálové xxxxxxxxx, xxxxx xx xxxxxxxx xx xxxxxx jednotku. Xxxxxxxxxxx také standardní xxxxxxx xxx xxx „Xxxxxxxxxx požadavky“, není-li xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Kapitálová rezerva |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu představující xxxxxxxxxx rezervy. |
||||
ifrs-full |
CapitalReserveMember |
member |
label |
Kapitálová rezerva [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx kapitálové rezervy. |
||||
ifrs-full |
CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
axis |
label |
Účetní xxxxxxx, xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení x&xxxx;xxxxx xxxxxx hodnota [xxxx] |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx.&xxxx;x), zveřejnění: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x), xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 xxxx.&xxxx;x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;76, xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;79 písm. c), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx.&xxxx;x), xxxxxxxxxx: XXX 41 xxxx.&xxxx;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, xxxxxxxxxx: XXXX&xxxx;7 odst. 35I, obvyklá xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 xxxx.&xxxx;x), xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX29 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, kterými je xxxxxxx vyplněna. |
||||
ifrs-full |
CarryingAmountMember |
member [default] |
label |
Účetní xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;38 odst. 118 písm. e), xxxxxxxxxx: XXX 40 xxxx.&xxxx;76, xxxxxxxxxx: IAS 40 odst. 79 písm. d), xxxxxxxxxx: XXX 41 xxxx.&xxxx;50, xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 odst. 35H, xxxxxxxxxx: 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 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx, xx xxxxx je xxxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx (xx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxx). Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxx, xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení x&xxxx;xxxxx xxxxxx hodnota“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Odpisy x&xxxx;xxxxxxxxxx; Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
Xxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx a vkladů xx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx zálohy x&xxxx;xxxxxx xx xxxxxxxxxxx stran |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxx x&xxxx;xxxxxx xx xxxxxxxxxxx xxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxXxxxXxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxx xxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;16 xxxx. e) |
documentation |
Částka xxxxxxxxx záloh a půjček xxxxxxxxxxx jiným xxxxxxx (xxxx než xxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx), xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxx poskytnuté xxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxXxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx zálohy x&xxxx;xxxxx poskytnuté xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx za xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx na xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx bank. |
||||
ifrs-full |
CashAndCashEquivalents |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty |
Zveřejnění: XXX 1 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: XXX 7 xxxx.&xxxx;45, xxxxxxxxxx: XXXX 12 odst. X13 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxx na xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxx, xxxxxx xxxxxxxxxx investicemi, xxxxx jsou xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxx peněžních xxxxxxxxxx x&xxxx;x&xxxx;xxxxx xxxxxx xxxxx xxxxxx není významné. [Xxxxx: Xxxxxxx prostředky; Xxxxxxx ekvivalenty] |
||||
totalLabel |
Peněžní prostředky x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx xx xxxxx období |
||||
ifrs-full |
CashAndCashEquivalentsAbstract |
label |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xx peněžní xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty xxxxxxxx na reálné xxxxxxx aktiv x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [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 xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxx držené k prodeji. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty; Vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxXxXxxxxxXxxxxxxxxxxXxxXxxXxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxx účetní xxxxxxxxx, xxxxx xxxxxx x&xxxx;xxxxxxxxx pro xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů xxxxxxxx účetní jednotkou, xxxxx xxxxxx k dispozici xxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx prostředky x&xxxx;xxxxxxx ekvivalenty] |
||||
ifrs-full |
CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx, xxxxx xx xxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů xx xxxxxx x&xxxx;xxxxxxxxx xxxxxx, xxxxx xx liší xx xxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxx, pokud xx xxxx xx xxxxxx x&xxxx;xxxxxxxx pozici |
||||
ifrs-full |
CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract |
label |
Peněžní prostředky x&xxxx;xxxxxxx xxxxxxxxxxx, pokud xx liší xx xxxxxx x&xxxx;xxxxxxxx pozici [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxx2013 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty v dceřiném xxxxxxx xxxx xxxxxxxxx, xxxxx xxxx xxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;40 písm. x) |
xxxxxxxxxxxxx |
Xxxx peněžních prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx v dceřiných xxxxxxxxx xxxx xxxxxx xxxxxxxxx, xxxxxxx ovládání xx získáno xxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx, xxxxxxxxx podíl xxxxxxxxxxxx k reálné xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;142 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx podíl, kterým xx xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx hodnotě xxxxx x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxxx plánu, v reálné xxxxxxx; Xxxxx definovaných xxxxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx, xxxxxx přispívající x&xxxx;xxxxxx xxxxxxx aktiv xxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
Obvyklá praxe: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx k datu xxxxxxxx x&xxxx;xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx kombinace. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx hotovostní kolaterál, xxxxx je xxxxxxxxx xxxxxxxxxxx rámcové smlouvy x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx a který není xxxxxxxx proti finančním xxxxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;13X xxxx. d) xxx xx), xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxx |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxxx vymahatelné xxxxxxx xxxxxxx o zápočtu xxxx obdobné xxxxxx x&xxxx;xxxxx xxxx započten xxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;13X xxxx. x) xxx xx), xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx přijatého xxxxxxxxxxxx xxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu xxxx xxxxxxx dohody x&xxxx;xxxxx není xxxxxxxx xxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxxx vymahatelné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx dohody x&xxxx;xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxx xxxxxxxxxx xx známé xxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;x&xxxx;xxxxx riziko xxxxx xxxxxx xxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXX 39 xxxx.&xxxx;86 xxxx. x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, zveřejnění: XXXX 7 odst. 24B, zveřejnění: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxx xxxxxxxxx xxxx, xxxxx x) plynou x&xxxx;xxxxxxxxxxx rizik spojených x&xxxx;xxxxxxx xxxx xxxxxxxx (xxxx xxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxx xxxxx s proměnlivou xxxxxxxx xxxxxx) nebo x&xxxx;xxxxxx xxxxxxxxxxxxxx očekávanou xxxxxxxxx x&xxxx;x) které xxxxx ovlivnit xxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxxxXxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx xx ztráty xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx činnost |
Zveřejnění: IAS 7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxx podniků, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxx xx xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx xx (xxxxxxx xxx) xxxxxxx (zvýšení) xxxxxxxxx xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx přítok (odtok) xxxxxx snížení (xxxxxxx) xxxxxxxxx xxxxxxxxx prostředků x&xxxx;xxxxxxxxx ekvivalentů. [Xxxxx: Xxxxxxx peněžní prostředky x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx xx (použité xxx) snížení (xxxxxxx) xxxxxxxxxxxx vkladů x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (odtok) xxxxxx xxxxxxx (xxxxxxx) krátkodobých xxxxxx a investic. |
||||
ifrs-full |
CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxx x&xxxx;xxxxxxxxxxxxx nerostných xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx xxx) hledání nerostných xxxxxx, xxxxxxxxxx xxxxxxx, xxxx, zemní xxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx zdroje xxxx, xx xxxxxx xxxxxxxx xxxxx xxxxxxx xxxxx xx xxxxxxx xx xxxxxxxxxx oblasti, xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx realizovatelnosti xxxxx xxxxxxxxxx zdrojů, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx z (použité xxx) xxxxxxx nerostných zdrojů, xxxxxxxxxx nerosty, ropu, xxxxx plyn a podobné xxxxxxxxxxxxx xxxxxx xxxx, xx xxxxxx xxxxxxxx xxxxx zákonná xxxxx xx průzkum ve xxxxxxxxxx oblasti, jakož x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx zdrojů, klasifikované xxxx xxxxxxxx činnost. |
||||
ifrs-full |
CashFlowsFromUsedInFinancingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxx z (použité xxx) xxxxxxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;10, xxxxxxxxxx: XXX 7 xxxx.&xxxx;50 xxxx. d) |
documentation |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) financování, xxxxxx se 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 při) xxxxxxxxxxx [abstract] |
||
ifrs-full |
CashFlowsFromUsedInFinancingActivitiesContinuingOperations |
X duration, debit |
label |
Peněžní xxxx z (použité xxx) xxxxxxxxxxx, xxxxxxxxxxx činnosti |
Zveřejnění: XXXX&xxxx;5 odst. 33 písm. c) |
documentation |
Peněžní xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxxx xxxxxxxxxx účetní xxxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [member]; Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx peněžní toky x&xxxx;(xxxxxxx při) xxxxxxxxxxx, xxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxxx, xxxxxxxx činnosti |
Zveřejnění: XXXX&xxxx;5 odst. 33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx z (použité xxx) xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [member]; Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx peněžní xxxx x&xxxx;(xxxxxxx xxx) financování, xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx z (použité xxx) xxxxxxx (snížení) krátkodobých xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (xxxxx) xxxxxx zvýšení (snížení) xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxx xxxxxxxx kapacity |
Příklad: XXX 7 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxx xxxx, které xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx činnost (xxxx. xxxxxx v jednotkách xxxxxxx xx den). |
||||
ifrs-full |
CashFlowsFromUsedInInsuranceContracts |
X duration, debit |
label |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxx (xxxxxxxxx) |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. b) |
documentation |
Peněžní xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxx xxxxx (xxxxxxxxx). [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) investiční xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;10, zveřejnění: IAS 7 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx toky z (použité xxx) xxxxxxxxxx xxxxxxxx, xxxxxx se xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx dlouhodobých xxxxx a jiných xxxxxxxx xxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) 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 xxx) xxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx účetní xxxxxxxx, související x&xxxx;xxxxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Peněžní xxxx z (použité xxx) xxxxxxxxxx xxxxxxxx] |
||||
xxxXxxxx |
Xxxxx peněžní xxxx z (použité xxx) xxxxxxxxxx činnosti, ukončené xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) udržování xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 odst. 50 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx částka xxxxxxxxx xxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx účetní xxxxxxxx xxxxxxxxxx provozní xxxxxxx (xxxx. měřeno x&xxxx;xxxxxxxxxx xxxxxxx xx den). |
||||
ifrs-full |
CashFlowsFromUsedInOperatingActivities |
X duration |
label |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx činnosti |
Zveřejnění: XXX 7 xxxx.&xxxx;10, xxxxxxxxxx: XXX 7 xxxx.&xxxx;50 xxxx. d) |
documentation |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) provozních xxxxxxxx, xxxxx představují xxxxxx výdělečné xxxxxxxx xxxxxx jednotky x&xxxx;xxxxxxx xxxxxxxx, xxxxx nejsou xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx. [Odkaz: Výnosy] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx xxx zadána kladná xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte zápornou xxxxxxx. |
||||
xxxXxxxx |
Xxxxx peněžní xxxx x&xxxx;(xxxxxxx při) xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx toky z (použité xxx) xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx při) provozní xxxxxxxx xxxxxx jednotky, xxxxxxxxxxx s pokračujícími xxxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx xxx xxxxxx xxxxxx xxxx záporná xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx použijte xxxxxxxx prvku standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx činnosti, xxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxx xxxxxxxx xxxxxx jednotky, xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx činnosti [xxxxxx]; Xxxxxxx toky x&xxxx;(xxxxxxx při) provozní xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xxxx xxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx použijte xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx x&xxxx;xxxxx) činností |
Příklad: IAS 7 – A Výkaz x&xxxx;xxxxxxxxx xxxxxx xxxxxx xxxxxxxx s výjimkou xxxxxxxx xxxxxxxxx, xxxxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx x&xxxx;xxxxx) činností xxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. K určení xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx prvku standardu. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx x&xxxx;xxxxx) činností před xxxxxxx xxxxxxxxxx kapitálu |
Příklad: XXX 7 – X&xxxx;Xxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxx jednotky x&xxxx;xxxxxxxx xxxxxxxx instituce, xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (odtok) x&xxxx;xxxxxxxx xxxxxx xxxxxxxx před xxxxxxx xxxxxxxxxx kapitálu |
||||
commentaryGuidance |
Pro xxxxx prvek může xxx zadána xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného xxxxxxxx použijte označení xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx xxxxxxx při xxxxxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxx xxxxxxxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx toky xxxxxxx xxx xxxxxxx ovládání xxxxxxxxx nebo jiných xxxxxxx, klasifikované xxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxx peněžní xxxx xxxxxxx při získání xxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxx podniků, xxxxxxxxxxxxx jako investiční xxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxx xxxxxxx xxx získání xxxxxxxx dceřiných xxxx xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Pokladní xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotkou. Xxxxxxxxxx vklady xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xx xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx závazků xxxxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv v důsledku xxxxxxxxxxx xxxxxxxxx prostředků. [Xxxxx: Závazky xxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx peněžní prostředky, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
||||
ifrs-full |
CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities |
(X) xxxxxxxx, credit |
label |
Peněžní xxxxxx xx xxxxxxx xxxx xxxxxxx, xxxxxxxxxx xxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;16&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxx xxxx xxxxxxx, xxxxxxxxxx smlouvy, opční xxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxxx xxxx xxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx, xxxx xxxx-xx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx za xxxxxxx xxxx futures, xxxxxxxxxx smlouvy, xxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxXxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxx typu xxxxxxx, xxxxxxxxxxxx smluv, opčních xxxxx x&xxxx;xxxxxxxxx xxxxx, xxxxxxxxxxxxx jako investiční xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx ze xxxxx typu xxxxxxx, xxxxxxxxxxxx xxxxx, opčních xxxxx x&xxxx;xxxxxxxxx xxxxx x&xxxx;xxxxxxxx smluv, xxxxx xxxx drženy xx xxxxxx prodeje xxxx xxxxxxxxxxx, xxxx xxxx-xx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx příjmy ze xxxxx xxxx xxxxxxx, xxxxxxxxxxxx xxxxx, xxxxxxx xxxxx a swapových smluv |
||||
ifrs-full |
CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx stranám, xxxxxxxxxxxxx jako investiční xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxxxx záloh x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx xxxxxxx (xxxxxx xxx xxxxx x&xxxx;xxxxxx xxxxxxxxxxxx finanční xxxxxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx xx splátek záloh x&xxxx;xxxxx xxxxxxxxxxx xxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxx spřízněným xxxxxxx xxxxxx jednotce. [Odkaz: Xxxxxxxxx strany [member]] |
||||
ifrs-full |
CashRepaymentsOfAdvancesAndLoansFromRelatedParties |
X duration, xxxxxx |
xxxxx |
Xxxxxxx splátky xxxxx x&xxxx;xxxxxx xx xxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxxx záloh 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 i) |
documentation |
Reálná xxxxxxx xxxxxxxxx prostředků xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx stanovená x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis |
axis |
label |
Kategorie xxxxx vykázaných na xxxxxxx nákladů xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 písm. a) |
documentation |
Osa tabulky xxxxxxxx vztah mezi xxxxx v tabulce a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx zákazníky [member] |
Zveřejnění: XXXX 15 odst. 128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx splnění xxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx na xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx“, xxxx-xx použit xxxxx xxxx člen. [Xxxxx: Xxxxxx zaúčtovaná na xxxxxxx xxxxxxx na xxxxxxx xxxx splnění xxxxx xx zákazníky] |
||||
ifrs-full |
CategoriesOfCurrentFinancialAssetsAbstract |
label |
Kategorie xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx finančních xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx závazků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx závazků [axis] |
Zveřejnění: XXXX&xxxx;7 odst. 8 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx dlouhodobých xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
CategoriesOfRelatedPartiesAxis |
axis |
label |
Kategorie xxxxxxxxxxx xxxxx [axis] |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 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: XXX&xxxx;12 odst. 81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxxx xxxxxxxx xxxxxx pohledávky xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx, které xxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx pohledávky; Podnikové xxxxxxxxx [member]] |
||||
ifrs-full |
ChangeInValueOfForeignCurrencyBasisSpreadsAbstract |
label |
Změna xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx forwardových xxxxx forwardových xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx časové xxxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx vykázání x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx na xxxxxxx ztráty finančních xxxxx [abstract] |
||
ifrs-full |
ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract |
label |
Změny xxxxx x&xxxx;xxxxxxxxx xxxx z pořízení xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) biologických xxxxx |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) [abstract] |
||
ifrs-full |
ChangesInEquity |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) vlastního xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxxxx kapitálu. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx míry xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx míry rizik xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx nástrojů. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
ChangesInFairValueMeasurementAssetsAbstract |
label |
Změny xxxxxxx xxxxxxx xxxxxxxx, aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxxxxx, závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxxxx hodnoty xxxxxxxxxx xxxxx určených xxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx vyplývající ze xxxx xxxxxxxxx rizika xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx finančního xxxxxx xxxx skupiny xxxxxxxxxx aktiv xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx vyplývající xx xxxx xxxxxxxxx xxxxxx xxxxxx aktiv, které xx xxxx xxx: x) xxxx xxxx xxxxx xxxxxx xxxxxxx, xxxxx nenastala v důsledku xxxx xxxxxxx podmínek, xxx způsobují xxxxx xxxxxxx rizika, xxxx x) xxxxxx xxxx xxxxxx, xxxxx dle xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx výši změny xxxxxx hodnoty x&xxxx;xxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxx s aktivem. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx jako xxxxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty. |
Zveřejnění: XXXX 7 odst. 9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx úvěrových xxxxxxxx nebo xxxxxxxxx xxxxxxxx související s finančními xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx [member]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx závazku |
Zveřejnění: XXXX 7 xxxx.&xxxx;10X xxxx.&xxxx;x), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) reálné hodnoty xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxx úvěrového xxxxxx xxxxxx xxxxxxx. [Xxxxx: Úvěrové xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx úvěrů xxxx xxxxxxxxxx vyplývající xx xxxx úvěrového xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxx xxxx pohledávek xxxxxxxxxxx xx změn úvěrového xxxxxx půjček x&xxxx;xxxxxxxxxx, xxxxx xx xxxx xxx: x) jako xxxx xxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxxxx, jež xxxxxxxxx xxxxx tržního xxxxxx; nebo b) xxxxxx xxxx metody, xxxxx xxx xxxxxx xxxxxxxx xxxxxxx zobrazuje xxxx xxxxx xxxxxx xxxxxxx v důsledku změn xxxxxxxxx xxxxxx spojeného x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [member]; Tržní xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx s úvěry xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx nástrojů xxxxxxxxxxxxx s úvěry xxxx xxxxxxxxxxxx. [Xxxxx: Deriváty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) goodwillu. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) goodwillu xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx goodwillu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx pro xxxxx sesouhlasení podle xxxxxxxxxxxx složek [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx pojistného xxxxx x&xxxx;xxxxxxxxx nároků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. e) |
documentation |
Zvýšení (xxxxxxx) nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) nehmotných xxxxx xxxxxx s výjimkou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx goodwillu [abstract] |
||
ifrs-full |
ChangesInInventoriesOfFinishedGoodsAndWorkInProgress |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (zvýšení) xxxxx xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx výroby |
Příklad: XXX 1 odst. 102, xxxxxxxxxx: IAS 1 odst. 99 |
documentation |
Snížení (xxxxxxx) stavu xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. [Xxxxx: Zásoby; Xxxxxxxx xxxxxx xxxxxxxx xxxxxxx; Xxxxxxxx nedokončená xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (snížení) xxxxx xxxxx hotových xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) investičního xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;76, xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: 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 [abstract] |
||
ifrs-full |
ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract |
label |
Změny xxxxxxx plynoucích x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx citlivosti |
Zveřejnění: XXXX&xxxx;7 odst. 40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx metod a předpokladů xxxxxxxxx xxx zpracovávání xxxxxxx citlivosti xxx xxxxx xxxxxxx xxxxxx, xxxx je xxxxxx xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx ocenění xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx xxxxxxx xxxxx vyplývajících x&xxxx;xxxxxxxxxx nástrojů. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx aktiv xxxxxxxxxxxx xxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx čistého závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx vyplývají x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx výsledku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx vyplývají z různých xxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx částky úvěrového xxxxxxxx [abstract] |
||
ifrs-full |
ChangesInNumberOfSharesOutstandingAbstract |
label |
Změny xxxxx xxxxx v oběhu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxx, xxxxx vyplývají x&xxxx;xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 odst. 84 |
documentation |
Zvýšení (xxxxxxx) xxxxxx xxxxxx. [Xxxxx: Xxxx rezervy] |
||||
totalLabel |
Zvýšení (xxxxxxx) xxxxxx rezerv xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (snížení) xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx zůstatků xxxx časového rozlišení xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx práv xx xxxxxxx souvisejících se xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
ChangesInReimbursementRightsAtFairValue |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v reálné hodnotě |
Zveřejnění: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxx xx náhradu xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxx xx xxxxxxx xxxxxxxxxxx se závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxx, x&xxxx;xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxXxXxxXxxxXxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx sazeb nebo xxxxxxxx xxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxx nebo xxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;10 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxx xxxxx nebo xxxxxxxx xxxxxx, xxxxx xxxxx v platnost xxxx xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx [axis] |
Příklad: XXX 19 xxxx.&xxxx;138 xxxx. b) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx mezi xxxxx v tabulce a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [member] |
Příklad: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny xxxxx xxxxxxxxxxxx xxxxxxx v členění xxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx požitků. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx požitků“, xxxx-xx použit xxxxx xxxx člen. |
||||
ifrs-full |
CirculationRevenue |
X duration, credit |
label |
Výnosy x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxx, xxxxxxxx, xxxxxxxx i digitálních xxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
CircumstancesLeadingToReversalsOfInventoryWritedown |
text |
label |
Popis xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx ke xxxxxxx xxxxxxxxx xxxxxxx zásob |
Zveřejnění: XXX&xxxx;2 xxxx.&xxxx;36&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx okolností xxxx xxxxxxxxxxx, xxxxx xxxxx ke xxxxxxx xxxxxxxxx ocenění zásob xx xxxxxx xxxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxx xxxxxxxxx xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxxxXxxXxXxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Nároky a vyplacené xxxxxxx, snížené x&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxxxxx, xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx, xxx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx. IG22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx spojeného x&xxxx;xxxxxxxxxx událostmi, x&xxxx;xxxx xxxxx, xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx pojistníky |
Příklad: 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 písm. b) |
documentation |
Částka xxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxxxx v důsledku xxxxxx xxxxxxxxxx událostí. [Odkaz: Xxxx pojistných smluv [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx xxxxxxxx pohledávek [xxxxxx] |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxx xxxxxxxx pohledávek“, není-li xxxxxx žádný xxxx xxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
ClassesOfAssetsAxis |
axis |
label |
Třídy aktiv [xxxx] |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126, xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 písm. d) xxx&xxxx;xx), xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93, zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 36 odst. 126, zveřejnění: XXXX 13 odst. 93, xxxxxxxxxx: IFRS 16 odst. 53 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx ovládané xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxx. Ekonomický xxxxx je xxxxxx, xxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxxx aktiv“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx peněžních xxxxx x&xxxx;xxxxxxxx činnosti [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ClassesOfContingentLiabilitiesAxis |
axis |
label |
Třídy xxxxxxxxxxx xxxxxxx [axis] |
Zveřejnění: XXX 37 xxxx.&xxxx;86, xxxxxxxxxx: XXXX 3 odst. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx aktuálních xxxxx, xxxxxxxxxxx [abstract] |
||
ifrs-full |
ClassesOfEmployeeBenefitsExpenseAbstract |
label |
Třídy xxxxxxx xx zaměstnanecké xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiv [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. C32, xxxxxxxxxx: účinný xxx xxxxxx použití xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X písm. b), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;6, zveřejnění: XXXX 9 xxxx.&xxxx;7.2.34, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
ClassesOfFinancialInstrumentsAxis |
axis |
label |
Třídy xxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 odst. 35K, zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 odst. 36 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxxx, xxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X, zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx agregované třídy xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxxx xxxx xxxxxxx, xxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx a zároveň xxxxxxxx xxxxxxx xxxx kapitálový xxxxxxx xxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxxxxxxx xxxxxxxx“, není-li xxxxxx xxxxx jiný člen. [Xxxxx: Finanční xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;42X, xxxxxxxxxx: IFRS 7 odst. 6, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34, xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx [xxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx [axis] |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx akcií [xxxx] |
Xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxXxxxXxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxx, xxxxxxx xxxxxx reálné xxxxxxx [abstract] |
||
ifrs-full |
ClassesOfPlanAssetsFairValuePercentageAmountsAbstract |
label |
Třídy xxxxx xxxxx, xxxxxxxxx částky xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými položkami xxxx pojmy, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
ClassesOfRegulatoryDeferralAccountBalancesAxis |
axis |
label |
Třídy xxxxxxxx účtů 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 mezi xxxxx v tabulce a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 30 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxx (xx. xxxx xxxxxxx xxxx xxxxxx) zůstatků účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx standardní hodnotu xxx osu „Třídy xxxxxxxx účtů časového xxxxxxxxx při cenové xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. [Xxxxx: Xxxxxxxx účtů xxxxxxxx rozlišení při xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx kapitálu [xxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx [member] |
Zveřejnění: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxxxxxxx xxxxxxxx“, není-li použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx držených x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx. c) |
documentation |
Tento xxxx představuje xxxxxxxxxxx xxxxx xxxxxxxx k prodeji. [Xxxxx: Dlouhodobá aktiva xxxxxx k prodeji [member]] |
||||
ifrs-full |
ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember |
member |
label |
Klasifikace xxxxxxx jako xxxxxxxxxx xxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2025, IAS 1 xxxx.&xxxx;139X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxx závazků jako xxxxxxxxxx nebo dlouhodobé (xxxxx standardu IAS 1) xxxxxxx x&xxxx;xxxxx 2020 a změněnou xxxxxxx x&xxxx;xxxxxxxx 2020. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxx xx xxxxx xxxxxxxx xxxxxx. Xxxxxx xxxx je xxxxxx xxxxx xxxx měn. Xxxxxxxx (spotový) měnový xxxx xx měnový xxxx xxx okamžité xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx důležitého xxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;10 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxXxxxxxXxxxXxxXxxXxxxxxxxxXxxXxxXxXxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx zůstatků xxxxxxxxx xxxxxxxxxx a peněžních ekvivalentů xxxxxxxx xxxxxx jednotkou, xxxxx nejsou x&xxxx;xxxxxxxxx xxx xxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxxx se významných xxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů xxxxxxxx xxxxxx xxxxxxxxx, které xxxxxx k dispozici xxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vydané xxxxxxxx xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx obchodních xxxxxxx xxxxxx vydaných xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky xxxxxxxx přírůstkem nebo xxxxxxx biologických xxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;49 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
CommitmentsInRelationToJointVentures |
X instant, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;23 písm. a) |
documentation |
Závazky, xxxxx xxxxxx xxxxxxxx xx x&xxxx;xxxxxxxxxxx xx xxxxx společnými xxxxxxx xxxxx xxxxxxxx X18–X20 xxxxxxxxx IFRS 12. [Xxxxx: Xxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;24 xxxx.&xxxx;21 xxxx. i) |
documentation |
Částka xxxxxxx xxxx vykonat, xxxxx x&xxxx;xxxxxxxx nastane xx xxxxxxxxx xxxxxx xxxxxxx, xxxxx účetní jednotka xxxxxxx vůči xxxxxxxxx xxxxxx, včetně xxxxxxxxxx xxxxx (xxxxxxxx x&xxxx;xxxxxxxxxx). [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem od xxxxxxxxx standardu IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Aktiva plánu [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions |
X duration |
label |
Závazky xxxxxxx xxxxxx účetní xxxxxxxx, transakce se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;24 xxxx.&xxxx;21 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxx xx nenastane xxxxxx xxxxxxx, které byly xxxxxxx xxxxxx xxxxxx xxxxxxxx vůči spřízněné xxxxxx, včetně xxxxxxxxxx xxxxx (xxxxxxxx a nevykázané). [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx tento prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx přijatých (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 xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx [member] |
Příklad: IFRS 7 xxxx.&xxxx;40 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX32 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxx, xx xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxx finančního xxxxxxxx se xxxxx xxxxx x&xxxx;xxxxxxxx xxxx xxx xxxxxxx. [Odkaz: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxXxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx a síťové xxxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx pozemků, budov x&xxxx;xxxxxxxx, xxxxx představuje 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 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx od xxxxxxx xxxxx xx xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, x&xxxx;xxxxx xxxxx xx xxxxxxxxxxxx, ztrátě xxxx xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2022, XXX 16 odst. 74A xxxx.&xxxx;x), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2022, IAS 16 odst. 74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxx za xxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, x&xxxx;xxxxx došlo ke xxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxx, xxxxx xx xxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx); Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, které xxxxx reklasifikovány xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku, xxxxx budou reklasifikovány xx xxxxx xxxx xxxxxx, xxxxxxxx o daňový xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, které xxxxxxx reklasifikovány xx xxxxx xxxx xxxxxx, xxxx zdaněním [abstract] |
||
ifrs-full |
ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract |
label |
Složky xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx o daňový xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: IAS 1 xxxx.&xxxx;81X xxxx.&xxxx;x), xxxxxxxxxx: XXXX 1 xxxx.&xxxx;24 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;12 odst. B10 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X12 xxxx.&xxxx;x) bod xx), xxxxxxxxxx: XXXX 1 xxxx.&xxxx;32 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xx xxxxxxxx kapitálu, xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, než xxxx změny xxxxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxx xxxxxxxxx xxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek [abstract] |
||
ifrs-full |
ComprehensiveIncomeAttributableToAbstract |
label |
Hospodářský xxxxxxxx xxxxxxxxxxxx [abstract] |
||
ifrs-full |
ComprehensiveIncomeAttributableToNoncontrollingInterests |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 106 xxxx. x), xxxxxxxxxx: XXX 1 odst. 81B písm. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx výsledku xxxxxxxxxxxxxx xxxxxxxxxxxx podílům. [Odkaz: Xxxxxxxxxxx výsledek; Nekontrolní xxxxxx] |
||||
xxxxxXxxxx |
Xxxxx xxxxxxxx přiřaditelný xxxxxxxxxxxx podílům xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxx nekontrolním xxxxxxx, pokračující a ukončené xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx, xxxxxxxxxxxx vlastníkům xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: XXX 1 xxxx.&xxxx;81X xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx výsledku xxxxxxxxxxxxxx xxxxxxxxxx mateřského xxxxxxx. [Xxxxx: Hospodářský xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku |
||||
ifrs-full |
ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract |
label |
Úplný xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku, xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract |
label |
Úplný xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností |
Obvyklá xxxxx: IFRS 5 xxxx.&xxxx;33 xxxx. d) |
documentation |
Úplný xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx činnosti [xxxxxx]; Xxxxxxxxxxx výsledek] |
||||
ifrs-full |
ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx z pokračujících xxxxxxxx, xxxxxxxxxxxx nekontrolním xxxxxxx |
Xxxxxxx xxxxx: XXXX 5 odst. 33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Úplný xxxxxxxx z pokračujících xxxxxxxx; Xxxxxxxxxxx podíly] |
||||
ifrs-full |
ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent |
X duration, credit |
label |
Úplný xxxxxxxx z pokračujících xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IFRS 5 odst. 33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx výsledek z pokračujících xxxxxxxx, přiřaditelný vlastníkům xxxxxxxxxx podniku. [Xxxxx: Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností |
Obvyklá xxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxxx výsledek] |
||||
ifrs-full |
ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx z ukončených xxxxxxxx, xxxxxxxxxxxx nekontrolním xxxxxxx |
Xxxxxxx xxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx z ukončených činností xxxxxxxxxxxx xxxxxxxxxxxx podílům. [Xxxxx: Úplný xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx; Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností, přiřaditelný xxxxxxxxxx xxxxxxxxxx podniku |
Obvyklá xxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. d) |
documentation |
Úplný xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxx z ukončených xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxx vybavení. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 38 odst. 119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx xxxxxxxxxx aktiv, xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx koncentrací xxxxx xxxxxxxxxxxxx z finančních xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Koncentrace xxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxXxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx jiné techniky, xxx xx xxxxxxxx xxxxxx spolehlivosti xxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx se nefinančního xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx odpovídající xxxxxxxxx xxxx xxxxxxxx, xxx xx xxxxxxxx xxxxxx spolehlivosti xxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxx týkající xx&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Riziková xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx použitá xxx xxxxxxxxx rizikové úpravy xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx použitá pro xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx rizika. [Xxxxx: Riziková xxxxxx xxxxxxxx se nefinančního xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 odst. X5, xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx konzistentní s tržním xxxxxxxxx, která xxxxxxxx xxxxxxx xxxxxx tvořených xxxxxxxxxxxxxx xxxxxx (například xxxxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxxxxxx) na xxxx. [Xxxxx: Tržní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx (xxxxxxxx) |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx nebo xxxxxxxxxx x&xxxx;xxxxxxxxxxx se získáním xxxx xxxxxxx ovládání xxxxxxxxx podniků xxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx účetní xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;27 odst. 4 |
documentation |
Osa xxxxxxx definuje vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxx [xxxxxx]] |
Xxxxxxxxxx: XXX&xxxx;27 odst. 4 |
documentation |
Tento xxxx představuje xxxxxx xxxxxxx xx xxxxxxx, x&xxxx;xxxxx xxxx xxxxxx, xxxxxxx, vlastní kapitál, xxxxxx, xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxx dceřiných podniků xxxxxxxxxxxx jako xxxxxx, xxxxxxx, xxxxxxx kapitál, xxxxxx, xxxxxxx x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxx. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxxxxx a individuální xxxxxx závěrky“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 – Xxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 12 – Povaha xxxxx xxxxxxxxxxxxx s podílem xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxxxx strukturované xxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx je xxxxxx jednotka xxxxxxxxx xxx, aby xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx dominantní xxxxxx xxx xxxxxxxxxxx, kdo xxxxx xxxxxx xxxxxxxx xxxxxx, xxxxxxxxx když xx hlasovací xxxxx xxxxxxxx xxxxx na xxxxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx smluvních xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxx veličina xxx xxxxxxx [member] |
Příklad: XXXX 13 xxxx.&xxxx;93 xxxx. x), příklad: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx konstantní xxxxxx xxxxxxxxxxx splátek, xxxxx xx používá xxxx xxxxxxx veličina xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx aktivovaných xxxxx výstavby dlouhodobých xxxxx, které xxxxx xxxxxx x&xxxx;xxxxxxxxx k užívání. [Xxxxx: Dlouhodobá xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx výdaj xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxx, pozemků x&xxxx;xxxxxxxx, xxxxx ještě xxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxx (tj. xxxxx xxxxxx na xxxxx a ve xxxxx xxxxxxxxx x&xxxx;xxxx, xxx xx xxxx xxxxx 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 xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx biologická aktiva xxxx xxxxxx xxxxxx, xxxxx jsou xxxxxxxx xxxx zemědělské xxxxxxxx xxxx xxxxxxxxx jako xxxxxxxxxx aktiva. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
ConsumerLoans |
X instant, debit |
label |
Spotřebitelské xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxx [xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. 6, příklad: XXXX&xxxx;7 xxxx. IG20C, xxxxxxx: XXXX 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx pro xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx [member] |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje závazek xxxxxxxxxx xxxxxxx xx&xxxx;xxxxxx xxxxxxxxx nabývaného xxxxxxx xxxxx xxxxxx xxxx xxxxxxxxx xxxxxx výměnou xx xxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx, xx&xxxx;xxxxx xx&xxxx;xxxxxxxxxx budoucím xxxxxxxxx xxxx xxxx splněny xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx xxxx převedená xxxxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxx ve vztahu x&xxxx;xxxxxxx xx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;23 xxxx. b) |
documentation |
Částka xxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxx k podílům xx xxxxxxxxxx podnicích. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Podmíněné xxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxx v přidružených xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxx k podílům účetní xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;88, xxxxxxxxxx: IFRS 3 odst. X67 xxxx. c) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxxx vznikají xxxx xxxxxxxx událostí x&xxxx;xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx bude xxxxxxxxx xxxxx tím, xx xxxxx nebo xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxx událostem x&xxxx;xxxxxxxxxxx, xxxxx nejsou xxxx pod xxxxxxxxx xxxxxx jednotky; xxxx xxxxxxxxx xxxxxxx, které xxxxxxx x&xxxx;xxxxxxxxx, xxx xxxxxx xxxxxxxx, xxxxxxx x) xx xxxxxxxxxxxxx, xx x&xxxx;xxxxxxxxxx xxxxxxx xxxx nezbytný odtok xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx; xxxx b) xxxx závazků xxxxxx xxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxxx vyčíslena. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxxx xxxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxx xx společnými xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 odst. 88 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx, které xxxx xxxxxxx xx xxxxxxxxxx xxxxxxx. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx závazky vykázané x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. X64 xxx x), příklad: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Podmíněné xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [member]] |
||||
negatedLabel |
Podmíněné závazky xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxx kombinaci |
Zveřejnění: IFRS 3 xxxx. B67 xxxx. c) |
documentation |
Částka xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Podmíněné xxxxxxx [member]; Podnikové xxxxxxxxx [member]] |
||||
periodStartLabel |
Podmíněné závazky xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxx xx xxxxxxxxxxxxxxx požitků xx xxxxxxxx pracovního xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;152 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxx xx xxxxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx Zaměstnanecké xxxxxxx po xxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxxxxxx (xxxx xxx xxxxxxx při xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx), xxxxx jsou splatné xx xxxxxxxx xxxxxxxxxx xxxxxx. [Odkaz: Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember |
member |
label |
Podmíněný xxxxxxx xxxxxxxx xx nákladů xx ukončení xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx a obnovu [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx nákladů xx xxxxxxxx xxxxxxx, xxxxxxx do xxxxxxxxx xxxxx a obnovu. [Odkaz: Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx x&xxxx;xxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx u záruk. [Xxxxx: Xxxxxxxxx xxxxxxx [member]; Xxxxxx [member]] |
||||
ifrs-full |
ContinuingAndDiscontinuedOperationsAxis |
axis |
label |
Pokračující x&xxxx;xxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis |
axis |
label |
Trvající angažovanost x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech xxxxx xxxx nástroje [xxxx] |
Xxxxxxx: XXXX 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxx [xxxx] |
Xxxxxxx: XXXX 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx mezi členy x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 – Prezentace x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxx jednotky, xxxxx nejsou xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx xxxxxxxx zahrnuje činnosti x&xxxx;xxxxxxx toky xxxxx xxxxxxxxxxx, xxxxxxxx a pro xxxxx xxxxxxxx výkaznictví, xx xxxxxx xxxxxx xxxxxxxx. Tento xxxx xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxxxx a ukončené xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Smluvní xxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;105, xxxxxxxxxx: XXXX 15 odst. 116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxx jednotky xx xxxxxx xxxxxxx xx xxxxx nebo xxxxxx, které xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx v případě, xx xx toto xxxxx xxxxxxxxx něčím xxxxx, xxx xx plynutí xxxx (xxxxxxxxx budoucím xxxxxxx účetní xxxxxxxx). |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x) bod xxx), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x) bod iii), xxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx aktiva. [Odkaz: Xxxxxxx aktiva] |
||||
ifrs-full |
ContractDurationAxis |
axis |
label |
Trvání smlouvy [xxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 odst. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxx xxxxx xx xxxxxxxxx. Představuje také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxx“, xxxx-xx xxxxxx žádný xxxx člen. |
||||
ifrs-full |
ContractLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;105, xxxxxxxxxx: XXXX 15 xxxx.&xxxx;116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx jednotky xxxxxxx xxxxx nebo xxxxxx xx zákazníka, xx xxxxx xxxxxx xxxxxxxx obdržela xx xxxxxxxxx xxxxxx (xxxxxxxx xx xx tuto xxxxxx vznikl nárok). |
||||
totalLabel |
Smluvní xxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx závazky xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx 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 xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx plnění xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxxxxx x&xxxx;xxxxxx xxxxxx průběžně [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx praxe: IFRS 3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx k datu xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
||||
ifrs-full |
ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx, xxx xx xxxx směnit xx derivátový xxxxxxxx xxxxxxx, za xxxxx xx směňují xxxxx xxxxxxx xxxx |
Xxxxxxx: XXXX 7 xxxx. X11X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nediskontovaných xxxxxxxxx toků x&xxxx;xxxxxxxxxxx xx smluvními xxxxxxxx, xxxxx xx xxxx xxxxxx za derivátový xxxxxxxx nástroj, za xxxxx xx xxxxxxx xxxxx xxxxxxx xxxx. [Xxxxx: Xxxxxxxx [member]] |
||||
ifrs-full |
ContractualCapitalCommitments |
X instant, xxxxxx |
xxxxx |
Xxxxxxx kapitálové xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx příslibů, xx xxxxx účetní xxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx závazků x&xxxx;xxxxxxxx xxxxxxxxxx aktiv. |
||||
ifrs-full |
ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;74 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxxxx z pořízení xxxxxxx, xxxxx a zařízení. [Xxxxx: Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Marže x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ContractualServiceMarginMember |
member |
label |
Marže x&xxxx;xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 101 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 písm. d) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxx hodnoty aktiva xxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx smluv xxxxxxxxxxxxxxx xxxxxxxxxxxx zisk, xxxxx xxxxxx xxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxxx xxxxx ve xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx z pojistné xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx byl xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx přístup xxxxx xxxxxx xxxxxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx z pojistné xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx byl uplatněn xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx (xxxxxxx v odstavcích X6–X19X xxxxxxxxx IFRS 17) xxxx xxxxxxx xxxxx xxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx C20–C24B standardu XXXX 17). [Xxxxx: Xxxxx x&xxxx;xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxXxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx z pojistné smlouvy xxxxxxxxxxx se smlouvami, xxxxx existovaly x&xxxx;xxx xxxxxxxx na xxxxxxxx, x&xxxx;xxxxx xxx uplatněn xxxxxxx xxxxx xxxxxx xxxxxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx x&xxxx;xxxxxxxx smlouvy xxxxxxxxxxx xx smlouvami, které xxxxxxxxxx k datu xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxx xxxxx xxxxxx hodnoty (xxxxxxx v odstavcích C20–C24B xxxxxxxxx XXXX 17). [Xxxxx: Xxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxx související xx xxxxxxxxx, které xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxxxx retrospektivní xxxxxxx [member] |
Zveřejnění: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xx smlouvami, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, k němuž xxx uplatněn pozměněný xxxxxxxxxxxxxx přístup (xxxxxxx x&xxxx;xxxxxxxxxx X6–X19X standardu XXXX 17). [Xxxxx: Xxxxx z pojistné smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxXxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z příspěvků zaměstnavatele xx xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z příspěvků xxxxxxxxxxxxxx do plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx zaměstnavatele xx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxXxxxXxxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (zvýšení) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z příspěvků účastníků xxxxx xx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx měla být xxxxxxxx xxxxxxx xxxxxxxx; xxxxxxx současné hodnoty xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxx čistého xxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx z příspěvků xxxxxxxxx xxxxx xx xxxx xxx označena xxxxxxxx xxxxxxxx. Zvýšení xxxxxx xxxxxxx aktiv xxxxx xxxxxxxxxxx z příspěvků xxxxxxxxx xxxxx představují xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (aktiva) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx z příspěvků xx xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Čisté xxxxxxx (xxxxxx) z definovaných požitků; Xxxxx definovaných požitků [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx nebo čistého xxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx do xxxxx by měla xxx xxxxxxxx xxxxxxx xxxxxxxx; zvýšení by xxxx xxx označena xxxxxxxx hodnotou. Zvýšení xxxxxx hodnoty aktiv xxxxx vyplývající x&xxxx;xxxxxxxxx xx plánu xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx aktiva xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxx hodnotou. |
||||
negatedTotalLabel |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxx, xxxxx xxxxxxx (aktivum) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxx, patenty x&xxxx;xxxxxxx průmyslová xxxxx, xxxxxx x&xxxx;xxxxxxx práva |
Příklad: XXX 38 odst. 119 xxxx. e) |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx a ostatní xxxxxxxxxx xxxxx, xxxxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx, patenty x&xxxx;xxxxxxx průmyslová xxxxx, xxxxxx x&xxxx;xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: IAS 38 xxxx.&xxxx;119 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx, xxxxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
CorporateDebtInstrumentsHeld |
X instant, debit |
label |
Držené xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx nástrojů xxxxxxxx xxxxxx jednotkou, xxxxx xxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx úvěry |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxx poskytnutých účetní xxxxxxxxx. [Odkaz: Podnikové xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx. c), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;6, xxxxxxx: XXXX 7 xxxx. IG20C |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx poskytnuté xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx [member] |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;62 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx částku, xxx xx xxxx x&xxxx;xxxxxxxxxxx vyžadována x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx aktiva (xxxxx nazývaná „běžná xxxxxxxxxxx xxxx“). |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxx20XXxXXX16XxxxXxxxxxxXxXxxxxXxxxxxxxXxxxXxxXxxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xxxxxxxx do xxxxxxxxxxxxx xxxxxxxx v souladu x&xxxx;xxxx.&xxxx;20X xxxxxxxxx XXX 16, xxxxx xx xxxx xxxxxxxxxx položek, xxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx. |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2022, XXX 16 xxxx.&xxxx;74X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů zahrnutých xx xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;20X xxxxxxxxx XXX 16, který xx xxxx xxxxxxxxxx xxxxxxx, které xxxxxx xxxxxxxx xxxxx činnosti xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xx xxxx xxxxxxxx a uvádění xx xxxxx nezbytného x&xxxx;xxxx, xxx mohla xxxxxxxx xxxxxxxx, xxxx zamýšlí xxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxx xxxxxxxx x&xxxx;xxxxxx do xxxxxxx |
Xxxxxxxxxx: XXX 2 odst. 36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxx, xxxxx byla x&xxxx;xxxxx xxxxxx zahrnuta do xxxxxxx. [Xxxxx: Zásoby] |
||||
ifrs-full |
CostOfMerchandiseSold |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx cena prodaného xxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx za xxxxx, xxxxx xxxx prodáno x&xxxx;xxxxx xxxxxx, zahrnutá xx nákladů. |
||||
ifrs-full |
CostOfPurchasedEnergySold |
X duration, debit |
label |
Pořizovací xxxx xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xx xxxxxxxxxx energii, xxxxx xxxx xxxxxxx x&xxxx;xxxxx období, xxxxxxxx xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: IAS 1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx zboží nebo xxxxxxx. Přiřazené náklady xxxxxxxx mimo xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx zásob, xxxx. odpisy x&xxxx;xxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx ve xxxxxxxx xxxxxxx, xxxxxxxxxxx výrobní xxxxx a abnormální xxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx xxxxxxx xxxxxxx by xx xxxx používat pouze x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx „xxxxxxx xx prodej“. XXXXXX xx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx, xx. xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx jednotkou jako xxxxxxx xx prodej. Xxxxxxxxx xx se xxxx řádková položka xxxxxx používat x&xxxx;xxxxxxxx xxxxxx „xxxxxxx xx xxxxxx bez xxxxxx“, xxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xx xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx xx xxxxxx |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx, xxxxxxxxx a nápoje |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx přiřazených xxxxxxxxxx x&xxxx;xxxxxxx. [Odkaz: 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 nákladů xx xxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx na xxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx [member] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx všech xxxxxxx xxxxx nebo xxxxxxx xxxxxxxxxxx prodanému xxxxx xxxx službám. Xxxxx xxxx se xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx položce xx xxxxxx zisků a ztrát. |
||||
ifrs-full |
CostOfSalesRoomOccupancyServices |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx, xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx přiřazených xxxxxxx xxxxxxxx s obsazeností pokojů. [Xxxxx: Xxxxxxx xx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx získání xxxxx xx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx kategorii xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx splnění xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xx získání xxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxxx xx základě nákladů xx získání nebo xxxxxxx xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. B52 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. X52 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx strany xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;33 písm. x), xxxxxxxxxx: XXXX 8 odst. 33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxx, x&xxxx;xxx je xxxxxx jednotka xxxxxxx x&xxxx;x&xxxx;xxx má xxxxxx xxxxxx nebo xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;138 písm. a) |
documentation |
Země, x&xxxx;xxx xxxx xxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxXxx |
xxxx |
xxxxx |
Xxxx registrace účetní xxxxxxxx, xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxx x&xxxx;xxxx k dispozici xxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx, ve xxxxx xx registrovaný xxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, xxxx xxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxxx xxx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxxxx [xxxxxx]; XXXX [member]] |
||||
ifrs-full |
CountryOfIncorporationOfJointOperation |
text |
label |
Země xxxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx iii) |
documentation |
Země, v níž xx registrovaná společná xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x) xxx ii), xxxxxxxxxx: XXX 27 odst. 17 xxxx. x) xxx xx), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxx, v níž xx xxxxxxxxxxxx xxxxxxxx xxxxxx účetní xxxxxxxx. [Xxxxx: Společné podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x) xxx ii), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. x) xxx xx), xxxxxxxxxx: IFRS 12 odst. 21 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxx, v níž xx xxxxxxxxxxxx přidružený xxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 písm. x) xxx xx), xxxxxxxxxx: XXX 27 odst. 17 xxxx. x) bod xx), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;12 xxxx. x), xxxxxxxxxx: XXXX 12 odst. 19B xxxx. x) |
xxxxxxxxxxxxx |
Xxxx, x&xxxx;xxx je xxxxxxxxxxxx dceřiný xxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
CreationDateAxis |
axis |
label |
Datum xxxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 písm. f) bod x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;49 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx derivátu. [Xxxxx: X&xxxx;xxxxxx hodnotě [member]; Xxxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx derivát, xxxxxx xxxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24G xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxx derivátu. [Xxxxx: Xxxxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx zadat xxxxxxxx hodnotu XXXX. [Xxxxx: Kumulované odpisy x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx přechodu xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční prognóza xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel a opravami xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx derivát, xxxxxxxxx xxxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
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 písm. a), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX25 písm. b) |
documentation |
Částka xxxxxxxx xxxxxx xxxxxxxxxxx z úvěrového xxxxxx. [Odkaz: Xxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx hodnota XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx maximální xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Vyloučení xxxxxxxxxxxxxxxx částek [member]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená hodnota [xxxxxx]; Xxxxx zajistitele xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Úvěrové xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxx úvěrového znehodnocení xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx je úvěrově xxxxxxxxxxx, pokud xxxxxxx xxxxx xx xxxx xxxxxxxx, které xxxx xxxxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx nástrojem. Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx vztahujících xx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xx x&xxxx;xxxxxx [Odkaz: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: 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: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxx: IFRS 7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, xx xxxxx xxxxxx finančního xxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx straně xxxxxxxxxx xxxxxxxxx svého závazku. [Xxxxx: Xxxxxxxx nástroje, xxxxx [member]] |
||||
ifrs-full |
CreditSpreadMeasurementInputMember |
member |
label |
Úvěrová xxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member] |
Obvyklá xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xx používá xxxx xxxxxxx veličina xxx ocenění. |
||||
ifrs-full |
CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx reálné hodnoty xxxxxxxx xx výkazu x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;75 xxxx.&xxxx;x) xxx iv) |
documentation |
Kumulativní xxxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx výsledku x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx náklady xx xxxxxxx aktiv, ve xxxxx xx xxxxxxx xxxxx xxxxxxxxx reálnou xxxxxxxx. [Odkaz: Model xxxxxxxxx reálnou hodnotou [xxxxxx]; Investiční nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxx použití [axis] |
Obvyklá xxxxx: XXX&xxxx;1 odst. 106 |
documentation |
Osa xxxxxxx definuje vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome |
X duration, credit |
label |
Kumulativní xxxx (xxxxxx) při xxxxxxxx xxxxxxxx xx xxxxxxxxxxxx nástrojů xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx zisk (xxxxxx) xxx xxxxxxxx xxxxxxxx xx kapitálových xxxxxxxx, xxxxx účetní xxxxxxxx označila xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx zisk (xxxxxx) xxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku xx xxxxxxxxx nástrojů xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;82 písm. cb) |
documentation |
Kumulativní zisk (xxxxxx) xxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx z reklasifikace xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx zisku xxxx ztráty. [Xxxxx: Xxxxxxxx xxxxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx; Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx; Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx kumulované preferenční xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;137 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx kumulovaných preferenčních xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx s vázanými členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Kumulované xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné 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) xxxxxxxxx xxxxxxx účetních pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; 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]; Účinek xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
CumulativeUnrecognisedShareOfLossesOfAssociates |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx xx ztrátách xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx jednotka přestala xxxxxxx svůj xxxxx xx ztrátách xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx ztrátách xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;22 písm. c) |
documentation |
Kumulovaná xxxxxx xxxxxxxxxxxx xxxxxx na xxxxxxxx společných xxxxxxx, xxxxx xxxxxx jednotka xxxxxxxx xxxxxxx svůj xxxxx na xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Společné xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxx xx ztrátách xxxxxxxxxx podniků] |
||||
ifrs-full |
CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxx podniků, xxxxxxx xx poměrné xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 11 xxxx. X4 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxx xx xxxxxxxx společných xxxxxxx, xxx xxxxx byl xxxxxxxx přechod od xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxx xxxxx na xxxxxxxx společných podniků] |
||||
ifrs-full |
CurrencyInWhichInformationIsDisplayedAxis |
axis |
label |
Měna, x&xxxx;xxx xxxx xxxxxxx xxxxxxxxx [axis] |
Zveřejnění: IAS 21 odst. 57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx, x&xxxx;xxx xxxx uvedeny xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxx xx xxxxxxx xxxx xxxxxx xxxxxxxx xxxx měny xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 127, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. a) xxx xx), zveřejnění: XXXX&xxxx;7 – Xxxxxxxx pojmů |
documentation |
Tento xxxx představuje xxx xxxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xx reálná xxxxxxx xxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxx xxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx kurzů. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx o měnovém xxxxx [xxxxxx] |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Xxxxxxx o swapu [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx a krátkodobé xxxxxx xxxxxxxx období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, obvyklá xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx příštích xxxxxx a krátkodobých výnosů xxxxxxxx období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx příštích xxxxxx; xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx příštích xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx příštích xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx závazky |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx příštích xxxxxx; Xxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx smluvních xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka krátkodobých xxxxxx příštích období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx krátkodobých xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx krátkodobých xxxxxxxxx aktiv |
Obvyklá praxe: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx xxxxxxxx xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx obdržené xxxxxx, xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx závazky x&xxxx;xxxxxxxx xxxxxx splněným jednorázově |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx praxe: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxx xxxxxxxxxxxx záloh představujících xxxxxxxxxx smluvní xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx. [Xxxxx: Obdržené xxxxxx, xxxxxxxxxxxxx xxxxxxx xxxxxxx k závazkům xxxxxx xxxxxxxx jednorázově] |
||||
ifrs-full |
CurrentAdvancesToSuppliers |
X instant, xxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální xxxxxx xxxxxxxxxxxx produktů |
Obvyklá xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx produktů x&xxxx;xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Zásoby] |
||||
ifrs-full |
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity |
X duration, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx daň xxxxxxxxxx xx k položkám xxxxxxxxx xxxxx xx xxxx xxxx ve prospěch xxxxxxxxx xxxxxxxx. |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx daň xxxxxxxxxx xx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xx vrub xxxx xx prospěch xxxxxxxxx kapitálu, například: x) úprava počátečního xxxxxxxx xxxxxxxxxxxxx zisku, xxxxx xx xxxxxxxxx xxx změny x&xxxx;xxxxxxxx xxxxxxxxxx aplikované xxxxxxxxxxxxxx, xxxx xxxxxx xxxxx x&xxxx;x) xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx uznání kapitálové xxxxxx složeného finančního xxxxxxxx. [Xxxxx: Odložená xxx xxxxxxxxxx se x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx xx prospěch xxxxxxxxx xxxxxxxx; Nerozdělené xxxxx; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxx splatná x&xxxx;xxxxxxxx xxx xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx nebo xx xxxxxxxx xxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx a odložená xxx xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx přímo ve xxxxxxxx nebo xx xxxx vlastního kapitálu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx aktiva |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;66, xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X10 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 12 xxxx. X12 písm. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, x) jejichž xxxxxxxxx xxxxxx jednotka xxxxxxx xxxx xxxxx xxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx cyklu; b) xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx; x) xxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxx po xxxxxxxx xxxxxxxx období; xxxx x) xxxxx xxxxxxxxxxx jako xxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx (xxxxx xxxxxxxx xx xxxxxxxxx IAS 7), xxxxx xxxx xxxxxxx xxxxx aktiva xxxx xxxx xxxxxxx na xxxxxx xxxxxxx xx xxxx xxxxxxx dvanácti xxxxxx xx skončení xxxxxxxx xxxxxx. [Odkaz: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx aktiva celkem |
||||
ifrs-full |
CurrentAssetsAbstract |
label |
Krátkodobá xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx (závazky) |
Obvyklá praxe: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxxxxx xxxxxx (xxxxxxx) |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxXxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxXxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx držené x&xxxx;xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx aktiv xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako držené x&xxxx;xxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx k prodeji [xxxxxx]; Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k rozdělení xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx aktiva xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx xxxx vyřazovaných skupin xxxxxxxxxxxxxxx jako držené x&xxxx;xxxxxxx nebo držené x&xxxx;xxxxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxx xxxxxxxx k datu xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2022: Xxxxxx xxxxxxxx k datu xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Podnikové kombinace [xxxxxx]] Xxxxxx od 1.&xxxx;1.&xxxx;2022: Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx u krátkodobých aktiv xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx biologická aktiva |
Zveřejnění: XXX 1 xxxx.&xxxx;54 xxxx. f) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 odst. 50 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxx biologická xxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx krátkodobé xxxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxx krátkodobých xxxxxxxxx x&xxxx;xxxxxxxxxx části xxxxxxxx xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxxxxx výpůjček |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxx dlouhodobých výpůjček xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx výpůjčky a krátkodobá xxxx dlouhodobých výpůjček [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx výpůjčky x&xxxx;xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx obchodní xxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx krátkodobých xxxxxxxxxx xxxxxxx xxxxxx a krátkodobé xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx cenných papírů. [Xxxxx: Vydané obchodní xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxx xxxxx. [Xxxxx: Smluvní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx smluvní xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxx závazků. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx smluvní xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx plnění plněným xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální xxxxxx ropy |
Obvyklá praxe: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxx xxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx dluhové xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx příštích období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 1 odst. 55, obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx krátkodobých xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx xxxxxx krátkodobých xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx závazků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx závazků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka krátkodobých xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx krátkodobých smluvních xxxxxxx. [Odkaz: Výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxx xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxx xxxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx derivátových xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx finanční xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxxxxxXxXxXxxxXxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxxxx peněžních odtoků, xxx xxxx být xxxxxxxx xx xxxxxx xxxxxxx závazku, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. B36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx současný xxxxx xxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx uhrazeny xx xxxxxx splnění xxxxxxx, xxxxx se xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx ze xxxxxxxxx xxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx. [Xxxxx: Závazky xx xxxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxxxxxx x&xxxx;xxxxxxxxxx leasingu |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx pohledávek x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Pohledávky x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxxxx aktiva |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx finanční xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx v naběhlé xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. f) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: IFRS 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxx xxxxxxxxx reálnou xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx ostatního úplného xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do ostatního xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx oceněných xxxxxxx xxxxxxxx xxxxxxxxx xx zisku nebo xxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx celkem v reálné xxxxxxx xxxxxxxx xx xxxxx nebo ztráty |
||||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract |
label |
Krátkodobá xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, klasifikovaná xxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, xxxxxxxxxxxxx xxxx xxxxxx k obchodování] |
||||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx aktiv oceněných xxxxxxx hodnotou vykázanou xx xxxxx xxxx xxxxxx, která byla xxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, označená xxx prvotním zaúčtování xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx povinně xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty x&xxxx;xxxxxxx xx standardem XXXX&xxxx;9. [Xxxxx: Finanční aktiva x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx, povinně xxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx ztráty, xxxxx xxx byla oceněna x&xxxx;xxxxxxx s výjimkou xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka krátkodobých xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx&xxxx;xxxxx xxxx xxxxxx, která xxx byla oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxXxXxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx ztráty, xxxxx xxx byla xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx zpětný xxxxx xxxxxxxxx finančních xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, která xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx realizovatelná xxxxxxxx aktiva |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx; Xxxxxxxxxx finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do ostatního xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční závazky |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx závazky] |
||||
totalLabel |
Krátkodobé finanční xxxxxxx celkem |
||||
ifrs-full |
CurrentFinancialLiabilitiesAtAmortisedCost |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx 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 xxxxxxxxxxxx xxxxxxxxxx xxxxxxx oceněných xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. e) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx závazků xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx ztráty. [Odkaz: Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx ztráty] |
||||
totalLabel |
Krátkodobé xxxxxxxx závazky xxxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx nebo xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, xxxxxxxxxxxxx xxxx určené x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 xxxx. e) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, označené xxx xxxxxxxx xxxxxxxxxx xxxx následně |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých finančních xxxxxxx oceněných reálnou xxxxxxxx vykázanou xx xxxxx nebo xxxxxx, xxxxx xxxx takto xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx. [Xxxxx: Xxxxxxxx závazky x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku nebo xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace xxxxxxxxxx xxxxx představujících hodnotu xxxxxxxx a nápojů. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální zásoby xxxxxx |
Xxxxxxx praxe: IAS 2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx dotace |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx státních xxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici jako xxxxxx xxxxxxxx období. [Xxxxx: Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxxxxx xxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx investic xxxxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx držené xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Úroky splatné x&xxxx;xxxxxx období |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka úroků 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 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx zásoby x&xxxx;xxxxxxxxx činností [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: IAS 2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx k prodeji x&xxxx;xxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx hodnotu xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx ostatního úplného xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;47 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [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), zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;X12 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx platnosti 1. 1. 2023: Xxxxxx xxxxxxx, xxxxx: x) se podle xxxxxxxxxxx xxxxxx jednotky xxxxxxxxxx xxxxx xxxxxx xxxxxxxxx provozního xxxxx; x) xxxxxx xxxxxxxx xxxx primárně k obchodování; x) xxxx být xxxxxxxxxx xxxxx xxxxxxxx xxxxxx xx skončení xxxxxxxx období; xxxx x) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx nemá xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx na xxxx xxxxxxx xxxxxxxx měsíců xx xxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xx 1.&xxxx;1.&xxxx;2023: Xxxxxx xxxxxxx, xxxxx: x) xx xxxxx xxxxxxxxxxx účetní xxxxxxxx xxxxxxxxxx během xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx; x) xxxxxx xxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx; x) mají xxx xxxxxxxxxx xxxxx dvanácti xxxxxx xx xxxxxxxx xxxxxxxx období; xxxx x) x&xxxx;xxxxx xxxxxx xxxxxxxx xxxx na xxxxx xxxxxxxx období xxxxx odložit xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx xx skončení xxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx závazky celkem |
||||
negatedLabel |
Krátkodobé xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx skupinách xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 69 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xx vyřazovaných xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx závazky; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxx xx xxxxxxxxxxxx skupinách xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx celkem s výjimkou xxxxxxx zahrnutých xx xxxxxxxxxxxx xxxxxxxxx klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, credit |
label |
Krátkodobé závazky xxxxxxxx x&xxxx;xxxx akvizice |
Obvyklá xxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx 1. 1. 2022: Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxxxxxxx xxxxxxx převzatých x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] Xxxxxx xx 1. 1. 2022: Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Odkaz: Xxxxxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx úvěry x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx dlouhodobých xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx určených xx spotřebě xx xxxxxxxx procesu xxxx xxx xxxxxxxxxxx služeb |
Obvyklá xxxxx: IAS 2 odst. 37 |
documentation |
Klasifikace xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx a obdobných xxxxxxx určených ke xxxxxxxx ve xxxxxxxx xxxxxxx nebo při xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx praxe: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální xxxxxx zemního xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxx směsi xxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx nepeněžní aktiva xxxxxxxxxx xxxx xxxxxxxxx, x&xxxx;xxxxx xx xxxxxxxxxxx xx xxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx xxxx znovu xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, IAS 39 odst. 37 písm. a), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;3.2.23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx jako xxxxxxxxx (xxxx xxxx xxxxxxx nebo kapitálové xxxxxxxx), u nichž xx xxxxxxxxxxx xx xxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx směnky x&xxxx;xxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx vydaných xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx směnek x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxx vydaných směnek x&xxxx;xxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxx a dlužní xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxx |
Xxxxxxx xxxxx: IAS 2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx zásob xxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace aktuálních xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx materiálů. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx z nákupu xxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z nákupu dlouhodobých xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx dlouhodobých xxxxx. [Xxxxx: Xxxxxxx z nákupu xxxxxxxxxxxx aktiv] |
||||
ifrs-full |
CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx z příjmů. [Xxxxx: Xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxx s výjimkou xxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální xxxxxx ropných x&xxxx;xxxxxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx aktuálních xxxxx xxxxxxxxxxxxxxx xxxxxxx výrobků x&xxxx;xxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx zásoby xxxx; Aktuální xxxxxx xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobá xxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx dlouhodobých xxxxxxxx. [Xxxxx: Výpůjčky] |
||||
ifrs-full |
CurrentPrepaidExpenses |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx příštích období |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx xxxx xxxxxxx, xx xxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx platby xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx předem a krátkodobé xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výnosů xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx předem; Xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx aktiv] |
||||
totalLabel |
Splatné xxxxxx xxxxxx x&xxxx;xxxxxxxxxx výnosy xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx výnosy xxxxxxxx xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výnosů xxxxxxxx xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Platby xxxxxx; Xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx a krátkodobé xxxxxx příštích období xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx platby xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx platby xxxxxx a ostatní xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxx; Splatné xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx aktiva |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxxxx aktiva] |
||||
ifrs-full |
CurrentProvisions |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx xxxxxx xx zaměstnanecké xxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx rezervy [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxx požitky |
Zveřejnění: XXX 1 xxxx.&xxxx;78 xxxx. d) |
documentation |
Částka krátkodobých xxxxxx xx zaměstnanecké xxxxxxx. [Xxxxx: Xxxxxxx xx zaměstnanecké xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx zásoby surovin x&xxxx;xxxxxxxx výrobní zásoby |
Obvyklá xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx zásob xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx zásob xxxxxxx a aktuálních výrobních xxxxx. [Odkaz: Aktuální xxxxxxx xxxxxx; Aktuální xxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx zásoby xxxxxxx x&xxxx;xxxxxxxx výrobní xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxx [abstract] |
||
ifrs-full |
CurrentReceivablesDueFromAssociates |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx u přidružených xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx u společných xxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
CurrentReceivablesFromContractsWithCustomers |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xx xxxxx xx zákazníky |
Zveřejnění: IFRS 15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxxxx xx xxxxxxxxx. [Xxxxx: Pohledávky xx xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky x&xxxx;xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: 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 xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx nemovitostí. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky x&xxxx;xxxx s výjimkou xxxx x&xxxx;xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx daně x&xxxx;xxxxxx. [Odkaz: Xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx daně x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxx z definovaných xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx čistých xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx závazky x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx rezervy xx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 4 Pravidla pro xxxxxxx, xxxxxxx: IAS 37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxx. [Odkaz: Xxxxxxx xx náhrady] |
||||
ifrs-full |
CurrentRestrictedCashAndCashEquivalents |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx omezené peněžní xxxxxxxxxx a peněžní ekvivalenty |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx omezených xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxxx ze xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx úvěry x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxx zajištěných xxxxxxxxxx úvěrů x&xxxx;xxxxxxxxxx xxxx přijatých dlouhodobých xxxxxxxxxxx bankovních xxxxx. [Xxxxx: Xxxxxxx zajištěné xxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx v běžném xxxxxx, plány definovaných xxxxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xx xxxxxx poskytovanou xxxxxxxxxxxx v běžném xxxxxx xxxxxxxxxxx z plánů xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xx zaměstnanecké požitky xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx čistých xxxxxxx (xxxxx) z definovaných xxxxxxx vyplývající z nákladů xx xxxxxx x&xxxx;xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z nákladů xx xxxxxx x&xxxx;xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků vyplývající xx služeb xxxxxxxxxxxxx xxxxxxxxxxxx v běžném xxxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků] |
||||
ifrs-full |
CurrentTaxAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx daňové xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx za běžné x&xxxx;xxxxxxxxx xxxxxx Splatná xxx xx xxxxxx xxxx xx xxxxx x&xxxx;xxxxxx (x&xxxx;xxxxxx) x&xxxx;xxxxxx xxxxxxxxxxxx zisku (xxxxxx xxxxxx) xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, x&xxxx;xxxxxx období |
Zveřejnění: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx splatných xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx období. [Xxxxx: Xxxxxxx xxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, v jiném xxx xxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 odst. 54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx v jiném xxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx daňový náklad (xxxxx) |
Xxxxxxx: IAS 12 xxxx.&xxxx;80 písm. a) |
documentation |
Částka xxxx xx zisku x&xxxx;xxxxxx (x&xxxx;xxxxxx) z titulu xxxxxxxxxxxx xxxxx (xxxxxx ztráty) xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx náklad (xxxxx) x&xxxx;xxxxxx xxxxxxx xxxx xx xxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;12 odst. 80 |
documentation |
Částka xxxxxxxxx xxxxxxxx nákladu (xxxxxx) a úpravy xxxxxxx xxxx za xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx xxxxxx (výnos); Xxxxxx xxxxxxx xxxx xx předchozí xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx (xxxxx) x&xxxx;xxxxxx splatné xxxx xx xxxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx daňový náklad (xxxxx) x&xxxx;xxxxxx splatné xxxx xx předchozí xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Splatné xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx částka xxxxxxx xxxx xx xxxxx x&xxxx;xxxxxxxxx období. Xxxxxxx xxx je xxxxxx xxxx xx xxxxx x&xxxx;xxxxxx (x&xxxx;xxxxxx) x&xxxx;xxxxxx xxxxxxxxxxxx zisku (xxxxxx xxxxxx) za xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx závazky, xxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Splatné xxxxxx xxxxxxx, xxxx xxx xxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxx xxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxx daňové xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx daň xxxxxxxxxx xx k položkám xxxxxxxxx xxxxx xx xxxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 písm. a) |
documentation |
Částka xxxxxxx xxxx vztahující xx k příslušným xxxxxxxx, xxxxx se xxxxxxx xx xxxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx, například: x) xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxxx chyby x&xxxx;x) xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx kapitálové xxxxxx xxxxxxxxx xxxxxxxxxx nástroje. [Xxxxx: Xxxxxxxxxxx zisky; Xxxxxxxx nástroje, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;68, xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx pohledávek. [Xxxxx: Obchodní xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx krátkodobé nezajištěné xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx přijatých xxxxxxxxxxxx xxxxxxxxxxxxx bankovních úvěrů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx bankovních úvěrů. [Xxxxx: Xxxxxxx nezajištěné xxxxxxxx úvěry] |
||||
ifrs-full |
CurrentValueAddedTaxPayables |
X instant, credit |
label |
Splatná xxx x&xxxx;xxxxxxx hodnoty x&xxxx;xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxx xxxx x&xxxx;xxxxxxx hodnoty x&xxxx;xxxxxx období. [Xxxxx: Xxxxxxx daň x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky x&xxxx;xxxx x&xxxx;xxxxxxx hodnoty |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx 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 praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx spojená xx xxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 odst. 119 |
documentation |
Tento xxxx představuje xxxxx xxxxxxxxxx xxxxx představujících xxxxxx xxxxxxx xx xxxxxxxxx. Xxxxxxx xxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxx xxxx xxxxxx, smlouvy xx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxxx vztahy se xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Nehmotná aktiva xxxxxxx se zákazníky xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx vykázaná x&xxxx;xxxx xxxxxxxx u nehmotných xxxxx spojených xx xxxxxxxxx nabytých x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx spojená se xxxxxxxxx [member]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxXxxxxXxxxxxXxxxxXxXxxxxXxxXXXXXxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx, xx xxxxxxx účetní xxxxxxxx xxxxx xxxxx uplatňovat xxxx xxxxxxxx&xxxx;XXXX |
Xxxxxxx: XXX 8 odst. 31 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx, xx xxxxxxx xxxxxx xxxxxxxx hodlá xxxxxxxxxx nový xxxxxxxx XXXX, xxxxx xxx xxxxx, xxx ještě xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxxxxxxXxXxxXXXXXxXxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx, xx xxxxxxx xx xxxxx xxxxx xxxxxxxxxx nový xxxxxxx XXXX |
Xxxxxxx: XXX 8 xxxx.&xxxx;31 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx, xx kterého xx xxxxxx jednotka xxxxxxx xxxxx uplatňovat xxxx xxxxxxxx XXXX, xxxxx xxx xxxxx, xxx xxxxx není xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx závazků, x&xxxx;xxxxx xx stanovený xxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx akvizice |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 písm. x) |
xxxxxxxxxxxxx |
Xxxxx, ke kterému xxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxx nabývaným x&xxxx;xxxxxxxxx kombinaci. |
||||
ifrs-full |
DateOfAuthorisationForIssueOfFinancialStatements2013 |
yyyy-mm-dd |
label |
Datum xxxxxxxxx xxxxxx závěrky xx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxx, xx xxxxxxx je xxxxxx závěrka xxxxxxxxx xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 odst. 51 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx konce xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx podniku |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;22 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx konce xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx podniku |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;22 xxxx.&xxxx;x) xxx i) |
documentation |
Datum konce xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx xxxxx xxxxxxxx období xxxxxx závěrky dceřiného xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;11 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxx dceřiného xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx udělení smluv x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x), příklad: XXXX 2 xxxx. XX23 |
xxxxxxxxxxxxx |
Xxxxx, xxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [member]] |
||||
ifrs-full |
DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel |
yyyy-mm-dd |
label |
Datum xxxxxxxxxxxxx finančních aktiv x&xxxx;xxxxxx změny xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 12B písm. a) |
documentation |
Datum xxxxxxxxxxxxx finančních aktiv x&xxxx;xxxxxx změny xxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx, kdy xxxxx xx&xxxx;xxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx mohl xxxxxxxxxx přehodnotit, zda xxxx xxxxxxx souvisí xxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39C xxxx.&xxxx;x) bod ii) |
documentation |
Datum, xxx xxxxx ke změně v činnostech, xx&xxxx;xxxxxx základě mohl xxxxxxxxxx přehodnotit, xxx xxxx xxxxxxx xxxxxxx xxxxxxxx s pojištěním. |
||||
ifrs-full |
DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9 |
yyyy-mm-dd |
label |
Datum, xxx xxxxx xx&xxxx;xxxxx x&xxxx;xxxxxxxxxx, xx jejímž xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;XXXX 9 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 odst. 39D xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx, xxx došlo ke xxxxx x&xxxx;xxxxxxxxxx, na xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;XXXX 9. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx nástroje, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 odst. 142 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, kterou xxxxxxxx xxxxxxxxxxxxx xxxx (xx. xxxxxx xxxxxxx xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx v plánu definovaných xxxxxxx. [Xxxxx: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx dluhové xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx nástrojů xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx dluhové nástroje xxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;20X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxxx kapitálu xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx, xxxxxxxxx xxxxx přispívající x&xxxx;xxxxxx xxxxxxx aktiv xxxxx |
Xxxxxxx xxxxx: IAS 19 odst. 142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx (xx. nikoli vlastní xxxxxxx) přispívají x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxx xxxxx, v reálné xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] [Srovnej: Xxxxxxx xxxxxxxx, částka xxxxxxxxxxxx k reálné hodnotě xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx nástrojů xxxxxxxx xxxxxx jednotkou, xxxxx xxxxxxxxxxx zadluženost. |
||||
ifrs-full |
DebtSecuritiesMember |
member |
label |
Dluhové xxxxx papíry [member] |
Příklad: XXXX&xxxx;13 odst. 94, xxxxxxx: XXXX 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx držené xxxxxx xxxxxxxxx, xxxxx představují xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxXxxxxxxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx sklizní, biologická xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx aktiv způsobené xxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx životních procesů xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxx x&xxxx;xxxxx vázaných xx akcie, vlastní xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) vlastního xxxxxxxx vyplývající x&xxxx;xxxx x&xxxx;xxxxxxxxx, x&xxxx;xxxxx nichž xxxxxx xxxxxxxx: x) xxxxxx xxxxx xxxx xxxxxx od dodavatele xxxxxx xxxxx xxxx xxxxxx (včetně xxxxxxxxxxx) x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx na akcie; xxxx x) jí xxxxxxx xxxxxxx vypořádat xxxxxxxxx s dodavatelem x&xxxx;xxxxx xxxxxxx o úhradách vázaných xx xxxxx x&xxxx;xxxxxxx, xxx toto zboží xxxx služby obdrží xxxx xxxxxx jednotka xx xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [member]] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující přiměřeně xxxxx xxxxxxxxxxxx předpoklady, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx alternativní předpoklady. |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments |
X duration, xxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Snížení xxxxxxx reálnou xxxxxxxx xxxxxx změny více xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx předpoklady, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx hodnotou vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, po xxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení xxxxxxx xxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx po xxxxxxx, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. [Odkaz: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments |
X duration |
label |
Snížení xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, vykázané x&xxxx;xxxxxxxx úplném xxxxxxxx, xx zdanění, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx po xxxxxxx, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx hodnotou xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx, xx xxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx alternativní předpoklady, xxxxxxxx v ostatním úplném xxxxxxxx, před zdaněním, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx xxxxx xxxxxxx hodnotou, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx vlivem xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx možné alternativní xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
Obvyklá xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka snížení xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní jednotky xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx zdaněním, xxxxxx xxxxx více nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx hodnotou xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, vykázané x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx před zdaněním, xxxxxx změny 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 změny více xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx zisku xxxx xxxxxx, xx zdanění, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxx xxxxxxx xxxxxxxx, vykázaného xx xxxxx xxxx xxxxxx xx xxxxxxx, xxxxxx xxxxx více xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx změny více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně možné xxxxxxxxxxxx xxxxxxxxxxx, vykázané xx xxxxx xxxx xxxxxx, xx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxx, vlivem xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx xxxxx nebo ztráty, xx zdanění, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx závazků xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx xxxx ztráty xx zdanění, vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx hodnotou vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin zohledňující xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka snížení xxxxxxx xxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx xxxx ztráty xxxx xxxxxxxx, vlivem xxxxx více nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments |
X duration |
label |
Snížení xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, vykázané xx xxxxx xxxx ztráty, xxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou xxxxxxxx, xxxxxxxxxx do xxxxx xxxx ztráty xxxx xxxxxxxx, xxxxxx změny xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, xxxxxxxx xx zisku xxxx xxxxxx, před xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení ocenění xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx xxxx xxxxxx xxxx xxxxxxxx, vlivem xxxxx xxxx nepozorovatelných vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx zpětného xxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
Příklad: XXXX 14 odst. 33 písm. a) xxx ii) |
documentation |
Snížení xxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx vyplývající xx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxx období. [Xxxxx: Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxx získání xxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxx zrušení xxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx kreditních zůstatků xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx xxxxxxxxxxx xx zrušení xxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxxx zůstatky xxxx časového xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx zrušení zůstatků x&xxxx;xxxxxx období, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx xx náhradu xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 141 písm. g) |
documentation |
Snížení xxxx xx xxxxxxx souvisejících xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx požitků, xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xx xxxxxxx xxxxxxxxxxx se závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxx hodnotě] |
||||
negatedLabel |
Zvýšení práv xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, vyplývající x&xxxx;xxxxxxxxxxx požitků |
||||
ifrs-full |
DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxxxxxxx xxxx xxxxxx k prodeji, xxxxxxxxxx aktiva |
Zveřejnění: XXX 41 odst. 50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxx xxxxxx k prodeji xxxx jejich 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 držená x&xxxx;xxxxxxx, biologická xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx, goodwill |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx vyplývající z jeho xxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxx; Xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX 38 odst. 118 xxxx. e) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [member]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxxx xxxxxx s výjimkou xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. e) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx aktiv xxxx držená x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [member]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem klasifikace xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxXxxxxxxx |
(X) duration, credit |
label |
Snížení xxxxxx xxxxxxxxxxx xxxx xxxxxx k prodeji, investiční xxxxxxxx majetek |
Zveřejnění: XXX&xxxx;40 xxxx.&xxxx;76 xxxx.&xxxx;x), xxxxxxxxxx: XXX 40 odst. 79 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxxxx do xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené k prodeji [xxxxxx]; Pozemky, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxxxx nemovitý xxxxxxx; Xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [member]] |
||||
negatedLabel |
Snížení vlivem xxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx, xxxxxxxxxx nemovitý xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx k prodeji, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx z jejich xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako držená x&xxxx;xxxxxxx. [Xxxxx: Vyřazované xxxxxxx klasifikované jako xxxxxx k prodeji [xxxxxx]; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxxxx skupiny klasifikované xxxx držené x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxx, budovy a zařízení |
||||
ifrs-full |
DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, vystavení 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 xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce xxxxxxxxx riziku, xxxxx xxxxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx xxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxxxxxxxXxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxx aktiva |
Příklad: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x), příklad: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxx, xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci |
Příklad: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) bod iii) |
documentation |
Snížení xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxx. [Xxxxx: Kreditní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem xxxxxxxx, xxxxxxxx zůstatky účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx vyřazení, xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx debetních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxxxxx z vyřazení. [Xxxxx: Debetní zůstatky xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Snížení vlivem xxxxxxxxxxxx, smluvní xxxxxx |
Xxxxxxx: XXXX&xxxx;15 odst. 118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx aktiv xxxxxxxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxxxxxxxx, xxxxxx x&xxxx;xxxxxxxxx toků x&xxxx;xxxxxxxx pojistné smlouvy |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx z peněžních xxxx x&xxxx;xxxxxxxxxx pojistných xxxxx x&xxxx;xxxxxxxx xxxxx xx xxxxxxxxxxxx vykázaných x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxx, aktiva x&xxxx;xxxxxxxxx xxxx z pořízení xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx znehodnocení, debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx debetních xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxxxxxxxxxx ze xxxxxxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx; Debetní xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové regulaci] |
||||
negatedLabel |
Snížení xxxxxx znehodnocení, xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX 38 odst. 118 xxxx. e) |
documentation |
Snížení xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx vyplývající xx xxxxxx xxxxxxxx xxxxxxxxx podniku. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx ztráty ovládání xxxxxxxxx podniku, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx ztráty xxxxxxxx xxxxxxxxx podniku, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx ztráty xxxxxxxx xxxxxxxxx xxxxxxx, nehmotná xxxxxx s výjimkou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxx ovládání xxxxxxxxx xxxxxxx, xxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxx vyplývající xx xxxxxx xxxxxxxx xxxxxxxxx podniku. [Odkaz: Xxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX 16 xxxx.&xxxx;73 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx ze xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx ovládání xxxxxxxxx xxxxxxx, pozemky, budovy x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx k plnění, xxxxxxx závazky |
Příklad: XXXX 15 odst. 118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx závazků x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Snížení xxxxxx xxxxxxxxxxx, xx se xxxxx na xxxxxx xxxxx nepodmíněným, smluvní xxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx aktiv vyplývající xx xxxxxxxxxxx, xx xx právo na xxxxxx xxxxx xxxxxxxxxxxx. [Xxxxx: Smluvní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxx xx závazky xxxxxxxx xx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx k prodeji, xxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx na xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxx klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxx rezervy; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [member]] |
||||
negatedLabel |
Snížení xxxxxx převodu na xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxx z odpisu. [Xxxxx: Xxxxxxxx aktiva] |
||||
negatedLabel |
Snížení vlivem xxxxxx, finanční xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxXxXxxxxxxxXxxXxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxxx xx xxxxxxxx xxxxxx xxxxxxxxxx nevykazuje |
Zveřejnění: XXX 12 odst. 81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx odčitatelných xxxxxxxxxxx rozdílů, pro xxxxx xx xxxxxxxx xxxxxx pohledávka xxxxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx zpravidla xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx úprav účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx maximální xxxx xxxxx [member]; Dopad xxxxxxxx na xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Závazný xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxXxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx domnělá xxxxxxxxxx xxxx investic, x&xxxx;xxxxx xx xxxxxxxx xxxxxxxxxx xxxxx rozumí xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;31 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx úhrnné xxxxxxx xxxxxxxxxx xxxx investic xx xxxxxxxxx xxxxxxx, xxxxxxxxxx podniků xxxx xxxxxxxxxxxx podniků, x&xxxx;xxxxx xx domnělou xxxxxxxxxx xxxxx xxxxxx reálná xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxx xxxxx XXXX xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx podniky [xxxxxx]; Xxxxxxx podniky [xxxxxx]; Xxxxxxxxx xx dceřiných xxxxxxx, xxxxxxxxxx podniků x&xxxx;xxxxxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx závěrce; XXXX [member]] |
||||
ifrs-full |
DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx, x&xxxx;xxxxx se xxxxxxxx pořizovací xxxxx xxxxxx účetní xxxxxxx xxxxx předchozích GAAP |
Zveřejnění: XXXX 1 odst. 31 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx podniků xxxx xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxx xx xxxxxxxx xxxxxxxxxx xxxxx rozumí xxxxxx xxxxxxx podle xxxxxxxxxxx XXXX x&xxxx;xxxxx účetní xxxxxxx xxxxx IFRS xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [member]; Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [member]; Xxxxxxxxx XXXX [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx podniků x&xxxx;xxxxxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxxxxx účetní xxxxxxx; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 8 odst. 28 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 xxxx.&xxxx;x) bod i), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;49 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Odložená xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 odst. 37 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx platnosti 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.&xxxx;XX23 xxxx.&xxxx;x), příklad: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxx pojistné xxxxxxx, xxxxx pojistiteli xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx do xxxxxxx bylo odloženo. [Xxxxx: Xxxx pojistných xxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období včetně xxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx závazků xxxxxxxxxxxxx xxxxxx, xxxxx xxx xxx přijat (xxxx xx xxxx xxxxxx xxxxxx xxxxx), xxx xxxxx xxxxx xxxxxxx, xxxxxx smluvních xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxxx období xxxxxx xxxxxx xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx příštích xxxxxx, xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx k datu xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. i) |
documentation |
Částka xxxxxx příštích xxxxxx, xxxxxx xxxxxxxxx závazků, xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci xxxxxxxx k datu xxxxxxxx. [Xxxxx: Výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxxxxxx období xxxxxx xxxxxx xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx závazků xxxxxxxx x&xxxx;xxxx akvizice [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55, obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx již byl xxxxxx (xxxx xx xxxx xxxxxx xxxxxx xxxxx), ale xxxxx xxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx závazků. [Xxxxx: Xxxxxxx závazky] |
||||
ifrs-full |
DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období, x&xxxx;xxxxxxxx smluvních xxxxxxx, xxxxxxxx k datu akvizice |
Obvyklá xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Částka výnosů xxxxxxxx období, x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, převzatých x&xxxx;xxxxxxxxx xxxxxxxxx vykázaná x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx smluvních xxxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxx období, x&xxxx;xxxxxxxx xxxxxxxxx závazků, xxxxxxxx x&xxxx;xxxx akvizice |
||||
ifrs-full |
DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx pohledávka xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;X11 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxxxxxx související xx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DeferredTaxAssets |
X instant, debit |
label |
Odložené xxxxxx pohledávky |
Zveřejnění: XXX 12 odst. 81 písm. g) xxx x), xxxxxxxxxx: XXX&xxxx;1 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: IAS 1 xxxx.&xxxx;56 |
xxxxxxxxxxxxx |
Xxxxxx xxxx ze xxxxx xxxxxxxxxxxxx v příštích xxxxxxxx x&xxxx;xxxxxx: a) odčitatelných xxxxxxxxxxx xxxxxxx; b) xxxxxxxxxxx xxxxxxxxxxx daňových xxxxx; x&xxxx;x) xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx rozdíly [xxxxxx]; Nevyužité daňové xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx daňové xxxxxxxxxx x&xxxx;xxxxxxx [abstract] |
||
ifrs-full |
DeferredTaxAssetsRecognisedAsOfAcquisitionDate |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx pohledávky xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 odst. B64 xxxx. i) |
documentation |
Částka xxxxxxxxxx xxxxxxxx xxxxxxxxxx získaných x&xxxx;xxxxxxxxx kombinaci xxxxxxxx x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxxxxXxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxXxxXxxxxxxxXxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxXxxXxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx pohledávka, xxxx xx využití xxxxxxx na xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxx zisky xx xxxxxxx zdanitelných xxxxxxxxxxx xxxxxxx a účetní xxxxxxxx xxxxxxx xxxxxx v daňových xxxxxxxxxxxxx, xx xxxxxx xx xxxxxxxx daňová xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;82 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, když: x)&xxxx;xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xx závislé xx xxxxxxxx budoucích xxxxxxxxxxxx xxxxx nad xxxxx, xxxxx xxxxxxxxx xx xxxxxxx existujících zdanitelných xxxxxxxxxxx xxxxxxx; x&xxxx;x) xxxxxx jednotka utrpěla xxxxxx xxx x&xxxx;xxxxxx, xxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx legislativách, xx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxx pohledávka. [Xxxxx: Xxxxxxxxx rozdíly [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxXxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Odložený xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx odložené daňové xxxxxxxxxx |
Xxxxxxx: IAS 12 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx daňového xxxxxxx vznikajícího x&xxxx;xxxxxxxx xxxxxxx nebo zrušení xxxxxxxxxx snížení xxxxxxxx xxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx (xxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx nákladu (xxxxxx) vztahující xx xx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx a odložených xxxxxxxx pohledávek. [Odkaz: Xxxxxxxx xxxxxx pohledávky; Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx náklad (výnos) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx daňový náklad (xxxxx) vykázaný x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxx xxxx výnosu vztahující xx xx xxxxxx xxxxxxxxxx daňových xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxx xxxxxx xxxxxx (xxxxx); Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx znaménka xxxxxxxx označení prvku xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx zápornou hodnotu. |
||||
ifrs-full |
DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences |
X duration, xxxxx |
xxxxx |
Xxxxxxxx daňový xxxxxx (xxxxx) vztahující se xx xxxxxx x&xxxx;xx xxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxx: XXX 12 odst. 80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx nákladu xxxx xxxxxx vztahující se xx xxxxxx nebo xx xxxxxxx přechodných xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxXxXxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx daňový xxxxxx (xxxxx) xxxxxxxxxxx xx xxxx v daňových sazbách xxxx xxxxxxxx nových xxxx |
Xxxxxxx: XXX 12 xxxx.&xxxx;80 xxxx. d) |
documentation |
Částka xxxxxxxxxx daňového xxxxxxx xxxx xxxxxx xxxxxxxxxxx xx xxxx v daňových xxxxxxx nebo xxxxxxxx xxxxxx daní. [Odkaz: Xxxxxxxx xxxxxx náklad (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Odložené daňové xxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) xxx x), zveřejnění: IAS 1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;56 |
xxxxxxxxxxxxx |
Xxxxxx xxxx xx xxxxx splatné x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Přechodné rozdíly [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx u závazků xxxxxxxxxxxxx xx smluv x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;20X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx závazků u závazků xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx IFRS 4 a nederivátových xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx závazky xxxxxxxx k datu xxxxxxxx |
Xxxxxxx xxxxx: IFRS 3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx odložených xxxxxxxx xxxxxxx v podnikové xxxxxxxxx vykázaná x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx daňové xxxxxxx xxxxxxxx k datu xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, credit |
label |
Odložený xxxxxx xxxxxxx (pohledávka) |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx odložených xxxxxxxx xxxxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx; Odložené xxxxxx xxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx odložený daňový xxxxxxx (xxxxxxx) |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx daňový xxxxxxx (xxxxxxx) xx xxxxxxx období |
||||
periodEndLabel |
Odložený xxxxxx xxxxxxx (xxxxxxx) xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx související xx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci |
Zveřejnění: XXXX 14 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;X11 xxxx. b) |
documentation |
Částka xxxxxxxxxx xxxxxxxx závazku xxxxxxxxxxxxx xx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci. [Odkaz: Xxxxxxxx xxxxxx závazky; Xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx daň xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx ve xxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx ve xxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Odložený daňový xxxxxx (výnos)] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou hodnotu. |
||||
ifrs-full |
DefinedBenefitObligationAtPresentValue |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v současné hodnotě |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx závazků xxxxxxxxxxxxx xx služeb xxxxxxxxxxxx zaměstnanci x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxx xxxxxx, xxx xxxxxxxx xxxxx xxxxx. [Xxxxx: Aktiva plánu, x&xxxx;xxxxxx hodnotě] |
||||
negatedLabel |
Závazek x&xxxx;xxxxxxxxxxxx xxxxxxx, v současné hodnotě |
||||
ifrs-full |
DefinedBenefitPlansAxis |
axis |
label |
Plány xxxxxxxxxxxx požitků [xxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx [member] |
Zveřejnění: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx požitků xx skončení xxxxxxxxxx xxxxxx jiné xxx xxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxx platí xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxx xxxxxxxx (xxxxx) x&xxxx;xxxx xxxxxx smluvní xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx příspěvky, xxxxx xxxx xxxx xxxxxxxxxx xxxxxx na xxxxxxx xxxxx zaměstnaneckých xxxxxxx xxxxxxxxxxxxx se xxxxxxxx xxxxxxxxxxxx zaměstnanci x&xxxx;xxxxxx a v předchozích xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxx xxxxxxxxxxxx požitků“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxXxxxXxxxxxxxxxxxxXxxxxXxxxxXxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx s výjimkou sdružených xxxxx xxxx xxxxxxxxxxxxxx, xxxxxxxx xxxxx x&xxxx;xxxxx, xxxxx xxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxx&xxxx;xxxxxxxxx kontrolou [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxxxxxx xxxxx x&xxxx;xxxxx, xxxxx xxxxxxx rizika xxxx xxxxxxxx xxxxxxxxxx xxx&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxx definovaných požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx mezi xxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 odst. 149 |
documentation |
Tento člen xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx, xxxx xx mateřský xxxxxx x&xxxx;xxxx xxxxxxx xxxxxxx. [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [member]; Xxxxxxx podniky [xxxxxx]; Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxxXxXXXXXxxx |
xxxx |
xxxxx |
Xxxxxx xx požadavku standardu XXXX [xxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z vkladů xx xxxx xxxxxxxx účetní xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxx xx zákazníků xxxxxxxx xxxxxx jednotkou. |
||||
totalLabel |
Vklady od xxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Odpisy, xxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xx xxxxxx, nákladů xx xxxxxxxxxx a ztráty xx xxxxxxxxxxxx (xxxxxxx xxxxxx ze znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxx ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx, amortizace a ztráta xx xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) xxxxxx xxxxxxxx v hospodářském xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxxxxx a ztráta xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx a amortizace |
Příklad: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxxxxx: XXX 1 xxxx.&xxxx;99, xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X13 písm. d), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů na xxxxxx x&xxxx;xxxxxxxxxx. Xxxxxx x&xxxx;xxxxxxxxxx představují xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx částek xxxxx během xxxx xxxxxx xxxxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx, biologická xxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;55 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx u biologických xxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx; Biologická xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx být zpravidla xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx zadat xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt maximální xxxx xxxxx [xxxxxx]; Xxxxx přechodu na xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx 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 xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů na xxxxxx. Xxxxxx se xxxxxx systematické xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx během xxxx xxxxxx použitelnosti. |
||||
ifrs-full |
DepreciationInvestmentProperty |
(X) xxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxxxxx nemovitý majetek |
Zveřejnění: XXX 40 xxxx.&xxxx;76, xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx u investičního nemovitého xxxxxxx. [Xxxxx: Odpisy x&xxxx;xxxxxxxxxx; Investiční nemovitý xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx tento prvek xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx a amortizace [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Úhrn xxxxx účetních hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina pro xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxx od xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx pravidla [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxxxxxxx xxxxxxxx majetek |
||||
ifrs-full |
DepreciationMethodBiologicalAssetsAtCost |
text |
label |
Odpisová xxxxxx, xxxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 odst. 54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx metoda použitá xxx biologická xxxxxx xxxxxxx v pořizovacích xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx znehodnocení. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, investiční nemovitý xxxxxxx, xxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxx majetek xxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
DepreciationMethodPropertyPlantAndEquipment |
text |
label |
Odpisová metoda, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxx pro xxxxxxx, xxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x) bod vii), xxxxxxxxxx: XXX 16 xxxx.&xxxx;75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá s vázanými xxxxx, xxxx možná xxxxx zadat xxxxxxxx xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxXxxx |
X.XX duration |
label |
Odpisová xxxxx, xxxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx aktiva. [Odkaz: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
DepreciationRateInvestmentPropertyCostModel |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx, model xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxx xxxxxxx pro xxxxxxxxxx xxxxxxxx majetek. [Xxxxx: Investiční nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X.XX duration |
label |
Odpisová xxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. c) |
documentation |
Odpisová xxxxx xxxxxxx xxx xxxxxxx, xxxxxx a zařízení. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx, xxxxxx x&xxxx;xxxxx k užívání |
Zveřejnění: XXXX 16 odst. 53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxx k užívání. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxx x&xxxx;xxxxx k užívání] |
||||
commentaryGuidance |
Pro tento xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx zadat zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [member]; 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, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Závazný xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Derivátová finanční xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx derivátové xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční aktiva xxxxxx k zajištění |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx derivátových xxxxxxxxxx aktiv určených x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx k obchodování. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxx; Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, klasifikovaná jako xxxxxx k obchodování] |
||||
ifrs-full |
DerivativeFinancialLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka finančních xxxxxxx klasifikovaných xxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Deriváty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx k zajištění |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, které xxxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: IFRS 7 odst. 39 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx toků v souvislosti x&xxxx;xxxxxxxxxxxx finančními xxxxxxx. [Xxxxx: Derivátové xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xx&xxxx;xxxxxxx rizik xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx smlouvy |
Příklad: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 20E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx derivátových xxxxxxx xxxxxxxxx ke xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx smlouvy x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx smlouvy. [Xxxxx: Xxxxxxxx [member]] |
||||
ifrs-full |
DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xxxxxxx xx&xxxx;xxxxxxx rizik xxxxxxxxxxxxx xx xxxxx v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;20X písm. c) |
documentation |
Částka xxxxxxxxxxxx xxxxxxx použitých ke xxxxxxx rizik xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 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: IAS 19 xxxx.&xxxx;142 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [xxxxxx]] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: XXXX&xxxx;13 xxxx. XX60, xxxxxxx: IFRS 7 xxxx.&xxxx;6, xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxx xx působnosti xxxxxxxxx XXXX&xxxx;9 x&xxxx;xxxxxxxxxxx xx xxxxx xxxxx xxxx xxxxxxxxx znaky: x) xxxxxx hodnota xx mění x&xxxx;xxxxxxxxxx xx změně xxxx xxxxxxx xxxx, xxxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx, měnového xxxxx, xxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxxxx xxxxxxx xx xxxxxxxxx indexu xxxx jiné xxxxxxxx (xxxxx xxxxxxxx „xxxxxxxxxx xxxxxxxx“). Xxxxx tato xxxxxxxx xxxx finanční xxxxxxxxx, xxxxx xxx xxxxxxxxxx xxx xxxxxxxx xx smluvních xxxxx; x) nevyžadují xxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxxx, xxx xxxx xx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxx smluv, u kterých xx bylo xxxxx xxxxxxxx xxxxxxxx reakci xx xxxxx tržních xxxxxxxx; x) xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxxxx xxxxx přispívající x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;142 xxxx. e) |
documentation |
Procentní xxxxx, xxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, v reálné xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx účetní xxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx, xxxxx jsou xxxxxxxx xxx xxxxxx xxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife |
text |
label |
Popis nehmotných xxxxx x&xxxx;xxxxxxxxx dobou xxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxxx použitelnosti xx neurčitá |
Zveřejnění: XXX 38 odst. 122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx aktiv s neurčitou xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxxx xxxxxxxxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx účtování xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) bod ii) |
documentation |
Popis toho, xxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx odděleně xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets |
text |
label |
Popis rozhodnutí x&xxxx;xxxxx účetních pravidel xxxxxx výjimku xxxxxxxx x&xxxx;xxxxxxxx&xxxx;48 xxxxxxxxx IFRS 13, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;96 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx učinila x&xxxx;xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx výjimku uvedenou x&xxxx;xxxxxxxx&xxxx;48 xxxxxxxxx&xxxx;XXXX&xxxx;13 xxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxXxxxxxxxxXxXXXX1348Xxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxxx pravidel xxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx&xxxx;48 xxxxxxxxx XXXX&xxxx;13, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;96 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx využít xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx&xxxx;48 xxxxxxxxx&xxxx;XXXX&xxxx;13 pro závazky. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv [text xxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx nákladů [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx úroků x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx výpůjček [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících se xxxxxxxxxxx xxxxxxxxx a goodwillu [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se podnikových xxxxxxxxx a goodwillu. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících se xxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky týkajících xx podnikových kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx toků [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx kolaterálu. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForConstructionInProgressExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx výstavby. [Odkaz: Xxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx aktiv x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]; Xxxxx xxxxxxxx xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxx na získávání xxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel účetní xxxxxxxx xxxxxxxxxx xx xxxxxxx xx xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx účetní jednotky xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx programů. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel týkajících xx xxxxxx na xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx stavu x&xxxx;xxxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx xx xxxxxxxx xxxxxxx, uvedení xx xxxxxxxxx xxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx na xxxxxxx na ukončení xxxxxxx, xxxxxxx xx xxxxxxxxx stavu a obnovu] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx ceny xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxx xxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel účetní xxxxxxxx xxxxxxxxxx se xxxxxxxx xxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxxx daňový xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících xx xxxxxx hmotných aktiv. [Xxxxx: Odpisy x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx nástrojů [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx odúčtování xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxxxxxxx nástrojů x&xxxx;xxxxxxxxx (xxxxxxx) [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících se xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx (hedging). [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]; Deriváty [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx nástrojů [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx derivátových xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [member]; Xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx ukončených xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory |
text block |
label |
Popis xxxxxxxx pravidel xxxxxxxxxx xx xxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx účetní xxxxxxxx xxxxxxxxxx se xxxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx. Xxxxxxxxx jsou xxxxxxxxx zisků vlastníkům xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxx k jimi xxxxxxxx xxxxxx xx xxxxxxxxx xxxxx kapitálu. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx xx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx týkajících xx xxxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx se xxxxxxxxxxxxxxx xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících se xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxx xxxxxxx jsou všechny xxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxx xxxx xx xxxxxxxx xxxxxxxxxx poměru. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx nákladů xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx nákladů xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx se mimořádných xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxx položek. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForExpensesExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx výdajů xx xxxxxxx x&xxxx;xxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 6 xxxx.&xxxx;24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx výdajů xx xxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Aktiva x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx hodnotou. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxx z poplatků a provizí (xxxxxxx na xxxxxxxx x&xxxx;xxxxxxx) [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx a provizí (xxxxxxx na xxxxxxxx x&xxxx;xxxxxxx). [Odkaz: Výnos x&xxxx;xxxxxxxx a provizí (xxxxxx xx poplatky x&xxxx;xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx finančních xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících xx xxxxxxxxxx nákladů. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Finanční xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx finančních xxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory |
text block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx nástrojů x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx do xxxxx nebo ztráty. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx nástrojů [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních pravidel xxxxxxxxxx xx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx cizí xxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxx cizí xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx koncesních xxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxx xxxx [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xx kterém účetní xxxxxxxx vyvíjí xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx pravidel účetní xxxxxxxx xxxxxxxxxx se xxxxxxxxx. [Odkaz: Goodwill] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForGovernmentGrants |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx státních xxxxxx [text block] |
Zveřejnění: XXX 20 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx státních xxxxxx, xxxxxx metod xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Stát [xxxxxx]; Xxxxxx dotace] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForHedgingExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel týkajících xx xxxxxxxxx (xxxxxxx) [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx zajištění (xxxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx se xxxxxxxx xxxxxxxx xx xxxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxx do xxxxxxxxxx. [Odkaz: Investice xxxxxx xx splatnosti] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx znehodnocení xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx znehodnocení xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x), xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. a) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxx, xxxxxxx, výnosů x&xxxx;xxxxxxx. [Xxxxx: Xxxx pojistných xxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory |
text block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících nehmotných xxxxx s výjimkou goodwillu [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxx a nákladů [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxx do xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících xx xxxxxxxx xx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Přidružené xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory |
text block |
label |
Popis xxxxxxxx pravidel xxxxxxxxxx xx investic xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxxxx nemovitého xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx nemovitého xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxx xx společných xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx s výjimkou 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 investic xxxxxxxxxxxx xxxxxxxxxxxx metodou. [Xxxxx: Investice xxxxxxxxxx xxxxxxxxxxxx metodou; Investice x&xxxx;xxxxxxxx investic xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxx kapitálu [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx se vydaného xxxxxxxx. [Xxxxx: Vydaný xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx. Xxxxxxx xx xxxxxxx, xx xxxxx xxxxxxxxxxxx poskytuje nájemci xxxxx xxxxxx aktivum xx stanovenou dobu xx jednorázovou xxxxxx xxxx xxxx plateb. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 2 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxx. [Xxxxx: Aktiva v souvislosti x&xxxx;xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxx. [Odkaz: Těžební xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx k prodeji x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Dlouhodobá xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx dlouhodobých xxxxx xxxx vyřazovaných xxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících se xxxxxxxxxxxx aktiv xxxx xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva xxxx vyřazované skupiny xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx se xxxxxxxxx xxxxxxxxxx nástrojů. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxXxxXxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx se xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxxxx aktiv. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxx, xxxxx x&xxxx;xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx xx xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx. [Xxxxx: Rezervy] |
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ifrs-full |
DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxx mezi xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx xxxxxxx xxxx xxxxxx [xxxx block] |
Zveřejnění: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx hodnotou při xxxxxxxx xxxxxxxxxx a transakční xxxxx do xxxxxxx xxxx výnosů xx xxxxxx xxxxxxxxxx xxxxx xxxxxxx (xxxxxx xxxx), xxxxx xx xxxxxxxxx xxxx xxxxx v úvahu xxx xxxxxxxxx ceny xxxxxx xxxx xxxxxxx. [Xxxxx: Finanční nástroje, xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx vykázání xxxxxx. [Odkaz: Xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx se xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx účetních pravidel xxxxxx xxxxxxxx týkajících xx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxx x&xxxx;xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx dohod o zpětném xxxxxx a reverzních xxxxx x&xxxx;xxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx dohod x&xxxx;xxxxxxx xxxxxx a reverzních xxxxx x&xxxx;xxxxxxx xxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xx xxxxxx x&xxxx;xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx nákladů na xxxxxx x&xxxx;xxxxx. [Odkaz: Xxxxxxx na výzkum x&xxxx;xxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxx peněžních prostředků x&xxxx;xxxxxxxxx ekvivalentů [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Omezené xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx vykazování xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx. [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxx vázanými xx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxxx, xxx xxxxx xxxxxx xxxxxxxx: x) xxxxxx xxxxx xxxx xxxxxx od xxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx (xxxxxx xxxxxxxxxxx) x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx; xxxx x) xx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx akcie x&xxxx;xxxxxxx, xxx xxxx xxxxx xxxx služby xxxxxx xxxx xxxxxx xxxxxxxx ve xxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx na odklízení xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxx xx xxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxx xxx xxxxxxxx povrchového xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky týkajících xx xxxxxxxxx xxxxxxx. [Xxxxx: Dceřiné podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxx než xxxx z příjmů [text xxxxx] |
Xxxxxxx praxe: IAS 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx jiných daní xxx daně z příjmů. [Xxxxx: Xxxxxx náklad x&xxxx;xxxxxxxx xxxxxxx na xxx z příjmů] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForTerminationBenefits |
text block |
label |
Popis xxxxxxxx pravidel týkajících xx požitků xxx xxxxxxxx xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx požitků xxx xxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xx požitky xxx xxxxxxxx xxxxxxxxxx poměru] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxxxx a jiných xxxxxxxxxx. [Xxxxx: Obchodní x&xxxx;xxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx účetní jednotky xxxxxxxxxx se xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx se transakcí x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx transakcí x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx pravidel xxxxxxxxxx xx vlastních xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx vlastních xxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících se xxxxxxx. Xxxxxxxx xxxx xxxxxxxx xxxxxxxx, které xxxxxx xxxxxxxx právo xx xxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících se xxxxxx xxxxxx peněžních xxxxxxxxxx a peněžních xxxxxxxxxxx [xxxx block] |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;46 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx určení složek xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 3 odst. B64 písm. a) |
documentation |
Popis xxxxxxx xxxx xxxxxxx, xxx xxxxx xxxxxxxxx xxxxx kontrolu v podnikové xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxXxXxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxxx xxxxx xx vztahujících závazků, xxxx prostřednictvím xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;44 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx nabytí xxxxx buď xxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx 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 xxxx xxxxxxxx xxxxxxxxxx xxxx státního xxxxx x&xxxx;xxxxxxxxxx účetní xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx nebo xxxxxxxx x&xxxx;xxxxxxxxxx účetní xxxxxxxx xx xxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx plány xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxXxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx nebo xxxxxxxx xxxxxxxxxx nebo státního xxxxx ze zrušení xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 písm. x) xxx i) |
documentation |
Popis xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Sdružené xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete |
text |
label |
Popis xxxxx, závazků, nekontrolních xxxxxx xxxx xxxxxxxxx xxxxxx, jejichž prvotní xxxxxxxxxx není xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx, závazků, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx, jejichž xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx dokončeno. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx finanční xxxxxxxx xxxxxx jednotky xxxxxxxx xx reálné xxxxxxx aktiv xxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 143 |
documentation |
Reálná xxxxxxx xxxxxxxxx převoditelných finančních xxxxxxxx účetní xxxxxxxx, xxxxx xxxx xxxxxxxx xx xxxxxx hodnoty xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxxxxx xxxxxxxx, třída [xxxxxx]; Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets |
X instant, xxxxx |
xxxxx |
Xxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx zahrnutá xx xxxxxx hodnoty xxxxx xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;143 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxx účetní xxxxxxxxx, xxxxx xxxx zahrnuta xx reálné hodnoty xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nemovitosti xxxxxxxx xxxxxx xxxxxxxxx zahrnuté xx xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;143 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx jednotkou, xxxxx xxxx xxxxxxxx xx xxxxxx hodnoty xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx hodnotě; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxXxxxxxxXxxxxxxxxxxxxxxxXxxXxxxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx povinností xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx správou plánu |
Zveřejnění: XXX 19 xxxx.&xxxx;139 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxx se xxxxxxx xxxxx xxxxxxxxxxxx požitků, xxxxx účetní xxxxxxxx xxxxxxxxxx samostatně, xxxxxxxxx xxxxxxxxxx xxxxxxx nebo xxxxx xxxxxxx rady xxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 odst. 36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;117 písm. c) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx přístupu xxxxxxxxx ke stanovení diskontních xxxxx xxx xxxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx přístupu xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxx složek |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 117 xxxx.&xxxx;x) xxx iv) |
documentation |
Popis xxxxxxxx xxxxxxxxx xx&xxxx;xxxxxxxxx investičních xxxxxx xxx uplatňování XXXX 17. Investiční xxxxxx xxxx částky, xxxxx xx xxxxx xxxxxxxx smlouvy xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xx to, xxx xxxxxxx pojistná xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx vah xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, pojistnými xxxxxxxxx s prvky xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx použitý x&xxxx;xxxxxx xxxxxxxxx vah xxxxxxx poskytovaných xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxx pojistné xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx. [Xxxxx: Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx pro xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx investičního xxxxxx, xxxxxxxxxx xxxxxxxxx xxx xxxxx přímé xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx přístupu použitý x&xxxx;xxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx a službou investičního xxxxxx xxx pojistné xxxxxxx bez xxxxx xxxxx xxxxxx. Pojistnými xxxxxxxxx xxx prvků xxxxx xxxxxx xx xxxxxx pojistné xxxxxxx, xxxxx xxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxx. [Xxxxx: Popis xxxxxxx xxxxxxxxxxxx xxxxxxx xxx smlouvy s prvky xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx metody xxxxxxx pro xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 117 písm. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xx&xxxx;xxxxxxxxx rizikové xxxxxx xxxxxxxx se nefinančního xxxxxx, xxxxxx xxxx, xxx xxxx změny xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx členěny xx&xxxx;xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv x&xxxx;xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx&xxxx;xxxx xxxxxxx x&xxxx;xxxx výši xx&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx úprava xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxXxXxxxxxXxxxXxxxxXxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx pravomoci x&xxxx;xxxxxx xxxx, xxxxxxx xxx xxxxx xxxxx xxxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 písm. c) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx toků xxxxxxxxxxxxx z výkonu xxxxxxxxx xxxxxxxxx z jiných xxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxx bez xxxxx xxxxx xxxxxx. Xxxxxxxxxx smlouvami xxx xxxxx xxxxx xxxxxx xx rozumí xxxxxxxx xxxxxxx, které nejsou xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxx. [Odkaz: Xxxxx xxxxxxx podkladových xxxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxxxxx protihodnotě x&xxxx;xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxxx protihodnotě x&xxxx;xxxxxxxx xxxxxxxxxx se xxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxXxXxxxXxXxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx párování xxxxx x&xxxx;xxxxxxx, xxxxx xxxx xxxx xxxxxx xxxxxxxx používá x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 146 |
documentation |
Popis xxxxxxxxx xxxxxxxx aktiv x&xxxx;xxxxxxx, xxxxx plán xxxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxx, xxxxxx využití anuit x&xxxx;xxxxxx xxxxxxx, xxxx xxxx tzv. longevity xxxxx, x&xxxx;xxxxxx rizik. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxXxxxxxxxXxxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxx xxxxxxx, která xxxx xxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxx xxxxx xxxx funkční xxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;39 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx se xxxxxx xxxxxxx, která xxxx přepracována xxxxx xxxx xx xxxxxxxxx xxxxx xxxx xxxxxxx xxxx, xxxxxxx na xxxxxxxx k oceňování x&xxxx;xxxxxxxxxxxx xxxxxx, nebo xxxxxxxx x&xxxx;xxxxxxxxx v běžných xxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach |
text |
label |
Popis xxxxxx, xxxx jsou xxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxxx xxxxxxxx xxxxxx xxxxxxx xxx uplatnění xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxxxxx protihodnotě x&xxxx;xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxxxx xxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxxx k určení xxxxxxxxxx xxxxx, která xxxx xxxxxxxxx pro xxxx určení x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;X32 písm. a) |
documentation |
Popis xxxxxxx x&xxxx;xxxxxx finančních xxxxx, xxxxx xxxx xxxxxxxxx xxx nové určení x&xxxx;xxxx prvotního xxxxxxx xxxxxxxxx XXXX 17. Xxxxxxxx xxxxxxx xx xxxxxxxxx pouze v případě, xx&xxxx;xxxx finanční xxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx, xxxxx xxxx xxxxxxx xx xxxxxxxxx xxxxxxxxxxx do působnosti IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx báze xxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx segmenty |
Zveřejnění: XXXX 8 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx účetnictví xxx xxxxxxxxx mezi xxxxxxx xxxxxxxxxxxx segmenty xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx vykazované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx základu xxxxxx x&xxxx;xxxxxxxxxxx a technik odhadu xxxxxxxxx xx xxxxxxxxx, xxx xx xxxxxxx xxxxxx finančních xxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxx zvýšilo |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X písm. a) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx odhadu xxxxxxxxx xx stanovení, zda xx xxxxxxx riziko xxxxxxxxxx xxxxxxxx od xxxxxxxxx zaúčtování xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx základu xxxxxx x&xxxx;xxxxxxxxxxx a technik xxxxxx xxxxxxxxx ke xxxxxxxxx, xxx xx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx vstupů x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx odhadu xxxxxxxxx xx xxxxxxxxx, xxx xx finanční aktivum xxxxxxx znehodnoceným xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxx12xxxxxXxxXxxxxxxxXxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx odhadu xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx úvěrových ztrát xx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx základu xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx dvanáctiměsíčních xxxxxxxxxxx úvěrových xxxxx x&xxxx;xxxxxxxxxxx úvěrových xxxxx xx xxxx trvání. |
||||
ifrs-full |
DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate |
text |
label |
Popis xxxxxxx xxx přípravu xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx. X15 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx podniku. [Odkaz: Xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture |
text |
label |
Popis xxxxxxx pro xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx. X15 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits |
text |
label |
Popis xxxxxxx xxxxxxx aktiv xxxxxxxxxxxx xxx požitky |
Zveřejnění: XXX 26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxXxxxXxxXxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx základu, xx kterém xxxx xxxxxxxxxx nebo xxxxxxxxxx xxxxxxxx účtů časového xxxxxxxxx při cenové xxxxxxxx, x&xxxx;xxx xxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, xx xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, x&xxxx;xxx jsou xxxxxxx x&xxxx;xxxxxxxx oceněny, xxxxxx xxxx, jak xx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxx se xxxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxXxxxxXxxxxxxxxxxXxxxxxXxxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, na xxxxxx byla xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. c) |
documentation |
Popis xxxxxxx, na xxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx částka xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) (xx. xxxxxxx x&xxxx;xxxxxxx xxxx reálná hodnota xxxxxxx x&xxxx;xxxxxxx na xxxxxx). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan |
text |
label |
Popis xxxxxxx xxx xxxxxxxxx přebytku xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 19 odst. 148 xxxx. d) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxx nebo xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx xxxx budoucích xxxxxxxxx. [Xxxxx: Xxxxxxxx plány xxxxxxxxxxxx požitků [member]; Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxxxxxXxxxXXXX7XxxXXXX9 |
xxxx |
xxxxx |
Xxxxx základu xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxx xx xxxxx xx xxxxxxxxx IFRS 7 x&xxxx;XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 1 xxxx. X2 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx pro xxxxxxxx xxxxxxxxxxxx informací, xxxxx xxxxxx xx xxxxx xx xxxxxxxxx IFRS 7 x&xxxx;XXXX&xxxx;9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx biologických xxxxx |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx biologických xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx biologických xxxxx xxxxx xxxxxxxxxxx pořizovacími xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;56 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxx xxxxx oceňována pořizovacími xxxxxxx sníženými x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx, xxxxxxx xxxxxx xxxxxxx xx xxxxx xxxxx běžného období xxxxxxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; X&xxxx;xxxxxxxxxxxx nákladech [xxxxxx]; Xxxxxxxxxx aktiva; Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxx, xxxx-xx xxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 41 odst. 54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxx, xxxx-xx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx nespolehlivé x&xxxx;xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. d) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxx (xxx xxx x&xxxx;xxxxxxxxxx xxxxxxx, závod, xxxxxxxxxxxxxx xxxxxxx, zeměpisnou xxxxxx nebo povinně xxxxxxxxxx segment, xxx xx xxxxxxxxxx xx xxxxxxxxx&xxxx;XXXX&xxxx;8). [Odkaz: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxx oceňování xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx změny xxxxxxxx xxxxxxxxx (například xxxxx x&xxxx;xxxxxxx přístupu xx xxxxxxxx xxxxxxx nebo xxxxxxx xxxxx xxxxxxxx xxxxxxxxx) pro ocenění xxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx změny techniky xxxxxxxxx (například xxxxx x&xxxx;xxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxxxxxx další techniky xxxxxxxxx) xxx xxxxxxx xxxxxxxxx kapitálových nástrojů xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities |
text |
label |
Popis xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxxx, závazky |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxxxxx (například xxxxx x&xxxx;xxxxxxx xxxxxxxx na xxxxxxxx xxxxxxx nebo xxxxxxx další techniky xxxxxxxxx) xxx ocenění xxxxxxx reálnou xxxxxxxx. [Xxxxx: Xxxxxxxx přístup [xxxxxx]; Xxxxx přístup [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx změny xxxxxxxx xxxxxxxxx xxxxxxx ke xxxxxxxxx reálné hodnoty xxxxxxx o náklady xx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx. x) xxx xx), zveřejnění: XXX 36 odst. 134 xxxx. x) xxx xxX) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx oceňování xxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx snížené x&xxxx;xxxxxxx xx xxxxxxxx. [Xxxxx: Techniky xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxx xxxxxxxxxx jednotky |
Zveřejnění: IFRS 12 odst. 9B |
documentation |
Popis xxxxx xxxxxxx investiční xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxXxxxXxxxxxXxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx cílů, metod x&xxxx;xxxxxxx, které xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxx xx xxxx xxxxxxxxx, x&xxxx;xxxx, s jakým xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxx, xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxx xx svým xxxxxxxxx, x&xxxx;xxxx, x&xxxx;xxxxx xxxxxxxxx xxxxxx jednotka xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx technik xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx a důvody xxxxxx xxxx |
Xxxxxxxxxx: XXXX 7 odst. 35G xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx technik xxxxxx xxxx významných xxxxxxxxxxx provedených xxx xxxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxx, xxxxx xxxxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17, x&xxxx;xxxxxxx, xxx xxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx změn x&xxxx;xxxxxxxxxx xxxx xxxxxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx xxxxxxxxxx standardu XXXX 17, x&xxxx;xxxxxxx, xxx xxxx rizika xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx citlivosti pro xxxxxxxxxxxxxxxxxxx předpoklady |
Zveřejnění: XXX 19 odst. 145 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx změn xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxx xxxxxxx citlivosti xxx významné xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis změn xxxxx a předpokladů xxxxxxxxx xxx xxxxxxxx analýzy xxxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx a předpokladů xxxxxxxxx xxx přípravě xxxxxxx xxxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxx rizika, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx xxxxxxxxx k ocenění smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 a postupů k odhadování xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx smluv spadajících xx rozsahu působnosti xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx k odhadování vstupních xxxxxxx x&xxxx;xxxxxx metod. |
||||
ifrs-full |
DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis xxxx xxxxx použitých x&xxxx;xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx do rozsahu působnosti xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx, která xxxxxxxxx xx smluv xxxxxxxxxxx xx rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxx, xxxxx vyplývají ze xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx standardu XXXX 17 |
Zveřejnění: účinný xx 1. 1. 2023, IFRS 17 odst. 124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxx řízení xxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale |
text |
label |
Popis xxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 odst. 42 |
documentation |
Popis xxxxxxxxxxx a okolností xxxxxxxxx x&xxxx;xxxxxxxxxx změnit xxxx xxxxxxx xxxxxxxxxxxx aktiv xxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Dlouhodobá aktiva xxxx xxxxxxxxxx skupiny xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx změn xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx |
Xxxxxxxxxx: XXX&xxxx;29 odst. 6 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx změn xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxx xxxxxxxxx xxxxxx rizik účetní xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx finančním xxxxxxxxx, které xxxx xxxxxxxxx xxxxxxx referenčních xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24J písm. c) |
documentation |
Popis xxxx xxxxxxxxx xxxxxx xxxxx účetní xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxx xxxx předmětem xxxxxxx referenčních xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx, xxxxx xxxx jednotlivě xxxxxxxx xx xxxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx. XX29 písm. c) |
documentation |
Popis xxxxxx xxxxxxxxxx xxxxxxxxxx a dalších xxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx, xxxxx byla xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxx a dalších xxxxxxxxx posílení x&xxxx;xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xx částku, xxxxx xxxxxxx reprezentuje xxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx posílení x&xxxx;xxxxxx xxxxxxxxxx xxxxxx (xxxx. vyčíslení xxxxxxx, x&xxxx;xxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxx posílení xxxxxxx xxxxxxx xxxxxx) x&xxxx;xxxxxxx xx xxxxxx, xxxxx xxxxxxx reprezentuje xxxxxxxxx xxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Maximální míra xxxxxxxxx rizika] |
||||
ifrs-full |
DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014 |
text |
label |
Popis kolaterálu xxxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxx úvěrových xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx úvěru x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxx, která xxxxxxx xxxxxxxxxxxx její xxxxxxxxx xxxx úvěrového xxxxxx. To xxxxxxxx xxxxx povahy x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxx tohoto xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxxx xxxxxx jednotka xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx ke xxxxxxxxxx. [Xxxxx: Úvěrové riziko [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxXxXxxxxxxXxXxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXXXX9XxxXxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx jako zajištění xxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx na xxxxxx, která nejlépe xxxxxxxxxxxx xxxx maximální xxxx xxxxxxxxx rizika, xxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxxxx xxxxxxxxx xxxxxxxx se xxxxxxxxxxxx uvedené xx xxxxxxxxx&xxxx;XXXX&xxxx;9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;36 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx posílení x&xxxx;xxxxxx xxxxxxxxxx xxxxxx (xxxx. vyčíslení xxxxxxx, x&xxxx;xxxxx kolaterál x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxx riziko) x&xxxx;xxxxxxx xx xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx maximální xxxx úvěrového xxxxxx xxxxxxxxxx nástrojů, na xxxxx se xxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx&xxxx;XXXX&xxxx;9. [Odkaz: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx rizika] |
||||
ifrs-full |
DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral |
text |
label |
Popis xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx, xxxxx xxxx xxx xxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx k nesplnění xxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxx jednotkou |
Zveřejnění: IFRS 7 xxxx.&xxxx;15 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx podmínek xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx, xxxxx může xxx xxxxxx xxxx znovu xxxxxxxxx x&xxxx;x&xxxx;xxxxxxx, že xxxxxxx k nesplnění závazku xxxxxxxx xxxxxxxxxx, xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx aktiv x&xxxx;xxxxxxx vykázaných x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx míry xxxxxx xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;29 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx a závazků xxxxxx xxxxxxxx, xxxxx xx vztahují x&xxxx;xxxxx xxxxxxx ve xxxxxxxxxxxxxxx xxxxxxxxxx, s maximální mírou xxxxxxxxx xxxxxx xxxxxxxx xxxxxx ztráty z těchto xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [member]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxx xxxx xxxxxx xxxxxx z podílů v strukturovaných xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXXXXxXxXxxxxxxXxxXxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xx xxxxxxxxx IFRS, xxxx-xx xxxxxxxxxxx pro xxxxxxxxx xxxxxx závěrku |
Zveřejnění: XXX&xxxx;34 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx xxxxxx závěrky xxxxxx xxxxxxxx xx xxxxxxxxx XXXX. [Odkaz: IFRS [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx složení xxxxxxxxxxxx xxxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;111 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx podkladových xxxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx xx xxxxxx xxxxxxxx xxxxxxx, x&xxxx;xxxxx na počátku: x) xxxxxxx xxxxxxxx xxxxxxxxxxx, že pojistník xx xxxxxxx xx xxxxxx x&xxxx;xxxxx identifikované xxxxxxx xxxxxxxxxxxx položek; x) xxxxxx xxxxxxxx xxxxxxx, xx&xxxx;xxxxxxxxxxxx uhradí částku xx&xxxx;xxxx xxxxxxxxx xxxxx xxxxxx z podkladových xxxxxxx x&xxxx;xxxxxx xxxxxxx; x&xxxx;x) xxxxxx xxxxxxxx xxxxxxx, xx&xxxx;xxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx, xxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx, bude xxxxxxx x&xxxx;xxxxxxxxxx xx&xxxx;xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxxx xxxxxx xxxx částek xxxxxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx popisu, xxx xxxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx sdílené xxxxxxxxxxxxxxx, xxxxx identifikuje xxxxxx xxxxxxxxxxx (například x&xxxx;xxxxxxx, xx xxx xxxxxxxx xxxxxxxx, geografickou xxxxxx xxxx měnu). |
||||
ifrs-full |
DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue |
text |
label |
Popis xxxxxx, proč xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, proč xxxxxx xxxxxxxx dospěla k závěru, xx xxxxxxxxxx xxxx xxxx nejlepším xxxxxxx xxxxxx hodnoty, xxxxxx xxxxxx xxxxxx, které xxxxxxxxx xxxxxxx hodnotu. |
||||
ifrs-full |
DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost |
text |
label |
Popis xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx pravidla xxx xxxxxxxx čistých xxxxxxx xx definované xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;149 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx smluvního xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxx, xxxx skutečnost, xx xxxxxx xxxxxxx xxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxx, u účetní xxxxxxxx účastnící xx xxxxx definovaných požitků, xxxxx xxxxxxx rizika xxxx různými xxxxxxxx xxxxxxxxxx xxx společnou xxxxxxxxx. [Odkaz: Plány xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx mezi účetními xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfConversionOfDebtToEquity |
text |
label |
Popis xxxxxxx xxxxx na xxxxxxx xxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;44 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxx xx vlastní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx metody alokace xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;97 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx kritérií x&xxxx;xxxxxxxxxx 53 x&xxxx;69 xxxxxxxxx IFRS 17, xxxxx xxxx xxxxxxx, xxxxx xxxxxx jednotka xxxxxxx danou metodu xxxxxxx pojistného. Metodou xxxxxxx xxxxxxxxxx xx xxxxxx metoda popsaná x&xxxx;xxxxxxxxxx 53 až 59 standardu IFRS 17, xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx ze xxxxxxxxxxx xxxxxxxxxx krytí xxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxxXxxxXxxxXxXxxxxxxxXxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx používaných xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx vlastníkem xxxxxxx xxxxxxxxxxx x&xxxx;xx xxxxxxxxxxx xxxxxx xx xxxxxx xxxxxxx x&xxxx;xxxxx xxxxx činnosti |
Zveřejnění: XXX 40 odst. 75 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxx investičního xxxxxxxxxx xxxxxxx od xxxxxxxxxx užívané nemovitosti x&xxxx;xx xxxxxxxxxxx xxxxxx xx účelem xxxxxxx x&xxxx;xxxxx xxxxx činnosti x&xxxx;xxxxxxxxx, kdy xx xxxxxxxxxxx xxxxxxxxxxx jako xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx křížového xxxxxx na xxxxxxxxxx xxxxxxxxx o činnostech xxxxxxxxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx podléhajících xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx křížového xxxxxx xx xxxxxxxxxx informací x&xxxx;xxxxxxxx riziku, xxxxx xxxx xxxxxxx mimo xxxxxx závěrku |
Zveřejnění: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx riziku, xxxxx jsou uvedeny xxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx odkazu xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxxxx xxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;21X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx uvedeny xxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;52 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxx rizik xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. X6 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements |
text |
label |
Popis xxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxx mezi účetními xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxx xxxxxx jednotky xx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;150 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx jiné xxxxxx xxxxxxxx ve xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxx společnou kontrolou [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění informací xxxx mezitímní xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx na xxxxxxxxxx xxxxxxxxx mimo xxxxxxxxx účetní závěrku. |
||||
ifrs-full |
DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed |
text |
label |
Popis xxxx, x&xxxx;xxx jsou xxxxxxx xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, x&xxxx;xxx jsou uvedeny xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxxXxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx současného a dřívějšího xxxxxxx xxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx současného x&xxxx;xxxxxxxxxx xxxxxxx seskupení xxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxxxxxxx aktiv xxx xxxxxxxx penězotvorné xxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx (je-li xxxxxx). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxx záměrů xxxxxxxxxx xxxxxxx dceřinému xxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 19D xxxx. b) |
documentation |
Popis xxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxx podporu xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable |
text |
label |
Popis xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxx xxxxxxxx xxxxxxx, xxxxx, umořovacích xxxxx nebo splátkových xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx podrobností x&xxxx;xxxxxxxxxx při xxxxxxxx xxxxxxx, úroků, xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx úvěrů v průběhu xxxxxxxxxxxx období, která xxxxxxxxxxx xxxxxxxx požadovat xxxxxxxxx splácení xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxXxxxXxXxxxxxxxxxXxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx o selháních xxx xxxxxxxx jistiny, xxxxx, xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx režimů xxxxx xxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;18 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxx splácení xxxxxxx, xxxxx, xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxx během účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx při financování xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 12 xxxx. B26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxXxxxxxxXxXxxxXxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx sazba aplikovaná x&xxxx;xxxxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;x), xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 písm. e) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx aplikovaná x&xxxx;xxxxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx (skupiny xxxxxxxx). [Xxxxx: Xxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxXxxxXxXxxxxxxXxxxxxxxXxXxxxxXxXxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx budoucích xxxxxxxxx xxxx, o kterých se xxxxxxx, xx xxxxx xxxxxxx x&xxxx;xxxxxx nebo xxxxxxxxxxxx jednotky. |
||||
ifrs-full |
DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx odhadu xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx sazba xxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx, o kterých xx xxxxxxx, xx xxxxx xxxxxxx z aktiva xxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxXxxxXxXxxxxxxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx míra xxxxxxxxx xx dni xxxxxxxxxxxxx u aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx aktiv xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx xx kategorie xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxx reálné xxxxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 12C xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx xx dni xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx oceňovaných x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx do xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx nebo xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements |
text |
label |
Popis xxxxxx xxxxx xxxxxxxxxx xxxxxx xxx správu xxxxxxxxxx xxxxx xx xxxxxx závěrku |
Zveřejnění: XXXX 7 xxxx.&xxxx;12X písm. x) |
xxxxxxxxxxxxx |
Xxxxx dopadu xxxxx xxxxxxxxxx xxxxxx účetní xxxxxxxx xxx xxxxxx xxxxxxxxxx aktiv xx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
DescriptionOfEffectOfRegulatoryFrameworkOnPlan |
text |
label |
Popis xxxxxx xxxxxxxxxxx rámce xx xxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;139 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx regulačního xxxxx na xxxx xxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxxxx výše xxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxx nediskontovaných xxxxxxxxxx xxxxx z dohod x&xxxx;xxxxxxxxx xxxxxxxxxxxx a aktiv x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxx úhrad x&xxxx;xxxxx x&xxxx;xxxxxxxxx protihodnotě x&xxxx;xxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxXxxxxxxxxxxxxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx, které xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx výhod xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xx datu akvizice |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx nebo xxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx, které byly xxxxxxx xxx podnikové xxxxxxxxx, ale xxxx xxxxxxxx xx po xxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx omezení nároků, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx existence xxxxxxx xxxxxx x&xxxx;xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx existence úvěrového xxxxxxxx xx třetí xxxxxx x&xxxx;xxxxxxx oceněných xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx úvěrovým posílením xx xxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx očekávaného xxxxxx xxxxx aplikace xxxxxx standardů xxxx xxxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;30 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxx odhadnutelných xxxxxxxxx vztahujících xx x&xxxx;xxxxxxxxx xxxxxxx dopadu, xxxxx xxxx mít xxxxxxxx xxxxxx xxxxxxxxx XXXX, xxxxx byl xxxxx, ale dosud xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxx standardů nebo xxxxxxxxxxxx [abstract] |
||
ifrs-full |
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxxx nových xxxxxxxxx xxxx xxxxxxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx nebo více xxxxx tabulky. |
||||
ifrs-full |
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable |
table |
label |
Zveřejnění očekávaného xxxxxx xxxxx aplikace xxxxxx standardů nebo xxxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 8 odst. 30 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxx xxxxxx první xxxxxxxx nových xxxxxxxxx xxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx rozvrhu xxxxxx, xxxxxxxxx závazky v podnikové xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx rozvrhu xxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxx xxxxxxxxx [Xxxxx: Podmíněné xxxxxxx [xxxxxx]; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx rozvrhu xxxxxx, xxxx rezervy |
Zveřejnění: IAS 37 xxxx.&xxxx;85 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx rezervami. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxXxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx, poskytnuté xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 písm. a) xxx i) |
documentation |
Očekávaná xxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxxxxxx reálné xxxxxxx xxxxxxxxxxxx akciových xxxx. Xxxxxxxxx xxxxxxxxxx xx xxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxx xxxxxxx v průběhu xxxxxx. X&xxxx;xxxxxxxxxxx xxxxxxxx xxxx se volatilita xxxx jako roční xxxxxxxxxx xxxxxxxx spojité xxxx xxxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxx období. |
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ifrs-full |
DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits |
text |
label |
Popis xxxxx xxxxxxxxx odčitatelných xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx ztrát x&xxxx;xxxxxxxxxxx xxxxxxxx odpočtů |
Zveřejnění: XXX 12 xxxx.&xxxx;81 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx platnosti (xxxxx xxxxxxxx) xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, nevyužitých xxxxxxxx xxxxx a nevyužitých xxxxxxxx odpočtů, xxx xxxxx xx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxx o finanční xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]; Xxxxxxxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxXxxxxxxXxxXxxxxXxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx skutečnosti, xx xxxxx xxxxxxxxx xxxx xxxxxxxxxx úhrad x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx z odškodnění, a důvodů, xxxx xx xxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx odhadnout xxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx, a důvodů, xxxx xx xxxxx xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx expozic xxxx xxxxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17, x&xxxx;xxxxxxx, xxx xxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxx rizikům, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx IFRS 17, x&xxxx;xxxxxxx, jak tato xxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxx xxxxx vyplývajících z finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxxxxxXxxXxXxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, x&xxxx;xxxx xxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxx sdruženého xxxx xxxxxxxx xxxxx odpovědná xx závazky jiných xxxxxxxx jednotek |
Zveřejnění: XXX 19 odst. 148 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, x&xxxx;xxxx xxxx xxx účetní xxxxxxxx odpovědná za xxxxxxx xxxxxx účetních xxxxxxxx v rámci xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Sdružené xxxxx xxxxxxxxxxxx požitků [member]; Xxxxxx plány definovaných xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xx xxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx xx ocenění xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;75 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xx xxxx je xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx (xxx xx xxxxxxx xxxx zveřejněna x&xxxx;xxxxxx xxxxxxx) založena xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx způsobilost a nedávné xxxxxxxxxx s oceňováním xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxxx xxxxx a v obdobné xxxxxxxx, xxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxXxXxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxXxxxxxxxXXXXXxxxXxxxxxxxxXxXxxxxxXxxxXxxxxxxxxXxXXXX1X8Xx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxx využije xxxxxxx xxxxxxxx v odst. D8A písm. b) xxxxxxxxx XXXX&xxxx;1, popis xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, podle xxxxx xxxx přiřazeny xxxxxx xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx (GAAP) |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;31X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx uplatní xxx xxxxx a plynárenská xxxxxx xxxxxxx uvedenou x&xxxx;xxxx.&xxxx;X8X xxxx.&xxxx;x) xxxxxxxxx XXXX&xxxx;1, xxxxx této xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, podle xxxxx byly xxxxxxxxx xxxxxx hodnoty xxxxxxxxx xxxxx předchozích xxxxxxxxx xxxxxxxxxxx xxxxxxxx zásad (XXXX). |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxXxXxxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxXxXXXX1X8X |
xxxx |
xxxxx |
Xxxxx xxxxxx jednotka xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx&xxxx;X8X xxxxxxxxx XXXX&xxxx;1, xxxxx této xxxxxxxxxxx x&xxxx;xxxxxxx pro xxxxxxxxx xxxxxxxx xxxxxx podle xxxxxxxxxxx všeobecně přijímaných xxxxxxxx xxxxx (XXXX) |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;31X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotka u činností, xx něž se xxxxxxxx xxxxxxxx sazeb, xxxxxxx výjimku xxxxxxxx x&xxxx;xxxxxxxx&xxxx;X8X xxxxxxxxx XXXX&xxxx;1, xxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx pro xxxxxxxxx xxxxxxxx hodnot xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx (XXXX). |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx nelze xxxxxxxx xxxxxxxxx míru xxxxxx xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxx xxxx skutečnosti |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;29 písm. c) |
documentation |
Popis xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxx schopna xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxx xx svých xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxx xxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx míra xxxxxx xxxxxx z podílů x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx; Nekonsolidované xxxxxxxxxxxxx xxxxxxxx [member]] |
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ifrs-full |
DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod |
text |
label |
Popis xxxx, že x&xxxx;xxxx xxxx xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx standardu XXXX 17 xx&xxxx;xxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx&xxxx;xxxx xxxxxxxx xxxxx období |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;123 |
xxxxxxxxxxxxx |
Xxxxx xxxx, že x&xxxx;xxxx xxxx xxxxxxxx účetní xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx ze smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 na konci xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxx xxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, že xxxxxxx xxxxxxxxxx nejsou xxxxxxxxxxxxxxx, a důvodu xxxx xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 42 |
documentation |
Popis xxxxxxxxxxx, xx analýzy xxxxxxxxxx xxxxxxxxxxxxxx rizika xxxxxxxx xx finančních xxxxxxxxxx (xxxx. proto, xx míra xxxxxx xx xxxxx xxxxxxxx xxxxxx xxxxxxxxxxx míru xxxxxx x&xxxx;xxxx xxxxxxx), x&xxxx;xxxxxx této skutečnosti. [Xxxxx: Xxxxxxxx nástroje, xxxxx [member]] |
||||
ifrs-full |
DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes |
text |
label |
Popis skutečnosti, xx xxxxx zajišťovacích xxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx&xxxx;23X xxxxxxxxx XXXX&xxxx;7, xxxx xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx, x&xxxx;xxxxxx této skutečnosti |
Zveřejnění: XXXX 7 odst. 24D |
documentation |
Popis xxxxxxxxxxx, že xxxxx xxxxxxxxxxxxx vztahů, xx xxxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx&xxxx;23X xxxxxxxxx XXXX&xxxx;7, není xxxxxxxxxxxxxxx pro xxxxxxxx xxxxxx, x&xxxx;xxxxxx xxxx xxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx faktorů xxxxxxxxx xxxxxxxx goodwill |
Zveřejnění: XXXX 3 odst. X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx popis xxxxxxx xxxxxxxxx vykázaný xxxxxxxx, jako xxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx nabývaného xxxxxxx x&xxxx;xxxxxxxxxx, nehmotná xxxxxx, xxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxxxx. [Odkaz: Xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx skutečnosti, xx odhad xxxxxx xxxxx v účetním xxxxxx xx xxxxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxx xx xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxxxx odhadech xxxx xxxxxxxxxx vzhledem x&xxxx;xxxxxxxxxxxxxxxxx xxxxxx xxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx za xxxxxx zohlednění xxxxxxxxx xxxxxxx alternativních xxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxx xxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 odst. 93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx skutečnosti, xx xxxxx jedné xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx reálnou hodnotou xx účelem zohlednění xxxxxxxxx xxxxxxx alternativních xxxxxxxxxxx by významně xxxxxxx xxxxxxx hodnotu. |
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ifrs-full |
DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments |
text |
label |
Popis xxxxxxxxxxx, xx změna xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx alternativních xxxxxxxxxxx by významně xxxxxxx reálnou hodnotu, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou xx xxxxxx xxxxxxxxxx xxxxxxxxx možných xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Vlastní kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxxx xxxxx nebo xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxxxx možných xxxxxxxxxxxxxx předpokladů xx xxxxxxxx xxxxxxx xxxxxxx xxxxxxx, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx xxxxx nebo několika xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx ocenění závazků xxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxx přiměřeně xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx změnila xxxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxXxxxXxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx účetní xxxxxxxx xxxx xxxxxx ani xxxxxxxxxxx xxxxxxx v souvislosti xx zápornými xxxxxxx xxxxxx, xxxxxxx xx xxxxxxx konsolidace x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 11 xxxx. X4 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxx xxxxxx ani xxxxxxxxxxx závazek x&xxxx;xxxxxxxxxxx xx zápornými čistými xxxxxx, pokud xxxx xxxxxxxxx souhrnu xxxxx xxxxx xxxxxxx konsolidovaných xxxxx a závazků provedeného xxx xxxxxxxx od xxxxxxx konsolidace x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxXxxXxxxXxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxXxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xx stávajícího xxxxxxx |
Xxxxxxxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xx xxxxxxx nefinančního xxxxxx, xxxxx xx xxxxxxxxxxxxxx hodnotu xxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxxxx (například xxxxxxx), x&xxxx;xxxxxx rámci by xxxx xxxxxxx xxxxxxx, xxxx od xxxx xxxxxxxxxxx využití. |
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ifrs-full |
DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable |
text |
label |
Popis xxxxxxxxxxx, xx dopad první xxxxxxxx nového xxxxxxxxx XXXX není znám xxx xx nelze xxxxxxxxx odhadnout |
Příklad: XXX 8 xxxx.&xxxx;31 písm. x) bod ii) |
documentation |
Popis xxxxxxxxxxx, xx xxxxx xxxxx aplikace nového xxxxxxxxx XXXX xxxx xxxx xxx xx xxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: IFRS [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxxxxxXxxxXxXxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, že xxxxxxxx xxxx xxxxxx xxxx xx xxxxxx definovaných xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;148 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxxxx xxxx xxxxxx plán xx xxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Sdružené xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxx definovaných xxxxxxx [member]] |
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ifrs-full |
DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly |
text |
label |
Popis xxxxxxxxxxx, xx se nový xxxx xxxxxxx xxxxxxxx XXXX xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2025, IAS 1 xxxx.&xxxx;139X, zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2024 XXX&xxxx;16 xxxx.&xxxx;81X, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2024 XXX&xxxx;37 xxxx.&xxxx;105, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 39 xxxx.&xxxx;108X, xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2024 IAS 41 xxxx.&xxxx;65, xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2024, IFRS 1 xxxx.&xxxx;39XX, xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 16 xxxx.&xxxx;X1X, xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2025, XXXX 17 odst. C1, xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 odst. 50, xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.1.10, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2024, XXXX 9 odst. 7.1.9 |
documentation |
Popis xxxxxxxxxxx, že se xxxx nebo změněný xxxxxxxx XXXX uplatňuje xxxxx než v den xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxx xxxxxx deriváty xxxx (xxxxx xxx xxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxx) určená xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx, x&xxxx;xxxxx xx xxxxxxx, xx reálná xxxxxxx nebo peněžní xxxx x&xxxx;xxxx plynoucí xxxxxxxxxxxx změny reálné xxxxxxx určené xxxxxxxxx xxxxxxx nebo xxxxxxxxx xxxx z ní plynoucích. [Xxxxx: Xxxxxxxx [member]; Xxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxxxxx finanční xxxxxxx; Xxxxxxxx nástroje, třída [xxxxxx]; Finanční aktiva] |
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ifrs-full |
DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably |
text |
label |
Popis xxxxxxxxxx nástrojů, xxxxxx xxxxxx hodnota x&xxxx;xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxx určit reálnou xxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx nástrojů, xxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx, xxxx není možné xxxxxxxxxx xxxxx reálnou xxxxxxx, x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx se xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx finančních xxxxx xxxxxxxxxxxxx xx zemědělskou xxxxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;49 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx finančních xxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxXxXxxxxxXxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx, xxx xxx bylo x&xxxx;xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx, ale xxxxxxx xxxxxxxxx se xx nepředpokládá |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;23X, zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx očekávaných xxxxxxxxx, xxx xxx bylo x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxxxxxxx xx xx xxxxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx frekvence x&xxxx;xxxxx xxx xxxxxxxxx xxxxxxx xxx modely xxxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. XX65 xxxx. b) |
documentation |
Popis frekvence x&xxxx;xxxxx pro xxxxxxxxx, xxxxxx testování a další xxxxxxxxx postupy xxx xxxxxx oceňování xxxxx xxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxx pro xxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní jednotky |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. IE65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx a metod xxx xxxxxxxxx, zpětné xxxxxxxxx a další xxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx nástroje xxxxxx jednotky [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxx xxx xxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx, závazky |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxx xxx xxxxxxxxx, xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxx pro xxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx odepsaných xxxxxxxxxx aktiv |
Příklad: XXX 38 odst. 128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxxx, která xx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxx |
Xxxxxxxxxx: IAS 21 xxxx.&xxxx;53, xxxxxxxxxx: XXX 21 odst. 57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx prostředí, xx xxxxxx xxxxxx xxxxxxxx xxxxxx svoji xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxXxxxxxXxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx ujednání x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx financování, xxxxx xxxxxxx xxxxxxx příspěvky |
Zveřejnění: XXX 19 xxxx.&xxxx;147 xxxx. a), xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx ujednání o financování x&xxxx;xxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxx budoucí příspěvky xx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Plány xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 26 xxxx.&xxxx;35 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx pravidel xxx xxxxxx xxxxx xx xxxxxxxx (xxxxx), xxxxxxxxxx xx účetní jednotky xxxxxxxxxxxxxx, xx účelem xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx požitků. |
||||
ifrs-full |
DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets |
text |
label |
Popis xxxxxxx x&xxxx;xxxxx účetní xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx oceňování, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxx xxxxxx jednotky, xxxxx rozhoduje o pravidlech x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx oceňování xxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments |
text |
label |
Popis xxxxxxx x&xxxx;xxxxx účetní jednotky, xxxxx rozhoduje x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky xxx oceňování, xxxxxxx xxxxxxxxxx nástroje účetní xxxxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx pro oceňování xxxxxxxxx kapitálových nástrojů xxxxxx jednotky reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx v rámci xxxxxx xxxxxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky pro xxxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 písm. a) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx v rámci xxxxxx jednotky, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky pro xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxx xxxxx xxxxx použitá pro xxxxxxxxxxx projekcí peněžních xxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;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 xxxxxxxxx xxxx xx xxxx po xxxxxx, xxxxxxx xx xxxxxx xxxxxxxxxxxxxx rozpočty/předpovědi xx penězotvornou jednotku (xxxxxxx xxxxxxxx). [Odkaz: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxXxxxxXxxxXxxxxxxxxXxxXxxXxxxXxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx užívány k zajištění xxxxxxxx angažovanosti, x&xxxx;xxxx, xxx xxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 22B písm. a) |
documentation |
Popis xxxxxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxx x&xxxx;xxxxxxxxx rizikové xxxxxxxxxxxxx, a toho, xxx xxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx nástroje [member]] |
||||
ifrs-full |
DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates |
text |
label |
Popis xxxxxxxxxxxx informací x&xxxx;xxxx xxxxxxx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;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 historických xxxxxxxxx x&xxxx;xxxx xxxxxxx xxxxxx xxxxxxxxx jiné xxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxxx nabyvatel xxxxxx kontrolu xxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, xxxxxx xxxxxxxxx získal xxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx podniku xxx, aby z jeho xxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxx xxxxxxxx xxxx xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx byl xxxxxxxx xxxx xxxxx xxxxx xxxx několika xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx možné alternativní xxxxxxxxxxx na xxxxxxx xxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx byl xxxxxxxx xxxx xxxxx xxxxx xxxx několika xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady na xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, jak xxx xxxxxxxx xxxx xxxxx xxxxx nebo několika xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities |
text |
label |
Popis xxxx, xxx xxx xxxxxxxx xxxx xxxxx xxxxx nebo xxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx na xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx byl xxxxxxxx xxxx xxxxx xxxxx xxxx několika nepozorovatelných xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx na xxxxxxx xxxxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx užitek |
Zveřejnění: XXX 19 xxxx.&xxxx;141 xxxx. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xxxxxx xxxxxxxx určuje xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx ve xxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx, xx. xxx xx xxxx xxxxxxx měly xxxxx xxxxxxxxx, xxxxxxx xxxxxxxxx příspěvků xxxx xxx xx xxxx xxxxxxxxx obou možností. [Xxxxx: Xxxxx definovaných xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets |
text |
label |
Popis xxxx, xxx účetní jednotka xxxxxx, xx xxxxxxxxx xxxxx xxxxxx použité xxx ocenění xxxxxxx xxxxxxxx byly xxxxxxxxxxx x&xxxx;xxxxxxx se xxxxxxxxxx XXXX&xxxx;13, xxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. g), příklad: XXXX 13 odst. XX65 písm. d) |
documentation |
Popis xxxx, xxx účetní xxxxxxxx xxxxxx, xx informace xxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxx oceňovací xxxxxx, použité xxx xxxxxxx xxxxx reálnou xxxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx se standardem XXXX&xxxx;13. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxXXXX13XxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxxx třetí xxxxxx použité xxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x), příklad: XXXX 13 xxxx. XX65 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx účetní xxxxxxxx xxxxxx, xx informace xxxxx strany, například xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou xxxx xxxxxxxxxxx x&xxxx;xxxxxxx se xxxxxxxxxx IFRS 13. [Odkaz: Xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxXXXX13Xxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, jak účetní xxxxxxxx xxxxxx, že xxxxxxxxx xxxxx xxxxxx xxxxxxx xxx ocenění xxxxxxx hodnotou xxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 odst. 93 písm. g), xxxxxxx: IFRS 13 xxxx. XX65 písm. d) |
documentation |
Popis xxxx, xxx xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxxx třetí xxxxxx, xxxxxxxxx xxxxxx obchodníků x&xxxx;xxxxxxx xxxxxx nebo xxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx v souladu xx xxxxxxxxxx XXXX&xxxx;13. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, xxx xxxxxx jednotka xxxxxx, xxxxx xxxxxxxxxxxxx xxxxxxxx sponzorovala |
Zveřejnění: IFRS 12 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, jak xxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxx jednotky sponzorovala. |
||||
ifrs-full |
DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis xxxx, xxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxXxxxxxXxxxXxxXxxxxxxXxxxxxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxx xxxxxx xxxxxxxx stanoví xxxxxxxxxx xxxxx xxxx xxxxxxxxxx položkou x&xxxx;xxxxxxxxxxxx xxxxxxxxx xx účelem xxxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;22X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx účetní xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx nástrojem xx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xx xxxx, do xxxxx xxxxx v reálné xxxxxxx zajišťovacího xxxxxxxx xxxx xxxxx xxxx xxxxxxxxx toků xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxx xxxxxxxxx tocích xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxx nástroje [member]; Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxxXxxxxXxxxxXxxXxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx stanoví xxxxxxxxxxx xxxxx x&xxxx;xxxx jsou xxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;22X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxx jsou xxxxxx xxxxxxxxxxxx zajištění. Xxxxxxxxxxx xxxxx je xxxxx xxxx množstvím xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx zajištěné xxxxxxx z hlediska xxxxxx xxxxxxxxx xxx. [Odkaz: Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx referenční xxxxx xxx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24H xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx pro xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx toho, jak xxxxxx xxxxxxxx xxxx xxxxxx likvidity, které xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, jak xxxxxx jednotka řídí xxxxxx likvidity, které xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. [Xxxxx: Xxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxXxxXxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx toho, jak xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx účetnictví x&xxxx;xxxxxxxxx xxxxxxxxxxxxx vztahů, xxxxx xxxxx upravuje. |
||||
ifrs-full |
DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses |
text |
label |
Popis xxxx, xxx byly xxxxxxxxx x&xxxx;xxxxxxxxxx xx budoucna xxxxxxxxx do xxxxxx xxxxxxxxxxx úvěrových xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xxxx informace x&xxxx;xxxxxxxxxx xx budoucna xxxxxxxxx do určení xxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, jak xx xxxxxxx xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxxx riziky x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xx xxxxxxx xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx ovlivněno riziky x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxxxxxx dospěl k závěru, xx&xxxx;xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxx x&xxxx;XXXX 9 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx pojistitel xxxxxx x&xxxx;xxxxxx, xx&xxxx;xxxxxxx podmínky xxx xxxxxxxx xxxxxxx x&xxxx;XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxxxxxxxxXxxxXxXxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx pojistitel xxxxx, xx xxxxxxxxxxx&xxxx;xxxxxxxxx činnost xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxxxxxx xxxxx, xx xxxxxxxxxxx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxx xxxxxxx x&xxxx;xxxxx nevykázané xxxx xxxxxx vykázány x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx byly xxxxxxx x&xxxx;xxxxx nevykázané jako xxxxxx vykázány x&xxxx;xxxxxxx xxxxxxxxx vykázaných xxxxxxxx xx nabytí aktiv x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfHowManagementDeterminesConcentrations |
text |
label |
Popis xxxx, xxx xxxxxx xxxxxx xxxxxxxx určuje xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;X8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx rizik xxxxxxxxxxx z finančních nástrojů [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxx xxxx informace xxxxx xxxxxx zohledněny xxx oceňování reálnou xxxxxxxx, xxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;92, xxxxxxx: XXXX 13 xxxx. IE64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx byly xxxxxxxxx xxxxx strany, například xxxxxx obchodníků x&xxxx;xxxxxxx xxxxxx, xxxxxxxxx xxxxxx, xxxxx xxxxxxx aktiv x&xxxx;xxxxx o relevantním xxxx, xxxxxxxxxx xxx oceňování xxxxx reálnou hodnotou. |
||||
ifrs-full |
DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments |
text |
label |
Popis xxxx, xxx xxxx xxxxxxxxx xxxxx strany xxxxxxxxxx při xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;92, xxxxxxx: IFRS 13 xxxx. IE64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxx xxxxxxxxx xxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx papíry, xxxxxxxxx xxxxxx, čisté xxxxxxx aktiv x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx xxxx, zohledněny xxx xxxxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxx informace xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxx hodnotou, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: XXXX 13 xxxx. IE64 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxx xxxxxxxxx xxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxx, xxxxxxxxx xxxxxx, xxxxx xxxxxxx aktiv a údaje x&xxxx;xxxxxxxxxxx trhu, xxxxxxxxxx xxx oceňování závazků xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx identifikace xxxxxx xxxxxxx, x&xxxx;xxx xx xxxxxxxx xxxxxxxxxxxx xxxxxx závěrka |
Zveřejnění: XXX&xxxx;27 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxxx, k níž xx xxxxxxxx xxxxxxxxxxxx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx identity regulátora/regulátorů xxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;30 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx regulátora/regulátorů sazeb. Xxxxxxxxxxx sazeb xx xxxxxxxxx orgán, xxxxx xx xxxxxxxx xxxxxxxx xxxxxxx stanovit xxxxx xxxx rozpětí xxxxx, xxxxx xxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxx xxxx být třetí xxxxxx xxxx xxxxxxxxx xxxxxx účetní xxxxxxxx, xxxxxx xxxxxxxxx xxxxxxxx xxxxxx účetní xxxxxxxx, xxxxxxxx xx xxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx jednak v zájmu xxxxxxxxx x&xxxx;xxxxxx s cílem xxxxxxxx xxxxxxxx finanční xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxx xxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx xxxxx regulace xxxxx xx xxxxxxxx a odloženou xxx. Xxxxxxxx xxxxx xx xxxxx xxx xxxxxxxxx xxx, xxxxx xxx xxxxxxx xxxxxxxxxx xx xxxxx nebo xxxxxx, x&xxxx;xxxxx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxx xx xxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx informací x&xxxx;xxxxxxxx nebo xxxxxxx xxxxxxxxxx nebo xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxx o přebytku xxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxx xxxxxxxx plánu, xxxxx xxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Sdružené xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx nebyly xxxxxxxxxx xxxxx, že xxxxxxx xxxxxxx xxxxxxxx není xxxxx spolehlivě xxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxxxxx o reálné xxxxxxx xxxxxx xxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxx určit. |
||||
ifrs-full |
DescriptionOfInitialApplicationOfStandardsOrInterpretations |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxxx interpretací [xxxx block] |
Zveřejnění: XXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx aplikace xxxxxxxxx XXXX. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xx xxxxxx xxx xxxxxxxxx xxxx, poskytnuté xxxxxxx opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xx xxxxxx pro xxxxxxxxx xxxx u poskytnutých xxxxxxxxx opcí. [Odkaz: Xxxxx pro xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. d) |
documentation |
Popis xxxxxxxxx veličin xxxxxxxxx xxx ocenění xxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx (vstupy) jsou xxxxxxxxxxx, xxxxx by xxxxxxx účastníci xxxx xxx oceňování xxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxx reálné xxxxxxx (např. xxxxxxxxxx xxxxxxx) x&xxxx;xxxxxx xxxxxxxxx xx xxxxxxxxx veličinami xxxxxxxxx oceňovací xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx ocenění xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx (vstupy) jsou xxxxxxxxxxx, které xx xxxxxxx xxxxxxxxx xxxx xxx oceňování vlastního xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, včetně předpokladů xxxxxxxxxx xx xxxxxx, xxxxxxxxx rizika spojeného x&xxxx;xxxxxxxxx xxxxxxxxx oceňování xxxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx (xxxx. xxxxxxxxxx xxxxxxx) a rizika xxxxxxxxx xx vstupními xxxxxxxxxx xxxxxxxxx oceňovací xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx vstupních xxxxxxx xxxxxxxxx xxx ocenění xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;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 závazku, xxxxxx xxxxxxxxxxx xxxxxxxxxx se xxxxxx, xxxxxxxxx rizika xxxxxxxxx s konkrétní xxxxxxxxx xxxxxxxxx použitou ke xxxxxxxxx xxxxxx hodnoty (xxxx. xxxxxxxxxx xxxxxxx) x&xxxx;xxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx podporu xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;17, xxxxxxxxxx: IFRS 12 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx xxxxxx jednotky xxxxxxxxxx xxxxxxxx xxxx jinou xxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx pomoci xxxxxxxxxxxxx jednotce xxxxxxxx xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx procesu xxx xxxxxxx xxxxxxx xxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;XX25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx úvěrové xxxxxxx. [Xxxxx: Xxxxxxx úvěrové xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx a posuzování xxxxxxx xxxxxxx xxxxxxxx, aktiva |
Příklad: XXXX&xxxx;13 odst. 93 písm. g), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx interního xxxxxxxxxxx (xxxxxxxxx xxx x&xxxx;xxxxxxxx xxx xxxxxx pro xxxxxxxxx, xxx xxxxxx xxxxx nebo pro xxxxx projednávají a posuzují xxxxxxx reálnou hodnotou) xxx skupinu v rámci xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky xxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx pro xxxxxxxxxxxx x&xxxx;xxxxxxxxxx ocenění xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní jednotky |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: IFRS 13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx výkaznictví (xxxxxxxxx zda x&xxxx;xxxxxxxx xxx xxxxxx xxx xxxxxxxxx, xxx řízení xxxxx xxxx xxx xxxxx projednávají a posuzují xxxxxxx xxxxxxx hodnotou) xxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx kapitálové nástroje xxxxxx jednotky [member]] |
||||
ifrs-full |
DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities |
text |
label |
Popis xxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), příklad: XXXX&xxxx;13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx interního xxxxxxxxxxx (xxxxxxxxx xxx x&xxxx;xxxxxxxx xxx xxxxxx xxx xxxxxxxxx, pro xxxxxx rizik xxxx xxx xxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx ocenění xxxxxxx xxxxxxxx) xxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx účetní jednotky xxx xxxxxxxxx závazků xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets |
text |
label |
Popis xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxx xx xxxxxxx účinek xxxx xxxxxxxxxxxxxxxxx xxxxxx na xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx vstupními xxxxxxxxxx x&xxxx;xxxxxxx, jakým xxxxx xxxxxxx či xxxxxxx xxxxxx změn xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxx reálnou xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx reálnou xxxxxxxx [text block]] |
||||
ifrs-full |
DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments |
text |
label |
Popis xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxx xx ocenění xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx vztahů xxxx xxxxxxxxxxxxxxxxx vstupními xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxx xx xxxxxxx xxxxxx změn xxxxxxxxxxxxxxxxx xxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou xxxxxxxx. [Xxxxx: Zveřejnění xxxxxxxxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx kapitálu xxxxxxx xxxxxxxx [xxxx xxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxXxXxxXxxxXxxxxXxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx mezi xxxxxxxxxxxxxxxxx xxxxxxxxx veličinami x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxx xx zmírnit xxxxxx změn xxxxxxxxxxxxxxxxx xxxxxx xx ocenění xxxxxxx hodnotou, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx vztahů mezi xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, jakým mohou xxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Zveřejnění významných xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxx při xxxxxxx xxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 40 odst. 78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx je oceněn x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxx jednotka xxxxxx reálnou xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: 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 odst. 79 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx investičního xxxxxxxxxx xxxxxxx účtovaného xxxxxx xxxxxx xxxxxxxxx pořizovacími xxxxxxx, x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxxxxx spolehlivě xxxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx reálnou xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X písm. a) |
documentation |
Popis xxxxxxxx xx kapitálových xxxxxxxx, které xxxx xxxxxxxx xx oceňované xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers |
text |
label |
Popis úsudků x&xxxx;xxxx xxxxxx, které xxxxxxxxx ovlivňují xxxxxx xxxxxx a času xxxxxx xx xxxxx se xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;123 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx a změn xxxxxx, xxxxx podstatně xxxxxxxxx xxxxxx částky a času xxxxxx xx xxxxx xx zákazníky. [Xxxxx: Xxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx pro agregaci x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;22 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxxxx segmentů. [Xxxxx: Xxxxxxxx segmenty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxXxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx provedených při xxxxxxxx xxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx se xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;127 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx úsudků xxxxxxxxxxx při xxxxxxxx xxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx. [Xxxxx: Aktiva xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxXxxXxxxxXxxxxxXxxxXxxxXxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx použití xxxx tempa xxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. d) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx ospravedlnění xxxx, xxxx xxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxx použita xxxx tempa xxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx míru xxxxx xxxxx xxxxxxxx, xxxxxxx, xxxx xxxx (xxxx), xx kterých účetní xxxxxxxx xxxxxx, nebo xxxx, xxx xxxxx xx xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxx. [Xxxxx: Xxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxXxxxxXxxxXxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx peněžních xxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;x), xxxxxxxxxx: XXX 36 odst. 135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxx, na xxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx xxx xxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx/xxxxxxxxxx, xx xxxxxxxxxxxxx jednotku (skupinu xxxxxxxx). Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx, xx xxxxx xx xxxxxx xxxxxxxxxx částka xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxxxxxxxxx. [Odkaz: Penězotvorné xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal |
text |
label |
Popis xxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx na vyřazení |
Zveřejnění: XXX&xxxx;36 odst. 130 písm. f) xxx&xxxx;xxx), zveřejnění: XXX 36 odst. 134 písm. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx předpokladů, na xxxxxxx vedení založilo xxxxxxxxx xxxxxx xxxxxxx xxxxxxx o náklady na xxxxxxxx, xx xxxxxxxxxxxxx xxxxxxxx (skupinu xxxxxxxx). Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxx předpoklady, na xxxxx xx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxXxxxxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxxxxx hodnot, do xxxxx je xxxxxxx xxxxxxx hodnotou xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 130 písm. f) xxx x), xxxxxxxxxx: XXX 36 odst. 134 xxxx. x) xxx xxX) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxx xx ocenění xxxxxxx xxxxxxxx zařazeno xxxx xxxxx (xxx xxxxxxx k pozorovatelnosti „xxxxxxx xx xxxxxxxx“), za xxxxxxxxxxxxx jednotku (xxxxxxx xxxxxxxx). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx xxxxxxxxx při xxxxxxxx analýzy xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx předpoklady |
Zveřejnění: XXX 19 xxxx.&xxxx;145 xxxx. b) |
documentation |
Popis xxxxxxx xxxxx xxxxxxxxx při xxxxxxxx analýzy xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Pojistněmatematické xxxxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised |
text |
label |
Popis xxxxx xxxxxx o úplném xxxxxxxx, xx xxxxxx xxxx xxxxxxxx přínosy nebo xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx na xxxxxxxx xxxxxxxx na xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxx x&xxxx;xxxxxx výsledku, xx xxxxxx xxxx xxxxxxxx xxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx nabyvatel xxxxx xxxx xxxxxxxxxx xxxxxxxxx, xx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádku ve xxxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xx výkazu o úplném xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxxxx úpravy. Reklasifikační xxxxxx jsou xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, xxxxx xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxx vykázanou xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. x) xxx xx), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) bod iii) |
documentation |
Popis xxxxx ve xxxxxx x&xxxx;xxxxxx výsledku, který xxxxxxxx xxxxxxxxx neefektivitu xxxxxxxxx. [Odkaz: Xxxx (xxxxxx) z neefektivity zajištění] |
||||
ifrs-full |
DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem |
text |
label |
Popis xxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxxx zajištěnou položku |
Zveřejnění: XXXX 7 odst. 24B xxxx. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx řádku xx xxxxxx x&xxxx;xxxxxxxx pozici, xxxxx xxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádku xx xxxxxx o finanční xxxxxx, který xxxxxxxx xxxxxxxxxxx nástroj |
Zveřejnění: IFRS 7 odst. 24A xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Zajišťovací xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
text |
label |
Popis řádků xx xxxxxx x&xxxx;xxxxxx xxxxxxxx pro xxxxxx xxxxxxx spojených x&xxxx;xxxxxxxx xxxxxxxx xxxx náklad x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. m) |
documentation |
Popis řádků xx xxxxxx o úplném xxxxxxxx xxx xxxxxx xxxxxxx spojených x&xxxx;xxxxxxxx xxxxxxxx xxxx náklad x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxx spojené x&xxxx;xxxxxxxx xxxxxxxx xxxx náklad x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx od nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx pro xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx nabytí aktiv x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx, xx xxxxxxx xxxx xxxxxxx xxxxxx vykázané x&xxxx;xxxxxxx xxxxxxxxx vykázaných odděleně xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxxxx xxxxxxxx v případě transakce xxxxxxxx xxxxxxxx xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinaci] |
||||
ifrs-full |
DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets |
text |
label |
Popis xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx zisky (xxxxxx) xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) xxx ii) |
documentation |
Popis xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx (xxxxxx) xx xxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Ostatní xxxxx výsledek] |
||||
ifrs-full |
DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments |
text |
label |
Popis řádkových xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx xxxxx (xxxxxx) xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx zisky (xxxxxx) xx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx hodnotou. [Odkaz: X&xxxx;xxxxxx hodnotě [member]; Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx zisky (ztráty) xxxxxxxxxx, ocenění xxxxxxx xxxxxxxx, závazky |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, kde xxxx xxxxxxxxxx zisky (xxxxxx) xx xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxXxxxxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx (xxxxx) v hospodářském výsledku, xx xxxxx xx xxxxxxxxx xxxx (xxxxxx) xxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;9X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx (řádků) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxxxx xxxx (xxxxxx) při xxxxxxxx xxxxxxxxxxx dceřiných xxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxx xxxxxxxxxx jednotky. [Xxxxx: Zveřejnění xxxxxxxxxxxx xxxxxxxx [text xxxxx]; Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets |
text |
label |
Popis xxxxxxxxx xxxxxxx v hospodářském xxxxxxxx, v nichž xxxx xxxxx (xxxxxx) xxxxxxxxxx, xxxxxxx reálnou hodnotou, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) xxx i) |
documentation |
Popis xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxxxxxx výsledku, xxx xxxx xxxxxxxxxx zisky (xxxxxx) xx xxxx xxxxxx x&xxxx;xxxxx 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 reálnou hodnotou, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) bod i) |
documentation |
Popis xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx (xxxxxx) za xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx nástrojů účetní xxxxxxxx oceněných reálnou xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx xxxxx (xxxxxx) zaúčtovány, xxxxxxx xxxxxxx hodnotou, závazky |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx položky (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx (ztráty) xx xxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement |
text |
label |
Popis xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx xxxxxxxxxx xxxxx (xxxxxx), které xxxx xxxxxxxxx změnou xxxxxxxxxxxxxxx zisků xx xxxxx x&xxxx;xxxxx držených xx xxxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: 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 v hospodářském xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx zisků (ztrát) xxxxxxxxxx xx xxxxxx xxxxx xxxxxxxx na xxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx položek x&xxxx;xxxxxxxxxxxx výsledku, x&xxxx;xxxxx xxxx xxxxxxxxxx zisky (xxxxxx), xxxxx xxxx xxxxxxxxx xxxxxx nerealizovaných xxxxx či xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky xxxxxxxx xx xxxxx období, xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (řádkových položek) x&xxxx;xxxxxxxxxxxx xxxxxxxx, v nichž xxxx xxxxxxxxxx xxxxx (xxxxxx) za xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx způsobené xxxxxx nerealizovaných xxxxx xxxx xxxxx týkajících xx xxxxxx xxxxxxxx xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx položek v hospodářském xxxxxxxx, x&xxxx;xxxxx xxxx xxxxxxxxxx xxxxx (ztráty), xxxxx jsou xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx ztrát u závazků xxxxxxxx na konci xxxxxx, xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (řádkových xxxxxxx) x&xxxx;xxxxxxxxxxxx výsledku, x&xxxx;xxxxx xxxx xxxxxxxxxx xxxxx (ztráty) xx xxxx období xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx jsou způsobené xxxxxx nerealizovaných xxxxx (xxxxx) xxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxx xx xxxxx vykazovaného xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) xx výkazu x&xxxx;xxxxxx xxxxxxxx, xx nichž xxxx zahrnuty xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx položky (řádkových xxxxxxx) ve xxxxxx x&xxxx;xxxxxx výsledku, xx xxxxx xxxx zahrnuty xxxxxx ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) vykázaná x&xxxx;xxxxxxxxxxxx výsledku] |
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ifrs-full |
DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed |
text |
label |
Popis xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) xx výkazu x&xxxx;xxxxxx xxxxxxxx, do xxxxx xx xxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126 xxxx. b) |
documentation |
Popis xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) xx xxxxxx o úplném xxxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku] |
||||
ifrs-full |
DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16 |
text |
label |
Popis řádkové xxxxxxx xx xxxxxxxxx xxxxxxx xx výkazu x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxx (xxxxx obsahují) xxxxxx x&xxxx;xxxxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx s odstavcem 20A xxxxxxxxx XXX 16 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2022, XXX 16 xxxx.&xxxx;74X písm. b) |
documentation |
Popis xxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxx výsledku, xxxxx xxxxxxxx (xxxxx xxxxxxxx) výnosy x&xxxx;xxxxxxx xxxxxxxx xx hospodářského xxxxxxxx x&xxxx;xxxxxxx s odstavcem 20A xxxxxxxxx XXX 16. [Xxxxx: Výnosy xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx s odstavcem 20A xxxxxxxxx XXX 16, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx, které xxxxxx xxxxxxxx běžné xxxxxxxx xxxxxx xxxxxxxx; Xxxxxxx xxxxxxxx do xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 20X xxxxxxxxx XXX 16, který xx týká vyrobených xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx činnosti xxxxxx jednotky] |
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ifrs-full |
DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised |
text |
label |
Popis řádků xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xx xxxxxxx xxxx xxxxxxxx aktiva x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx strukturovanými jednotkami |
Zveřejnění: XXXX 12 odst. 29 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx řádků xx výkazu x&xxxx;xxxxxxxx xxxxxx, xx xxxxxxx xxxx xxxxxxxx aktiva x&xxxx;xxxxxxx související xx xxxxxxxxxxxxxxx jednotkami. |
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ifrs-full |
DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities |
text |
label |
Popis řádků xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx, ve xxxxxxx xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx řádků xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, které xxxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;47 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxx xx výkazu x&xxxx;xxxxxxxx pozici, xxxxx xxxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 140 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Práva xx xxxxxxx xxxxxxxxxxx xx xxxxxxxx příslibem x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx hodnotě] |
||||
ifrs-full |
DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination |
text |
label |
Popis xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinaci |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), zveřejnění: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx hlavních xxxxxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxx částku xxxxxxxxx x&xxxx;xxxxxxxxxx podmíněného xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Podnikové xxxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxx, xxxx 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] |
||||
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 písm. e) bod ii), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxx k určení xxxxxxx (xxxx xxxxxx) xxxxxxxxx (přiřazených) xxxxxxxx xxxxxxxxxxxx, xx xx xxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx, xxxx, xxxxx je xx xxxxxx, jsou x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx informací, x&xxxx;xxxxxxxx xxxx xxx xxxx, xxx a proč xx od xxxxxxxx xxxxxxxxxx xxxx vnějších xxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxx předpoklady, na xxxxx xx zpětně xxxxxxxxxx částka xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx způsobu, xxxxx xxxxxx xxxxxxxx řídí xxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx způsobu, xxxxx xxxxxx jednotka řídí xxx riziko xxxxxxxxx. [Xxxxx: Xxxxxx likvidity [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 8 odst. 28 |
documentation |
Popis xxxxx xxxxxxxxxx položek xxxxxxxxxxxx. [Xxxxx: Významné xxxxxxx sesouhlasení [member]] |
||||
ifrs-full |
DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement |
text |
label |
Popis xxxxxxxxx xxxx platnosti xxxxxxxx xxxx u smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx platnosti vydaných xxxx u typu xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx, xxxxx existovala xxxxxxx xxxxx období. Xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xx xxx xxxxxxxx podobné xxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx, xxxx xxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Smlouvy x&xxxx;xxxxxxxx vázaných xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx nekontrolních podílů x&xxxx;xxxxxxxxx podniku xxxxxxxxxx x&xxxx;xxxx akvizice |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxx nekontrolních xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxx podnikových kombinací, xx xxxxxxx nabyvatel x&xxxx;xxxx xxxxxxxx xxxx xxxx xxx 100&xxxx;% xxxxxx na xxxxxxxx xxxxxxxx xxxxxxxxxx podniku. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxx u finančních xxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx o celkovém xxxxxxx xxxx obdobné xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. X42 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx aktiv, xxxxx xxxx xxxxxxxxx xxxx xx xxxxx xx vztahuje xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu xxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx v oceňování u finančních xxxxxxx, na xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. B42 |
documentation |
Popis xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx u finančních xxxxxxx, xxxxx xxxx xxxxxxxxx nebo na xxxxx se xxxxxxxx xxxxxxxxxxx rámcová xxxxxxx x&xxxx;xxxxxxx nebo obdobná xxxxxx. [Odkaz: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx metody vypořádání x&xxxx;xxxxxxx o úhradách vázaných xx akcie |
Zveřejnění: XXXX 2 odst. 45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx (xxxx. x&xxxx;xxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxx) x&xxxx;xxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx, která xxxxxxxxxx xxxxxxx xxxxx xxxxxx. Xxxxxx jednotka, která xx sjednány ve xxx podstatě xxxxxxx xxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, xxxx xxxx informace xxxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx vázaných na xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxx metodik použitých x&xxxx;xxxxxx xxxx, xxx xx xxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx vedlo xx xxxxxx xxxx xxxxxxxx xxxxxx neshody x&xxxx;xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx nebo metodik xxxxxxxxx k určení xxxx, xxx xx xxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxxx úplného xxxxxxxx xxxxx xx xxxxxx xxxx zvětšení xxxxxx xxxxxxx x&xxxx;xxxxx xxxx xxxxxx. Xxxxx xx účetní xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx úvěrového rizika xxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxxxx xxxx zahrnovat podrobný xxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxx x&xxxx;xxxxx jiných finančních xxxxxxxx oceněných xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx byla xxxxxxx v důsledku změn xxxxxxxxx rizika závazku. [Xxxxx: Xxxxxxx riziko [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx předpoklady |
Zveřejnění: XXX 19 xxxx.&xxxx;145 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx metod x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxx analýzy xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx metod x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx změny x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx metod x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxx rizika, xxxxx xxxxxxxxx xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
ifrs-full |
DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets |
text |
label |
Popis xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx a doložení xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxx xxx xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. IE65 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx použitých x&xxxx;xxxxxxxxxxx a doložení xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx aktiv xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments |
text |
label |
Popis xxxxx xxxxxxxxx k vypracování a doložení xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx při xxxxxxx xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 odst. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx k vypracování x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxx při xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx nástroje účetní xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx a doložení xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx veličin u těchto xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx použitých xx xxxxxxxxx reálné xxxxxxx xxxxxxxxxxx xxxxx, xxxxx byla xxxx xxxxxxxxxx xxxxxx závěrky xx zveřejnění deklarována x&xxxx;xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IFRIC 17 xxxx.&xxxx;17 písm. c) |
documentation |
Popis xxxxx xxxxxxxxx ke xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx xxxxx, která byla xxxxxxxxxxx k rozdělení ve xxxxx dividendy, xx-xx xxxxx xxxxxxxxx xx xxxxx účetního xxxxxx, xxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx, která xxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx k rozdělení xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx použitých k ocenění xxxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx rozsahu působnosti xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx užitých xxx xxxxxxxxxx xxxxxx xx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 odst. 124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx metod xxxxxxx xxx vykazování výnosů xx xxxxx xx xxxxxxxxx. [Odkaz: Výnosy xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx metody xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;97 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxx jednotkou, xxxxx xxxxxxx metodu xxxxxxx pojistného k vykázání xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xx xxxxxxx xxxx.&xxxx;59 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. Xxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx metoda xxxxxxx x&xxxx;xxxxxxxxxx 53 xx 59 xxxxxxxxx XXXX 17, xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Přírůstek (xxxxxx) v důsledku xxxxxxxxx xxxx z pořízení xxxxxxxx xxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted |
text |
label |
Popis xxxxxxx xxxxxx a předpokladů xxx xxxxxxxx dopadu xxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxx opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxx a předpokladů, x&xxxx;xxxxx xx xxxxxxxxx xxx xxxxxxxx xxxxxx předčasné xxxxxxxxx xxxxxxxxxxxx akciových xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx metody používané x&xxxx;xxxxxx xxxxxx xxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx splnění xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;127 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxx na získání xxxx splnění xxxxx xx zákazníky. [Xxxxx: Xxxxxx xxxxxxxxxx na xxxxxxx xxxxxxx na xxxxxxx xxxx splnění xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxx x&xxxx;xxxxxxxxxxx období [xxxx xxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;49 písm. a) |
documentation |
Popis xxxxxxxx xxxxxxxx chyb x&xxxx;xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxXxXxxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxx, závazků, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxx dokončovacího xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx aktiv, xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx, x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxxx zaúčtování xxxxxxxxx xxxxxxxxx dokončeno. [Xxxxx: Xxxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx, závazků, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx block |
label |
Popis xxxxxx xxxx v účetních odhadech [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx, které xxxx xxxxxx x&xxxx;xxxxxx xxxxxx xxxx xx xxxxx xxxxxxxxxxxx jejich xxxxxx v budoucích xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx a částky xxxxx xxxxxx x&xxxx;xxxxxxx posledního xxxxxxxxxxx období |
Zveřejnění: XXX&xxxx;34 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxx podstaty a částky xxxxx xxxxxx xxxxxx xxxxxxxx v mezitímním období, xxxxx se podstatně xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxXxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx posílení |
Zveřejnění: XXXX 7 odst. 38 písm. a) |
documentation |
Popis xxxxxxxxxx finančních xxxx xxxxxxxxxxxx aktiv, která xxxxxx jednotka získala xxxxxxx kolaterálu xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx (xxxx. záruk). [Odkaz: Xxxxxx [xxxxxx]; Xxxxxx xxxxxxx nabytím xxxxxxxxxx xxxx využitím xxxxxx xxxxxxxxx posílení; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;27 xxxx. f) |
documentation |
Popis xxxxxx a účinku xxxxx xxxxxxxxxxxxxx xxxxxxx na xxxxxxx vykazované segmenty. Xxxxxx jednotka xxxx xxxx. alokovat xx xxxxxxx odpisové xxxxxxx, xxxx byla tomuto xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx segmenty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx podstaty x&xxxx;xxxxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxx činnost vykázaných x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx a rozsahu xxxxxxxx xxxxxx na xxxxxxxxxxx xxxxxxx xxxxxxxxxx v účetní xxxxxxx. [Odkaz: Xxxx [xxxxxx]; Státní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx a rozsahu xxxxxxxx xxxxxx xxxxxxxxxx v účetní xxxxxxx |
Xxxxxxxxxx: XXX 20 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx, xx kterou xx vztahuje regulace xxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx činnosti, xx xxxxxx se xxxxxxxx xxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx, xx které xx xxxxxxxx xxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx omezení xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;19X xxxx. a), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxx omezení (xxxx. vyplývajících z úvěrových xxxxx nebo xxxxxxxxxxx xxxxxxxxx) xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx převádět xxxxxxxxxx xxxxxxxxxx jednotce xxxxxx peněžních xxxxxxxx xxxx splátek xxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxXxxxxxXxxXxxxxxXxxxxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx a rozsahu, x&xxxx;xxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx vlastníků xxxxxxx xxxxxx xxxxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxx xxxx xxxxxxx aktiv x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;13 xxxx. b) |
documentation |
Popis xxxxxx x&xxxx;xxxxxxx, x&xxxx;xxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx omezit xxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx nebo užívání xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx (xxxxxxxxx když xx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxx je xxx x&xxxx;xxxxxxxx k aktivům, xxxx k vypořádání xxxxxxx xxxxxxxxx podniku xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx). Xxxxxxxx xxxxx xxxx xxxxx, jejichž xxxxxx xx xxxxxxx podíl xxxxxx, xxxxx xxxx xxxxx drží, xxxx xx tato strana xxxxxxx xxx xxx xxxxxx xxxxxxxxx, ke xxxxx se xxxx xxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxx; Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue |
text |
label |
Popis podstaty x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx po xxxxx xxxxxxxx xxxxxx, xxx xxxx schválením xxxxxx xxxxxxx xx zveřejnění |
Zveřejnění: XXXX 3 xxxx.&xxxx;59 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx podstaty x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxx období, xxx xxxx tím, xxx xxxxx xx schválení xxxxxx xxxxxxx ke xxxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx období |
Zveřejnění: XXXX 3 xxxx.&xxxx;59 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx podstaty x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx účetního xxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfNatureAndPurposeOfReservesWithinEquity |
text |
label |
Popis xxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx vlastního xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 79 xxxx. b) |
documentation |
Popis xxxxxx x&xxxx;xxxxx xxxxxxxxxx fondů x&xxxx;xxxxx xxxxxxxxx kapitálu. [Xxxxx: Xxxxxxx fondy] |
||||
ifrs-full |
DescriptionOfNatureOfActivitiesOfBiologicalAssets |
text |
label |
Popis xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;46 písm. a) |
documentation |
Popis xxxxx xxxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx aktiv x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx úprav xxxxx xxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;125 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx, kterých xx xxxxxx předpoklady, x&xxxx;xxxxx xxxxxxxx xxxxxx xxxxxx, xx během příštího xxxxxxxx období xxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx aktiv. |
||||
ifrs-full |
DescriptionOfNatureOfBenefitsProvidedByPlan |
text |
label |
Popis povahy xxxxxxx poskytovaných x&xxxx;xxxxx xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;139 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx v rámci xxxxx xxxxxxxxxxxx xxxxxxx (xxxx. xxxxx definovaných požitků xxxxxxxxxx na poslední xxxx xxxx xxxxx xxxxxxxxxx na xxxxxxxxxxx xx xxxxxxx). [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 8 odst. 28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx změny xxxxxxxx xxxxxxxx související x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx XXXX. [Odkaz: XXXX [member]] |
||||
ifrs-full |
DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss |
text |
label |
Popis xxxxxx xxxx metod xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx zisku xxxx ztráty xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxx xx xxxxxxxxx xxxxx nebo xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxx xxxxxxxxx použitých k určení xxxxx nebo xxxxxx xxxxxxxxxxxx segmentu oproti xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxx změn xx xxxxxxxxx xxxxx (xxxxxx) xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx povahy třídy xxxxx oceněných xxxxxxx xxxxxxxx |
Xxxxxxx: IFRS 13 odst. 92, xxxxxxx: IFRS 13 xxxx.&xxxx;XX64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou, xxxxxx xxxxxxxxxx xxxxxxxxx položek, xxxxx xx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [member]] |
||||
ifrs-full |
DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue |
text |
label |
Popis xxxxxx xxxxx vlastních xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: XXXX 13 xxxx.&xxxx;XX64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx vlastností xxxxxxxxx xxxxxxx, xxxxx se xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx vstupních xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx povahy xxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 odst. 92, xxxxxxx: XXXX 13 xxxx.&xxxx;XX64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxx xxxxxxx oceněných xxxxxxx xxxxxxxx, včetně xxxxxxxxxx oceněných xxxxxxx, xxxxx se xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx veličin. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;89 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxx aktiv, xxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxx v minulosti x&xxxx;xxxxxxx xxxxxxxxx xxxx potvrzena xxxxxx tím, xx xxxxx nebo xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxx událostem v budoucnosti, xxxxx xxxxxx xxxx xxx kontrolou xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 xxxx.&xxxx;x), příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxxxxxxxx xxxx xxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx mezi xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx a aktiv xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx mezi xxxxxxxx xxxxx xxxxxxx vykazovaných xxxxxxxx a aktiv xxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx zahrnovat účetní xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx aktiv, xxxxx xxxx xxxxxxxx xxx xxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx segmenty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy rozdílů xxxx oceněním xxxxx xxxxxxx xxxxxxxxxxxx segmentů x&xxxx;xxxxx xxxxxx jednotky |
Zveřejnění: XXXX 8 xxxx.&xxxx;27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx mezi oceněním xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx. Xxxx rozdíly xxxxx xxxxxxxxx účetní xxxxxxx x&xxxx;xxxxxxx alokace xxxxxxxx xxxxxxxxxxx pasiv, xxxxx xxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxx hospodářských xxxxxxxx povinně xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxx xxxxxxx a ukončenými činnostmi |
Zveřejnění: XXXX 8 xxxx.&xxxx;27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx segmentů a hospodářského xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. Xxxx rozdíly xxxxx xxxxxxxxx účetní xxxxxxx a postupy alokace xxxxxxx xxxxxxxxx na xxxxxxxxx xxxxxx, xxxxx xxxx nezbytné pro xxxxxxxxx xxxxxxxxx o vykazovaném xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Povinně xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;138 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx činností xxxxxx xxxxxxxx a jejích základních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxxxxx xxxxxxxx s přidruženým xxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxx xxxxxxxx (např. xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx, xxx xxxx pro xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx). [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxxxxx jednotky xx společnou xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxxx vztahu xxxxxx xxxxxxxx se xxxxxxxxx xxxxxxxx (např. popis xxxxxx aktivit společné xxxxxxxx x&xxxx;xxxxxxx toho, xxx xxxx pro xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx). [Odkaz: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxxxxx xxxxxxxx se xxxxxxxxx xxxxxxxx (např. xxxxx xxxxxx xxxxxxxx společného xxxxxxx x&xxxx;xxxxxxx toho, xxx jsou pro xxxxxxxx účetní xxxxxxxx xxxxxxxxxxx). [Xxxxx: Společné xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfNatureOfFinancialStatements |
text |
label |
Popis xxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 51 xxxx. x), xxxxxxxxxx: XXX 27 odst. 16 písm. x), zveřejnění: XXX 27 odst. 17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxxxxxx (xxxx. xxx xxxxxx xxxxxxx xxxxxxx jednotlivou xxxxxx xxxxxxxx, xxxx xxxxxxx účetních jednotek). |
||||
ifrs-full |
DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer |
text |
label |
Popis xxxxxx xxxxx nebo xxxxxx, xxxxxxx xxxxxx xxxxxx xxxxxxxx přislíbila |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxx xxxxxx, jejichž převod xx xxxxxxxxx účetní xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx změny xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 8 xxxx.&xxxx;31 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxx xxxxx xxxx xxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx XXXX, xxxxx xxx xxxxx, xxx xxxxx není xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx aktiva |
Zveřejnění: XXX 36 odst. 130 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx xxxxxx, u kterého xxxxx xxxxxx xxxxx x&xxxx;xxxxxx xx xxxxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx podílu xx fondech |
Zveřejnění: XXXXX&xxxx;5 xxxx.&xxxx;11 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxx jednotky xx xxxxxxx vytvořených na xxxxxxxx, xxxxxxxx provozu, xxxxxxx do xxxxxxxxx xxxxx a ekologickou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxXxxXxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4 |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx xxxxxx xxxxxxx vyplývajícími ze xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx IFRS 4 |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxxxx s pojištěním, xxxxx nejsou závazky xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx XXXX 4. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxxx účetního xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;125 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx, xxxxxxx xx týkají xxxxxxxxxxx, u nichž existuje xxxxxx riziko, že xxxxx příštího xxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxx hodnot xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXXXXXxxxxxXxxxXXXXx |
xxxx |
xxxxx |
Xxxxx podstaty xxxxxxxx xxxxx, xxxxx xx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx vykazované xxxxx předchozích zásad XXXX uvedly do xxxxxxx se xxxxxxxxx XXXX |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;22 písm. b) |
documentation |
Popis xxxxxxxx hlavních xxxxx, xxxxx xx xxxxxxxxxx xxxxxxxx xxxx srovnávací xxxxxxxxx vykazované xxxxx xxxxxxxxxxx zásad XXXX xxxxxx xx xxxxxxx xx xxxxxxxxx XXXX. [Xxxxx: Xxxxxxxxx XXXX [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx úprav xxx xxxxxxxxxx srovnávacích xxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;42 xxxx. b) |
documentation |
Pokud xx reklasifikace srovnávacích xxxxxx xxxxxxxxxxxxxx, popis xxxxxx xxxxx, xxxxx xx byly xxxxxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx povahy události xx xxxxxxxx xxxxxxxx xxxxxx nevyžadující xxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 10 odst. 21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxx účetního období xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx nevyžadující xxxxxx xxxxxx závěrky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx nepeněžních xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, které xxxx xxxxxxxxxxx xxxx schválením xxxxxx xxxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: XXXXX 17 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx xxx xxxxxxxxx xx xxxxx xxxxxxxxx, xx-xx xxxxx xxxxxxxxx xx xxxxx xxxxxxxx xxxxxx, ale xxxx xxxxxxxxxx xxxxxx závěrky xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx podstaty xxxxxxx, podmíněné závazky |
Zveřejnění: XXX&xxxx;37 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx podstaty xxxxxxx, xxxxxxxxx xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx x), zveřejnění: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx podstaty xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Podmíněné závazky [xxxxxx]; Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx podstaty xxxxxxx, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;85 písm. a) |
documentation |
Popis xxxxxx xxxxxxx u jiných xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxx změn xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx regulačního xxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx procesu xxxxxxxxxxx xxxxxxxxx sazeb. |
||||
ifrs-full |
DescriptionOfNatureOfRelatedPartyRelationship |
text |
label |
Popis povahy xxxxxx xxxx spřízněnými xxxxxxxx |
Xxxxxxxxxx: IAS 24 odst. 18 |
documentation |
Popis xxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxXxxxxxxxxxxxXxXxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxx odúčtována x&xxxx;xxxxx rozsahu, x&xxxx;xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. c) |
documentation |
Popis xxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx, a souvisejícími xxxxxxx, včetně xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xx strany xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx v celém xxxxxxx [xxxxxx]; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxXxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxXxxxXxXxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxx xxxxxxxxxxx, xx xxxxxx jednotka xxxxxx xxxxx účetní xxxxxxxx, xxxxxxxx xxxx xxxx xxx xxxxxxxx hlasovacích xxxx |
Xxxxxxx: XXXX 12 xxxx.&xxxx;9 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx úsudků x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxx, že ovládá xxxxx účetní xxxxxxxx, xxxxxxxx drží xxxx xxx xxxxxxxx hlasovacích xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx charakteru xxxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 7 odst. 22 písm. c) |
documentation |
Popis xxxxxxxxxx xxxxxxxxxxxxx rizik. |
||||
ifrs-full |
DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy |
text |
label |
Popis xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 písm. a) |
documentation |
Popis xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx pravidla. |
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ifrs-full |
DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified |
text |
label |
Popis dlouhodobého xxxxxx xxxx vyřazované xxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx byly xxxxxxx xxxx xxxxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx aktiv xxxx xxxxxxxxxxxx xxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx, xxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené k prodeji; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx aktiv x&xxxx;xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 41 odst. 46 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxx množství xxxxxxxxxxxx xxxxx a sklizeného zemědělského xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx cílů, zásad x&xxxx;xxxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;33 xxxx. b) |
documentation |
Popis cílů, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx nástrojů. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxXxxxXxXxxxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx cílů, xxxxxxxx x&xxxx;xxxxxxx při xxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx těchto xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxxxxx a postupů xxxxxx jednotky xxx xxxxxx xxxxx, xxxxx xxxxxxxxx z pojistných xxxxx, x&xxxx;xxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxx rizik. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx cílů, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxx, xxxxx xxxxxxxxx xx smluv spadajících xx xxxxxxx působnosti xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, zásad x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx závazků xxxxxxxxxx xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;119 xxxx. d) |
documentation |
Popis xxxxxxx týkajících xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx ve xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxXxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxx opce, xxxxxxxxxx xxxxxxx opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxx opce x&xxxx;xxxxxxxxxxxx xxxxxxxxx opcí. |
||||
ifrs-full |
DescriptionOfOptionPricingModelShareOptionsGranted |
text |
label |
Popis modelu xxx oceňování opcí, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx. [Odkaz: Xxxxx xxx xxxxxxxxx xxxx [member]] |
||||
ifrs-full |
DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements |
text block |
label |
Popis xxxxxx účetních pravidel xxxxxxxxxxxx xxx porozumění xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, přednostních xxxx x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xx vlastním xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxx xxxx, přednostních xxxx x&xxxx;xxxxxxx, xxxxx jsou xxxxxxx s kategorií xxxxxx xx vlastním xxxxxxxx, xxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxx kapitálu. [Xxxxx: Xxxxxxxx kapitál [xxxxxx]; Xxxx xxxxx xx xxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxXxxxxxXxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx použitých x&xxxx;xxxxxxxxx xxxxxxx kvality |
Příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX23 písm. d) |
documentation |
Popis xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx úvěrové xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx rizikem, xxxxx xxxxxx xxx xx xxxxxxxxxx ani znehodnocená, xxx xxxxxx jednotka xxxxxxxxxx nezveřejňuje. [Odkaz: Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxx do xxxxxx xxx xxxxxxxxx xxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx do xxxxxx xxx oceňování xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. [Xxxxx: Model pro xxxxxxxxx opcí [member]] |
||||
ifrs-full |
DescriptionOfOtherTransactionsThatAreCollectivelySignificant |
text |
label |
Popis xxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;26 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx účetní xxxxxxxx nebo xx xx mají xxxxxxxxx xxxx, a s účetními xxxxxxxxxx, xxxxx xxxx ovládány xxxx xxxxxxxxxxxxx těmito xxxxxx xxxx jsou xxx xxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxx xxxx významné xxxxxxxx, xxxxxx však xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxxxxXxXxxxxxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx k plnění xxxxxxxxxxxxx v zajištění xxxx, xxx převod xxxxx xxxx služeb xxxxxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;119 písm. c) |
documentation |
Popis závazků x&xxxx;xxxxxx spočívajících v zajištění xxxx, xxx xxxxxx xxxxx nebo xxxxxx xx xxxxxxxxx provedla xxxx strana. [Xxxxx: Xxxxxxx k plnění [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxxxXxxxxXxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, v nichž xxxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 23 písm. a) |
documentation |
Popis xxxxxx, v nichž xx xxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [member]] |
||||
ifrs-full |
DescriptionOfPeriodsWhenCashFlowsExpectedToOccur |
text |
label |
Popis xxxxxx, x&xxxx;xxxxx se xxxxxxx xxxx očekávají |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;23 písm. a) |
documentation |
Popis xxxxxx, x&xxxx;xxxxx xx xxxxxxx xxxx očekávají, x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx peněžních xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx změn, xxxxxxx x&xxxx;xxxxxxxxxx plánu |
Zveřejnění: XXX 19 odst. 139 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxx požitků. [Odkaz: Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxXxxxxxXxxXxxxxxxXxxxxxxxxxxXxxxXxxxXxXxxXxxxxXxxxXxXxxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxx xxx xxxxxxxx aktiv xxxxxxxxx nabytím xxxxxxxxxx xxxx xxxxxxxx jiných xxxxxxxxx xxxxxxxx, nebo xxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 38 xxxx. b) |
documentation |
Popis zásad xxx xxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxx kolaterálu xxxxxxxxxxxxx xxxx xxxx xxxxxxxx jiných xxxxxxxxx xxxxxxxx (xxxx. xxxxx), xxxx xxx xxxxxx xxxxxxxxx v podnikání, pokud xxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxXxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxx definovaných xxxxxxx, xxxxx xxxxxxx xxxxxx mezi xxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;149 xxxx. b) |
documentation |
Popis pravidla xxx stanovení xxxx xxxxxxxxx, který xx xxxxxx xxxxxxxx platit x&xxxx;xxxxx definovaných xxxxxxx, xxxxx sdílejí xxxxxx xxxx účetními jednotkami xxx společnou xxxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets |
text |
label |
Popis pravidel xxx xxxxxx toho, xxx xx xx xx xx, xx xxxxx k převodům mezi xxxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxx xxxxxx xxxx, xxx xx má xx to, že xxxxx k převodům xxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx. Pravidla xxxxxxxx xx xxxxxxx xxxxxxxx převodů xxxxx xxxxx pro převody xx úrovní x&xxxx;xxx xxxxxxx směrem xxx x&xxxx;xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx pravidel xxx určení xxxx, xxx xx xx xx xx, xx xxxxx x&xxxx;xxxxxxxx mezi xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod xx), xxxxxxxxxx: IFRS 13 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pro xxxxxx xxxx, kdy se xx xx to, xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx mezi xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx. Pravidla xxxxxxxx xx xxxxxxx xxxxxxxx xxxxxxx budou xxxxx xxx xxxxxxx xx xxxxxx x&xxxx;xxx xxxxxxx xxxxxx ven x&xxxx;xxxxxxxxxxxx xxxxxx. [Odkaz: Vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxx určení toho, xxx se xx xx xx, že xxxxx x&xxxx;xxxxxxxx mezi xxxxxxxx, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c), zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. e) xxx xx), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxx xxxxxx toho, xxx xx xx xx xx, xx xxxxx k převodům xxxxxxx xxxx úrovněmi hierarchie xxxxxxxx xxxxxx. Pravidla xxxxxxxx se xxxxxxx xxxxxxxx převodů xxxxx xxxxx xxx xxxxxxx xx xxxxxx x&xxxx;xxx xxxxxxx xxxxxx xxx x&xxxx;xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXXXX15Xxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxxxx využitých při xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;15 |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;X6 písm. a) |
documentation |
Popis xxxxxxxxxxx xxxxxxxxxxxx, xxxxx byla xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx IFRS 15. |
||||
ifrs-full |
DescriptionOfPresentationCurrency |
text |
label |
Popis xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 51 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;21 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxx při xxxxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx uskutečnění xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxx ocenění xxxxxxx xxxxxxxx, aktiva |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), příklad: XXXX 13 xxxx. XX65 xxxx. c) |
documentation |
Popis xxxxxxx analýzy změn xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxx jednotlivými xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxx ocenění reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 odst. 93 písm. g), xxxxxxx: XXXX 13 xxxx. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx xxxx ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx procesu xxxxxxx xxxx xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX 13 xxxx. XX65 xxxx. c) |
documentation |
Popis xxxxxxx xxxxxxx změn xxxxxxx závazků xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx použitých xxxxxxxxxxx xxxxxxx |
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, IFRS 7 xxxx.&xxxx;XX24 písm. b) |
documentation |
Popis xxxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx úvěrové xxxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx změny xxxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;21 xxxx.&xxxx;54 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxx xxxx účetní xxxxxxxx. Funkční měna xx xxxx xxxxxxxxxx xxxxxxxxxxxx prostředí, xx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxx činnost. |
||||
ifrs-full |
DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis |
text |
label |
Popis xxxxxx xxxx metod x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx citlivosti |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změn xxxxx x&xxxx;xxxxxxxxxxx použitých při xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxx xxxxxx, xxxx xx xxxxxx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu xxx xxxxxxxx xxxxxxxx do xxxxxxxxxxxx nástrojů xxxxxxxxxx xx xxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance |
text |
label |
Popis důvodu xxxxxxxxxx posouzení, zda xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx s pojištěním |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodu xxxxxxxxxx xxxxxxxxx, xxx xxxxxxx pojistitele xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx reklasifikací nebo xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu xxx xxxxxxx delšího xxxx xxxxxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodu xxx xxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx účetní xxxxxxxx mění xxxxx xxxxx účetního období x&xxxx;xxxxxxxxxx účetní xxxxxxx xx xxxxxx xxxxx xxxx kratší xxx xxxxx xxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu xxx použití xxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;11X xxxx. b) |
documentation |
Popis xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx, že následné xxxxx xxxxxx hodnoty xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx není xxxxxx k obchodování, xxxxx xxxxxxxxxx v ostatním úplném xxxxxxxx. [Xxxxx: V reálné xxxxxxx [member]; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 20A |
documentation |
Popis xxxxxx pro odúčtování xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxxXxxxxxXxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx, proč xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx rizika není xxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;11 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxx xxxxxxxxxx o změnách xxxxxx xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxx xxxxx. [Odkaz: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx techniky xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxx (například změny x&xxxx;xxxxxxx přístupu xx xxxxxxxx xxxxxxx nebo xxxxxxx další techniky xxxxxxxxx) xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx. [Xxxxx: Výnosový xxxxxxx [xxxxxx]; Tržní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx změny xxxxxxxx oceňování použité xxx ocenění xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní jednotky |
Zveřejnění: XXXX 13 odst. 93 xxxx. d) |
documentation |
Popis důvodů xxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx změny x&xxxx;xxxxxxx xxxxxxxx na xxxxxxxx xxxxxxx nebo xxxxxxx xxxxx xxxxxxxx oceňování) xxx xxxxxxx vlastních xxxxxxxxxxxx nástrojů účetní xxxxxxxx xxxxxxx hodnotou. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx účetní jednotky [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Tržní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx změny xxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxxxx xxxxxxxx oceňování (xxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxxxxxx další xxxxxxxx oceňování) xxx xxxxxxx xxxxxxx reálnou xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [member]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx techniky xxxxxxx xxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx snížené x&xxxx;xxxxxxx xx vyřazení |
Zveřejnění: XXX&xxxx;36 odst. 130 xxxx. x) xxx ii), xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 písm. x) xxx xxX) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxxxx techniky xxxxxxx xxxxxxx ke stanovení xxxxxx hodnoty xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx ocenění [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxx jednotky. [Odkaz: Xxxxxxxxxx investičních jednotek [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx metod x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx pro xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změn xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx pro xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx předpoklady [member]] |
||||
ifrs-full |
DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis xxxxxx xxxx metod x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx použitých xxx xxxxxxxx analýzy xxxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, které xxxxxxxxx xx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx vstupních veličin 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 xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx u těchto xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxxXxxxxxxxxxxxxxXxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx pro xxxxx xxxxxxx, xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxx xxxxxxx, xxxxx je xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx, xxxxxxxx xx xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx (je-li xxxxxx). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxxXxxxxxXxXxXxxxXxxXxxxXxxXxXxxxXxxxxxxXxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů pro xxxxx, xx je xxxxxx jednotka investiční xxxxxxxxx, pokud xxxxxxxx xxxxx xxxx více xxxxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxx, xx xx xxxxxx jednotka xxxxxxxxxx xxxxxxxxx, pokud xxxxxxxx xxxxx xxxx více xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Zveřejnění xxxxxxxxxxxx xxxxxxxx [text xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx x&xxxx;xxxx xxxxxxxxx použití xxxxxxxxx XXXX 17. |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;X33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx označení xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx s použitím odstavce 4.1.5 XXXX 9 x&xxxx;xxxx prvotního xxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx x&xxxx;xxxxxxxx změn xxxxxxxxx IFRS 9 xx xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx, použije-li účetní xxxxxxxx změny xxxxxxxxx XXXX 9 na xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo ztráty] |
||||
ifrs-full |
DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9 |
text |
label |
Popis xxxxxx xxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx aktiv xxxx xxxxxxxxxx závazků xx xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx k datu xxxxxxxxx xxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx označení nebo xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx k datu xxxxxxxxx xxxxxxx xxxxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxx nebo xxxxxxx xxxxxxxx finančních xxxxxxx xx oceněné xxxxxxx xxxxxxxx vykázanou xx xxxxx nebo ztráty x&xxxx;xxxxxxxx xxxx xxxxxxxxx XXXX 9 na xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kompenzací |
Zveřejnění: IFRS 9 odst. 7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxxxxxx nebo zrušení xxxxxxxx xxxxxxxxxx xxxxxxx xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxx-xx xxxxxx xxxxxxxx xxxxx standardu XXXX 9 xx xxxxxx xxxxxxxxxxx splacení x&xxxx;xxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXXXX9XxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx za oceněné xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxxxxx xxxx 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 označení xxxx zrušení xxxxxxxx xxxxxxxxxx závazků xx xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx, použije-li xxxxxx jednotka xxxxx xxxxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do zisku xxxx xxxxxx; Finanční xxxxxxx, které xxxx xxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx xxxx xxxxxxxx změn XXXX 9 xxxxxx standardu 17, ale xxx xxxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx, aktiva |
Zveřejnění: XXXX 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. a) |
documentation |
Popis xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx ocenění xxxxxxx hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo |
text |
label |
Popis xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jednotce, xxxx xx k tomu byla xxxxxx xxxxxxxx smluvně xxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;15 xxxx. x), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;30 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx finanční xxxx xxxx podpory (xxxx. formou xxxxxx xxxxx strukturované jednotky xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx) strukturované xxxxxxxx, xxxx xx x&xxxx;xxxx byla účetní xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxx, xxx xxxxxx xxxxxxxx strukturované xxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxx podpory. |
||||
ifrs-full |
DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo |
text |
label |
Popis xxxxxx, xxxx investiční xxxxxxxx xxxx xxxx xxxxxxx podniky poskytly xxxxxxx xxxxxxxxx podniku, xxxx xx je x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X xxxx. b) |
documentation |
Popis xxxxxx, xxxx investiční xxxxxxxx xxxx xxxx xxxxxxx podniky xxxxxxxx xxxxxxx dceřinému xxxxxxx, xxxx xx xx x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx převodů xx xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx xxxxxxx xxxxx xx xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů pro xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx do xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx, xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx převodů xxxxxxx do xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity |
text |
label |
Popis xxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxx xxxxxxxxx xxxxxxxx, xxxx-xx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro převody x&xxxx;xxxxx vlastního xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxx v reálné xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xx-xx xxxxxx jednotka xxxxxxx xxxxxxxxxxx dopady xxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku. [Xxxxx: Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx nebo xxxxxx; Xxxxxxx xxxxxxxxxxxxx xxxxx (xxxxxx) v rámci xxxxxxxxx xxxxxxxx, xxxx-xx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx převodů x&xxxx;xxxxxx&xxxx;1 xx úrovně 2 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro uskutečnění xxxxxxx aktiv xxxxxxxx xx xxxxx vykazovaného xxxxxx z úrovně 1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx uskutečnění xxxxxxx x&xxxx;xxxxxx&xxxx;1 do xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [xxxxxx]; Úroveň 2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 písm. c) |
documentation |
Popis xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]; Úroveň 2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx uskutečnění xxxxxxx xxxxx držených xx xxxxx xxxxxxxxxxxx období x&xxxx;xxxxxx&xxxx;2 do úrovně 1 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx uskutečnění xxxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx reálných hodnot, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxx vykazovaného xxxxxx z úrovně 2 xx xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx. [Xxxxx: Úroveň 1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Úroveň 2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c) |
documentation |
Popis xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xx xxxxx vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Úroveň 1 hierarchie xxxxxxxx xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets |
text |
label |
Popis xxxxxx xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 hierarchie reálných xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. e) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx reálných hodnot. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod iv) |
documentation |
Popis důvodů xxx xxxxxxxxxxx xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky z úrovně 3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx účetní xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 hierarchie reálných xxxxxx. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx reálných hodnot [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů, xxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx spolehlivé x&xxxx;xxxx relevantní xxxxxxxxx |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;29 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx aplikace nového xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. a) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů, proč xxxxxxx nemohl xxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxxx, proč xxxxx xxxxxxxxxx stanovit reálnou xxxxxxx xxxxxxxxxxx závazku x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxXxXxxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxx xxxxxxxx, že xxxxxxxx xxxx podstatný xxxx, pokud xx xxxx xxxxx x&xxxx;xxxxxxxx, xx xxxxx xx xxxxxxxxxxx, xxxxx než xxxxxx xxxxxxx |
Xxxxxxx: XXXX 12 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxx, xx xx xxxxxxxxx xxxx xx xxxxx účetní xxxxxxxx, xxxxxxxx xxxx xxxx xxx 20&xxxx;% xxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxXxXxxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů, xxxx xx xxxxxxxxx xxxxxxxx, xx investor xx podstatný xxxx, xxxxx xx jeho xxxxx x&xxxx;xxxxxxxx, do xxxxx xx xxxxxxxxxxx, xxxxx než dvacet xxxxxxx |
Xxxxxxx: XXXX 12 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx jednotka xxxxxxx při xxxxxxxx xxxxxxxxxxx, že nemá xxxxxxxxx xxxx xx xxxxx účetní jednotku, xxxxxxxx drží xxxx xxx 20&xxxx;% hlasovacích xxxx xxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxXxxXxxxxxxxXxXxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx, jestliže xxxxx o zákonný xxxxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodů, proč xx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxXxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxxx xxxxxxxxx, xx xxxxxxxxx výhodné xxxxx xxxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů, xxxxx xxxxxxxxx, xx xxxxxxxxx xxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxx. [Xxxxx: Přínos xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxx xxxxxxx osvobození xx konsolidace |
Zveřejnění: IAS 27 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxXXXXx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xxxxxx xxxxxxxx xxxxx xxxxxx používat xxxxxxxxx XXXX |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;23X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxxxxx xxxxxxxx, která použila xxxxxxxxx XXXX v některém xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx prohlášení x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, xxxxx začala xxxxxxxx xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxxxxxxXxxxxxxxXXXXx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xxxxxx jednotka xxxxxxxx používat xxxxxxxxx XXXX |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;23X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxxx IFRS x&xxxx;xxxxxxxx předcházejícím xxxxxxx xxxxxx, ale xxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxx závěrka xxxxxxxxxxxx xxxxxxxx a bezvýhradné xxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, přestala xxxxxxxx xxxxxxxxx IFRS. |
||||
ifrs-full |
DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures |
text |
label |
Popis důvodu, xxxx xxxx účetní xxxxxxxx požádána x&xxxx;xxxxx xxxxxxx rozdělení xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx přímé xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxxx xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx plnění xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx přímé xxxxxx [Xxxxx: Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxx x&xxxx;xxxxx 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 xxxxxxxx, xxxxxxxx xxxx nadpoloviční většinu xxxxxxxxxxx xxxx |
Xxxxxxx: IFRS 12 odst. 9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx úsudků x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx neovládá jinou xxxxxx jednotku, přestože xxxx nadpoloviční většinu xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xxxxxxx xxxxxxx xxxxxxxxx zboží xxxx xxxxxx nelze xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;49 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxx xxxxxxxx xxxxxxxxxx, xx xx xxxxx spolehlivě xxxxx reálnou hodnotu xxxxx nebo xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxx kapitálovými xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxx, než xxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxXxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx v účetní xxxxxxx nejsou xxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, že xxxxxx xxxxxxxxxx x&xxxx;xxxxxx závěrce xxxxxx xxxxx srovnatelné, xxxxx xxxxxx xxxxxxxx xxxx xxxxx svého xxxxxxxx období x&xxxx;xxxxxxxxxx xxxxxx závěrku za xxxxxx xxxxx xxxx xxxxxx xxx jeden xxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxXxXxxxxXxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxXxxXxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, proč xx xxxxxxxxxx aktivum xxxxxxxxx způsobem xxxxxxxx xx xxxxxxxxxx a nejlepšího xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx, xxx xx liší od xxxxxxx, xxxxx xx xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxx aktiv x&xxxx;xxxxxxx (xxxxxxxxx podniku), x&xxxx;xxxxxx xxxxx xx xxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xx xxxx xxxxxxxxxx xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;21 odst. 53 |
documentation |
Popis xxxxxx, xxxx xx xxxx xxxxxxxxx xxx předkládání xxxxxx xxxxxxx xxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxxx prostředí, ve xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxx činnost. |
||||
ifrs-full |
DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable |
text |
label |
Popis xxxxxx, xxxx je xxxxxxxxxxxxx xxxxxxxxxxxx částek 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, xxxx zůstatek xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx xxx není plně xxxxxx získatelný ani xxxxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx zůstatek xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxx xxxx plně xxxxxx xxxxxxxxxx xxx xxxxxxxxxx. [Odkaz: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxxxXxxxXxXxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, proč xxxxxx x&xxxx;xxxxxxxxx dostatečné xxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx nebo xxxxxxx xxxxx xxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;148 písm. x) xxx ii) |
documentation |
Popis xxxxxx, xxxx nejsou x&xxxx;xxxxxxxxx xxxxxxxxxx informace xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxx xxxxx xxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx plány definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu xxxxxxx jiného xxxx xxxxxxxx nebo období xxx přidružený xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 22 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx účetní xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xxx uplatnění xxxxxxxxxxxx metody xxxxxxxxxx x&xxxx;xxxx nebo za xxxxxx, které se xxxx xx xxxx xxxx xxxxxx xxxxxx xxxxxxx účetní jednotky. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxXxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxx data vykázání xxxx xxxxxx xxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;22 písm. b) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx účetní xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxx uplatnění xxxxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxx xxxx xx xxxxxx, xxxxx se xxxx xx data xxxx xxxxxx xxxxxx závěrky xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx jiného xxxx xxxxxxxx xxxx xxxxxx xxx dceřiný xxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;11 xxxx. b) |
documentation |
Popis xxxxxx, xxxx je xxxxxx závěrka xxxxxxxxx xxxxxxx, pokud je xxxxxxx pro xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx k datu xxxx xx xxxxxx, xxxxx xx liší od xxxx xxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx, která byla xxxx xxxxxx xxx xxxxxxxx xx standardy XXXX. [Xxxxx: XXXX [xxxxxx]; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;1 xxxx.&xxxx;29, xxxxxxxxxx: XXXX&xxxx;1 odst. 29A |
documentation |
Popis xxxxxxxxxx xxxxxxx, které xxxx xxxx xxxxxx při xxxxxxxx xx xxxxxxxxx XXXX. [Odkaz: XXXX [xxxxxx]; Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxx, x&xxxx;xxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 písm. a) xxx ii) |
documentation |
Popis regulačního xxxxx, x&xxxx;xxxx plán xxxxxxxxxxxx xxxxxxx funguje, xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx mezi xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. XX25 písm. c) |
documentation |
Popis vztahu xxxx interními x&xxxx;xxxxxxxxx xxxxxxxxx ratingy. [Xxxxx: Xxxxxxx úvěrové stupně [xxxxxx]; Xxxxxxx xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx povinně xxxxxxxxxxxx segmentu, x&xxxx;xxxxx xxxxxxxxxx aktivum xxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. c) bod xx) |
xxxxxxxxxxxxx |
Xxxxx povinně vykazovaného xxxxxxxx, x&xxxx;xxxxx xxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxx ze znehodnocení] |
||||
ifrs-full |
DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment |
text |
label |
Popis xxxxxxx xxxxxxx xxxxxxxx xxxxx z přecenění akcionářům, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, budov x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx výplaty xxxxxxxx fondu z přecenění xxxxxxxxxx, xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx omezení xxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx z práva x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Aktiva x&xxxx;xxxxx k užívání] |
||||
ifrs-full |
DescriptionOfRetirementBenefitPlan |
text |
label |
Popis penzijního xxxxx |
Xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx plánu xxx x&xxxx;xxxxx účetní xxxxxxx, xxxx v samostatné xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx požitků xxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx požitků xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxx spojených x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13E |
documentation |
Popis xxxxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx finančními xxxxxx xxxxxx xxxxxxxx, xxxxx xxxx předmětem xxxxxxxxxxxxx xxxxx o celkovém xxxxxxx x&xxxx;xxxxxxxxx xxxxx, xxxxxx xxxxxx xxxxxx nároků. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, které xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13E |
documentation |
Popis xxxxxxxxxxxxx xxxxxx spojených x&xxxx;xxxxxxxxxx finančními závazky xxxxxx jednotky, xxxxx xxxx xxxxxxxxx vymahatelných xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxx, včetně xxxxxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxxx závazky] |
||||
ifrs-full |
DescriptionOfRiskFreeInterestRateShareOptionsGranted |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx xxxxx, xxxxxxxxxx akciové xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx, xxxxx xxxxxxxx xxxxx vládní xxxxxxxxxxx xxxxxxxx xx země, x&xxxx;xxxxx xxxx xx xxxxxxxxxxxx xxxxxxxxxx cena xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx tyto xxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx oceňované opce (xx xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx realizace). [Xxxxx: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxXxxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx, xxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx. b) |
documentation |
Popis rizik, xxxxxx xxxx xxxxxxxxxxxx xxxxxxx účetní jednotku xxxxxxxxx, xx zaměřením xx všechna xxxxxx, xxxxx jsou xxxxxxxxx, xxxxxxxxxx pro xxxxx xxxxxx xxxxxxxx nebo xxx xxxx xxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx hodnotou xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx citlivosti xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx veličin, xxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxx xxx xx xxxxxxxx vyšší xx xxxxx xxxxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments |
text |
label |
Popis citlivosti xxxxxxx xxxxxxx xxxxxxxx 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 vlastních xxxxxxxxxxxx xxxxxxxx účetní jednotky xxxxxxx hodnotou xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, pokud xxxxx xxxxxx vstupních veličin xxxx xxx xx xxxxxxxx xxxxx xx xxxxx xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx ocenění xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx nepozorovatelných xxxxxxxxx xxxxxxx, xxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxx xxx xx xxxxxxxx xxxxx xx xxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb |
Zveřejnění: XXX 29 odst. 6 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx ujednání o poskytování xxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. B8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx (xxxx. protistrana, zeměpisná xxxxxx, xxxx nebo xxx). [Odkaz: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxx, xxxxx xxxxxxxxxxxx koncentraci rizika, xxxxx vyplývá xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxXxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx požitků |
Zveřejnění: XXX 26 xxxx.&xxxx;35 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx hodnoty xxxxxxxxxxxx xxxxxxxxxx požitků x&xxxx;xxxxxxxxxx plánů. [Xxxxx: Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]; Xxxxxxxxxxxxxxxxxxx současná xxxxxxx xxxxxxxxxxxx xxxxxxxxxx požitků] |
||||
ifrs-full |
DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform |
text |
label |
Popis xxxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxx změn za xxxxxx xxxxxxx xxxxxxxxxx xxxxxx úrokových xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx či xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxx xx účelem xxxxxxx referenční xxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxXxXxxxXxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;139 xxxx. b) |
documentation |
Popis xxxxxxxxxx koncentrací xxxxx x&xxxx;xxxxx definovaných xxxxxxx. Xxxxx xxxx xxxxxxxxx xxxxxx plánu xxxxxxxxxxx xxxxxxxx xx xxxxx xxxxx xxxxxxxx, např. xx xxxxxxxxxxx, xxxx xxxx účetní xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxx s nemovitostmi. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]; Tržní riziko [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxXxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;15 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxx porozumění změnám xx finanční xxxxxx x&xxxx;xxxxxxxxxx xxxxxx jednotky, xx kterým xxxxx xx xxxx xxxxxxxx xxxxx xxxxxx závěrky, xxxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxxxxx v souvislosti x&xxxx;xxxxxx xxxxxxxxx a transakcemi xxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxx byly xxxxxxxxxx x&xxxx;xxxxxxxx xxxxx účetní xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx jsou xxxxxxxx xxxxxx xxxxxxxxx, xxx xxxxxx uznána |
Příklad: XXX 38 odst. 128 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxx nejsou xxxxxx xxxx xxxxxx, xxxxxxx xxxxxxxxxx kritériím pro xxxxxx xxx xxxxxxxxx XXX&xxxx;38 xxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx v období xxxx xxxxxxxxx xxxxx standardu XXX&xxxx;38 vydané x&xxxx;xxxx 1998. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxXxxxxxXxXxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx a předpokladů xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx, xx xx xxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx: IFRS 12 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx, xx je xxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx úsudků xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx, xxx zákazník xxxxx kontrolu xxx xxxxxxxxxxx zbožím xxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 odst. 125 |
documentation |
Popis xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx vyhodnocování toho, xxx zákazník xxxxx xxxxxxxx nad přislíbeným xxxxxx xxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxXxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxx se xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;119 xxxx. b) |
documentation |
Popis xxxxxxxxxxx xxxxxxxxxx podmínek xx xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxXxXxxXxxxxxXxxXxxxxxXxxxxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx podstatných xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx přístupu nebo xxxxxxx aktiv x&xxxx;xxxxxxxxxx xxxxxxx skupiny |
Zveřejnění: IFRS 12 xxxx.&xxxx;13 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx omezení (xxxx. xxxxxxxxx, xxxxxxxxx a regulačních xxxxxxx) xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx x)&xxxx;xx, xxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx nebo xxxx dceřiného xxxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxx jiným xxxxxxx xxxxxxxxx xxxxxxx (xxxx xx od xxxxxx xxxxxxxx jednotek xxxxxxxx); a b) záruky xxxx xxxxx xxxxxxxxx, které xxxxx xxxxxxxx vyplácení xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxx úvěrů x&xxxx;xxxxx xxxx xxxxxx jednotkou x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxx skupiny. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx neefektivity xxxxxxxxx, xxxxx dle očekávání xxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx neefektivity zajištění, xxxxx dle xxxxxxxxx xxxxxxx zajišťovací vztah. [Xxxxx: Xxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxxxXxxxxxxXxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx. [Odkaz: Xxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxXxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx výnosů x&xxxx;xxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxx zdrojů xxxxxx xxxxxxxxxx xx kategorie „xxxxxxx xxxxxxx xxxxxxxx“, xxx xxxxxxxx sloučené xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx a provozních xxxxxxxxxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxx [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxXxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx jiné techniky, xxx je technika xxxxxx spolehlivosti použitá xxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxx, xxx xx technika xxxxxx xxxxxxxxxxxxx použitá xxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Riziková xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx za xxxxxxx xxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;14 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxx xxxxxxx. [Xxxxx: Finanční xxxxxx xxxxxxxxx xxxx kolaterál xx závazky xxxx xxxxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity |
text |
label |
Popis podmínek xxxxxxxxx xxxxxxxx, xx xxxxxxx základě by xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx podnik xxxxx xxx xxxxxxx xxxxxxxxxx finanční podporu xxxxxxxxxxxxxxx xxxxxxxxxxxxx účetní xxxxxxxx xxxxxxxx investiční xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx podmínek smluvních xxxxxxxx, xx xxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxx nebo xxxx xxxxxxx podnik xxxxx xxx povinny xxxxxxxxxx xxxxxxxx xxxxxxx nekonsolidované xxxxxxxxxxxxx účetní xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx. [Xxxxx: Zveřejnění xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx, xx jejichž xxxxxxx xx mateřský xxxxxx xxxx jeho xxxxxxx xxxxxxx xxxxx xxx povinny xxxxxxxxxx xxxxxxxx podporu xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 12 odst. 14, xxxxxxx: IFRS 12 xxxx.&xxxx;X26 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxx ujednání, na xxxxxxx základě by xxxxxxxx xxxxxx xxxx xxxx dceřiné xxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxx finanční podporu xxxxxxxxxxxxx jednotce, včetně xxxxxxxx nebo okolností, xxxxx by xxxxx xxxxxxxxxx jednotce způsobit xxxxxx (xxxx. xxxxxxxx x&xxxx;xxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx úvěrového xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxx strukturované xxxxxxxx nebo poskytnutí xxxxxxxx podpory). [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxxxxXxxXxxxxxxxxXxxXxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxx xxxxx vyhrazené x&xxxx;xxxxxx xx základě xxxx x&xxxx;xxxxx x&xxxx;xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 odst. 79 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxx pro xxxxx vyhrazené x&xxxx;xxxxxx xx základě xxxx x&xxxx;xxxxx o prodeji akcií. |
||||
ifrs-full |
DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity |
text |
label |
Popis xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;80X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx a důvodů xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx závazky x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxXxxxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxxx xx zodpovídá xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx xxx xxxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) bod ii) |
documentation |
Popis toho, xxxx se zodpovídá xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx a postupech účetní xxxxxxxx pro xxxxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxXxxxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, komu xx xxxxxxxxx xxxxxxx v rámci xxxxxx xxxxxxxx, xxxxx xxxxxxxxx o pravidlech a postupech xxxxxx jednotky xxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx toho, xxxx se zodpovídá xxxxxxx v rámci účetní xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx pro oceňování xxxxxxxxx kapitálových nástrojů xxxxxx jednotky reálnou xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxXxxxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx a postupech xxxxxx xxxxxxxx pro xxxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxx se xxxxxxxxx xxxxxxx v rámci xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx pro xxxxxxxxx závazků xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxx období, xxxxx významně xxxx xxxxx kmenových xxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 písm. d) |
documentation |
Popis xxxxxxxxx po xxxxxxxx xxxxxxxx xxxxxx, x&xxxx;xxxxxxxx xxxx, xxx xxxx xxxxxxxx podle odstavce 64 xxxxxxxxx&xxxx;XXX&xxxx;33, xxxxx xx xxxxxxxx změnily počet xxxxxxxxx xxxxx x&xxxx;xxxxx xx xxxxx xxxxxx, xxxxx se byly xxxxxxxx xxxx koncem xxxxxx účetního xxxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxx xxxxx potenciálních xxxxxxxxx xxxxx v oběhu |
Zveřejnění: IAS 33 xxxx.&xxxx;70 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx po xxxxxxxx účetního xxxxxx, x&xxxx;xxxxxxxx těch, jež xxxx vykázány xxxxx xxxxxxxx&xxxx;64 standardu IAS 33, xxxxx xx xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxx na xxxxx xxxxxx, xxxxx xx xxxx xxxxxxxx xxxx koncem xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx akcie [member]; Xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xx spřízněnou stranou |
Zveřejnění: XXX&xxxx;24 odst. 18 |
documentation |
Popis xxxxxxxxx xx xxxxxxxxxx stranou. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxXXXX |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxx xxxxxxxx IFRS |
Zveřejnění: XXX 8 xxxx.&xxxx;28 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx IFRS. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods |
text |
label |
Popis xxxxxxxxxxx xxxxxxxxxx pro xxxxxx xxxxxxx standard XXXX, která xxxxx xxx xxxx xx xxxxxxx období |
Zveřejnění: XXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx standardu IFRS, xxxxx xxxxx xxx xxxx xx budoucí xxxxxx. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx zajištění |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx použitého xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx typu xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxx xxxxx definovaných xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxxxx plánu |
Zveřejnění: XXX 26 odst. 36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxx xxxxx, xx. xxxxx xxxxxxxxxxxx xxxxxxxxx, nebo xxxxx definovaných xxxxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxx poskytnuté strukturované xxxxxxxx, xxxx xx x&xxxx;xxxx xxxx účetní xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;15 xxxx. a), xxxxxxxxxx: XXXX 12 odst. 30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx finanční xxxx jiné xxxxxxx (xxxx. xxxxx xxxxx xxxxxxxxxxxxx jednotky nebo xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx) xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxx by x&xxxx;xxxx xxxx účetní xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxx, xxx xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxx při xxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]; Xxxxxxx poskytnutá xxxxxxxxxxxxx xxxxxxxx, aniž xx k tomu xxxx xxxxxx xxxxxxxx smluvně xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, aniž by xx k tomu xxxxxxxxxx xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxx dceřiné xxxxxxx xxxxxxxx dceřinému xxxxxxx, xxxx by je x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx jednotek [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx smluv xxxxxxxxx xxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx xxxxxxxxx IFRS 17 a postupů x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxx xxxxxxxxx změnami xxxxx xxxxxxxxx k ocenění xxxxx spadajících xx xxxxxxx působnosti xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx metod. |
||||
ifrs-full |
DescriptionOfTypesOfIncomeFromStructuredEntities |
text |
label |
Popis druhů xxxxxx ze xxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;27 písm. b), xxxxxxx: XXXX 12 xxxx. X26 písm. c) |
documentation |
Popis xxxxx xxxxxx ze xxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx xx strukturovaných xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxXxxXxxxxxxxXxxxXxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx typů xxxxxxx x&xxxx;xxxxxx, z nichž jednotlivé xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx své příjmy |
Zveřejnění: XXXX 8 xxxx.&xxxx;22 xxxx. b) |
documentation |
Popis typů xxxxxxx a služeb, z nichž xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx své příjmy. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]; Výnosy] |
||||
ifrs-full |
DescriptionOfTypesOfWarrantiesAndRelatedObligations |
text |
label |
Popis typů xxxxx x&xxxx;xxxxxxxxxxxxx povinností |
Zveřejnění: XXXX 15 xxxx.&xxxx;119 xxxx. e) |
documentation |
Popis xxxx xxxxx a souvisejících xxxxxxxxxx xx smlouvách xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxXxXxxxxXxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx se schopnosti xxxxxx xxxxxxxx xxxxxxxxxx xx xxx činnosti [xxxx block] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx významných xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx, xxxxx xxxxx xxxx k závažným xxxxxxxxxxxx x&xxxx;xxxxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxx se xxxxxx xxxxxx na xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;57 xxxx. b) |
documentation |
Popis xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxx se xxxxxxxx xxxxxxxx xx xxxxxxxxxxx činnost. [Xxxxx: Xxxx [member]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx životnosti, xxxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxx ceně |
Zveřejnění: XXX 41 odst. 54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx životnosti xxxxxxx pro biologická xxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx životnosti xxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Investiční xxxxxxxx majetek] |
||||
ifrs-full |
DescriptionOfUsefulLifePropertyPlantAndEquipment |
text |
label |
Popis xxxxxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 odst. 73 xxxx. c) |
documentation |
Popis xxxxxxxxxx xxxxxxx xxx xxxxxxx, xxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx postupů xxxxxxxxx xxx ocenění xxxxxxx xxxxxxxx, aktiva |
Zveřejnění: IFRS 13 xxxx.&xxxx;93&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxx aktiv xxxxxxx xxxxxxxx (xxxxxxxxx xxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx reálnou hodnotou, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx oceňovacích postupů xxxxxxxxx xxxxxx jednotkou xxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxxx hodnotou (xxxxxxxxx xxxxxx, jakým účetní xxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx změny ocenění xxxxxxx xxxxxxxx mezi xxxxxxxxxxxx obdobími). |
||||
ifrs-full |
DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities |
text |
label |
Popis xxxxxxxxxxx xxxxxxx xxxxxxxxx při xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: IFRS 13 odst. 93 písm. g) |
documentation |
Popis xxxxxxxxxxx xxxxxxx použitých xxxxxx jednotkou xxx xxxxxxx xxxxxxx reálnou xxxxxxxx (například xxxxxx, xxxxx xxxxxx jednotka xxxxxxxxx x&xxxx;xxxxx pravidlech x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxx reálnou xxxxxxxx mezi xxxxxxxxxxxx xxxxxxxx). |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxXxxxxXxxxxxXxxxXxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxXxXxXxxxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx použitých xx xxxxxxxxx nekontrolního xxxxxx x&xxxx;xxxxxxxxx podniku xxxxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx technik xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxx nekontrolního xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxx xxxxxxxxxxx kombinací, xx xxxxxxx nabyvatel x&xxxx;xxxx akvizice xxxx xxxx xxx 100&xxxx;% xxxxxx xx vlastním xxxxxxxx xxxxxxxxxx podniku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Podnikové kombinace [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxXxxxxXxxxxxXxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx technik x&xxxx;xxxxxxxxx xxxxxx xx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;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 x&xxxx;xxxxxxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets |
text |
label |
Popis xxxxxxxxxxx xxxxxxx použitých xxx xxxxxxx reálnou xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx (xxxx. xxxxx přístup, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx přístup) xxxxxxxxx pro xxxxxxx xxxxx xxxxxxx hodnotou. [Xxxxx: Techniky xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx [xxxxxx]; Výnosový xxxxxxx [xxxxxx]; Tržní xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx technik xxxxxxxxx při xxxxxxx xxxxxxx hodnotou, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Popis xxxxxxxxxxx xxxxxxx (xxxx. xxxxx xxxxxxx, xxxxxxxxx xxxxxxx a výnosový xxxxxxx) xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx reálnou xxxxxxxx. [Odkaz: Techniky xxxxxxx [member]; Nákladový xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [member]; Xxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx oceňovacích xxxxxxx xxxxxxxxx při xxxxxxx reálnou hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx (xxxx. xxxxx xxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx přístup) xxxxxxxxx pro ocenění xxxxxxx xxxxxxx hodnotou. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Nákladový xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxxxxxx ke xxxxxxxxx xxxxxx xxxxxxx snížené x&xxxx;xxxxxxx na xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx. x) bod xx), xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx (skupinu xxxxxxxx). [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx u smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx rozhodných xxxxxxxx x&xxxx;xxxx xxxxxxx o úhradách xxxxxxxx na xxxxx, xxxxx existovala kdykoli xxxxx xxxxxx. Účetní xxxxxxxx, xxxxx xx xxxxxxxx xx své xxxxxxxx podobné xxxx xxxxx x&xxxx;xxxxxxxx vázaných xx akcie, xxxx xxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxx účetního xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dobrovolné xxxxx xxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxx xxxxxx jednotka xxxxxxx xxxxx závazky x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx účetní xxxxxxxx xxxxxxx xxxxx xxx xxxxxxx x&xxxx;xxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx je xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx strukturovaných xxxxxxxx xxxx ostatními xxxxxxxx |
Xxxxxxx: IFRS 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xx xxxxxx jednotka xxxxxxx xxxxxxxxxx ztráty xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxXxxxxxxxxxXxxXxxxXxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxXxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxx xxxxxx jednotka xxxxxxx xxxxxx xx xxxxxxx xxxxxxx xxxxx x&xxxx;xxxxx finančního xxxxxx xxx xxxxxxx xxxxxx xxxxxxx pojistného |
Zveřejnění: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;97 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, zda xxxxxx xxxxxxxx xxxxxxx xxxxxx xx xxxxxxx xxxxxxx xxxxx x&xxxx;xxxxx finančního xxxxxx xxx použití xxxxxxxx 56 a odst. 57 xxxx.&xxxx;x) xxxxxxxxx IFRS 17. Xxxxxxx xxxxxxx xxxxxxxxxx se xxxxxx xxxxxx popsaná x&xxxx;xxxxxxxxxx 53 xx 59 xxxxxxxxx XXXX 17, xxxxx xxxxxxxxxxxx ocenění xxxxxxx ze zbývajícího xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx smluv. |
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ifrs-full |
DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue |
text |
label |
Popis xxxx, xxx xx xxxxxxxxx xx xxxxxxxxxxxx podniku xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx reálnou xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 21 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Přidružené xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxXxxxxxXxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xx investice xx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx metodou, xxxx xxxxxxx hodnotou |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xx investice xx xxxxxxxxxx podniku xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx hodnotou. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx podniky [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxXxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, zda xxxxxxxx xxxxxxxxxxx xxxxxx důsledky, xxxxx nejsou xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xxxx, zda existují xxxxxxxxxxx xxxxxx důsledky, xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx by xxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx, xxx xx sazba splatných xxxx xx zisku xxxxx nebo nižší, xxxxxxxx xxxx nebo xxxx čistý xxxx xxxx nerozdělený xxxx xx vyplacen xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, nebo xxx xxxxx být xxxx xx zisku xxxxxxxxxxx xxxx xxxx splatné, xxxxxxxx část nebo xxxx xxxxx zisk xxxx xxxxxxxxxxx xxxx xx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xx xxxxxxx posílení xx xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 98 |
documentation |
Popis xxxx, zda xx xxxxxxx xxxxxxxx od xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxx oceněných xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx od xxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxXXXX |
xxxx |
xxxxx |
Xxxxx xxxx, xxx změna xxxxxxxx xxxxxxxx byla xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx XXXX |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx skutečnosti, že xxxxx xxxxxxxx pravidla xxxx xxxxxxxxx v souladu x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx IFRS. [Xxxxx: XXXX [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx nebo xxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx zničení xxxxxxxxxx provozního xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx hodnoty xxxxxxxxx zboží xxxx xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx u úhrad xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;46 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, jež xxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx, jak xxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxx xxxx xxxxxx nebo xxxxxx xxxxxxx xxxxxxxxxxxx kapitálových xxxxxxxx x&xxxx;xxxxx o úhradách xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxxx o úhradách xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx aktiv |
Zveřejnění: XXXXX&xxxx;17 xxxx.&xxxx;15 |
xxxxxxxxxxxxx |
Xxxxxx rozdílu xxxx účetní hodnotou xxxxxxxxx dividend a účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxx dividend. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxXxXxxxxxxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx a částkou, xxxxxx xx xxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx držiteli xxxxxxx xxx xxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 10A xxxx. x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx je xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxx (xxxxx) xxx xxxxxx, kterou xx účetní jednotka xxxxxxx vázána zaplatit xxxxxxxx závazku xxx xxxxxxxxxx. [Odkaz: Xxxxxx xxxxxxx [member]] |
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ifrs-full |
DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx nástroj z pokračujících xxxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx zisku (xxxxxx) xx nástroj x&xxxx;xxxxxxxxxxxxx činností xxx xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxx xx xxxxx x&xxxx;xxxxxxxxx akciemi xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxx zisku (ztráty) xx nástroj, kapitálové xxxxxxxx s účastí x&xxxx;xxxxxxxx xxxxxxxxx akcií; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (ztráty) xx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx s výjimkou xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx zředěného xxxxx (xxxxxx) na xxxxxxx x&xxxx;xxxxxxxxxx činností xxx xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxx xx xxxxx x&xxxx;xxxxxxxxx akciemi xxxxx xxxxxx určeného xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx; Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx nástroj, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx akcií |
Obvyklá praxe: XXX&xxxx;33 odst. A14 |
documentation |
Ukazatel zředěného xxxxx (xxxxxx) xx xxxxxxxxxx xxxxxxx, xxxxx xx podílí xx xxxxx s kmenovými xxxxxxx xxxxx xxxxxx určeného xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxxx zisku (xxxxxx) xx nástroj xxxxxx, kapitálové nástroje x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx zředěného xxxxx (xxxxxx) xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;66, zveřejnění: IAS 33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxx zisku (ztráty) xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx mateřského podniku (xxxxxxx) xxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxx v oběhu x&xxxx;xxxxxxx xxxxxx xxxxxx (xxxxxxxxxx), xxxxxxx xxx xxxxxxx xx xxxxxx o účinky xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx akcie [member]; Xxxxxx xxxxxx [member]] |
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commentaryGuidance |
Vykázaná xxxxxxx xx měla xxx xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx x&xxxx;xxxxxx „Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) na xxxxx“, xxxx: a) xx xxxxxxxx ukazatel xxxxx xx xxxxx a ukazatel xxxxxxxxx xxxxx xx xxxxx rovnají x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx položku, xxx xxxxxxxx xxx xxxxxxxxx xxxxx odstavce 67 xxxxxxxxx IAS 33. |
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xxxxxXxxxx |
Xxxxxxxx xxxxxxxxx zisku (xxxxxx) na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;66, xxxxxxxxxx: IAS 33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (ztráty) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx [member]; Ukazatel xxxxxxxxx zisku (ztráty) xx xxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx x&xxxx;xxxxxx „Základní xxxxxxxx zisku (ztráty) xx xxxxx z pokračujících xxxxxxxx“, xxxx: x) xx xxxxxxxx xxxxxxxx xxxxx na xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx akcii xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx jednu řádkovou xxxxxxx, xxx vykázala xxx ukazatele podle xxxxxxxx 67 standardu XXX 33. |
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xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx zisku (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, včetně čistých xxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxxxxx činností, xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx a čisté xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Ukazatel zředěného xxxxx (xxxxxx) na xxxxx; Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx by měla xxx označena xxxxxxx, x&xxxx;xx xxx tímto xxxxxx, tak xxxxxx „Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, včetně xxxxxxx xxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx změn xxxxxxxxxxx xxxxxxxx xxxx“, xxxx: x) xx xxxxxxxx xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx zředěného xxxxx na xxxxx xxxxxxx a b) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, aby xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx zředěného xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 33 odst. 67, zveřejnění: XXX&xxxx;33 xxxx.&xxxx;68 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx zředěného xxxxx (xxxxxx) xx xxxxx; Ukončené činnosti [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx by xxxx být xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx xxxxxx „Základní xxxxxxxx xxxxx (ztráty) na xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx“, xxxx: x) xx xxxxxxxx xxxxxxxx zisku xx akcii x&xxxx;xxxxxxxx xxxxxxxxx zisku na xxxxx xxxxxxx a b) xxxxxx jednotka xxxxxxxxxx xxxxx řádkovou xxxxxxx, xxx vykázala xxx xxxxxxxxx xxxxx odstavce 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX duration |
label |
Ukazatel xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx činností, xxxxxx čistých změn xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx a čistých změn xxxxxxxxxxx odložené daně |
Zveřejnění: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, který xxxxxxxx xxxxx změny zůstatků xxxx časového xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx daně. [Odkaz: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx; Xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxx změny související xxxxxxxx xxxx; Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx být xxxxxxxx dvakrát, x&xxxx;xx xxx tímto xxxxxx, xxx prvkem „Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx akcii x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx a čistých xxxx xxxxxxxxxxx xxxxxxxx xxxx“, xxxx: x) xx xxxxxxxx ukazatel xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx ukazatele podle xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX duration |
label |
Ukazatel xxxxxxxxx xxxxx (xxxxxx) xx akcii, včetně xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci x&xxxx;xxxxxxx změn xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxx, který zahrnuje xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxx související xxxxxxxx xxxx. [Odkaz: Xxxxxxxx xxxxxxxxx zisku (xxxxxx) xx xxxxx; Xxxxx xxxxx zůstatků xxxx časového xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx měla xxx xxxxxxxx dvakrát, a to xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx xxxxx, včetně xxxxxxx xxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci x&xxxx;xxxxxxx xxxx související xxxxxxxx xxxx“, když: x) xx xxxxxxxx xxxxxxxx zisku na xxxxx x&xxxx;xxxxxxxx zředěného xxxxx xx xxxxx xxxxxxx a b) účetní xxxxxxxx prezentuje jednu xxxxxxxx položku, xxx xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx IAS 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxx souvisejí x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxxxxxXxXxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxxxxx opcí xx xxxxx kmenových xxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx ředících potenciálních xxxxxxxxx xxxxx, které xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx, xxxxx byly xxxxxx x&xxxx;xxxxxxxxxxx kombinacích. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxx |
(X) xxxxxxxx, debit |
label |
Přímé xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 40 odst. 75 xxxx. f) |
documentation |
Částka xxxxxxx xxxxxxxxxx xxxxxxx (xxxxxx xxxxx x&xxxx;xxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx nemovitého xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
(X) xxxxxxxx, debit |
label |
Přímé xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;75 xxxx.&xxxx;x) xxx ii) |
documentation |
Částka xxxxxxx xxxxxxxxxx nákladů (xxxxxx oprav x&xxxx;xxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, který xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx nemovitého majetku xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxx xxxxxxxx náklady x&xxxx;xxxxxxxxxxxx nemovitého xxxxxxx xxxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;75 písm. f) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx (včetně oprav x&xxxx;xxxxxx) vzniklých x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxx, vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxxx z investičního nemovitého xxxxxxx negenerujícího xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx odměn xxxxxxxxxxx xxxx xxxxxxxxx ředitelům xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 107, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;131 písm. a), zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 132 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 107, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;109, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;131 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 132 xxxx.&xxxx;x), zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny pojistné xxxxxxx v případě členění xx&xxxx;xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx zajistné xxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx pojistných xxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. [Odkaz: Xxxxxxxx smlouvy [member]] |
||||
ifrs-full |
DisclosureOfAccountingJudgementsAndEstimatesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx mají xxxxxxxxxxxxxx xxxx na xxxxxx vykázané v účetní xxxxxxx, spolu s informacemi x&xxxx;xxxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxxxx, x&xxxx;x&xxxx;xxxxxxx xxxxxxxx zdrojích xxxxxxxxx x&xxxx;xxxxxxxx ke xxxxx xxxxxxxx xxxxxx, x&xxxx;xxxxx xxxxxxxx vysoké xxxxxx, xx x&xxxx;xxxxxxx roce xxxxxxx významné xxxxxx xxxxxxxx hodnot xxxxx x&xxxx;xxxxxxx. [Xxxxx: Účetní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxx příštích xxxxxx; Xxxxxxx závazky] |
||||
ifrs-full |
DisclosureOfAcquiredReceivablesAbstract |
label |
Zveřejnění xxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx pohledávek xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění nabytých xxxxxxxxxx [line items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx pojistných xxxxxxxx ve xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx srovnání x&xxxx;xxxxxxxxxxx odhady [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130, zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) bod iii) |
documentation |
Zveřejnění skutečných xxxxxxxxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx odhady xxxxxxxxx xxxx xxxxxx (xx. vývoje pojistných xxxxxx). Xxxxxxxxxx informací x&xxxx;xxxxxx pojistných xxxxxx xxxxxx xxxxxxx, xxx xxxxxxx (xxxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxxx událost (xxxxxxxx), x&xxxx;xxx (xxxxx) xxxxx xxxxxx nejistota xxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx pojistného xxxxxx xx&xxxx;xxxxx xxxxxxxx xxxxxx, xxx není xxxxx, xxx xxxxxxxx xxxx xxx 10 xxx xxxx xxxxxx účetního xxxxxx. Xxxxxx xxxxxxxx xxxxxx xxxx informace x&xxxx;xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx v případě pojistných xxxxxxxx, u nichž se xxxxxxxxx ohledně výše x&xxxx;xxxxxxxxxx xxxxxx pojistného xxxxxx xxxxxxx xxxxxx xxxxx jednoho xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx pojistných xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto pojmy xxxxxx k zveřejňování povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx skutečných xxxxxxxxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx pojistných událostí xx srovnání x&xxxx;xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx definovaných xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;137 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx o plánech xxxxxxxxxxxx xxxxxxx xxxxxxxxxx ke xxxxxxx xxxx standardu XXX&xxxx;19. [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx činnostech xxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;59 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dalších xxxxxxxxx x&xxxx;xxxxxxxxxxxx činnostech nájemce. |
||||
ifrs-full |
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx dalších xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dalších xxxxxxxxx x&xxxx;xxxxxxxxxxxx činnostech pronajímatele. |
||||
ifrs-full |
DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx informací xxx xxxxxxxxx finanční xxxxxx a likvidity účetní xxxxxxxx [xxxx xxxxx] |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, které xxxxx xxx pro xxxxxxxxx xxxxxx závěrky xxxxxxxx xxx pochopení xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dodatečných xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx nejsou xxxxxxxx jinde xx xxxxxxxx xxxxxx xxxxxxx, xxx xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxXxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx pro expozici xxxx riziku, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17 xxxxx období [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;123 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx informací, xxxxx xxxx xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx, xxxxx xxxxxxx xx xxxxx spadajících do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 xxxxx xxxxxx xxxxxx, xxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx jednotky xxxx xxxxxx xx&xxxx;xxxxx účetního xxxxxx xxxxxx reprezentativní. |
||||
ifrs-full |
DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract |
label |
Zveřejnění xxxxx učiněných, xxxx xxxxxx xxxxxxxx změnila xxxxxx xxxxxxxxx příjmů (xxxxxxx) z pojistného xxxxxx xxxx hospodářským xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx s prvky xxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxxxx úprav učiněných, xxxx účetní jednotka xxxxxxx xxxxxx rozdělení xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx úprav xxxxxxxxx, když účetní xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění mezi xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx u smluv x&xxxx;xxxxx přímé účasti [Xxxxx: Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxx s prvky xxxxx xxxxxx; Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxxx jednotka xxxxxxx xxxxxx rozdělení xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění xxxx hospodářským výsledkem x&xxxx;xxxxxxxx úplným xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx přímé xxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx učiněných, xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx mezi hospodářským xxxxxxxxx x&xxxx;xxxxxxxx úplným xxxxxxxxx u smluv x&xxxx;xxxxx xxxxx xxxxxx [table] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx souvisejících s úpravami xxxxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx a ostatním xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx účasti. |
||||
ifrs-full |
DisclosureOfAllowanceForCreditLossesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xx úvěrové xxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx se xxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxx ztrát. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx částek xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 36 |
documentation |
Zveřejnění xxxxxxxxx, xxxxx xxxxx identifikovat x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx účetní xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxx xx xxxxxx xxxxx vrcholového vedení xxxxxxxxxxx samostatnými xxxxxxxx xxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxxxx jednotka vynaložila xx xxxxxx xxxxx xxxxxxxxxxx xxxxxx poskytované xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 odst. 18A |
documentation |
Zveřejnění xxxxxx, xxxxx účetní jednotka xxxxxxxxxx xx služby xxxxx xxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx xxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx účetní jednotka xxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx samostatnými xxxxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx účetní jednotka xxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx samostatnými řídicími xxxxxxxx xxxxxxxxxx [table] |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxx xx služby členů xxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx 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 x&xxxx;xxxxxxxxxxxx, xxx xx sazba xxxxxxxxx xxxx ze zisku xxxxx nebo xxxxx, xxxxxxxx část xxxx xxxx xxxxx xxxx xxxx nerozdělený zisk xx xxxxxxxx jako xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx xxxxx xxx xxxx xx zisku xxxxxxxxxxx xxxx xxxx xxxxxxx, xxxxxxxx část xxxx xxxx xxxxx xxxx xxxx nerozdělený xxxx xx vyplacen xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Nerozdělené xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxx xxx uhrazeny xxxx vypořádány po xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, které xxxxxxxx xxxxxx, jež xxxx být uhrazeny xxxx vypořádány xxx x&xxxx;xxxxx xx více xxx dvanácti měsíců, xxx x&xxxx;xxxxx více xxx dvanácti měsíců xx datu vykázání [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxx xxx xxxxxxxx xxxx vypořádány xx dvanácti měsících, x&xxxx;xxxx aktiv x&xxxx;xxxxxxx, xxxxx xxxxxxxx částky, xxx mají být xxxxxxxx xxxx xxxxxxxxxx xxx x&xxxx;xxxxx ne xxxx xxx xxxxxxxx xxxxxx, xxx x&xxxx;xxxxx xxxx xxx dvanácti xxxxxx po datu xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;61 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxx xx dvanácti xxxxxxxx, x&xxxx;xxxx xxxxx a závazků, xxxxx xxxxxxxx xxxxxx, xxx xxxx být xxxxxxxx xxxx vypořádány xxx x&xxxx;xxxxx xx xxxx xxx dvanácti xxxxxx, xxx x&xxxx;xxxxx xxxx xxx dvanácti xxxxxx po xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění částek, xxxxx xxxx xxx xxxxxxxx xxxx vypořádány xx dvanácti xxxxxxxx, x&xxxx;xxxx aktiv x&xxxx;xxxxxxx, xxxxx xxxxxxxx xxxxxx, xxx mají být xxxxxxxx nebo xxxxxxxxxx xxx x&xxxx;xxxxx xx xxxx než xxxxxxxx xxxxxx, tak x&xxxx;xxxxx xxxx než xxxxxxxx xxxxxx xx xxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, které xxxx být xxxxxxxx xxxx vypořádány xx xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxx jak x&xxxx;xxxxx xx xxxx xxx xxxxxxxx xxxxxx, xxx x&xxxx;xxxxx xxxx xxx dvanácti xxxxxx xx xxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;61 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx částek, xxxxx mají být xxxxxxxx xxxx vypořádány xx dvanácti xxxxxxxx, x&xxxx;xxxx aktiv a závazků, xxxxx obsahují xxxxxx, xxx mají xxx xxxxxxxx xxxx xxxxxxxxxx xxx x&xxxx;xxxxx xx xxxx než dvanácti xxxxxx, tak x&xxxx;xxxxx xxxx xxx xxxxxxxx xxxxxx xx xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx výnosů x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx výnosů x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx smluví] |
||||
ifrs-full |
DisclosureOfAnalysisOfInsuranceRevenueLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx nebo xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx z pojistných xxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx výnosů x&xxxx;xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx ostatního xxxxxxx xxxxxxxx xxxxx xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx podle xxxxxxx [xxxx block] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;106X |
xxxxxxxxxxxxx |
Xxxxx zveřejnění analýzy xxxxxxxxx úplného xxxxxxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx úplného xxxxxxxx xxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx jedné nebo xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx ostatního xxxxxxx xxxxxxxx xxxxx položek [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxx položek. |
||||
ifrs-full |
DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory |
text block |
label |
Zveřejnění xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx, vlastnosti a rizika [xxxx xxxxx] |
Xxxxxxx: IAS 19 xxxx.&xxxx;137 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, která xxxxxxxxx charakter, xxxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx: x)&xxxx;xxxx xxxxxxxx xxxxxxxx aktivním xxxxxx, čekatelům na xxxxxx x&xxxx;xxxxxxxxx; x)&xxxx;xxxx xxxxxxxxxxxxx xxxxxxx a narostlými, xxxxx xxxxxxxxxxx xxxxxxx; x&xxxx;x) xxxx xxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxxxxxxx xx xxxxxxx xxxx xxxx a dalšími xxxxxxx. [Xxxxx: Závazný příslib x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxxx činností [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx částky xxxxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: XXXX 5 odst. 33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Ukončené xxxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx jediné částky xxxxxxxxxx činností [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx částky xxxxxxxxxx xxxxxxxx [table] |
Zveřejnění: XXXX 5 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx rizikem xxxxxxxx úpravy [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx aktiv x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxx [xxxx block] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx, x&xxxx;xxxxx existuje xxxxxx xxxxxx významných xxxxx x&xxxx;xxxxxxx roce. |
||||
ifrs-full |
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na xxxxx xxxx xxxx osách xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx rizikem xxxxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx týkajících xx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx na xxxxxxx nákladů na xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx na základě xxxxxxx xx získání xxxx xxxxxxx smluv xx xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx splnění xxxxx xx xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx vykázaných xx xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx na xxxxxxx nákladů na xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxx vykázaných xx xxxxxxx xxxxxxx xx xxxxxxx nebo xxxxxxx xxxxx xx xxxxxxxxx. |
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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 block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;104, xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxx podle xxxxxx xx výkazu zisků x&xxxx;xxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx přiřazení xxxxxxx podle xxxxx xxxxxx funkci [table] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;104, xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxx nákladů xxxxx xxxxx analýze xxxxxxx podle funkce xx xxxxxx xxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění schválení xxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx schválení xxxxxx xxxxxxx xx zveřejnění. |
||||
ifrs-full |
DisclosureOfAvailableforsaleAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx [text block] |
Obvyklá xxxxx: Datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx realizovatelná. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxx xxxxxxxxx xxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx přípravy xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx vztahujících xx xx biologická xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 41 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxxxxx xxxxxxxx v okamžiku xxxxxxx a státních xxxxxx xxxxxxxxxxxx xx na xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 23 – Zveřejnění |
documentation |
Úplné xxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx. [Xxxxx: Výpůjčky] |
||||
ifrs-full |
DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx rozčlenění xxxxx x&xxxx;xxxxxxx xxxxxxxxx xx xxxxx položky zůstatku xxxxxxxxx, přechod xx xxxxxxx konsolidace x&xxxx;xxxxxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 11 xxxx. X5 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxx do xxxxx xxxxxxx zůstatku xxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxx xxxxxxxxxxx k ekvivalenční metodě. |
||||
ifrs-full |
DisclosureOfBusinessCombinationsAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o podnikové xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 3 –, xxxxxxxxxx: |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx kombinací. |
||||
ifrs-full |
DisclosureOfBusinessCombinationsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxx xxxxxxxxx [line items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [table] |
Zveřejnění: XXXX 3 odst. X64 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx o podnikových xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx na xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx na xxxxxxxxxx xxxxxx u centrálních xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů. [Xxxxx: Xxxxxxx prostředky x&xxxx;xxxxxxx ekvivalenty] |
||||
ifrs-full |
DisclosureOfCashFlowStatementExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx o peněžních xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 7 – Předložení xxxxxx x&xxxx;xxxxxxxxx tocích |
documentation |
Úplné xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfChangesInAccountingEstimatesExplanatory |
text block |
label |
Zveřejnění xxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx odhadech [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx odhadech [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 odst. 39 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxx x&xxxx;xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxxx, účetních xxxxxxxx x&xxxx;xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 8 – Účetní pravidla |
documentation |
Úplné xxxxxxxxxx změn x&xxxx;xxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxx x&xxxx;xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx provedla x&xxxx;xxxxxxxx pravidlech. |
||||
ifrs-full |
DisclosureOfClaimsAndBenefitsPaidExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a vyplacených xxxxxxx [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx základního xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx kategorií xxxxxxxxxx kapitálu [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 písm. a) |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx kategorií xxxxxxxxxx kapitálu. |
||||
ifrs-full |
DisclosureOfCollateralExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxx kolaterál. |
||||
ifrs-full |
DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx a podmíněných xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx závazky [member]] |
||||
ifrs-full |
DisclosureOfCommitmentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx příslibů [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [abstract] |
||
ifrs-full |
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx podle předchozích XXXX [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxxxxxxx srovnávacích xxxxxxxxx xxxxxxxxxxxx podle xxxxxxxxxxx XXXX v první xxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx podle předchozích XXXX [table] |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx týkajících xx xxxxxxxxxxxx xxxxxxxxx připravených xxxxx xxxxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx struktury skupiny [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;10 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx struktury xxxxxxx (mateřský xxxxxx x&xxxx;xxxxxxx jeho xxxxxxx xxxxxxx). [Odkaz: Xxxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory |
text |
label |
Popis xxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx, xxxxx obsahují xxx xxxxxxxxxx, tak kapitálovou xxxxxx a mají xxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx jsou xxxxxxxx xxxxxxx (např. svolatelný xxxxxxxxxxxxx dluhový nástroj). [Xxxxx: Deriváty [member]; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxx xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;27 – Xxxxxxxxxx, xxxxxxxxxx: IFRS 12 – Cíl |
documentation |
Úplné xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfContingentLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx závazků [xxxx xxxxx] |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxxxxxx podmíněných xxxxxxx. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinaci [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podmíněných xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podmíněných xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfContingentLiabilitiesInBusinessCombinationTable |
table |
label |
Zveřejnění xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx informací týkajících xx podmíněných závazků x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx závazků [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky 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 |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx podmíněných xxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx závazků. |
||||
ifrs-full |
DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract |
label |
Zveřejnění xxxxxxxxxxxxx xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;42X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx angažovanosti x&xxxx;xxxxxxxxxxxx finančních aktivech. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx angažovanosti x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx aktivech [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 42E, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxx. [Odkaz: Náklady xx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;10 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;7 – Xxxxxxx xxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx úvěrového rizika. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
DisclosureOfCreditRiskExposureExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxx [xxxx block] |
Zveřejnění: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx míry xxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxxx xx xxxxxxx riziko vlastní xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxxx úvěr. |
||||
ifrs-full |
DisclosureOfCreditRiskExposureLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxx úvěrového xxxxxx [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 xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfCreditRiskExposureTable |
table |
label |
Zveřejnění xxxx xxxxxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxx xxxxxxxxx rizika. |
||||
ifrs-full |
DisclosureOfCreditRiskOfInsuranceContractsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx smluv [text xxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39 písm. d) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx riziku xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxx nástrojů. [Odkaz: Xxxxxx xxxxxxx xxxxxxxx; Xxxxxx dluhové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx pořizovací cena xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx výnosů xxxxxxxx xxxxxx. [Xxxxx: výnosy xxxxxxxx období včetně xxxxxxxxx závazků] |
||||
ifrs-full |
DisclosureOfDeferredTaxesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx [text xxxxx] |
Xxxxxxx praxe: IAS 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx; Xxxxxxxx daňové xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxx definovaných xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx definovaných 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 více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx definovaných xxxxxxx [table] |
Zveřejnění: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx plánů xxxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 28 |
documentation |
Zveřejnění xxxxx xxxxxxxxxxxx příspěvků. [Xxxxx: Náklady na xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx poměru, xxxxx xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx cenné xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxx papíry [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfDepositaryReceiptsTable |
table |
label |
Zveřejnění xxxxxxx papírů xxxxxxxxxxxxx xxxx cenné xxxxxx [xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx o cenných papírech xxxxxxxxxxxxx xxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xx xxxx [text xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx vkladů od xxxx. [Odkaz: Xxxxxx xx bank] |
||||
ifrs-full |
DisclosureOfDepositsFromCustomersExplanatory |
text block |
label |
Zveřejnění xxxxxx xx xxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxx xx zákazníků] |
||||
ifrs-full |
DisclosureOfDepreciationAndAmortisationExpenseExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a amortizace [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx derivátových xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx aktivech [abstract] |
||
ifrs-full |
DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx: XXX&xxxx;41 odst. 43 |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o biologických xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxx o biologických 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: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Výpůjčky] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutBorrowingsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx do tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx [table] |
Obvyklá praxe: XXXX&xxxx;7 odst. 7 |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx podrobností x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 3 –, xxxxxxxxxx: používají xx xxxxxxxx 59 x&xxxx;61 |
xxxxxxxxxxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxx rizika, xxxxx xxxxxxx xx smluv xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 127 |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx rizika, xxxxx vyplývá ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o koncentracích xxxxxx, xxxxx xxxxxxx ze xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx IFRS 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx, které vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o finančních xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4 [abstract] |
||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx aktivech xxxxx&xxxx;xxxx.&xxxx;39X xxxx. a) xxxxxxxxx XXXX 4 [xxxx xxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39G písm. a) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx o finančních xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Finanční xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4, xxxxxx hodnota] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx 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 xxxxx&xxxx;xxxx.&xxxx;39X xxxx. x) xxxxxxxxx XXXX 4 xxx xxxxxxxxxx podniky [xxxx 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 písm. a) xxxxxxxxx XXXX 4 pro xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o finančních aktivech xxxxx&xxxx;xxxx.&xxxx;39X xxxx. a) xxxxxxxxx IFRS 4 xxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx podle odst. 39E písm. a) xxxxxxxxx IFRS 4 xxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4 xxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4 pro xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o finančních xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. x) xxxxxxxxx XXXX 4 xxx společné xxxxxxx [text xxxxx] |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4 xxx společné xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4, xxxxxx hodnota] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx podrobných informací x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 xxx společné xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4 pro společné xxxxxxx [table] |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4 xxx xxxxxxxx podniky. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxx podle odst. 39E písm. x) xxxxxxxxx IFRS 4 [xxxx items] |
|
documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených k členům xxxxxxxxxxx xx jedné xxxx více 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: datum xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;31, xxxxxxxxxx: XXXX 7 odst. 35K, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o zajištěných xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx položkách. [Xxxxx: Zajištěné položky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx jedné nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutHedgedItemsTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o zajištěných xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o zajištěních. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract |
label |
Zveřejnění podrobných xxxxxxxxx o zajišťovacích 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 xxxxxxxxxx. [Xxxxx: Zajišťovací xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx slouží k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutHedgingInstrumentsTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx podrobností x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;32X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o pozemcích, xxxxxxxx x&xxxx;xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx a zařízeních. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných informací x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;6 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o ujednáních x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Odkaz: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx ze xxxxx xx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xx xxxxx xx xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;114 |
xxxxxxxxxxxxx |
Xxxxxxxxxx členění xxxxxx ze smluv xx xxxxxxxxx. [Odkaz: Xxxxxx ze xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx výnosů ze xxxxx se xxxxxxxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx 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 xx xxxxxxx xxxxxx xx smluv xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx ukončených xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx. Xxxxxxxxx jsou rozdělení xxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxx xxxxxx xx xxxxxxxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 33 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx zisku xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxx xxxxx xxxxxxx investiční xxxxxxxx na xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 odst. 9B |
documentation |
Zveřejnění xxxxx xxxxx statusu xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx změn xxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 21 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění dopadů xxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx smluv [abstract] |
||
ifrs-full |
DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx prvotně xxxxxxxxxx pojistných xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dopadu xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx v daném xxxxxx. [Xxxxx: Pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxxxxx xxxxxxxxxx pojistných xxxxx [xxxx 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 více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx smluv [xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx 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 xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx výsledek [xxxx xxxxx] |
Xxxxxxxxxx: účinný xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx dopadu xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx přístupu xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx podniků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx u přidružených xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx dopadu xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx výsledek u přidružených xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxxxxxxxxxxx xxxxxxxxxxxx přístupu xx hospodářský výsledek x&xxxx;xxxxxxxxxxxx podniků [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxxxxxxxxxxx xxxxxxxxxxxx přístupu xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx podniků [text xxxxx] |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx dopadu xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx podniků. |
||||
ifrs-full |
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx překrývacího xxxxxxxx na hospodářský xxxxxxxx u společných podniků [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M |
documentation |
Tabulka pro xxxxxxxxxx informací xxxxxxxxxx xx dopadu reklasifikace xxxxxxxxxxxx přístupu na xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable |
table |
label |
Zveřejnění xxxxxx reklasifikace xxxxxxxxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících se xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxXxXxxXxxxxxXxXxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx xxxxxx za xxxxxxxx xxxxxx kontroly, xx xxxxxxx xxxxxxx xxxxxxxxxxx xx vlastníky xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 18 |
documentation |
Zveřejnění xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx xxxxxx xx xxxxxxxx xxxxxx xxxxxxxx, xx xxxxxxx xxxxxxx xxxxxxxxxxx na vlastníky xxxxxxxxxx podniku. |
||||
ifrs-full |
DisclosureOfEmployeeBenefitsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 19 – Xxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx požitků. |
||||
ifrs-full |
DisclosureOfEntitysReportableSegmentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx provozních xxxxxxxx xxxxxx jednotky [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 8 – Zveřejnění |
documentation |
Úplné xxxxxxxxxx xxxxxxxxxx segmentů. |
||||
ifrs-full |
DisclosureOfEventsAfterReportingPeriodExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 10 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxx xx xxxxxxxx xxxxxxxx období. |
||||
ifrs-full |
DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory |
text |
label |
Popis důkazu xxxxxxxxxxxxx xxxxxx odložené xxxxxx xxxxxxxxxx, xxxx xx xxxxxxx závislé xx přebytku budoucích xxxxxxxxxxxx xxxxx xxx xxxxx xx xxxxxxx xxxxxxxxxxxx přechodných xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxx v jurisdikci, xx xxxxx xx xxxxxxxx xxxxxx xxxxxxxxxx vztahuje |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;82 |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxxx dokládajícího xxxxxx xxxxxxxx xxxxxx xxxxxxxxxx, xxxx: x)&xxxx;xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx je xxxxxxx xx přebytku xxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxxx, které xxxxxxxxx ze xxxxxxx xxxxxxxxxxxx zdanitelných xxxxxxxxxxx xxxxxxx; a b) účetní jednotka xxxxxxx ztrátu xxx x&xxxx;xxxxxx, nebo předchozím xxxxxx x&xxxx;xxxxxx xxxxxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxx xxxxxxxxxx, když xx využití závislé xx přebytku xxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxxx xx xxxxxxx xxxxxxxxxxxx přechodných xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxx v jurisdikci, xx xxxxx se xxxxxxxx xxxxxx xxxxxxxxxx vztahuje] |
||||
ifrs-full |
DisclosureOfExpensesByNatureExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxx xxxxx xxxxx. [Xxxxx: Xxxxxxx, xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx 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 [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 6 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění aktiv x&xxxx;xxxxxxxx a vyhodnocení. |
||||
ifrs-full |
DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx, xxxxxx účetní xxxxxxxx xxxxxxxx pro xxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxx referenční xxxxxx xxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. b) |
documentation |
Zveřejnění xxxxxxx rizikové expozice, xxxxxx účetní xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx stupňů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx externích xxxxxxxxx xxxxxx [xxxx block] |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 |
xxxxxxxxxxxxx |
Xxxxxxxxxx externích xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx stupně [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx externích úvěrových xxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx externích 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. IG24 |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx, xx xx zveřejnění informací x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xxxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx skutečnosti x&xxxx;xxxxxx xxxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx (xxxxxx) xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx jednotky, xxxx xxxxx xxxxx xxxxxxxx všech podnikových xxxxxxxxx, které nastaly, xxxx xx xxxxxxx xxxxxxxx xxxxxx, xx xxxxxxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 13 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DisclosureOfFairValueMeasurementOfAssetsAbstract |
label |
Zveřejnění xxxxxxx xxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxx xxxxxxx hodnotou [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxx reálnou xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx xx tabulky. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx ocenění xxxxx xxxxxxx hodnotou [table] |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 13 odst. 93 |
documentation |
Zveřejnění xxxxxxx vlastního xxxxxxxx xxxxxxx hodnotou. |
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ifrs-full |
DisclosureOfFairValueMeasurementOfEquityLineItems |
line items |
label |
Zveřejnění xxxxxxx vlastního xxxxxxxx xxxxxxx hodnotou [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfFairValueMeasurementOfEquityTable |
table |
label |
Zveřejnění ocenění xxxxxxxxx xxxxxxxx reálnou xxxxxxxx [table] |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx týkajících xx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DisclosureOfFairValueMeasurementOfLiabilitiesAbstract |
label |
Zveřejnění ocenění xxxxxxx xxxxxxx hodnotou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx ocenění xxxxxxx xxxxxxx hodnotou [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx xxxxxxx reálnou xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx závazků xxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx reálné xxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxx xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx do xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného výsledku] |
||||
ifrs-full |
DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxx XXXX&xxxx;7 xxxx.&xxxx;29 xxxx.&xxxx;x) a c) [text xxxxx] |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx možných xxxxxxx xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx hodnotou: x)&xxxx;xxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx kótovanou xxxxx xxxx xx xxxxxxxx xxxx (xxxx xxxxxxxx vázaných xx xxxxxx kapitálové xxxxxxxx), xxx xx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxx reálnou xxxxxxx xxxx možné xxxxxxxxxx xxxxxxxx; x&xxxx;x)&xxxx;xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxx reálnou xxxxxxx xxxxxx xxxxxxxxx xxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx xxxxxxx finančních nástrojů. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]; V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx označených xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx jedné nebo xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx investic xx kapitálových nástrojů xxxxxxxxxx xx oceňované xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxx xxxxxxx xxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx reálné xxxxxxx xxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx hodnoty xxxxx plánu [xxxx xxxxx] |
Xxxxxxxxxx: IAS 19 odst. 142 |
documentation |
Zveřejnění xxxxxx xxxxxxx xxxxx xxxxx definovaných xxxxxxx. [Xxxxx: Aktiva xxxxx [xxxxxx]; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxx xxxxxxx aktiv xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx reálné hodnoty xxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx informací xxxxxxxxxx xx reálné xxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxXxXxxxxXxxxXxXxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx hodnot xxxxxxx xxxxxxxxx jako xxxxxxx xxxxxxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxXxXxxxxXxxxXxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx reálných xxxxxx xxxxxxx použitých xxxx domnělé pořizovací xxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 odst. 30 |
documentation |
Zveřejnění reálných xxxxxx použitých jako xxxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx o finanční xxxxxx xxxxx IFRS xxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx; Investiční xxxxxxxx xxxxxxx; Xxxxxxxx xxxxxx s výjimkou goodwillu] |
||||
ifrs-full |
DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxXxXxxxxXxxxXxXxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx položek xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 odst. 30 |
documentation |
Tabulka pro xxxxxxxxxx informací týkajících xx xxxxxxxx xxxxxx xxxxxxx použitých jako xxxxxxx pořizovací xxxx x&xxxx;xxxxx xxxxxx závěrce xxxxx IFRS xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx a provizí (nákladu xx poplatky x&xxxx;xxxxxxx) [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx a provizí (nákladu xx xxxxxxxx a provize). [Xxxxx: Výnos x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (xxxxxx xx xxxxxxxx a provize)] |
||||
ifrs-full |
DisclosureOfFinanceCostExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nákladu [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxx (xxxxxxx). [Xxxxx: Xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění finančního xxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx předčasného xxxxxxxx x&xxxx;xxxxxxxxx kompenzací [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxxxxx označení xxxxxxxxxx xxxxx v důsledku změn XXXX 9 x&xxxx;xxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx dotčených xxxxxxx XXXX 9 u složek xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy 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 |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx finančních aktiv xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx v důsledku xxxx XXXX 9 u složek xxxxxxxxxxx splácení x&xxxx;xxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17 [text xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx změnami IFRS 9 xxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx dotčených xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx IFRS 9 xxxxxx standardu XXXX 17 [table] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx dotčených změnami XXXX 9 pomocí xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx použití IFRS 9 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 9 [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx k datu xxxxxxxxx xxxxxxx IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9XxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxx x&xxxx;xxxx prvotního xxxxxxx IFRS 9 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9 [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací o finančních xxxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv [xxxx block] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních aktiv xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených k členům xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx finančních aktiv [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx splatnosti xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx po xxxxxxxxxx xxxx xxxxxxxxxxxxxx finančních xxxxx [xxxx block] |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních xxxxx xx splatnosti xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Finanční aktiva] |
||||
ifrs-full |
DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx splatnosti xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx [table] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx aktiv xx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx, x&xxxx;xxxxx je xxxxxxxxxx překrývací xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxx, u nichž je xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: xxxxxx xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx přístup. |
||||
ifrs-full |
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstract |
label |
Zveřejnění finančních xxxxx, u nichž je xxxxxxxxxx xxxxxxxxxx přístup xxx přidružené xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M |
documentation |
Zveřejnění xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx xxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx, x&xxxx;xxxxx je xxxxxxxxxx překrývací xxxxxxx xxx přidružené xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx přidružené xxxxxxx [table] |
Zveřejnění: účinný xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx je xxxxxxxxxx překrývací xxxxxxx xxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, u nichž xx xxxxxxxxxx překrývací xxxxxxx xxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx aktiv, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx pro společné xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních aktiv, x&xxxx;xxxxx je xxxxxxxxxx xxxxxxxxxx xxxxxxx pro xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx pro společné xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx uplatňován xxxxxxxxxx přístup pro xxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, u nichž xx uplatňován překrývací xxxxxxx pro společné xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx osách xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx uplatňován xxxxxxxxxx xxxxxxx [table] |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39L xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx převedených xxxxxxxxxx xxxxx, xxxxx xxxxxx odúčtována v celém xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 42D |
documentation |
Zveřejnění xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx finanční aktiva, xxxxx nejsou odúčtována x&xxxx;xxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx rozsahu [xxxx xxxxx] |
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xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx osách xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx odúčtována x&xxxx;xxxxx rozsahu [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění informací xxxxxxxxxx se xxxxxxxxxxx xxxxxxxxxx xxxxx, která xxxxxx odúčtována x&xxxx;xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx nebo xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxx xxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxx sazby [xxxx xxxxx] |
Xxxxxxx xxxxx: IFRS 7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních xxxxxxxx xxxxx xxxx xxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxx úrokové xxxxx [xxxx items] |
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documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nástrojů xxxxx xxxx xxxxxxx xxxxx [xxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 odst. 39 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx finančních nástrojů xxxxx xxxx úrokové xxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
DisclosureOfFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 – Xxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx jako xxxxxx k obchodování. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx nástrojích [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o finančních xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;31, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx podrobností x&xxxx;xxxxxxxxxx nástrojích. |
||||
ifrs-full |
DisclosureOfFinancialLiabilitiesAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx dotčených změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx splacení s negativní xxxxxxxxxx [abstract] |
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ifrs-full |
DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx předčasného splacení x&xxxx;xxxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxxxxx označení xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx XXXX 9 u prvků xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx změnami XXXX 9 u složek xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx [line xxxxx] |
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xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx předčasného xxxxxxxx s negativní xxxxxxxxxx [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. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx finančních závazků xxxxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17 [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních závazků xxxxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17 [text xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních xxxxxxx xxxxxxxxx xxxxxxx IFRS 9 xxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx dotčených xxxxxxx XXXX 9 xxxxxx standardu XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx 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 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx finančních xxxxxxx dotčených xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků k datu xxxxxxxxx xxxxxxx XXXX 9 [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx použití XXXX 9 [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 42I |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxx k datu xxxxxxxxx xxxxxxx IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx k datu prvotního xxxxxxx IFRS 9 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Tyto xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9 [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx o finančních xxxxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx k obchodování [text xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních závazků xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx postupů a pravidel xxxxxx xxxxxxxx pro xxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: IFRS 1 – Xxxxxxxxxx a zveřejňování |
documentation |
Úplné xxxxxxxxxx xxxxxxx přijetí xxxxxxxxxxxxx xxxxxxxxx účetního xxxxxxxxxxx účetní jednotkou. |
||||
ifrs-full |
DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx forem xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx: IFRS 12 xxxx.&xxxx;X26 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxx (např. xxxxxxxx xxxxx xxxxxx nebo xxxxxxxxxxx xxxxxx) xxxxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 – Xxxxxxxxxxx účetnictví |
documentation |
Úplné xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: IAS 1 xxxx.&xxxx;51 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx zeměpisných xxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx oblastí [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 33 |
documentation |
Tabulka pro xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx v trvání. |
||||
ifrs-full |
DisclosureOfGoodwillExplanatory |
text block |
label |
Zveřejnění xxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxxxxXxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx penězotvorné xxxxxxxx |
Xxxxxxxxxx: IAS 36 odst. 133 |
documentation |
Vysvětlení xxxxxx, xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx). [Xxxxx: Xxxxxxxx; Xxxxxxxxxxxx xxxxxxxx [member]; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx státních xxxxxx [xxxx block] |
Zveřejnění: XXX 20 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx státních dotací. |
||||
ifrs-full |
DisclosureOfHedgeAccountingAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o zajištěních [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx [text block] |
Zveřejnění: Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx účetnictví. |
||||
ifrs-full |
DisclosureOfHedgeAccountingLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx [table] |
Zveřejnění: Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se podrobností x&xxxx;xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx způsobu, xxxxx xxxxxx xxxxxxxx xxxxxxxxx podíly v podobných xxxxxxxx jednotkách [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X3 |
xxxxxxxxxxxxx |
Xxxxxxxxxx způsobu, xxxxx účetní xxxxxxxx xxxxxxxxx xxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx jednotkách. |
||||
ifrs-full |
DisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o tom, xxx řídí jednotka xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx sazby, x&xxxx;xxxxx xxxxxxx x&xxxx;xxxx vykázání x&xxxx;x&xxxx;xxxxxxxx xxxxxxxxxxxxx z finančních xxxxxxxx xxxxxxxxx tohoto xxxxxxxx, jimž je xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24J písm. a) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxx, xxx jednotka xxxx xxxxxxx na xxxxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx pokroku x&xxxx;xxxx xxxxxxxx x&xxxx;x&xxxx;xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx nástrojů xxxxxxxxx xxxxxx xxxxxxxx, jimž xx vystavena. |
||||
ifrs-full |
DisclosureOfHyperinflationaryReportingExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx ekonomikách [xxxx xxxxx] |
Xxxxxxxxxx: XXX 29 –, zveřejnění: |
documentation |
Úplné xxxxxxxxxx vykazování x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx ztráty xx xxxxxxxxxxxx x&xxxx;xxxxxxx ztráty xx xxxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: IAS 36 odst. 126 |
documentation |
Zveřejnění xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxxxxx; Zrušení xxxxxx ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx znehodnocení [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx zařazené xx xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx znehodnocení [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxxxxx nebo xxxxxxx xxxxxx ze xxxxxxxxxxxx za xxxxxxxxxxxxx xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx do tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx&xxxx;xxxxxxxx xxxx xxxxxxx ztráty xx xxxxxxxxxxxx za xxxxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx ztráty xx xxxxxxxxxxxx xxxxxxxx xxxx zrušené xx xxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 36 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxx aktiv. |
||||
ifrs-full |
DisclosureOfIncomeTaxExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xx zisku [xxxx xxxxx] |
Xxxxxxxxxx: IAS 12 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxx nebo xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx stanovení xxxxxx xxxxxxx zboží nebo xxxxxx přijatých jako xxxxxxxxxxxx za xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx (xx. jiné xxx xxxxxxx xxxx) xxxxxxx xx xxxxxxx xxxxxxx poskytnutých xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxxxx reálné xxxxxxx xxxxxxxxx xxxxx xxxx xxxxxx, xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie, xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxx období xxxxxxxxxxxx [text block] |
Zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx xxxx služeb přijatých xxxx protihodnota xx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx o úhradách xxxxxxxx xx xxxxx, xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx, odkazem xx reálnou xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx hodnoty xxxxxxxxx xxxxx nebo služeb, xxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;47 písm. a) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx jako xxxxxxxxxxxx xx xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o činnostech, xx xxx xx xxxxxxxx xxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx, xx něž xx xxxxxxxx regulace xxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;14 – Xxxxxxxxxx xxxxxxxx, xx xxx xx xxxxxxxx xxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xx něž se xxxxxxxx regulace xxxxx. Xxxxxxxx xxxxx xx xxxxx xxx xxxxxxxxx xxx, xxxxx xxx xxxxxxx xxxxxxxxxx xx xxxxx xxxx xxxxxx, x&xxxx;xxxxx xxxxx xxxxxxx xxxxxxx nebo xxxxxxxxx xx strany xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xx xxx xx xxxxxxxx xxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy 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 |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o činnostech, xx xxx xx xxxxxxxx xxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 – Xxxxxxxxxx činností, xx xxx xx xxxxxxxx xxxxxxxx sazeb |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx činností, na xxx xx xxxxxxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfInformationAboutAgriculturalProduceExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx produktu. Zemědělský xxxxxxx xx xxxxxxxx xxxxxxx z biologických xxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o zemědělském xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx se xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o částkách xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx o částkách xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx časového rozlišení xxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 14 – Xxxxxxxxxx xxxxxxxxxx xxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx xxxxxxxxxx v souvislosti xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx vykázaných x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 – Vysvětlení xxxxxxxxxx xxxxxx |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o částkách, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx výkaz x&xxxx;xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxxxxx zajišťovacího xxxxxxxxxx xxxxxxxxx výkaz o úplném xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx, xxxxx v důsledku xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxx výsledku [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o částkách, které x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx o úplném xxxxxxxx [table] |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx informací xxxxxxxxxx xx xxxxxx, které x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx o úplném xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 – Xxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o konsolidovaných xxxxxxxxxxxxxxx jednotkách [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách [xxxxx] |
Xxxxxxxxxx: IFRS 12 – Xxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx účetní jednotky x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx konsolidovaných xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx oceňované reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. 24G |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx oceňované xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx nebo xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx označených za xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable |
table |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxx expozicích označených xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících se xxxxxxxxx xxxxxxx xxxxxxxxxx xx oceňované reálnou xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o úvěrovém riziku, xxxxx vyplývá xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx riziku, xxxxx vyplývá ze xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 [text xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 131 |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx items |
label |
Zveřejnění informací x&xxxx;xxxxxxxx riziku, 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 xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx riziku, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [table] |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;131 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx definovaných xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 odst. 24J |
documentation |
Zveřejnění informací x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx sazeb xx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxx rizik xxxxxx jednotky. |
||||
ifrs-full |
DisclosureOfInformationAboutEmployeesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o zajišťovacích xxxxxxxx xxxxxx jednotky, xxxxx xxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx referenční xxxxxx xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxx jsou xxxxx xxxxxxx xxxxxxxxxx vzniklou x&xxxx;xxxxxxx referenční úrovně xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx odúčtování aktiv x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o očekávaném xxxxxxxxxx xxxxx z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o očekávaném odúčtování xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy. [Xxxxx: Pojistné xxxxxxx [xxxxxx]; Aktiva z peněžních xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx; Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx 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 |
DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable |
table |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx z peněžních toků x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109X |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx odúčtování xxxxx x&xxxx;xxxxxxxxx toků x&xxxx;xxxxxxxx xxxxxxxx smlouvy. |
||||
ifrs-full |
DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx vykázání xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx do xxxxxxxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx smlouvy xx xxxxxxxxxxxxx výsledku. [Xxxxx: Marže x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o očekávaném xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx výsledku [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable |
table |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx vykázání xxxxx x&xxxx;xxxxxxxx xxxxxxx xx hospodářského xxxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx o očekávaném vykázání xxxxx x&xxxx;xxxxxxxx xxxxxxx xx hospodářského xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxxx jednotce [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 26 |
documentation |
Zveřejnění xxxxxxxxxxxxxx a kvantitativních xxxxxxxxx x&xxxx;xxxxxxxx účetní jednotky x&xxxx;xxxxxxxxxxxxxxx jednotkách, zejména xxxxxx xxxxxx, účelu, xxxxxxxxx a činností xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx jejího xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění informací x&xxxx;xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxXxxXxxxxxXxxxXxxxxXxXxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx o likviditě, xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx, které xxxxx xxxxxxxx reálnou xxxxxxx xxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách [xxxx xxxxx] |
Xxxxxxx: IFRS 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx, zárukách xxxx xxxxxxx závazcích xxxx xxxxxx xxxxxxx, které xxxxx xxxxxxxx reálnou xxxxxxx xxxx xxxxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o splatnosti xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;147 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxx informace xxxxx zahrnovat xxxxxx xxxxxx doby xxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, případně x&xxxx;xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxx výplat požitků, xxxx je například xxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx použitých pro xxxxxxx xxxxxxxxxx xxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;126 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx alokaci xxxxxxxxxx xxxx xx xxxxxxxxx xx zákazníky. |
||||
ifrs-full |
DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx informací o metodách, xxxxxxxx x&xxxx;xxxxxxxxxxxxx použitých xxx posouzení xxxx, xxx xx odhad xxxxxxxxxx xxxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;126 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx použitých xxx posouzení toho, xxx xx xxxxx xxxxxxxxxx protihodnoty xxxxxx. |
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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 x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx xx xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o metodách, vstupech x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx vratek, xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: XXXX 15 xxxx.&xxxx;126 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx oceňování xxxxxxx xxxxxxxxxx xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxxx xx zákazníky. |
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ifrs-full |
DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o povaze xxxxx, xx xxxxx xxxxxxx xxxxxxxx praktické zjednodušení xxxxx xxxxxxxx&xxxx;46X xxxxxxxxx XXXX 16, xxxxx xx xxxxxxxxxxx xx xxxxxxx úlevy xx xxxxxxxx, xxxxx xxxx xxxxxx důsledkem xxxxxxxx XXXXX-19 [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 60A písm. a) |
documentation |
Zveřejnění xxxxxxxxx o povaze xxxxx, xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx zjednodušení xxxxx xxxxxxxx&xxxx;46X xxxxxxxxx XXXX 16, xxxxx xxxxxxxxxx praktické xxxxxxxxxxxx xx xxxxxxx xxxxx xx nájemném, xxxxx xxxx přímým důsledkem xxxxxxxx XXXXX-19 a splňují xxxxxxxx xxxx.&xxxx;46X xxxxxxxxx XXXX 16. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx pro xxxxxxxxxx xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací o překrývacím xxxxxxxx pro xxxxxxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx podniky [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo více xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx [table] |
Zveřejnění: xxxxxx při xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx přístupu pro xxxxxxxxxx podniky. |
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ifrs-full |
DisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o překrývacím xxxxxxxx xxx společné xxxxxxx [text xxxxx] |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx IFRS 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o překrývacím xxxxxxxx xxx společné xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx podniky [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx přístupu xxx xxxxxxxx podniky [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 pro xxxxxxxxxx xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxxxx podniky [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx výjimce x&xxxx;XXXX 9 xxx xxxxxxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 pro xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
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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. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 pro xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39J |
documentation |
Tabulka xxx xxxxxxxxxx Xxxxxxxxx x&xxxx;xxxxxxx výjimce x&xxxx;XXXX 9 xxx přidružené xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxx z IFRS 9 xxx společné xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 pro xxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx z IFRS 9 pro xxxxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxx výjimce z IFRS 9 xxx xxxxxxxx xxxxxxx [line xxxxx] |
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xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do tabulky. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací o dočasné xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxx podniky [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39J |
documentation |
Tabulka xxx xxxxxxxxxx Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxx podniky. |
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ifrs-full |
DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxx xxxxxxx peněžní xxxx [abstract] |
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ifrs-full |
DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, jakým xxxxxxx xxxxxxx xxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 23A |
documentation |
Zveřejnění xxxxxxxxx o podmínkách xxxxxxxxxxxxx xxxxxxxx a způsobu, jakým xxxxxxx xxxxxxx xxxxxxx xxxx. [Xxxxx: Zajišťovací xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxXxxxxxXxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o podmínkách zajišťovacích xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxx budoucí xxxxxxx xxxx [line items] |
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documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx do tabulky. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx více xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxXxxxxxXxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací o podmínkách xxxxxxxxxxxxx nástrojů a způsobu, xxxxx xxxxxxx xxxxxxx xxxxxxx toky [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx a způsobu, xxxxx ovlivní budoucí xxxxxxx xxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx investiční xxxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx xxxxxxxxxx investiční jednotkou [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx xxxxxxxxxx investiční xxxxxxxxx. [Xxxxx: Zveřejnění xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx xxxxxxxxxx investiční xxxxxxxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx ovládaných investiční xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx podnicích [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací o nekonsolidovaných xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx podnicích. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxx podniků. |
||||
ifrs-full |
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx za jednotlivá xxxxxx xxxx za xxxxxxxxxxxxx xxxxxxxx [abstract] |
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ifrs-full |
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxx aktiva xxxx xx xxxxxxxxxxxxx jednotku [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx xxxx zrušené xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxx, xxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx; Xxxxxx xx xxxxxxxxxxxx; Xxxxxxx xxxxxx xx xxxxxxxxxxxx; Penězotvorné xxxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o vykázané xxxx xxxxxxx xxxxxx ze xxxxxxxxxxxx xx xxxxxxxxxx xxxxxx nebo xx xxxxxxxxxxxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx xx xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným na xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable |
table |
label |
Zveřejnění informací x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxx ze xxxxxxxxxxxx xx jednotlivá xxxxxx xxxx za penězotvornou xxxxxxxx [table] |
Zveřejnění: XXX&xxxx;36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxx nebo xxxxxxxxxxxx xxxxxxxx, xx xxxxx xxxx xxxxxx xxxx zrušena xxxxxx xx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx penězotvorné xxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací xx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx zařazené do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx pro ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx ve výkazu x&xxxx;xxxxxxxx xxxxxx, xxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací xxxxxxxxxxxx xxxxxxxxxxxx xxxx aktiv xxxxxxxx pro ocenění xxxxxxx hodnotou x&xxxx;xxxxxxxxx xxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx pozici. |
||||
ifrs-full |
DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx sesouhlasení xxxx určených xxx xxxxxxx reálnou hodnotou x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxxx o finanční xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 13 odst. 94 |
documentation |
Zveřejnění xxxxxxxxx umožňujících sesouhlasení xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici. |
||||
ifrs-full |
DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx určených pro xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx položkami xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 94 |
documentation |
Zveřejnění informací xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací, které xxxxxxxxxx účetní xxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxx z financování [xxxx xxxxx] |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx, které uživatelům xxxxxx xxxxxxx umožní xxxxxxxxxx změny xxxxxxx x&xxxx;xxxxxxxxxxx, a to jak xxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxx, xxx xxxxx xxxxxxxxx. [Xxxxx: Závazky x&xxxx;xxxxxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx [line xxxxx] |
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xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. 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 |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx přijetí xxxxxxxxx xxxx interpretací [xxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění informací xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx veličin x&xxxx;xxxxxxx použitým x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 [abstract] |
||
ifrs-full |
DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory |
text block |
label |
Zveřejnění xxxxxxxxx veličin x&xxxx;xxxxxxx xxxxxxxx k ocenění xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 117 písm. a) |
documentation |
Zveřejnění xxxxxxxxx veličin x&xxxx;xxxxxxx xxxxxxxx k ocenění xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx items |
label |
Zveřejnění vstupních xxxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti standardu XXXX 17 [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table |
table |
label |
Zveřejnění xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti standardu XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx k ocenění xxxxx spadajících do xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx nástrojů x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxx zisku xx akcii |
Zveřejnění: IAS 33 xxxx.&xxxx;70 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx (xxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxx), xxxxx xx mohly x&xxxx;xxxxxxxx potenciálně zředit xxxxxxxx xxxxxxxx xxxxx xx akcii, xxx xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx akcii, xxxxxxx xxxx xx xxxxxxxxxxx období xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 – Xxxxxxxxxx, xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx pojistných smluv. |
||||
ifrs-full |
DisclosureOfInsurancePremiumRevenueExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
DisclosureOfInsuranceRiskExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx rizika jiného xxx finanční riziko xxxxxxxxxxx xx xxxxxxxx xxxxxxxx na výstavce. |
||||
ifrs-full |
DisclosureOfIntangibleAssetsAbstract |
label |
Zveřejnění xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx [xxxx block] |
Obvyklá praxe: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx nehmotných xxxxx a goodwillu. [Odkaz: Xxxxxxxx xxxxxx a goodwill] |
||||
ifrs-full |
DisclosureOfIntangibleAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxxxxx: IAS 38 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx aktiv. |
||||
ifrs-full |
DisclosureOfIntangibleAssetsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx definovaným xx xxxxx nebo více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx pro xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx nehmotných xxxxx, xxxxx jsou xxx účetní xxxxxxxx xxxxxxxx. [Xxxxx: Nehmotná xxxxxx významná pro xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx účetní jednotku [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx xxxxx xxxx xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfIntangibleAssetsMaterialToEntityTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx, xxxxx xxxx xxx účetní xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx aktivech [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx dobou xxxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx s neurčitou xxxxx xxxxxxxxxxxxx [xxxx block] |
Zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx dobou použitelnosti. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxx použitelnosti [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 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 xxxxxxxxxx xx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti. |
||||
ifrs-full |
DisclosureOfInterestExpenseExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx nákladů [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx úrokových xxxxxxx. [Xxxxx: Úrokové xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx (xxxxxxx) [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxx výnosů. [Xxxxx: Xxxxxxx výnosy] |
||||
ifrs-full |
DisclosureOfInterestInFundsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXXX 5 – Řešení |
documentation |
Úplné xxxxxxxxxx podílu xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxxxx xx xxxxxxxx, xxxxxxxx xxxxxxx, uvedení xx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx likvidaci. |
||||
ifrs-full |
DisclosureOfInterestsInAssociatesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx podnicích [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;2 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podílů v přidružených xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx společných xxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;2 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxx xx xxxxxxxx, které spoluovládají xxx xxxx více 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 zveřejnění xxxxxx x&xxxx;xxxxxx účetních xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx v dceřiných xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;2 písm. b) xxx i) |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podílů x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;2 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx v strukturovaných jednotkách, xxxxx účetní xxxxxxxx xxxxxxxx (xxxxxxxxxxxxxxx strukturované xxxxxxxx). [Xxxxx: Nekonsolidované xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx mezitímního xxxxxxxx xxxxxxxxxxx [text block] |
Zveřejnění: XXX 34 – Xxxxx xxxxxxxxxxx účetního xxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxxxxx xxxxxxxx výkaznictví. |
||||
ifrs-full |
DisclosureOfInternalCreditExposuresAbstract |
label |
Zveřejnění xxxxxxxxx xxxxxxxxx stupňů [abstract] |
||
ifrs-full |
DisclosureOfInternalCreditExposuresExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx interních xxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx: xxxxx xxxxx 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;XX25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx stupně [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx interních úvěrových xxxxxx [table] |
Příklad: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;XX25 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 2 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 – Xxxxxx xxxxxxxxxx xxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxx, xxxxx: x)&xxxx;xxxxx xxxxxxxx xxxxxxxxxx od xxxxxxx xxxx xxxx investorů xx xxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx (investorům); x)&xxxx;xx xxxxx investorovi (xxxxxxxxxx) zaváže, že xxxxx xxxxxxxxx xxxxx xx investovat xxxxxxxxxx xxxxxxxx xx účelem xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx, xxxxxx z investic xxxx xxxxxxx; a c) oceňuje x&xxxx;xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxx investic 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 xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 40 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx majetku [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfInvestmentPropertyTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o investičním xxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;32X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx. [Xxxxx: Investice xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx investic xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Investice x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx xxxxxxxx [text block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. B4 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx společných xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx činností [xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X4 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx podniků [xxxx xxxxx] |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 písm. b), xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx společných xxxxxxx. [Xxxxx: Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx společných xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 písm. x), xxxxxxxxxx: IFRS 12 xxxx. X4 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx podniků. |
||||
ifrs-full |
DisclosureOfLeasePrepaymentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx leasingových xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 – Vykázání, zveřejnění: XXXX 16 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx leasingů. |
||||
ifrs-full |
DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract |
label |
Zveřejnění xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx a emitovaných s neoddělitelným xxxxxxxx xxxxxxxxx xx xxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx oceněných xxxxxxx hodnotou x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx posílením xx xxxxx strany [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx oceněných xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx posílením xx xxxxx xxxxxx. [Xxxxx: Xxxxxxx oceněné xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx posílením xx xxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx závazků xxxxxxxxx xxxxxxx hodnotou a emitovaných x&xxxx;xxxxxxxxxxxxxx úvěrovým xxxxxxxxx xx xxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxxxx s neoddělitelným úvěrovým xxxxxxxxx xx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx smluv [text xxxxx] |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o riziku xxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxxxx [xxxxxx]; Xxxx xxxxxxxxxx smluv [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxXxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxx xxxxxxxxxxx bankám] |
||||
ifrs-full |
DisclosureOfLoansAndAdvancesToCustomersExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx a záloh xxxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Úvěry x&xxxx;xxxxxx poskytované xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx odběratelů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx hlavních odběratelů [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx odběratelů [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 34 |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx tržního rizika. [Xxxxx: Xxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění tržního xxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx pojistných smluv. [Xxxxx: Tržní xxxxxx [xxxxxx]; Typy xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract |
label |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxx účely xxxxxx rizika xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx finančních xxxxx xxxxxxxx pro xxxxx xxxxxx rizika xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. X11X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Xxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx finančních aktiv xxxxxxxx pro xxxxx xxxxxx xxxxxx likvidity [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné xxxx xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable |
table |
label |
Zveřejnění xxxxxxx xxxxxxxxxx finančních xxxxx držených xxx xxxxx xxxxxx rizika xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. X11X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx xxxxxx xxxxxx likvidity. |
||||
ifrs-full |
DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract |
label |
Zveřejnění xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti x&xxxx;xxxxxx xxxxxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx splatnosti u rizika xxxxxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti x&xxxx;xxxxxx xxxxxxxxx, xxxxx vyplývá xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx likvidity, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací x&xxxx;xxxxxxx splatnosti x&xxxx;xxxxxx xxxxxxxxx, které xxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx finančních xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx závazků [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx 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 informací xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx pohledávek x&xxxx;xxxxxxxxxxxx xxxxxx finančního xxxxxxxx. Finanční leasing xx xxxxxxx, který xxxxxxx v podstatě všechna xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxx z leasingových xxxxxx xxxxxxxxxx leasingu [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx do xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxx z leasingových xxxxxx finančního xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx se analýzy xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx leasingu. |
||||
ifrs-full |
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract |
label |
Zveřejnění xxxxxxx xxxxxxxxxx leasingových xxxxxx xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxxxx plateb xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx je xxxxxxx, který nepřevádí x&xxxx;xxxxxx všechna xxxxxx x&xxxx;xxxxxx vyplývající x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti leasingových xxxxxx xxxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxx xxxxxxxxxx leasingových plateb xxxxxxxxxxxx leasingu. |
||||
ifrs-full |
DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory |
text block |
label |
Zveřejnění xxxxxxx splatnosti nediskontovaných xxxxxxxxx xxxxxx pro xxxxxx odkup xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 42E xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx nediskontovaných xxxxxxxxx xxxxxx, které xxxxx xxxx xxxxx být xxxxxxxx k zpětnému xxxxxx xxxxxxxxxxxx finančních xxxxx, xxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx převedená xxxxxx, xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx angažovanosti xxxxxx jednotky. [Odkaz: Xxxxxxxxxxxxxx xxxxxxx odtok xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxx finančních xxxxx; Xxxx xxxxxx splatné xxxxxxxxxxxxx s ohledem xx xxxxxxxxx aktiva] |
||||
ifrs-full |
DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract |
label |
Zveřejnění xxxxxxx xxxxxxxxxx nediskontovaných xxxxxxxxx xxxxxx xxx zpětný xxxxx odúčtovaných finančních xxxxx nebo částek xxxxxxxxx xxxxxxxxxxxxx s ohledem xx převedená aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx zpětný xxxxx xxxxxxxxxxxx finančních xxxxx xxxx částek xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx pro xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx přejímajícímu x&xxxx;xxxxxxx xx převedená xxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. 42E písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx splatnosti xxxxxxxxxxxxxxxx xxxxxxxxx odtoků xxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx nebo xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx povahy a míry xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxx xxxxxxxxxxxxx z finančních xxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací, xxxxx xxxxxxxxxx xxxxxx závěrky xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxx xxxxx vyplývajících x&xxxx;xxxxxxxxxx nástrojů, jimž xx xxxxxx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx xx xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a míry xxxxx xxxxxxxxxxxxx z finančních xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;33, zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx povahy a míry xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx rizik xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací xxx zhodnocení povahy x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a míry xxxxx, která vyplývají xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a míry xxxxx, která vyplývají xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [text xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 odst. 125 |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxx xxxxx, která xxxxxxxxx ze xxxxx xxxxxxxxxxx do rozsahu působnosti xxxxxxxxx IFRS 17. |
||||
ifrs-full |
DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx povahy x&xxxx;xxxx xxxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti standardu XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx povahy x&xxxx;xxxx rizik, která xxxxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací o povaze x&xxxx;xxxx xxxxx, xxxxx xxxxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxXxxxxXxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx xx xxxx výsledkem xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 12 odst. 82A |
documentation |
Popis xxxxxx potenciálních xxxxxxxx xxxxxxxx, xxxxx xx xxxx výsledkem výplaty xxxxxxxx akcionářům xxxxxx xxxxxxxx xxxxxxxxx v jurisdikcích, xxx xx xxxxx xxxxxxxxx daní xx xxxxx xxxxx xxxx xxxxx, xxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxx xxxxxxxxxxx xxxx xx xxxxxxxx xxxx xxxxxxxxx akcionářům xxxxxx xxxxxxxx, nebo xxx xxxxx xxx xxxx xx xxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx, xxxxxxxx část xxxx celý čistý xxxx xxxx nerozdělený xxxx je xxxxxxxx xxxx xxxxxxxxx akcionářům xxxxxx jednotky. [Odkaz: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx hodnoty xxxxx xxxxxxxxxxxx podílníkům [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxx 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: IAS 19 xxxx.&xxxx;140 písm. a) |
documentation |
Zveřejnění xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: Xxxxx závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx 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 |
XxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [table] |
Zveřejnění: IAS 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx čistých xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxx zajistitele x&xxxx;xxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, IFRS 4 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx čisté x&xxxx;xxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Odkaz: Xxxx xxxxxxxxxx xxxxx [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 xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování povinně xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable |
table |
label |
Zveřejnění čistého x&xxxx;xxxxxxx podílu x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx vyplývajících x&xxxx;xxxxxxxxxx smluv [table] |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xx skončení xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx událostí xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx [text block] |
Zveřejnění: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xx skončení xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xx xxxxxxxx xxxxxxxx období xxxxxxxxxxxx xxxxxx xxxxxx závěrky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxx xx skončení účetního xxxxxx nevyžadujících xxxxxx xxxxxx xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Tyto pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xx skončení účetního xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx závěrky [table] |
Zveřejnění: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx informací týkajících xx xxxxxxxx po xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění nekontrolních xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxx podíly] |
||||
ifrs-full |
DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory |
text block |
label |
Zveřejnění xxxxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx činností [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 5 – Xxxxxxxxxx a zveřejňování |
documentation |
Úplné xxxxxxxxxx xxxxxxxxxxxx aktiv xxxxxxxx k prodeji a ukončených xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji] |
||||
ifrs-full |
DisclosureOfNotesAndOtherExplanatoryInformationExplanatory |
text block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxx vysvětlujících xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx komentářů x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx úplné xxxx xxxxxx závěrky. |
||||
ifrs-full |
DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx a váženého xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx nástrojů [xxxx xxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxx počtu a váženého xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. jiných xxx xxxxxxx xxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxx a váženého průměru xxxxxxxxxxxx xxx akciových xxxx [xxxx block] |
Zveřejnění: XXXX 2 odst. 45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxx. [Xxxxx: Vážený xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx a váženého xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx dob xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění počtu x&xxxx;xxxxxxxx průměru xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx [text block] |
Zveřejnění: XXXX 2 odst. 45 xxxx. d) |
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Zveřejnění xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx akciových xxxx. [Xxxxx: Vážený xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxx x&xxxx;xxxxxxxx průměru xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx žijících xxxxxxxxx xxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx počtu x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx sjednaných dob xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx [xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx smluvně sjednaných xxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxxxxx a metod řízení xxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxxxxx a metod xxxxxx kapitálu [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxxx xxxxxx jednotky xxx řízení xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable |
table |
label |
Zveřejnění xxxx, xxxxxxxx a metod xxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;136 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxx, pravidel x&xxxx;xxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 – Xxxxxxxxx xxxxxxxxxx xxxxx a finančních xxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx započtení xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx závazků. [Xxxxx: Finanční xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx [xxxx block] |
Zveřejnění: XXXX 7 odst. 13C |
documentation |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
DisclosureOfOffsettingOfFinancialAssetsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy 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 |
DisclosureOfOffsettingOfFinancialAssetsTable |
table |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx aktiv [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx závazků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx závazků [text xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo více 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 xxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx provozních xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 8 odst. 23 |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfOperatingSegmentsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx provozních segmentů [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx segmentů [table] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx provozních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění ostatních xxxxx. [Xxxxx: Ostatní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxxxx aktiv [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxxxx xxxxx. [Odkaz: Ostatní xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění ostatních xxxxxxxxxxxx xxxxxxx. [Odkaz: 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. [Odkaz: Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxxxx aktiv [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx dlouhodobých xxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx závazků [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxx provozních xxxxxxx. [Xxxxx: Ostatní xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxxx provozních xxxxxx xxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxxx výnosy (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx ostatních provozních xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: XXX 37 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx jiných xxxxxx, xxxxxxxxxxx aktiv x&xxxx;xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx rezerv [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx rezerv. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxx rezerv. |
||||
ifrs-full |
DisclosureOfPerformanceObligationsAbstract |
label |
Zveřejnění závazků x&xxxx;xxxxxx [abstract] |
||
ifrs-full |
DisclosureOfPerformanceObligationsExplanatory |
text block |
label |
Zveřejnění xxxxxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx k plnění xx xxxxxxxxx se zákazníky. [Xxxxx: Závazky x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx závazků x&xxxx;xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 odst. 119 |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxx ve xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx předem x&xxxx;xxxxxxxxx xxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx předem x&xxxx;xxxxxxxxx xxxxx. [Xxxxx: Ostatní xxxxxx; Xxxxxx předem] |
||||
ifrs-full |
DisclosureOfProductsAndServicesAbstract |
label |
Zveřejnění xxxxxxx a služeb [abstract] |
||
ifrs-full |
DisclosureOfProductsAndServicesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx výrobků x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxxxxxxx výrobků a služeb xxxxxx xxxxxxxx. [Odkaz: Xxxxxxx a služby [member]] |
||||
ifrs-full |
DisclosureOfProductsAndServicesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfProductsAndServicesTable |
table |
label |
Zveřejnění xxxxxxx a služeb [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx (xxxxxx) z provozních xxxxxxxx. [Xxxxx: Xxxx (xxxxxx) z provozních činností] |
||||
ifrs-full |
DisclosureOfPropertyPlantAndEquipmentAbstract |
label |
Zveřejnění xxxxxxxxxx informací x&xxxx;xxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 16 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx, xxxxx a zařízení. |
||||
ifrs-full |
DisclosureOfPropertyPlantAndEquipmentLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o pozemcích, xxxxxxxx a zařízeních [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o pozemcích, budovách x&xxxx;xxxxxxxxxx [table] |
Zveřejnění: IAS 16 xxxx.&xxxx;73 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxx o pozemcích, budovách x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx položek. |
||||
ifrs-full |
DisclosureOfProvisionMatrixLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx opravných položek [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx opravných xxxxxxx [xxxxx] |
Xxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx opravných položek. |
||||
ifrs-full |
DisclosureOfProvisionsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx kvantitativních informací x&xxxx;xxxxxxxxxx xxxxxxxxxx, které xxxx ještě xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, které musí xxxxx přejít na xxxxxxxxxxxx xxxxxxxxxx sazbu [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx kvantitativních informací x&xxxx;xxxxxxxxxx nástrojích, xxxxx xxxx ještě přejít xx xxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx nástrojích, xxxxx xxxx xxxxx xxxxxx na xxxxxxxxxxxx xxxxxxxxxx sazbu [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx o finančních nástrojích, xxxxx musí ještě xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. b) |
documentation |
Tabulka pro xxxxxxxxxx kvantitativních xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxxxxx, xxxxx musí xxxxx xxxxxx na xxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx informací o leasinzích xx pronajímatele [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx informací o aktivech x&xxxx;xxxxx x&xxxx;xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx kvantitativních xxxxxxxxx x&xxxx;xxxxxxxx z práva x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx informací x&xxxx;xxxxxxxx x&xxxx;xxxxx k užívání. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx z práva x&xxxx;xxxxxxx [line items] |
|
documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx kvantitativních informací x&xxxx;xxxxxxxx z práva x&xxxx;xxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx rozpětí xxxxxxxxxxxx xxx žijících xxxxxxxxx xxxx [abstract] |
||
ifrs-full |
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx rozpětí realizačních xxx xxxxxxxx xxxxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. d) |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx cen xxxxxxxx akciových xxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable |
table |
label |
Zveřejnění xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx akciových opcí [xxxxx] |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx rozpětí xxxxxxxxxxxx xxx žijících xxxxxxxxx opcí. |
||||
ifrs-full |
DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách, xxxxx xxxx xx xxxx xxxxxxx, jejichž xxxxx xx menší xxx podíl účetní xxxxxxxx [xxxx block] |
Příklad: XXXX 12 xxxx. X26 xxxx. d) |
documentation |
Zveřejnění xxxxxxxxx a výše xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xx xxxx stranám, jejichž xxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxx xxx xxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx finančních xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění reklasifikace xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací o reklasifikaci xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
DisclosureOfReclassificationOfFinancialAssetsLineItems |
line items |
label |
Zveřejnění xxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfReclassificationOfFinancialAssetsTable |
table |
label |
Zveřejnění xxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx reklasifikace finančních xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfReclassificationsOrChangesInPresentationExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx nebo xxxx xx vykazování [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx nebo xxxx xx vykazování xxxxxxx x&xxxx;xxxxxx závěrce. |
||||
ifrs-full |
DisclosureOfReclassificationsOrChangesInPresentationLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx reklasifikací xxxx xxxx xx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx nebo změn xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX9XxXxxxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx odúčtovanou xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx, přechod x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;9 xx xxxxxxxx o aktivech x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 11 xxxx. C12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx sesouhlasení xxxx odúčtovanou xxxxxxxxx x&xxxx;xxxxxxxxxx aktivy x&xxxx;xxxxxxx xxx přechodu z účtování x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;9 xx xxxxxxxx x&xxxx;xxxxxxxx a závazcích. |
||||
ifrs-full |
DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xx xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 11 xxxx. X10 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx mezi xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx aktivy x&xxxx;xxxxxxx při xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xx xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx změn xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105X |
xxxxxxxxxxxxx |
Xxxxxxxxxx sesouhlasení xxxx aktiv z peněžních xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx, xxxxx jsou xxxxxx xxxxxx xxxx xxxxxxxx peněžní xxxx x&xxxx;xxxxxxxx pojistných xxxxx (xxxx xxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxx byl xxxxx xxxxxxx xx xxxxxxx xxxxxx standardu XXXX) xxxx uznáním xxxxxxxxxxx xxxxxxx xxxxxxxxxx smluv. |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract |
label |
Zveřejnění xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxx změn x&xxxx;xxxxxxxxxxxx xxxxxxxx [text block] |
Zveřejnění: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx aktivech. [Xxxxx: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInBiologicalAssetsTable |
table |
label |
Zveřejnění xxxxxxxxxxxx xxxx v biologických xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx. B67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx změn x&xxxx;xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx v goodwillu [xxxxx] |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx smlouvách xxxxx jednotlivých xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx smlouvách xxxxx xxxxxxxxxxxx xxxxx [xxxx block] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;101 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx v pojistných xxxxxxxxx xxxxx jednotlivých xxxxx, xx.&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx toků, xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx prvků [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx zařazené xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;101 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx o sesouhlasení xxxx x&xxxx;xxxxxxxxxx smlouvách xxxxx xxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx zbývajícího krytí x&xxxx;xxxxxxx na xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx zbývajícího xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;100 |
xxxxxxxxxxxxx |
Xxxxxxxxxx sesouhlasení změn x&xxxx;xxxxxxxxxx smlouvách podle xxxxxxxxxxx xxxxx a nákladů xx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx v pojistných smlouvách xxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxx na xxxxxxxx xxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx do tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení změn x&xxxx;xxxxxxxxxx smlouvách podle xxxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx pojistná plnění [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;100 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx smlouvách podle xxxxxxxxxxx xxxxx a nákladů xx xxxxxxxx plnění. |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract |
label |
Zveřejnění xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxx a goodwillu [abstract] |
||
ifrs-full |
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx [xxxx block] |
Obvyklá praxe: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxx a goodwillu [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx [xxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 odst. 118 |
documentation |
Tabulka xxx xxxxxxxxxx informací týkajících xx xxxxxxxxxxxx změn x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx změn xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxx xxxxxx hodnoty xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx a vysvětlení xxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx sesouhlasení xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxx xxxxxx hodnoty finančních xxxxxxxx. Xxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxxxx úvěrové xxxxxx z finančních aktiv xxxxxxxxx xxxxx xxxxxxxx&xxxx;4.1.2 xxxxxxxxx IFRS 9, pohledávek xxxxxxxxxxxxx x&xxxx;xxxxxxxx a smluvních xxxxx, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxxx&xxxx;4.1.2X standardu XXXX&xxxx;9 a rezervy na xxxxxxxxx úvěrové ztráty x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx zárukách. [Xxxxx: Xxxxx xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx opravné xxxxxxx x&xxxx;xxxxxxxxxx xxxx hrubé xxxxxx xxxxxxx finančních xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxx hrubé xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx změn opravné xxxxxxx x&xxxx;xxxxxxxxxx změn xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx finančních xxxxx, xxxxx jsou předmětem xxxxxxxxx, vymahatelných smluv x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxxxx xxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. X46 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx, která xxxx xxxxxxxxx nebo jsou xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx dohody, x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxx, vymahatelných smluv x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxxxx dohod, x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx [xxxx block] |
Zveřejnění: IFRS 7 xxxx. X46 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx ve výkazu x&xxxx;xxxxxxxx pozici x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx jsou xxxxxxxxx xxxx jsou xxxxxxxxx vymahatelné xxxxxxx xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx, s jednotlivými xxxxxxxx xxxxxxxxx položek xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx závazky] |
||||
ifrs-full |
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract |
label |
Zveřejnění sesouhlasení xxxxxxx x&xxxx;xxxxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx: XXX&xxxx;7 odst. 44D |
documentation |
Zveřejnění xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx z financování [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx závazků x&xxxx;xxxxxxxxxxx [xxxxx] |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxx z financování. |
||||
ifrs-full |
DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx úhrnných účetních xxxxxxxxx xxxxxxxxxxxx podniku xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotou xxxxxx x&xxxx;xxxxxxxxxxx podniku [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx. X14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx úhrnných xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx s účetní hodnotou xxxxxx xxxxxxxxxx jednotky x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx úhrnných xxxxxxxx xxxxxxxxx společného xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx s účetní xxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X14 písm. b) |
documentation |
Zveřejnění xxxxxxxxxxxx úhrnných xxxxxxxx xxxxxxxxx xxxxxxxxxx podniku xxxxxxxxxx xxxxxxxxxxxx metodou x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx hodnota [member]; Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx zpětného xxxxxx, xxxxxx mezi xxxxxxxxxx závazky a vlastním xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXXX 2 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx xxxxxx zpětného xxxxxx, xxxxx xxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx a závazků [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xxxx xxxx určeny xxx xxxxxxxx xx xxxxxxxxx XXXX. [Xxxxx: Finanční xxxxxx; Xxxxxxxx xxxxxxx; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx nově xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx nového xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
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Xxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
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xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx dceřiných xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 27 odst. 16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 písm. x), xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxx podniků. |
||||
ifrs-full |
DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx a předpokladů xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxx účetních xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx podstatných úsudků x&xxxx;xxxxxxxxxxx učiněných v souvislosti x&xxxx;xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxx xxx xxxxxxxxxxx XXXX 17 [text xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;117 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxx xxx uplatňování XXXX 17. Xxxxxx xxxxxxxx xxxxxxxxx zveřejní xxxxxxx vstupní xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxx odhadu. |
||||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx aktiv xxxxxxx xxxxxxxx [text block] |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Zveřejnění významných xxxxxxxxx xxxxxxx, xxx xxxxx xxxxxx k dispozici xxxxx údaje x&xxxx;xxxxx xxxx získány xx xxxxxxx nejlepších xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx, které xx xxxxxxxxx xxxx xxxxxxx při xxxxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx významných xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxx xxx ocenění xxxxx xxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx významných xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx ocenění xxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx použitých při xxxxxxx vlastního xxxxxxxx xxxxxxx hodnotou [abstract] |
||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin použitých xxx ocenění xxxxxxxxx xxxxxxxx reálnou hodnotou [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx vstupních xxxxxxx, xxx xxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxx x&xxxx;xxxxx xxxx xxxxxxx xx xxxxxxx xxxxxxxxxx dostupných xxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx xx xxxxxxxxx trhu xxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxx xxx ocenění xxxxxxxxx xxxxxxxx reálnou xxxxxxxx [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 xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx hodnotou [xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění informací xxxxxxxxxx xx významných xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxx při xxxxxxx xxxxxxxxx xxxxxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx ocenění závazků xxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx významných xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxxx nejsou x&xxxx;xxxxxxxxx tržní xxxxx x&xxxx;xxxxx byly získány xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx xx účastníci xxxx použili xxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxx při ocenění xxxxxxx reálnou hodnotou [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx použitých při xxxxxxx xxxxxxx xxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx závazků xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx závazky] |
||||
ifrs-full |
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx účetních pravidel [xxxx block] |
Zveřejnění: IAS 1 xxxx.&xxxx;117 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx a nevyužitých xxxxxxxx odpočtů [abstract] |
||
ifrs-full |
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx daňových xxxxx x&xxxx;xxxxxxxxxxx daňových xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx přechodných xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx a nevyužitých daňových xxxxxxx. [Xxxxx: Nevyužité xxxxxx odpočty [xxxxxx]; Xxxxxxxxx xxxxxx ztráty [xxxxxx]; Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx, nevyužitých xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx daňových xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy 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 |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx rozdílu, xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx odpočtů [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 odst. 81 písm. g) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx přechodných xxxxxxx, nevyužitých daňových xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxx block] |
Zveřejnění: IFRS 2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxxx o úhradách xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx smlouvy x&xxxx;xxxxxxxx vázaných xx xxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. |
||||
ifrs-full |
DisclosureOfTradeAndOtherPayablesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx obchodních a jiných xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx a jiných xxxxxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx pohledávky] |
||||
ifrs-full |
DisclosureOfTradingIncomeExpenseExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxx xxxxxxxxx xx zbývající závazky x&xxxx;xxxxxx [text block] |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;120 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx transakční xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xx smlouvách xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx na xxxxxxxxx závazky x&xxxx;xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxx alokované xx xxxxxxxxx závazky x&xxxx;xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;120 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx ceny xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xx smlouvách xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx transakcí xxxx xxxxxxxxxxx stranami [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx mezi xxxxxx xxxxxxxxx a jejími xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx mezi xxxxxxxxxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 24 odst. 19 |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx spřízněnými xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx vykázaných xxxxxxxx xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 písm. l) |
documentation |
Zveřejnění xxxxxxxxx xxxxxxxxxx odděleně xx xxxxxx xxxxx x&xxxx;xxxxxxxx závazků v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxxxxx xx nabytí aktiv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx vykázaných xxxxxxxx xx nabytí xxxxx a převzetí závazků x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxx od xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikových xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 – Převody xxxxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx vlastních xxxxx. [Xxxxx: Xxxxxxx akcie] |
||||
ifrs-full |
DisclosureOfTypesOfInsuranceContractsAbstract |
label |
Zveřejnění xxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx smluv [xxxx xxxxx] |
Xxxxxxx praxe: xxxxx xxxxx platnosti 1. 1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx typů pojistných xxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, IFRS 4 – zveřejnění |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 odst. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx nekonsolidovaných xxxxxxxxxxxxxxx jednotek [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfUnconsolidatedStructuredEntitiesTable |
table |
label |
Zveřejnění xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotek [table] |
Zveřejnění: XXXX 12 xxxx. X4 písm. e) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx účetního xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfVoluntaryChangeInAccountingPolicyTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx [table] |
Zveřejnění: IAS 8 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx změny účetního xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx výnosové křivky xxxxxxx k diskontování peněžních xxxx, které xx xxxxxx na základě xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx se xxxxxx na základě xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;120 |
xxxxxxxxxxxxx |
Xxxxxxxxxx výnosové křivky xxxxxxx x&xxxx;xxxxxxxxxxxx peněžních xxxx, které xx xxxxxx xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx položek, xx xxxxxxx xxxxxxxx 36 xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx výnosové xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx se xxxxxx na základě výnosů x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx k diskontování xxxxxxxxx toků, xxxxx xx xxxxxx na základě xxxxxx z podkladových xxxxxxx [xxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx peněžních xxxx, které xx xxxxxx xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o překrývacím xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxXxxxxXxxxxxxxxxxxXxxxXxxxXxXxxxxXxxxxxxxxxXxXxxxxXxxxXxxxxxxXxXxxxXxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxx, xx xx xxxxxxxxxxx xxxxxxxxx se spřízněnými xxxxxxxx xx xxxxxxx xxxxxxxx, které odpovídají xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, že xx xxxxxxxxxxx transakce xx xxxxxxxxxxx xxxxxxxx xx xxxxxxx podmínek, které xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx transakcí, xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxxxxxxxxxxxXxxXxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxx selhání xxxxxxxxx xxxx byla sjednána xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx úvěrů před xxxxxxxxxx xxxxxx závěrky xx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;18 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx napraveno xxxx xxxx xxxxxxxx xxxxx xxxxxxxxx podmínek přijatých xxxxx ještě xxxx xxxxxxxxxx xxxxxx závěrky xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx součást účetní xxxxxxxx, která xxxx xxx xxxxxxxx, xxxx xx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxx x)&xxxx;xxxxxxxxxxx xxxxxxxxxx hlavní xxxx xxxx xxxxxx xxxxxx xxxxxxxx; b) je xxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xxxxxx xxxxxx xxxxxxxx; xxxx x)&xxxx;xx xxxxxxxx xxxxxxxx xxxxxxxxx výhradně x&xxxx;xxxxxxx xxxx xxxxxxx. Xxxxxxx xxxxxx jednotky xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxx účely xxxxxxxx výkaznictví, od xxxxxx účetní jednotky. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx peněžní tok [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx. X11 xxxx. x), xxxxxxx: IFRS 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx specifickou xxxxxxxx xxxxxxxxx xxxxxxxxxxxx výnosovému xxxxxxxx, která xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxx xx xxxxxxx xxxxxxx xxxxxxxxx xxxxxx současné xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxx xxxxx xxxxxx, xxxxxxxxxx xxxxxxxx marže xxxx xxxxxxxx, diskont xx neobchodovatelnost, prémie xx xxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxXxXxxxxxXxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxx nezaručená xxxxxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 94 |
documentation |
Částka xxxxxxxxxxxx nezaručené xxxxxxxx xxxxxxx aktiv, která xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxxx xxxxxxx xx xxxx xxxxxxxx xxxxxxx podkladového xxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xx xxxxxxxx xxxxx xxxxxxx spřízněnou x&xxxx;xxxxxxxxxxxxxx. Finanční xxxxxxx xx leasing, xxxxx xxxxxxx v podstatě xxxxxxx xxxxxx x&xxxx;xxxxxx vyplývající x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx aktiva. |
||||
ifrs-full |
DiscountRateMeasurementInputMember |
member |
label |
Diskontní xxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Tento xxxx představuje xxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx k ocenění xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxx na výpočtu xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxXxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
X.XX instant |
label |
Diskontní xxxxx xxxxxxx xxx stávajícím xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx na xxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 130 xxxx.&xxxx;x) xxx iii) |
documentation |
Diskontní xxxxx použitá xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx o náklady xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
X.XX instant |
label |
Diskontní xxxxx použitá xxx xxxxxxxxxx xxxxxxxxx reálné xxxxxxx snížené x&xxxx;xxxxxxx xx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx hodnoty xxxxxxx x&xxxx;xxxxxxx xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxXxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx sazba xxxxxxx xxx vyjádření xxxxxx xxxxxxx peněz, zůstatky xxxx časového rozlišení xxx cenové xxxxxxxx |
Xxxxxxxxxx: XXXX 14 odst. 33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx vyjádření xxxxxx hodnoty peněz, xxxxx xx uplatní x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxXxxxxxxxxxxXxXXXXXxXxxxxxxxXxXxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx, který xxxx xxx xxxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxx standardu XXXX xx účetní xxxxxxx |
Xxxxxxx: XXX 8 xxxx.&xxxx;31 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxx xxx podle xxxxxxxxx první aplikace xxxxxx xxxxxxxxx XXXX xx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx, xxxxxxx xxxxx: XXXX&xxxx;5 odst. 38 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxx, xxxxx xxxx být xxxxxxxx společně jako xxxxxxx x&xxxx;xxxxx xxxxxxxxx, x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx aktivy, xxxxx xxxxx xxxxxxxxx v transakci. |
||||
ifrs-full |
DisposalOfMajorSubsidiaryMember |
member |
label |
Vyřazení xxxxxxxxxx dceřiného xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 10 xxxx.&xxxx;22 písm. a) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx podniku. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DisposalsAndRetirementsIntangibleAssetsAndGoodwill |
(X) xxxxxxxx, credit |
label |
Vyřazení x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;118 xxxx. e) |
documentation |
Úbytek xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx a goodwill xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx s výjimkou xxxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxx z vyřazení x&xxxx;xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu celkem |
||||
ifrs-full |
DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract |
label |
Vyřazení x&xxxx;xxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx a zařízení xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 odst. 50 xxxx. c) |
documentation |
Snížení xxxxxxxxxxxx xxxxx xxxxxxxxxxx z vyřazení. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx, xxxxxxxxxx aktiva |
||||
ifrs-full |
DisposalsIntangibleAssetsAndGoodwill |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX 38 xxxx.&xxxx;118 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx a goodwillu xxxxxxxxxxx z vyřazení. [Xxxxx: Xxxxxxxx aktiva 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 odst. 118 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx goodwillu vyplývající x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx, xxxxxxxx aktiva s výjimkou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Vyřazení, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 odst. 76 xxxx.&xxxx;x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. d) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 písm. x) xxx ii) |
documentation |
Úbytek xxxxxxx, xxxxx x&xxxx;xxxxxxxx vyplývající x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
negatedLabel |
Vyřazení, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx náklady |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx se odbytových xxxxxxx a administrativních nákladů. [Xxxxx: Xxxxxxxxxxxxxxx náklady; Xxxxxxxx náklady] |
||||
ifrs-full |
DistributionCosts |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx odbytu xxxxx a služeb. |
||||
negatedLabel |
Odbytové xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka dividend, xxxxx xxxxxxxxxx deklarovala, xxx dosud xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxx |
Xxxxxxx: IAS 32 odst. 40 |
documentation |
Částka xxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxx |
(X) xxxxxxxx, debit |
label |
Dividendy xxxxxxxx jako xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 107 |
documentation |
Částka xxxxxxxx xxxxxxxxxx xxxx xxxxxxx vlastníkům. |
||||
negatedLabel |
Dividendy xxxxxxxx xxxx výplaty xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx klasifikovaný jako 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 xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxxx dividendy |
||||
ifrs-full |
DividendsPaidOrdinaryShares |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx dividendy, kmenové xxxxx |
Xxxxxxxxxx: IAS 34 xxxx.&xxxx;16X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx jednotkou x&xxxx;xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxXxxxxxXxxXxxxx |
X.XX duration |
label |
Vyplacené xxxxxxxxx, xxxxxxx xxxxx, xx xxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X písm. f) |
documentation |
Částka xxxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Vyplacené xxxxxxxxx, xxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx jiných xxx xxxxxxx akcie. [Xxxxx: Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx, ostatní xxxxx, xx xxxxx |
Xxxxxxxxxx: XXX&xxxx;34 odst. 16A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx vyplacených na xxxxx akcii. |
||||
ifrs-full |
DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, klasifikované xxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx klasifikovaný xxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx vyplacené xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;X10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx vlastníkům, xxxxxxxxxxxxx xxxx financování |
Obvyklá xxxxx: XXX&xxxx;7 odst. 17 |
documentation |
Peněžní odtok x&xxxx;xxxxxxxx xxxxxxxxxxx nekontrolujícím xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx; Dividendy xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx, xxxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXXX 17 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend xxxxxxxxx prostřednictvím xxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxXxxXxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx nebo xxxxxxxxxxx xxxx schválením účetní xxxxxxx xx xxxxxxxxxx, xxx nevykázané jako xxxxxxxxx vlastníkům |
Zveřejnění: XXX 10 odst. 13, zveřejnění: XXX 1 xxxx.&xxxx;137 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxxxxxxxxx období, ale xxxx datem xxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx. Xxxx dividendy xxxxxx xx konci xxxxxxxxxxxx období xxxxxx xxxx závazek, xxxxxxx x&xxxx;xxxxxx xxxx neexistuje xxxxx xxxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx hodnota XBRL. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx zadat zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx vykázaných podle xxxxxxxxxxx GAAP [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Zvýšení (snížení) xxxxxxxxx změnami účetních xxxxxxxx a opravami chyb xxxxxxxxxxx účetních období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Přírůstky (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx diverzifikace rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxXxxXxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxx xxxxxxxx xxxx xxxxxxxxxxx před schválením xxxxxx xxxxxxx ke xxxxxxxxxx, xxx nevykázané xxxx xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;137 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend xx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx před xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx, xxx nevykázaných xxxx xxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 odst. B12 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx dividend. |
||||
ifrs-full |
DividendsReceivedClassifiedAsInvestingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx, klasifikované xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx dividendy] |
||||
terseLabel |
Obdržené dividendy |
||||
ifrs-full |
DividendsReceivedClassifiedAsOperatingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx dividendy, xxxxxxxxxxxxx xxxx xxxxxxxx činnosti |
Zveřejnění: XXX&xxxx;7 odst. 31 |
documentation |
Peněžní přítok x&xxxx;xxxxxxxxx dividend xxxxxxxxxxxxx xxxx provozní xxxxxxxx. [Xxxxx: Xxxxxxx dividendy] |
||||
terseLabel |
Obdržené xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Dividendy xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [member]; Xxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Dividendy xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx, xxxxx xxxx xxxxxxxx pomocí xxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx vykazované xxxxxxxxxxxx metodou; Xxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Dividendy xxxxxxx xx xxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx přítok xxxxxxxxxxxxx xxxxxxxxx xxxxxxx ze xxxxxxxxxx podniků xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx podniky [xxxxxx]; Xxxxxxx dividendy] |
||||
ifrs-full |
DividendsRecognisedAsDistributionsToNoncontrollingInterests |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx vykázané xxxx xxxxxxx xxxxxxxxxxxxxxx vlastníkům |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx vlastníkům. [Xxxxx: Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dividend vykázaných xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx xx xxxxxxx xxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx vykázaných jako xxxxxxx vlastníkům xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxXxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx výplaty xxxxxxxxxx mateřského xxxxxxx, xxxxxxxx xx xxxxxxxxxxx xxxx |
Xxxxxxx praxe: XXX 1 odst. 106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx týkajících xx xxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx na xxxxx vykázané jako 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 do xxxxxxxxxxxx nástrojů xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxxxx x&xxxx;xxxxxxx období |
Zveřejnění: XXXX 7 xxxx.&xxxx;11X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx označila xx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou do xxxxxxxxx xxxxxxx výsledku, xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxXxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx do xxxxxxxxxxxx nástrojů označených xx oceňované reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 11A písm. d) |
documentation |
Částka xxxxxxxx týkajících xx xxxxxxxx xx kapitálových xxxxxxxx, xxxxx xxxxxx xxxxxxxx označila xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního úplného xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;138 písm. a) |
documentation |
Země xxxxxxxx xxxxxx jednotky. [Odkaz: Xxxx xxxxxxxx [member]] |
||||
ifrs-full |
DonationsAndSubsidiesExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
EarningsPerShareAbstract |
label |
Zisk xx xxxxx [abstract] |
||
ifrs-full |
EarningsPerShareExplanatory |
text block |
label |
Zisk xx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx na akcii. |
||||
ifrs-full |
EarningsPerShareLineItems |
line xxxxx |
xxxxx |
Xxxx xx xxxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxx xx xxxxx [table] |
Zveřejnění: XXX&xxxx;33 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx, xxxxxx z práva k užívání |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxx účinnosti xxxxxxxxx u aktiv z práva x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Aktiva x&xxxx;xxxxx k užívání] |
||||
ifrs-full |
EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill |
text |
label |
Data xxxxxxxxx xxxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 xxxx.&xxxx;124 písm. a) xxx i) |
documentation |
Data xxxxxxxxx xxxxxxxxx u tříd xxxxxxxxxx xxxxx jiných xxx xxxxxxxx xxxxxxxxx v přeceněných xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx přecenění, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 odst. 77 písm. a) |
documentation |
Data, xx xxxxxx 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 úroková xxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty, xxxxxxx použití standardu XXXX&xxxx;9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx úroková xxxx stanovená x&xxxx;xxxx, xxx účetní jednotka xxxxxxxxxxxxx svá xxxxxxxx xxxxxx z kategorie xxxxx xxxxxxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxx xxxx ztráty x&xxxx;xxxxxxxx xxxxxxxx na xxxxxxxx XXXX&xxxx;9. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxXxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx finančních závazků x&xxxx;xxxxxxxxx xxxxxxx oceňovaných xxxxxxx xxxxxxxx vykázanou xx zisku xxxx xxxxxx, xxxxxxx použití xxxxxxxxx XXXX&xxxx;9 |
Xxxxxxxxxx: IFRS 7 odst. 42N xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx stanovená x&xxxx;xxxx, xxx účetní xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx oceňovaných xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxx IFRS 9. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxx finančních xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx jako xxxxxxxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X písm. f) |
documentation |
Efektivní xxxxxxx xxxx xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx reálnou xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx a ostatním xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxx změnila xxxxxx rozdělení xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx xxxxxx výsledkem x&xxxx;xxxxx x&xxxx;xxxxx přímé xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx dopad xxxxx xxxxxxxxx, xxxx xxxxxx jednotka xxxxxxx xxxxxx xxxxxxxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx, na xxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx dotčené. [Odkaz: Xxxxx xxxxxxx podkladových xxxxxxx pro xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx; Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx výše xxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 odst. 140 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx maximální xxxx aktiv x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. Maximální xxxx xxxxx xx xxxxxxxx xxxxxxx všech xxxxxxxxxxxx xxxxxx xx xxxxx xxxxxx z plánu xxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxXxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů |
Zveřejnění: XXX 7 odst. 25, xxxxxxxxxx: XXX&xxxx;7 odst. 28 |
documentation |
Dopady xxxx xxxxxxxx kurzů u peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx x&xxxx;xxxx xxxx. [Odkaz: Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxXxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxx měnových xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx [abstract] |
||
ifrs-full |
EffectOfOverlayApproachReclassificationAxis |
axis |
label |
Dopad xxxxxxxxxxxxx překrývacího xxxxxxxx [xxxx] |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
EffectOfOverlayApproachReclassificationMember |
member |
label |
Dopad xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx při prvním xxxxxxx standardu XXXX 9, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx dopad xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxXXXXxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx přechodu x&xxxx;xxxxxxxxxxx xxxxx GAAP na xxxxxxxxx XXXX. [Odkaz: Xxxxxxxxx XXXX [member]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxxXxXxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Dopad xxxxxxxxxx xxxxxxxxx marži x&xxxx;xxxxxxxx xxxxxxx na xxxxxx xxxx xxxxx x&xxxx;xxxxxxxxx změn x&xxxx;xxxxxxxxx xxxxxx xxx účely xxxxxx smluv x&xxxx;xxxxx xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 112 |
documentation |
Částka dopadu xxxxxxxxxx neupravit marži x&xxxx;xxxxxxxx xxxxxxx na xxxxxx xxxx xxxxx x&xxxx;xxxxxxxxx změn v peněžních xxxxxx xxx xxxxx xxxxxx xxxxx x&xxxx;xxxxx xxxxx účasti. [Xxxxx: Xxxxx xxxxxxx podkladových xxxxxxx pro xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx skončil xxx xxx xxxx koncem xxxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;33, xxxxxxx: IFRS 14 odst. XX2 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx činnost xxxxxx jednotky xxxxxxxx xx distribuce xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member] |
Příklad: XXXX&xxxx;8 xxxx.&xxxx;28, příklad: XXXX 8 xxxx. XX4 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx zaměstnanecké požitky |
Příklad: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX 1 xxxx.&xxxx;104, zveřejnění: IAS 1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxx xx všechny xxxxx plnění poskytované xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxx xxxx za xxxxxxxx xxxxxxxxxx xxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx v důsledku xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx akcie xx xxxxxxxxxxx (nebo xxxx xxxx náklady xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx xxxxx xx zaměstnanci nulové). XXXXXXXXXXXX xxxx xxxxxxxx xxxxxxx k označení nákladů xx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx náklady xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx akcie xx zaměstnanci. |
||||
totalLabel |
Náklady na xxxxxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxxx xx zaměstnanecké požitky |
||||
ifrs-full |
EmployeeContributions |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx zaměstnanců |
Zveřejnění: XXX&xxxx;26 xxxx.&xxxx;35 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx zaměstnavatele |
Zveřejnění: XXX&xxxx;26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na energii |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vznikajících v důsledku xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xx xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxx souvisejících x&xxxx;xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx vznik podstatného xxxxxxx xxxx xxxxxxxxxxx xxxxxxx. [Odkaz: Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
EntitysOwnEquityInstrumentsMember |
member [default] |
label |
Vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx xxxxxxxx vydané xxxxxx xxxxxxxxx. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Třídy xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx přidružené xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 27 odst. 16 písm. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X4 xxxx.&xxxx;x), zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;39X, xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 odst. 39M |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxx podniky“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64, xxxxxxxxxx: IFRS 3 xxxx. B67 |
documentation |
Tento xxxx představuje xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxx xxxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [default] |
label |
Součet xxxxxx xxxxxxxx za xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;134, xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;135 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní xxxxxxx xxx xxx „Penězotvorné xxxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx konsolidované strukturované xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 12 – Povaha xxxxx xxxxxxxxxxxxx s podílem xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní jednotky xx xxxxxxx xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX20X, příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní xxxxxxx xxx osu „Xxxxxxx xxxxxxx xxxxxx“, není-li xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx za znehodnocení xxxxxxxxxx xxxxx [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx hodnotu xxx xxx „xxxxxxxxxxxx xxxxxxxxxx xxxxx“, není-li použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní jednotky xx xxxxxxxxxx aktiva xxxx xxxxxxxxxxxx jednotky [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxxx aktiva nebo xxxxxxxxxxxx xxxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní xxxxxxxx xx interní xxxxxxx xxxxxx [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, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 písm. c), xxxxxxx: XXXX&xxxx;7 odst. XX20X, xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. IG25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní xxxxxxx xxx xxx „Xxxxxxx xxxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
EntitysTotalForJointOperationsMember |
member [default] |
label |
Součet xxxxxx xxxxxxxx xx xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 12 odst. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx činnosti“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní xxxxxxxx za společné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 27 odst. 16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x), zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;X4 písm. b), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, IFRS 4 xxxx.&xxxx;39X, xxxxxxxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx IFRS 9, XXXX 4 odst. 39M |
documentation |
Tento xxxx představuje xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxx |
xxxxxx [default] |
label |
Součet xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. IG20C |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxxxxxxxx xxxxxxx“, není-li xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxxx |
xxxxxx [default] |
label |
Součet xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx hodnotu pro xxx „Kategorie xxxxxxxxxxx xxxxx“, není-li použit xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxXxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx položky xxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx hodnotu pro 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 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b), xxxxxxxxxx: XXXX 12 xxxx. B4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní xxxxxxx xxx osu „Xxxxxxx xxxxxxx“, není-li xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Součet xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX 12 xxxx. X4 xxxx. e) |
documentation |
Tento xxxx představuje xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx za xxxxxxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
Equity |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 1 xxxx.&xxxx;24 xxxx. x), xxxxxxxxxx: XXXX 1 xxxx.&xxxx;32 xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x), xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x), xxxxxxxxxx: IFRS 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx xx aktivech xxxxxx xxxxxxxx xx odečtení xxxxx xxxxxx závazků. |
||||
totalLabel |
Vlastní xxxxxxx celkem |
||||
periodStartLabel |
Vlastní xxxxxxx xx začátku období |
||||
periodEndLabel |
Vlastní xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
EquityAndLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx a závazků xxxxxx xxxxxxxx. [Xxxxx: 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, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 písm. r) |
documentation |
Částka vlastního xxxxxxxx připadajícího vlastníkům xxxxxxxx společnosti. Xxx xxxx výslovně vyloučeny xxxxxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx vlastníkům xxxxxxxx xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx mateřské společnosti. |
||||
ifrs-full |
EquityInstrumentsAmountContributedToFairValueOfPlanAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, kterou xxxxxxxx xxxxxxxxxxxxx vlastní xxxxxxx (xx. xxxxxx xxxx) xxxxxxxxxx k reálné xxxxxxx xxxxx v plánu definovaných xxxxxxx. [Xxxxx: Aktiva xxxxx, v reálné xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxx xxxxxx jednotkou, xxxxx xxxxxxxxx xxxxxxxx xxxxx xx xxxxxxxx jiné xxxxxx xxxxxxxx xx xxxxxxxx xxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx, xxxxxxxxx podíl xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 142 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxxxxxxxx nástroje xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx definovaných požitků. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx hodnotě; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] [Xxxxxxx: Xxxxxxxxxx xxxxxxxx, xxxxxx přispívající k reálné xxxxxxx xxxxx plánu] |
||||
ifrs-full |
EquityInterestsOfAcquirer |
X instant, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
X&xxxx;xxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx podílů xx xxxxxxxx kapitálu xxxxxxxxxx předaných xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx do xxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;6, příklad: XXXX 7 odst. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xx kapitálových xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx. [Xxxxx: Xxxxxxx kapitál; Xxxxxxx; Kreditní xxxxxxxx xxxx xxxxxxxx rozlišení 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 xxxxxxxx xxxxx xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxx xxxxxxxxx xxxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx cenové xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;40 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxx, xx xxxxxx hodnota xxxx budoucí xxxxxxx xxxx finančního nástroje xx budou xxxxx x&xxxx;xxxxxxxx xxxx xxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reklasifikovaný xx xxxxxxxxx xxxxxxxx závazky |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;80X |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Vlastní xxxxxxx; Xxxxxxxx závazky] |
||||
commentaryGuidance |
Pro tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx zápornou xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných 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 jednotky, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx realizovatelná xxxxxxxx aktiva |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx peněžní xxxx xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx toky xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx nebo xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X písm. f) |
documentation |
Odhadované xxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, 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 xxxxxx podmíněných xxxxxxx v podnikové xxxxxxxxx, xxxxx xxxxxx xxxxxxxx, xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx možné xxxxxxxxxx stanovit. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finančního xxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;89 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxx, xxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxx v minulosti x&xxxx;xxxxx xxxxxxxxx xxxx xxxxxxxxx pouze xxx, xx xxxxx xxxx xxxxxxx k jedné nebo xxxx xxxxxxxx událostem x&xxxx;xxxxxxxxxxx, které xxxxxx xxxx xxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Odhadovaný xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;86 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx odhadovaného xxxxxxxxxx dopadu podmíněných xxxxxxx. [Odkaz: Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx, xxxxx xxxx xxx vypláceny x&xxxx;xxxxx definovaných xxxxxxx |
Xxxxxxx: XXX 19 odst. 147 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx částky, xxxxx xxxx xxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxxxxx [axis]] |
||||
ifrs-full |
EstimateOfContributionsExpectedToBePaidToPlan |
X duration, xxxxxx |
xxxxx |
Xxxxx příspěvků, xxxxx xx xxxxxxxxx xxxxxx xx xxxxx xx xxxxxx xxxxx xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;147 písm. x), xxxxxxxxxx: IAS 19 xxxx.&xxxx;148 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxx požitků xx xxxxxx xxxxx xxxxxx xxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17 |
X instant, xxxxxx |
xxxxx |
Xxxxx nediskontovaných nároků xxxxxxxxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxxxxx IFRS 17. |
||||
ifrs-full |
EstimatesOfPresentValueOfFutureCashFlowsMember |
member |
label |
Odhady xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 100 xxxx.&xxxx;x) bod x), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx odhady xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx souvisejících x&xxxx;xxxxxxxxxx xxxxxxxxx. [Odkaz: Pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Odhady xxxxxxxx hodnoty budoucích xxxxxxxxx (přijatých) xxxxxxxxx xxxx, xxxxx xxxxxxxxx xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx XXXX 17,&xxxx;xxxxx xxxx xxxxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;132 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx odhadů xxxxxxxx xxxxxxx xxxxxxxxx peněžních xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17, xxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx budoucích xxxxxxxxx xxxxxxxxx xxxx, s výjimkou xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx současné hodnoty xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx, x&xxxx;xxxxxxxx xxxxxxxxx xxxx z pořízení pojistné xxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxxx peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx toky x&xxxx;xxxxxxxx xxxxxxxx smlouvy xx xxxxxx xxxxxxx xxxx vyplývající x&xxxx;xxxxxxx xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx (xxxxx xxxxxxxxxxx xxxx xxxxx, xxxxxxx xxxxxxxxx xx očekává), xxxxx xxxx xxxxx xxxxxxxxxxxx portfoliu xxxxxxxxxx xxxxx, k němuž xxxx xxxxxxx xxxxx. Xxxx xxxxxxx xxxx xxxxxxxx xxxxxxx xxxx, xxxxx xxxxx xxxxx přiřadit x&xxxx;xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx reklasifikace xxxxxxxxxx aktiv [axis] |
Zveřejnění: XXXX 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxxxxxxx finančních xxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx finančních xxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Případy reklasifikace xxxxxxxxxx xxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx rozdíly xxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx spotřební xxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx souvisejících xx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxXxxxxxxxxxxXxxxxXxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx žijících akciových xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxXxxxxxxXxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) xxx i) |
documentation |
Realizační xxxx xxxxxxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx peněžní xxxxxx při xxxxxxx xxxx xxxxxxx odkupu xxxxxxxxxx nástrojů x&xxxx;xxxxxxxx xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;136X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxx xxxx zpětném xxxxxx finančních nástrojů x&xxxx;xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxx kapitál. [Xxxxx: Xxxxxx xxxxxxxxx [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. XX20X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxxx společně. [Odkaz: Xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
ExpectedCreditLossesIndividuallyAssessedMember |
member |
label |
Jednotlivě xxxxxxxxxx xxxxxxxxx úvěrové xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje očekávané xxxxxxx xxxxxx, xxxxx xxxx posuzované xxxxxxxxxx. [Xxxxx: Metoda xxxxxxxxxx xxxxxxxxxxx úvěrových ztrát [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxxx xxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xxxx procentní xxxxx xxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxxxxxx xxxxxx jsou váženým xxxxxxxx xxxxxxxxx ztrát, xxx xxxxxx xxxx xxxxxxxxx xxxxxx neplnění xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxXxxxxxx |
X.XX duration |
label |
Očekávaná xxxxxxxxx xxxx procentní podíl, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx očekávané dividendy xxxxxxx xxx xxxxxxx xxxxxx xxxxxxx poskytnutých xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) xxx i) |
documentation |
Částka xxxxxxxxx xxxxxxxxx xxxxxxx xxx výpočet xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx tento prvek xxxxxxx s vázanými členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxx prognóza zisku (xxxxxx) u penězotvorné jednotky, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx účetních pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Nově xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx akcie [member]] |
||||
ifrs-full |
ExpectedReimbursementContingentLiabilitiesInBusinessCombination |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, podmíněné xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 3 xxxx. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx částka výdajů, xxxxx budou xxxxxxxxx xxxxx xxxxxxx xx xxxxxx xxxxxxxxxx podmíněných xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxx rezervy |
Zveřejnění: XXX 37 odst. 85 xxxx. c) |
documentation |
Očekávaná částka xxxxxx, xxxxx xxxxx xxxxxxxxx jinou xxxxxxx xx xxxxxx xxxxxxxxxx xxxxxx rezerv. [Odkaz: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx zdrojů |
Zveřejnění: XXXX 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx, ropu, xxxxx xxxx a podobné xxxxxxxxxxxxx xxxxxx xxxx, xx účetní xxxxxxxx xxxxx xxxxxxx xxxxx xx průzkum ve xxxxxxxxxx xxxxxxx, jakož x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx v důsledku xxxxxxxxxx xxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxx pojistných xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady, xxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 99 |
documentation |
Částka xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxx (xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxx xx dopravu, xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxxx) a dále xxxxxxxxxxxxxxxx podle různých 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, xxxxx xxxxxxxx v průběhu xxxx, x&xxxx;xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxxxxxx v důsledku xxxxxxxx xxxxxx diskontu x&xxxx;xxxxxx x&xxxx;xxxxxxxx rezerv na xxxxxxxxxxxxx požitky, x&xxxx;xxxxxxxx xxxxxx plynutí času. [Xxxxx: Jiné rezervy] |
||||
ifrs-full |
ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld |
X duration, xxxxx |
xxxxx |
Xxxxxxx na nároky x&xxxx;xxxxxxx xxxxxxxxxx, xxx xxxxxxx xx držené xxxxxxxxx |
Xxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85, xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 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 xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx akcie xxxxxxxxxxxx x&xxxx;xxxxxxxxx, x&xxxx;xxxxx xxxxxxx xxxxx nebo xxxxxx xxxxxxxxx xxxxxxxx xxx vykázání xxxx xxxxxx. [Odkaz: Náklady xxxxxxxxxx v důsledku transakcí x&xxxx;xxxxxxx vázanou xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx přetrvávající xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. b) |
documentation |
Částka nákladů xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx účetní jednotky x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx). [Xxxxx: Finanční aktiva; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx přetrvávající xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx angažovanosti xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx). [Xxxxx: Xxxxxxx xxxxxxxxxx v důsledku xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx; Xxxxxxxx [member]] |
||||
ifrs-full |
ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx vypořádaných xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 2 odst. 51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou vázanou xx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx, v nichž xxxxxxx xxxxx nebo xxxxxx nesplnily xxxxxxxx xxx xxxxxxxx jako xxxxxx. [Odkaz: Náklady xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx vázanou xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx vznikající x&xxxx;xxxxxxxx xxxxxxxxx s úhradou vázanou xx akcie, xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx na xxxxx |
Xxxxxxxxxx: XXXX 2 odst. 51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx, x&xxxx;xxxxx přijaté zboží xxxx xxxxxx nesplnily xxxxxxxx xxx xxxxxxxx xxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx na akcie xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx v důsledku xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx akcie [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx vázanou xx xxxxx xx xxxxxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx transakcí x&xxxx;xxxxxxx xxxxxxx xx xxxxx xx zaměstnanci. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx x&xxxx;xxxxxx smluvními xxxxxxxx, xxx jsou xxxxxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx x&xxxx;xxxxxx xxxxxxxxx stranami, xxx xxxx zaměstnanci. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx akcie] |
||||
ifrs-full |
ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued |
X duration, xxxxxx |
xxxxx |
Xxxxxx (výnos) zahrnutý xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX37 písm. d) |
documentation |
Zvýšení (snížení) xxxxxxx xxxxxxxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxx zahrnutého xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx plynoucí x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx xxxxxxxxxx xx restrukturalizace Xxxxxxxxxxxxxxxxx xx programem, xxxxx xx xxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxxxxx xxxx xxx xxxxxx xxxxxxx xxxxxxxxx xxxxxx jednotky, xxxx xxxxxx, xxxxx xx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx zahrnují: x) xxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx; x) uzavření xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxxx xxxx xxxxxxxxxx aktivit z jedné xxxx xxxx oblasti xx jiné; x) xxxxx ve xxxxxxxxx xxxxxx; x&xxxx;x) xxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx dopad xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction |
X duration, debit |
label |
Náklady xxxxxxxx během xxxxxx xx špatné x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 odst. 18 xxxx. x |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxx xx xxxxxx xx xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady vztahující xx x&xxxx;xxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotou, x&xxxx;xxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 xxxx. d) |
documentation |
Částka xxxxxxx xxxxxxxxxx xx x&xxxx;xxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxx účtovaných v souladu x&xxxx;xxxxxxxxx 6 xxxxxxxxx XXXX 16. Tyto xxxxxxx nezahrnují xxxxxxx xxxxxxxxxx se xx xxxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotou. |
||||
ifrs-full |
ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx se xx xxxxxxxxxxx xxxxxxxxx, x&xxxx;xxxxx xxxx použita výjimka x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xx ke xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 6 xxxxxxxxx XXXX 16. Xxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxx x&xxxx;xxxxx xxxxxx leasingu xxxxx xxxxx nebo xxxxxx. Xxxxxxxxxx xxxxxxx xx leasing, x&xxxx;xxxxx xxxx xxxxxx xxxxxxxx xx dni xxxxxxxx xxxx12 měsíců xxxx xxxx. Xxxxxxx, který xxxxxxxx opci na xxxxx, xxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xxxxxxxxxx xx x&xxxx;xxxxxxxxxxx leasingovým xxxxxxx, které nebyly xxxxxxxx do xxxxxxxxx xxxxxxx z leasingu |
Zveřejnění: IFRS 16 odst. 53 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů vztahujících xx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxx nebyly xxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. Xxxxxxxxxx xxxxxxxxxx platby xxxx xxxxx plateb xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xxxxx doby xxxxxx xxxxxxxx, xxxxx xx xxxx v důsledku xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx po xxx zahájení, x&xxxx;xxxxxxxx xxxx, xxxxx jsou xxxxxxxxx xxxxxxx času. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xx xxxxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX24 písm. d) |
documentation |
Částka xxxxxxx xxxxxxxxxxxx se x&xxxx;xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxx |
(X) duration, debit |
label |
Náklady x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Držené xxxxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Náklady x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx finanční xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx aktiva xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx realizovatelná finanční xxxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx hodnotě vykázané xx zisku xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx u finančních xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
ExplanationHowServiceConcessionArrangementHasBeenClassified |
text |
label |
Vysvětlení xxxx, xxx xxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb |
Zveřejnění: XXX 29 xxxx.&xxxx;6 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxx klasifikováno ujednání x&xxxx;xxxxxxxxxxx licencovaných služeb. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel x&xxxx;xxxxx výpočtů xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X xxxx. a) |
documentation |
Zveřejnění xxxxxxxxxx, xx pro xxxxxxxxx účetní závěrku xx použila xxxxxx xxxxxx pravidla a metody xxxxxxx jako x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxxxx, xxxx xxxxx podstaty x&xxxx;xxxxxx xxxx xxxxxx xxxxx v případě, xx x&xxxx;xxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxx jmenovateli xxxxxxxxx xxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ukazatele zisku xx xxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;70 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx sesouhlasení obou xxxxxxxxxxx xxxxxxxxx při xxxxxxx základního x&xxxx;xxxxxxxxx xxxxxxxxx zisku na xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx, xxxxx xx xxxx xxxxxxxx x&xxxx;xxxxxxxx věrného xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx úprav xxxxxxx x&xxxx;xxxxxx xxxxxxx, xxx xxxxxxx xxxxxx xxxxxxx k závěru, xx xx xxxx xxxxxxxx x&xxxx;xxxxxxxx věrného xxxxxxxxx x&xxxx;xxxxxxx, že xx xxxxxxx okolnosti, xxx xxxxx xxxxxx dospěje x&xxxx;xxxxxx, xx xxxxxx x&xxxx;xxxxxxxxxx některého IFRS xx xxx xxxxxxx xxxxxxxxxx, že xx xxxx ke xxxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;Xxxxxxxxxx xxxxx, xxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxx xxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxXxxxXxxxxxxxxxXxxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxXxxxXxXxxxxxxxxxXxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx ve xxxxxx x&xxxx;xxxxxx xxxxxxxx, xx xxxxx je xxxxxxx xxxxxx u transakce xxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod i) |
documentation |
Popis xxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxx výsledku, xx xxxxx xx xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx. [Odkaz: Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx xxxxxx výsledkem xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, x&xxxx;xx xxxxxxxx, který uživatelům xxxxxx xxxxxxx xxxxxx xxxxxxxx, x&xxxx;xxxx xx xxxxxxx xxxxxx odvozena. |
||||
ifrs-full |
ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration |
text |
label |
Vysvětlení xxxxxxxxxx xxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxxxxxx výsledků x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx těchto změn x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xx vykázaných xxxxxxxx xxxxxxxxx protihodnoty |
Zveřejnění: IFRS 3 xxxx. B67 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx a oceněných při xxxxxxxx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx jsou aktiva xxxxxx prostřednictvím xxxxxx xxxxxx x&xxxx;xxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxx po xxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxXxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, u nichž xxxxxxxx xxxxxx riziko, xx xxxxxxx k významným xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 125, xxxxxxxxxx: XXXXX&xxxx;14 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, x&xxxx;xxxxx xxxxxxxx xxxxxx xxxxxx, xx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx pro xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx, xxxxxxx, výnosů x&xxxx;xxxxxxx xxxxxxxxxxxxx z pojistných xxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxxx mají xxxxxxxx xxxxx na xxxxxxxxx xxxxxxxxxx xxxxxx xxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx základny zpracování xxxxxxxxxxxx srovnávacích informací |
Zveřejnění: 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: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;X27 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx schvalujícího xxxxxx |
Xxxxxxxxxx: XXX&xxxx;10 odst. 17 |
documentation |
Vysvětlení xxxx, xxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxx x&xxxx;xxxxxxxxxx, xx jejímž xxxxxxx xxxx xxxxxxxxxx přehodnotit, xxx jeho xxxxxxx xxxxxxx převážně s pojištěním |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxx xxxxx v činnostech, xx&xxxx;xxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx, zda xxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxx v činnostech, xx jejímž základě xxx xxxxxxxxxx nesplňoval xxxxxxxx xxx použití xxxxxxx xxxxxxx x&xxxx;XXXX 9 |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X písm. c) |
documentation |
Podrobné xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx xxx pojistitel xxxxxxxxxx xxxxxxxx xxx použití xxxxxxx výjimky z IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 odst. 12B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxXxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx názvu xxxxxxxxxx účetní jednotky xxxx jiných způsobů xxxxxxxxxxxx od xxxxx xxxxxxxxxxx xxxxxxxx období |
Zveřejnění: XXX 1 xxxx.&xxxx;51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx změny xxx xxxxx xxxxxxxxxx účetní xxxxxxxx nebo xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx účetnímu xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxx (xxxxxxx) xxxx z příjmů xxxxxxxx x&xxxx;xxxxxxxxx s předchozím xxxxxxx obdobím. |
||||
ifrs-full |
ExplanationOfChangesInDescriptionOfRetirementBenefitPlan |
text |
label |
Vysvětlení změn x&xxxx;xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;26 odst. 36 písm. g) |
documentation |
Vysvětlení xxxx x&xxxx;xxxxxx penzijních xxxxx xxxxx xxxxxx, xxxxxxx se týká xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx, xxxxxxxx xxxx xxxxxxxxxxxx investičního nemovitého xxxxxxx, xxxxxxxx xxxx xxxxxxx, údržbě xx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 odst. 75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx smluvních závazků x&xxxx;xxxxxx, výstavbě nebo xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxxxxx, xxxxxx xx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxxxxXxxXxxXxxxXxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx v oblasti řízení xxxxxxxxx xxxxxx a způsobu, xxxxx xx vztahují x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx očekávaných xxxxxxxxx ztrát [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx postupů x&xxxx;xxxxxxx xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxx a vyčíslení xxxxxxxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxXXXX |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx XXXX |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 xxxx. x), zveřejnění: XXX 1 odst. 20 xxxx. c) |
documentation |
Vysvětlení odklonu xxxxxx xxxxxxxx xx XXXX, xx kterém xxxxxxxxxx, že xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx XXXX s výjimkou xxxx, xx xxxxx k odklonu xx xxxxxxxx xxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxx zobrazení. Xxxxx xxx xxxxxxxxxx xxxxx XXXX, xx kterého xx účetní xxxxxxxx xxxxxxxxx, xxxxxx xxxxxxx xxxxxx způsobu řešení, xxxxx xx předmětný XXXX xxxxxxxxx, xxxxx, xxxx by xxxx xxxxxx xxxx xx xxxxxx xxxxxxxxx xxx xxxxxxxxxx, xx xx xxxxx ke xxxxxxxxx x&xxxx;xxxxx účetní závěrky xxxxxxxxxx x&xxxx;Xxxxxxxxxx xxxxx, x&xxxx;xxxxxxx xxxxxx. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxXxxxxxxXxxxxXxxxxxXxxxXxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4 |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, která xxxx držena xxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx standardu XXXX 4 |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. c) |
documentation |
Vysvětlení xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, která xxxx xxxxxx xxxx xxxxxxxxxx xxxxx, která xxxxxx xxxxxxx v rámci xxxxxxxxxx xxxxxxxxx IFRS 4. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxx zaměstnavatele |
Zveřejnění: IAS 26 odst. 35 písm. a) xxx iv) |
documentation |
Vysvětlení xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxxxxxxxx, které jsou xxxxxxxx xxxxxxxxxx plánu. |
||||
ifrs-full |
ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction |
text |
label |
Vysvětlení xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx přijatých xxxxxxxx xxxxxxxxxxxx zůstatků x&xxxx;xxxxxxxxx xx spřízněnými xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o vydaných xxxx xxxxxxxxx xxxxxxxx nesplacených xxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx [xxxxxx]; Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxXxxXxxxXxXxxXxxxxXxXxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o investicích xxxxxxxxxxxxx 5 % xxxxxxx xxxxx použitelných pro xxxxxxx nebo xxxxxxxxxxxxx 5 % xxxxxxxxx xxxxx xx druhu xxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 26 odst. 35 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx 5&xxxx;% aktiv xxxxxxxxxx xxxxx snížených x&xxxx;xxxx závazky xxxxx xxxx, které xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx penzijních požitků, xxxx 5&xxxx;% xxxxxxxxx xxxxx xx xxxxx xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxxxXXX17XxxXxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX16Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx závazky x&xxxx;xxxxxxxxxxxx leasingu xxxxxxxxxxxx xxxxx xxxxxxxxx IAS 17 a závazky z leasingu xxxxxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx standardu XXXX 16 [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 16 xxxx. X12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxx: x) xxxxxxx z operativního leasingu xxxxxxxxxxxx xxxxx xxxxxxxxx XXX 17 xx xxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx předcházejícího xxxx xxxxxxx xxxxxxxx xxxxxxxxx XXXX 16, xxxxxxxxxxxxxx s použitím přírůstkové xxxxxxxx úrokové xxxx xx dni prvotní xxxxxxxx; x&xxxx;x) xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xx dni xxxxxxx xxxxxxxx xxxxxxxxx IFRS 16. Xxxxxxxxxxx xxxxxxxx xxxxxxx xxxx, xxxxxx xx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx, že xx xx na xxxxxxx xxxxxx xxxxxx a s obdobným xxxxxxxxxx xxxxxxxx finanční xxxxxxxxxx nezbytné pro xxxxxxx aktiva obdobné xxxxxxx xxxx xxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx v obdobném xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx zboží xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxx xxxxxx reálná xxxxxxx xxxxxxxxx xxxxx xxxx xxxxxx, xxxxxxxx xxxx xxxxxxxxx xxxxx (xxxxxxxxx xxx xxxx reálná xxxxxxx tohoto zboží xxxx služeb xxxxxxxxx x&xxxx;xxxxx xxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 v rámci xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;78 písm. d) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx skutečnosti, xx účetní jednotka xxxxxxxx investiční nemovitý xxxxxxx, xxxxx xxxxx xxxxx x&xxxx;xxxxxx xxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx, xxxxxxx účetní xxxxxxxx xxxxxx reálnou xxxxxxx xxxxxxxxxx trvale xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx v souladu xx standardem XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx hodnotou [xxxxxx]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxXxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx u biologického xxxxxx, xxxxx reálná xxxxxxx xx stane xxxxxxxxxx měřitelnou |
Zveřejnění: XXX 41 odst. 56 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx změny xx xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx aktiv, xxxxx byla xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx o oprávky x&xxxx;xxxxxx xx znehodnocení, ale xxxxxxx reálná xxxxxxx xx xxxxx spolehlivě xxxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx; Xxxxxx ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxx x&xxxx;xxxxxxxxxxxxx při xxxxxxxxx xxxxxxxxxx xxxxx a závazků |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. d) |
documentation |
Vysvětlení xxxxxx xxxx x&xxxx;xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx, xxxxx xx xxxxxxxx xxxxx xx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xx struktuře xxxxxx xxxxxxxx, ke xxxxxx xxxxx x&xxxx;xxxxxxx mezitímního xxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 odst. 16A xxx i) |
documentation |
Vysvětlení xxxxxx xxxx xx struktuře xxxxxx jednotky, xx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxx, zahrnující xxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx a dlouhodobé xxxxxxxxx, xxxxxxxxxxxxxxxxx nebo xxxxxxxxxx činností. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx činnosti [xxxxxx]; Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxXxXxxxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx v plánu xxxxxxx dlouhodobého aktiva xxxx xxxxxxxxxx skupiny xxxxxx k prodeji na xxxxxxxx činnosti xx xxxxx období |
Zveřejnění: XXXX&xxxx;5 xxxx.&xxxx;42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dopadu rozhodnutí xxxxxx plán xxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx skupin xx xxxxxxxx xxxxxxxx xx xxxxx xxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx skupiny klasifikované xxxx držené x&xxxx;xxxxxxx; Xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxXxXxxxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxx činnosti xx xxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx plán xxxxxxx xxxxxxxxxxxx aktiva xxxx vyřazované xxxxxxx xx výsledky činnosti xx xxxxxxxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxx vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx k prodeji] |
||||
ifrs-full |
ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx xxxxxxxx xx xxxxx xx xxxxxxxx pozici účetní xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;2 odst. 50 |
documentation |
Vysvětlení, xxxxx xxxxxx xxxxxxxxxx účetní xxxxxxx porozumět xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx akcie na xxxxxxxx pozici účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxXxXxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx xxxxxxxx xx xxxxx xx xxxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx xx xxxxxxxxxxx xxxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
ExplanationOfEffectOfTransitionOnReportedCashFlows |
text |
label |
Vysvětlení xxxxxx xxxxxxxx xx xxxxxxxxxx peněžní toky |
Zveřejnění: XXXX 1 xxxx.&xxxx;23, xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx ve xxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx XXXX na xxxxxxxxx XXXX. [Xxxxx: Xxxxxxxxx GAAP [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxxx xxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxx GAAP na xxxxxxxxx XXXX xxxxx xx xxxxxxxxxxx finanční xxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx XXXX [xxxxxx]; IFRS [member]] |
||||
ifrs-full |
ExplanationOfEffectOfTransitionOnReportedFinancialPosition |
text |
label |
Vysvětlení xxxxxx přechodu xx xxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx xxx přechod x&xxxx;xxxxxxxxxxx xxxxx GAAP xx standardy XXXX xxxxx xx xxxxxxxxxxx xxxxxxxx xxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxxx XXXX [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxXxXxxxxxxXxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xx xxx xxxxxxx xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx čas xxxxxx xx xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;117 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xx xxx splnění xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx čas xxxxxx xx smluvní xxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx k plnění [xxxxxx]; Xxxxxxx xxxxxx; Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx dopadu, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 písm. j) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx odhadovaného xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;89 |
xxxxxxxxxxxxx |
Xxxxxxxxxx odhadovaného xxxxxxxxxx xxxxxx xxxxxxx xxxxx, xxxxx xxxxxxx xxxx xxxxxxxx událostí x&xxxx;xxxxxxxxx x&xxxx;xxxxxxx existence xxxx xxxxxxxxx xxxxx xxx, že dojde xxxx xxxxxxx k jedné xxxx xxxx nejistým xxxxxxxxx v budoucnosti, xxxxx xxxxxx plně xxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxXxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxXxxxxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxx xxxxxxxxx xxxxxx závěrky x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxx předpokladu xxxxxx xxxxxxx, a vysvětlení, xx xxxxx xxxxxxx byla xxxxxx závěrka xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxXxxxXxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx pro xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx dříve xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx důsledku xxxx xxxxxxxx ovládání |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxxxx relevantních faktorů, xx jejichž základě xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx, xxxx by x&xxxx;xxxx xxx smluvně xxxxx, xx poskytne xxxxxxxx xxxx xxxxx xxxxxxx dříve nekonsolidované xxxxxxxxxxxxx xxxxxxxx, a na xxxxxxx xxxx účetní xxxxxxxx dosáhla xxxxxxxx xxx strukturovanou jednotkou. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss |
text |
label |
Vysvětlení xxxxxxxxxxx x&xxxx;xxxxxxxxx svědčících x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx finančních xxxxx, xxxxx xxx xxxxxx xxxxxx xx xxxxxx xxxxxxx xxxx xxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxxx, x&xxxx;xxxxxxxxx reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx; Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxxxXxXxxxXxXxxxxxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxXxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx skutečností x&xxxx;xxxxxxxxx xxxxxxx nebo xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx, xxxxxx a načasování |
Zveřejnění: IFRS 5 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx skutečností x&xxxx;xxxxxxxxx xxxxxxx nebo xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx tohoto vyřazení, xxxx xxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx klasifikovány xxxx xxxxxx k prodeji, xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxx s neurčitelnou xxxxx použitelnosti xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;135 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxx nehmotných aktiv x&xxxx;xxxxxxxxx dobou xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) je xxxxxxxx ve srovnání x&xxxx;xxxxxxxx xxxxxx hodnotou xxxxxxxxx nebo xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx aktiva s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxx goodwillu xxxx nehmotných aktiv x&xxxx;xxxxxxxxxxxx xxxxx použitelnosti xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;135 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxx goodwillu xxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx (xxxxxxxxx xxxxxxxx) xxxx významná xx srovnání s celkovou xxxxxx xxxxxxxx xxxxxxxxx xxxx nehmotných aktiv x&xxxx;xxxxxxxxx dobou xxxxxxxxxxxxx xxxxxxxxxxx na xxxxxx xxxxxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxx xxxxxxxx [xxxxxx]; Nehmotná xxxxxx s výjimkou goodwillu] |
||||
ifrs-full |
ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue |
text |
label |
Vysvětlení xxxxxxxxxxx, xx vlastníci xxxxxx xxxxxxxx nebo xxxx xxxxxxxx mají xxxxx xxxxxx závěrku xx xxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxx xxxxxx xxxxxxxx xxxx jiné xxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xx xxxxxxxxx změnit. |
||||
ifrs-full |
ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised |
text |
label |
Vysvětlení xxxxxxxxxxx, xx finanční nástroje, xxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxx xxxxxxxx, xxxxxxx reálnou xxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx za xxxxxxxxx xxxxxx byly xxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxx xxxxx xxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx xx předchozí xxxxxx xxxx přepracovány xxxxx xxxx ve xxxxxxxxx xxxxx xxxx xxxxxxx xxxx, x&xxxx;x&xxxx;xxxxxxxx xxxx xxxx xxxxxxx zúčtovací xxxxxxxxx běžnou xx xxxxx účetního období ve xxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxx za xxxxxxxx xxxxxx nebyla xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxx závěrce xxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx IFRS, xx xxxxxx xxxxxxxx xxxxxx závěrku xx xxxxxxxx xxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, že xxxxxxxxx xxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxxx protihodnotě x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxx částka xxxxxx za dohody x&xxxx;xxxxxxxxx protihodnotě a aktiva x&xxxx;xxxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxXxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxx xxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 79 xxxx.&xxxx;x) xxx iii) |
documentation |
Vysvětlení xxxxxxxxxxx, že akcie xxxxxx xxxxxxxxx hodnotu. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. 61 |
documentation |
Vysvětlení xxxxxxxxxx důsledků xxxxx xxxxxxxxxx v běžném xxxxxxx xxxxxx, xxxxx souvisí x&xxxx;xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxx xxxxxxx xxxxxx xxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx finančního dopadu xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;86 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx závazků. [Xxxxx: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfFinancialEffectOfDepartureFromIFRS |
text |
label |
Vysvětlení xxxxxxxxxx dopadu xxxxxxx xx standardů XXXX |
Xxxxxxxxxx: XXX 1 odst. 20 xxxx. d) |
documentation |
Vysvětlení xxxxxxxxxx xxxxxx odklonu od xxxxxxxxx IFRS na xxxxxxx účetní závěrky, xxxxx xx xxxx xxxxxxxxxx v souladu x&xxxx;xxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxXxxxxxxxxXxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx po xxxxxxxx xxxxxxxx období [xxxx xxxxx] |
Xxxxxxxxxx: XXX 10 xxxx.&xxxx;21 xxxx. b) |
documentation |
Vysvětlení xxxxxx xxxxxxxxxxx dopadu xxxxxxxx xxxxxxxxxxxx úpravu xx xxxxxxxx účetního xxxxxx xxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxx xxxxx xxxx možno xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxXxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx nebo xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxx aktivy x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xx xxxxxxxx xxxxxxx, xxxxxxxx xxxx xx xxxxxx dopad, xx xxxxxxxxxx poskytne xxxxxxxxxx xxxxxxxxx xxxxxxxx k porozumění xxxxxx závěrce kombinované xxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxx, která xxxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx z podnikové xxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxxx xxxx xx takový xxxxx, xx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx závěrce xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxx (řádků) výsledovky, xx xxxxx je xxxxxxxxx xxxx (ztráta) xxx xxxxxx xxxxxxxx xxx xxxxxxxx podnikem |
Zveřejnění: XXXX 12 xxxx.&xxxx;19 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx (xxxxx) výsledovky, xx xxxxx xx xxxxxxxxx xxxx (ztráta) (xxxxx xxxxxx vykazovány xxxxxxxxxx) xxx ztrátě kontroly xxx dceřiným xxxxxxxx. [Xxxxx: Dceřiné podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxx vznikly v zajišťovacím xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxx vznikly v zajišťovacím xxxxxx. [Xxxxx: Zisky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxXxxXxxxxxXxxXxxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxXxxxxXxxxxXxXxxXxxxxxxxxXxxXxXxxxxxxxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx x&xxxx;xxxx xxxxxx xxxxxxxx xxxx, x&xxxx;xxxxxxxx xxxxxxxx mít, xxxxxxx xxxx, u níž xxxx dostupný spolehlivý xxxxxx cenový xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xx xxxxxx za xxxxxxxxx xxxxxxxx měnu xxxxxxxxxx. |
Xxxxxxxxxx: XXXX 1 odst. 31C |
documentation |
Má-li xxxxxx jednotka xxxxxxx xxxx, xxxxx byla xxxx xx xxxxx xxxxxxxxxxxxx ekonomiky, vysvětlení xxxx, xxx x&xxxx;xxxx xxxxxx jednotka xxxx, x&xxxx;xxxxxxxx xxxxxxxx xxx, xxxxxxx xxxx, x&xxxx;xxx xxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xx xxxxxx xx relativně xxxxxxxx měnu xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxx xxxxxxxx stanovila xxxxxxx xxxxxxxxxx smluv x&xxxx;xxxx xxxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;115 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx účetní xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx. [Xxxxx: Pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxXxxxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx regulátora xxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;30 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx xxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxxxx xxxxxxxxxx/xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx toho, jak xxxxxxxx změny xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx přispěly xx xxxxxx opravné xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 35I |
documentation |
Vysvětlení xxxx, xxx významné xxxxx hrubé xxxxxx xxxxxxx finančních xxxxxxxx xxxxxxxx ke xxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxXxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx se xxx xxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx času xxxxxx |
Xxxxxxxxxx: IFRS 15 odst. 117 |
documentation |
Vysvětlení xxxx, xxx se xxx xxxxxxx závazků x&xxxx;xxxxxx xxxxxxxx k typickému xxxx úhrady. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxxxxx nebo xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxx zrušené xxxxxx xx xxxxxxxxxxxx xx penězotvornou jednotku. [Xxxxx: Ztráta xx xxxxxxxxxxxx; Xxxxxxx xxxxxx xx znehodnocení] |
||||
ifrs-full |
ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment |
text |
label |
Vysvětlení toho, xxx přecenění provedl xxxxxxxxx xxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, zda x&xxxx;xxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxxx v přeceněných xxxxxxxx provedl xxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx na znehodnocení x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx prvotního použití xxxxxxxxx xx znehodnocení x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxxxxx a technik xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx znehodnocení [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx požadavků xx xxxxxxxxxxxx u finančních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 110 |
documentation |
Vysvětlení xxxxxxx xxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx plnění xx&xxxx;xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění] |
||||
ifrs-full |
ExplanationOfInterestRevenueReportedNetOfInterestExpense |
text |
label |
Vysvětlení xxxxxxxxx xxxxxx vykázaných xxxxxxxx xx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxx segmentu xxxxxxxx xx úrokových nákladů. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxXxXxxxXxXxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xxxxx nevyžadují použití xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx ekvivalentů |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxxxxxxx relevantních xxxxxxxxx x&xxxx;xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx, xxxxx nevyžadují použití xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx ekvivalentů. |
||||
ifrs-full |
ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets |
text |
label |
Vysvětlení xxxx, xxx xxxxxxxxx provedl xxxxxxxxx znalec, 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 k užívání] |
||||
ifrs-full |
ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities |
text |
label |
Vysvětlení xxxxx, xxxxxxxx xxxxxx a splacení xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 34 xxxx.&xxxx;16X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx, xxxxxxxx odkupů x&xxxx;xxxxxxxx dluhových x&xxxx;xxxxxxxxxxx xxxxxxx papírů. |
||||
ifrs-full |
ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses |
text |
label |
Vysvětlení xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx ze znehodnocení xxxx xxxxxxxx ztrát xx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;131 písm. a) |
documentation |
Vysvětlení xxxxxxxx tříd aktiv xxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxx zrušením xxxxx ze znehodnocení. [Xxxxx: Xxxxxx ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxxxxXxxxXxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx událostí x&xxxx;xxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxx xxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 36 odst. 130 xxxx. a), xxxxxxxxxx: XXX 36 odst. 131 xxxx. b) |
documentation |
Vysvětlení xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx, které xxxxx k uznání xxxxx xx znehodnocení x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx úsudků xxxxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx, xxxxx xxxx xxxxxxxx xxxx na xxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;122 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxx účetních xxxxxxxx xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx vliv xx xxxxxx xxxxxxxx x&xxxx;xxxxxx závěrce. |
||||
ifrs-full |
ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected |
text |
label |
Vysvětlení událostí xx xxxxx mezitímního xxxxxx, xxxxx xxxxxx xxxxxxx nezohledňuje |
Zveřejnění: XXX&xxxx;34 xxxx.&xxxx;16X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xx konci xxxxxxxxxxx xxxxxx, které xxxxxx xxxxxxx za xxxxxxxxx xxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx block |
label |
Vysvětlení xxxxxxxxxxx xxxx xxxxxxxxx xxx sestavení účetní xxxxxxx [text block] |
Zveřejnění: XXX 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx oceňovací báze (xxxx xxxx) xxxxxxx xxx xxxxxxxxx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxXxxxxxxxxXxXxxxxxxxx128xXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx metody, xxxxxxxx parametrů a výchozích xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx analýza xxxxxxxxxx, xxx xxxxx xx xxxxxxx v odst. 128 xxxx.&xxxx;x) xxxxxxxxx IFRS 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 129 písm. a) |
documentation |
Vysvětlení xxxxxx, hlavních xxxxxxxxx x&xxxx;xxxxxxxxxxx, xx&xxxx;xxxxx jsou xxxxxxxx informace xxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxx, než xxxxx xx xxxxxxx x&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx metod xxxxxxxxx xx&xxxx;xxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx plnění xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 118 |
documentation |
Vysvětlení xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění] |
||||
ifrs-full |
ExplanationOfModificationsModifiedSharebasedPaymentArrangements |
text |
label |
Vysvětlení xxxxxxxxxx, xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx modifikací u smluv x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx dříve xxxxxxxxxx x&xxxx;xxxxxxxxxxxx činnostech |
Zveřejnění: XXXX&xxxx;5 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxx částek xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx v běžném xxxxxx, xxxxx přímo xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxx. Xxxx xxxxxx mohou xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxx: x) vyřešení xxxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxx úprav xxxxx ceny x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx; x) xxxxxxxx nejistot, xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx před xxxxx vyřazením, jako xxxx závazky související xx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx; x&xxxx;x) xxxxxxxxx závazků xxxxx xxxxxxxxxxxxxxx požitků za xxxxxxxxxxx, xx xxxxxx xxxxxxxxx přímo xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx činnosti [member]] |
||||
ifrs-full |
ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears |
text |
label |
Vysvětlení xxxxxxxx x&xxxx;xxxxxx xxxx x&xxxx;xxxxxxxx částek zveřejněných x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx v předchozích xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 34 xxxx.&xxxx;16X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx změn x&xxxx;xxxxxxxx xxxxxx zveřejněných x&xxxx;xxxxxxxxxxx mezitímních xxxxxxxx xxxxxxx účetního roku xxxx změn x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxx účetní závěrce xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxXxxxXxxXxxxxxxXxxxxxxXxXxxxxXxxxxxXxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx, závazky, xxxxxxx xxxxxxx, xxxxx xxxx xxxx peněžní toky, xxxxx xxxx neobvyklé xxxx xxxxxxxxx, xxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 34 xxxx.&xxxx;16X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx a částky xxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx, xxxxxxx xxxxxxx, xxxxx xxxx xxxx xxxxxxx xxxx, xxxxx xxxx xxxxxxxxx svou xxxxxxxxx, xxxxxxxxx xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a částky xxxxxxxxxx transakcí |
Zveřejnění: IAS 24 xxxx.&xxxx;26 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx významných xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx správy, xxxxx xxxxxx xxxx xxxxxxxxxxx vykazující xxxxxx xxxxxxxx nebo na xx má podstatný xxxx, x&xxxx;xxxxxxxx xxxxxxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxx nebo xx xx má xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 29 odst. 6 xxxx. c) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podstaty x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, časové xxxxxx x&xxxx;xxxxxx) xxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxx, pozemky x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx [member]; Pozemky, xxxxxx a zařízení] |
||||
ifrs-full |
ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod |
text |
label |
Vysvětlení podstaty x&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxx xxxx xxxxxxx xxxxxxxxx xxxxxx na xxxxx xxxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 odst. 6 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) xxxxxxxxxx xxxxx nebo práv xxxxxxx konkrétní aktiva xx xxxxx xxxxxxxxxxxxx xxxxxx v ujednáních o poskytování xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices |
text |
label |
Vysvětlení xxxxxxxx x&xxxx;xxxxxxx povinností xxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: SIC 29 odst. 6 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx a rozsahu (například xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) xxxxxxxxxx poskytovat xxxx práv očekávat xxxxxxx xxxxxx v ujednáních x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx o poskytování xxxxxxxxxxxxx služeb [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxx a povinností |
Zveřejnění: XXX&xxxx;29 xxxx.&xxxx;6 písm. c) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, časové období x&xxxx;xxxxxx) xxxx a povinností x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [member]] |
||||
ifrs-full |
ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions |
text |
label |
Vysvětlení xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxx nebo 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 xxxx xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxXxXxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxx xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 odst. 6 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (například xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) práv xxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxXXXXXxxXxxxxxxxxxXxxXxxxxxxxxxxXxXxXxxxxxxxXxxxXxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx požadavku xx xxxxxxxxx XXXX x&xxxx;xxxxxx, xxxx požadavek xxxx xx konfliktu x&xxxx;xxxxx xxxxxx závěrky xxxxxxxxxx x&xxxx;Xxxxxxxxxx rámci |
Zveřejnění: XXX 1 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx předmětného xxxxxxxxx XXXX, xxxxxx požadavku x&xxxx;xxxxx, proč xxxxxx xxxxxxx x&xxxx;xxxxxx, že xxxxxx x&xxxx;xxxxx xxxxxxxxxx xx xx daných xxxxxxxxx xxxxxxx xxxxxxxxxx, xx xxxx xx xxxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;Xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxxx xxxxxx xxxxxxxxxx xxxxxx xx externích xxxxxxxxxx xxx xxxxx výrobek x&xxxx;xxxxxx či xxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: IFRS 8 odst. 32, xxxxxxxxxx: XXXX&xxxx;8 odst. 33 |
documentation |
Vysvětlení xxxx, xxxx nejsou vykazovány xxxxxx xx externích xxxxxxxxxx xxx každý xxxxxxx x&xxxx;xxxxxx xx xxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx a služeb (xxxxxxxxx pokud by xxxxxxx na xxxxxx xxxxxxxxxxx byly xxxxxx xxxxxx). [Xxxxx: Výrobky x&xxxx;xxxxxx [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxx standardů xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, že xxxxxx xxxxxxxx xxxxxxxxxxxx nový xxxxxxxx IFRS, xxxxx xxx xxxxx, xxx xxxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxXxxxxxxxxXxXxxxxxxxx128xXxXXXX17 |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx, xxx mohou vést x&xxxx;xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxx, xxx xxxxx je uvedena x&xxxx;xxxx.&xxxx;128 písm. a) standardu XXXX 17 |
Zveřejnění: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;129 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, jež xxxxx xxxx k informacím xxxxxxxxxxx xxx jinou xxxxxxx citlivosti, xxx xxxxx xx xxxxxxx x&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxXxxxxxxxxxXxxXxxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx období, xxx které vedení xxxxxxxxx projekci peněžních xxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;xxx), xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. e) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxx xxxxx vedení xxxxxxxxx xxxx peněžních xxxx xx xxxxxxx xxxxxxxxxx xxxxxxxx/xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxxxx se xxx xxxxxxxxxxxxx xxxxxxxx (xxxxxxx jednotek) používá xxxxxx delší xxx xxx xxx, xxxxxxxxxxxxx xxxxxx delšího xxxxxx. [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx náhrad, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 odst. 86 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx náhrad xxxxx xxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxx podmíněných xxxxxxx. [Odkaz: Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination |
text |
label |
Vysvětlení možnosti xxxxxx, xxxxxxxxx závazky x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx náhrad xxxxx xxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx podstaty xxxxx a důvodu, xxxx xxxx xxxxxxxxxx informace xxxxxxxx xx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx podstaty sporu x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxxx je xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxx a důvodem, proč xxxx zveřejněna xxxxxxxxxx xxxxxxxxx týkající se xxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xxxx důsledek xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx tím, že xxxxx xxxx nedojde x&xxxx;xxxxx nebo xxxx xxxxxxxx událostem x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx xxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx, proč xxxx zveřejněna xxxxxxxxx xxxxxxxx xx podmíněného xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 odst. 92 |
documentation |
Vysvětlení xxxxxx podstaty xxxxx x&xxxx;xxxxxx stranami, xxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxx, proč xxxx účetní jednotkou xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx se xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 odst. 92 |
documentation |
Vysvětlení xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxxx je xxxxxxx xxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxx, xxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXXX 7 xxxx. B8D |
documentation |
Vysvětlení xxxxxx xxxx xxxxxxx položky x&xxxx;xxxxxxxxxx nástrojů, včetně x) složení xxxxxxxxx; x) objemu xxxxxxxxxxx xxxx xxxxxxxxx finančních xxxxxxxx; x&xxxx;x) xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxxxxXxxXxXxxxxxxxxxxXxXXXX15 |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxxxx položkách x&xxxx;xxxxxx xxxxxxxx standardu XXXX 15 |
Xxxxxxxxxx: IFRS 15 xxxx. X8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx v řádkových xxxxxxxxx x&xxxx;xxxxxx aplikace xxxxxxxxx XXXX 15. |
||||
ifrs-full |
ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs |
text |
label |
Vysvětlení důvodů, xxxx se xxxxxx xxxxxxxx rozhodla xxxxxxxx xxxxxxxxx XXXX, jako xxxxx xxxxxxxxx XXXX xxxxx používat xxxxxxxxxx |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx xx xxxxxx jednotka, xxxxx xxxxxxx xxxxxxxxx XXXX x&xxxx;xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxx nejnovější xxxxxxxxx roční účetní xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx prohlášení x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, xxxxxxxx xxxxxx xxxxxxxxx XXXX, xxxx xxxxx xxxxxxxxx IFRS xxxxx xxxxxxxx nepřestala. |
||||
ifrs-full |
ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors |
text |
label |
Vysvětlení důvodu, xxxx xx xxxxxxxxxxxxxx xxxxx xxxxxx x&xxxx;xxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxx z předchozího období |
Zveřejnění: XXX 8 odst. 49 xxxx. d) |
documentation |
Vysvětlení xxxxxx, xxxx xx xxxxxxxxxxxxxx xxxxx xxxxxx x&xxxx;xxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxx z předchozího xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxxxx určit částky xxxxx, xxxxx xx xxxxxxxx ke xxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx. x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 xxxx. e) |
documentation |
Vysvětlení xxxxxx, xxxx xx xxxxxxxxxxxxxx určit částky xxxxx, xxxxx xx xxxxxxxx ke změnám xxxxxxxx pravidla. |
||||
ifrs-full |
ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts |
text |
label |
Vysvětlení xxxxxx xxxx xxxxxxxx xxxxxxxxx xx xxxxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17, x&xxxx;xxxxxx hodnotou xxxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx mezi xxxxxxxx xxxxxxxxx xx požádání, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17, x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx mezi příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx investic x&xxxx;xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;110 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx investic x&xxxx;xxxxx, xxx xxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxx posoudit xxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxxxxx xxxxxxxx a ostatním xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxXxxxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx citlivostí xx změny xxxxxxxxxx xxxxxx xxxxxxxxxxxxx z pojistných xxxxx a z držených xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx na xxxxx xxxxxxxxxx rizika vyplývajících x&xxxx;xxxxxxxxxx smluv x&xxxx;xxxxxxxxxx xxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx drží. [Odkaz: Xxxxxxxx xxxxxxx [member]; Xxxxxxxx aktiva] |
||||
ifrs-full |
ExplanationOfRelationshipsBetweenParentsAndEntity |
text |
label |
Vysvětlení xxxxxx xxxx xxxxxxxxx podnikem x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;13 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxxx podniky. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xxxx za xxxxxxxx ovládnutí xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 19G |
documentation |
Vysvětlení xxxxxxx relevantních pro xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xx xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxx strukturované jednotce, xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xx x&xxxx;xxxx xxxx smluvně xxxxxx, a toto poskytnutí xxxxxxx xxxx xx xxxxxxxx xxxx xxxxxxxxx. [Xxxxx: Zveřejnění xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx omezení xxxxxxx xxxxxxxx xxxxx z přecenění x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 38 odst. 124 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx omezení výplaty xxxxxxxx fondu x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx realizovatelnosti xxxxxxxxxxxx xxxxxxxxxx majetku, xxxxxxxx omezení úhrady xxxxxx či výtěžků x&xxxx;xxxxxxxx investičního xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx existence omezení xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, případně omezení xxxxxx xxxxxx či xxxxxxx x&xxxx;xxxxxxxx investičního xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;22X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxx v souvislosti xx xxxxxxxxxxxx účetnictvím. |
||||
ifrs-full |
ExplanationOfSeasonalityOrCyclicalityOfInterimOperations |
text |
label |
Vysvětlení xxxxxxxxx xxxx cyklických mezitímních xxxxxxx |
Xxxxxxxxxx: XXX 34 xxxx.&xxxx;16X písm. b) |
documentation |
Vysvětlující xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, xxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Vysvětlení xxxxxxxxxx xxxx xxxxxxxxx xxxxx a smluvních závazků [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxxxxx významných xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx. [Odkaz: Smluvní xxxxxx; Smluvní závazky] |
||||
ifrs-full |
ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx významných xxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxx xx finančního xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxx dotací xxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx očekávané xxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxx činnost. [Xxxxx: Xxxx [member]; Státní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx podmínek xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx, které xxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxxx a jistotu xxxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx významných xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxx (například xxxxxxxx období, data xxxxxxxxxx ceny a základnu, xxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx projednávání xxxxxxxx). [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx licencovaných xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx stranami |
Zveřejnění: IAS 24 xxxx.&xxxx;18 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [member]] |
||||
ifrs-full |
ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
text |
label |
Popis xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) bod i), xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx transakcí xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx a převzetí xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxXxxxxxXxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxx nebo xxxxxx x&xxxx;xxxxx vlastního xxxxxxxx x&xxxx;xxxxxxxx do kapitálových xxxxxxxx označených x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX 7 xxxx.&xxxx;11X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxx xxxx ztráty x&xxxx;xxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx do kapitálových xxxxxxxx, xxxxx účetní xxxxxxxx označila x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxxx okolností xxxxxxxxxxxx xx ke xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 20 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx nesplněných xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx ke xxxxxx xxxxxxx, která xxxx vykázána. [Odkaz: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxXxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 134 xxxx. x) xxx ii), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 písm. x) xxx ii) |
documentation |
Vysvětlení xxxxxxx (xxxxxx) přiřazené klíčovému xxxxxxxxxxx (předpokladům), xx xxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxx xxxxxx jednotka xxxxxxx, xx vykáže xx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;120 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxx xxxxxx xxxxxxxx xxxxxxx, xx vykáže xx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx na xxxxxxxxx xxxxxxx x&xxxx;xxxxxx. [Xxxxx: Výnosy ze xxxxx xx xxxxxxxxx; Xxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx závazky x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, zda xxxxxxxx xxxxxxxx xxxxxxxxxxxx xx xxxxx se xxxxxxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxx xxxxxxxxx na xxxxxxxxx závazky x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 odst. 122 |
documentation |
Vysvětlení xxxx, xxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx ze xxxxx xx xxxxxxxxx, xxxxx xxxxxx xxxxxxxx do xxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx závazky x&xxxx;xxxxxx. [Xxxxx: Xxxxxxxxxx xxxx alokovaná xx xxxxxxxxx závazky x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxxx x&xxxx;xxxxxxx xxxxxxxx, xx xxxxxxx xxxxxxx mohl xxxxxxxxxx požadovat xxxxxxxxx xxxxxxxx xxxxx, nebo xxxxxx xxxxxxxx nové xxxxxxxx úvěru ještě xxxx xxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 19 |
documentation |
Vysvětlení xxxx, xxx xxxxx x&xxxx;xxxxxxx xxxxxxxx podmínek xxxxxxx smlouvy, xx xxxxxxx xxxxxxx xxxx xxxxxxxxxx požadovat zrychlené xxxxxxxx xxxxx, xxxx xxxxxx sjednány nové xxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxXxxxxxxxxXxXXX2425 |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxx xxxxxx jednotka využije xxxxxxxxxx xxxxxxx xx xxxxxxxxx IAS 24 xxxx.&xxxx;25 |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx účetní xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx 25 xxxxxxxxx IAS 24. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx má xxxxxx jednotka xxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxx xxxxxx či xxxxx xxxxxxxxx, i v případě, xx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 15 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxx xx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxx xxxxxx xx znovu xxxxxxxxx, x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx k nesplnění xxxxxxx xxxxxxxx kolaterálu. |
||||
ifrs-full |
ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan |
text |
label |
Vysvětlení toho, xxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 odst. 36 xxxx. d) |
documentation |
Vysvětlení toho, xxx účastníci xxxxxxxxxx xx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, zda xx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;122 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xx u zveřejnění xxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx k plnění xxxxxxx xxxxxxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxx xxxxxxxxx xx zbývající xxxxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxxx412xXx412XxXxXXXX9XxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxx novém xxxxxxxxx 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 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxxx xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx závěrům xxx&xxxx;xxxxx xxxxxxxxx xxxxx xxxx.&xxxx;4.1.2 písm. a) xxxx xxxx.&xxxx;4.1.2X xxxx.&xxxx;x) standardu XXXX 9 ke dni xxxxxxxxx xxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, proč x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx stanovit xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 40 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx proč u investičního xxxxxxxxxx majetku nelze xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx, xxxx xxxxxx xxxxxxxx oceňuje xxxxxxxxxx xxxxxxxx xxxxxxx v pořizovacích xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx oceňování xxxxxxx hodnotou. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx [xxxxxx]; Investiční nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xxxxxx xxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;124 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxxx xxxxxx xxxxx xxx vykazování výnosů xx smluv xx xxxxxxxxx poskytují xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxx služeb. [Xxxxx: Xxxxxx xx xxxxx xx zákazníky] |
||||
ifrs-full |
ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter |
text |
label |
Vysvětlení xxxxxx xx zveřejnění obsažená x&xxxx;xxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xx xxxx xxxxxxxxxx dokumenty, xxxxx xxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxXxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X písm. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx v tomto xxxxxxx xxxxxx (xxxx. posledních xxx dnů před xxxxxx xxxxxxxx xxxxxx), x&xxxx;xxxx není xxxxxxx xxxxxx xxxxxx z převodu (xxxxx splňuje xxxxxxxx xxx xxxxxxxxxx) xxxxxxxxx xxxxxxxxxx (xxxxx se xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx objemu xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx dnech xxxxxxxx xxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxXxxxxXxxXxXxxxXxxXxxxxxxXxxXxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxx xxxxxxxxxx není xxxxx xxxxxxx, a důvody, xxxx to není xxxxx, xxxx-xx prvotní xxxxxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxx xxxxxxx ke xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx. B66 |
documentation |
Vysvětlení toho, xxxxx zveřejnění xxxx xxxxx xxxxxxx, x&xxxx;xxxxxx, xxxx to není xxxxx, xxxx-xx xxxxxxx xxxxxxxxxx podnikové xxxxxxxxx x&xxxx;xxxx schválení xxxx xxxxxx xxxxxxx xx xxxxxxxxxx dokončeno. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xx xxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx u biologických xxxxx, která xxxx xxxxx xxxxxxxxx pořizovacími xxxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;56 xxxx. b) |
documentation |
Vysvětlení xxxx, proč xx xxxxxx hodnota xxxxx xxxxxxxxxx měřitelnou u biologických xxxxx, xxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Odkaz: X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx]; Biologická xxxxxx; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxxx xxxx x&xxxx;xxxxxxxxxxxx aktiv xxxxxx hodnota spolehlivě xxxxxxxxx, v pořizovacích xxxxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxxx není x&xxxx;xxxxxxxxxxxx xxxxx xxxxxx hodnota xxxxxxxxxx měřitelná xx xxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Biologická xxxxxx; Xxxxxx ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, proč x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx nelze xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx, model oceňování xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, proč x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku nelze xxxxxxxxxx xxxxxxxx reálnou xxxxxxx xx použití xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis |
text |
label |
Vysvětlení xxxx, xxxx xxxxxx jednotka xxxxxxxxxxxxx xxxxxx podniku |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx z průzkumu x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx účetní jednotky. Xxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx xx spojitosti x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx nerostných zdrojů xxxxxxx, než xx xxxxxxxxx proveditelnost x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Úvěrová xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Úvěrové xxxxxxxx [xxxxxx]; Smlouvy x&xxxx;xxxxxxxx xxxxxx [member]; Xxxxxxx riziko [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxxx úvěrových příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx xxxx xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 125 písm. a) |
documentation |
Částka xxxxxxxx xxxx xxxxxx, xxxxx vyplývá ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ExpropriationOfMajorAssetsByGovernmentMember |
member |
label |
Vyvlastnění xxxxxxxxxx xxxxx státem [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx. [Odkaz: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxx [axis] |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX20X, xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 písm. a) |
documentation |
Osa tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx úvěrové xxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. XX20X, xxxxxxx: datum xxxxx platnosti 1. 1. 2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx třídy, které xxxx poskytnuty xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 7 xxxx. B33 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxx jednotka xxxxxxx své pohledávky xxxx straně (faktor). |
||||
ifrs-full |
FactorsUsedToIdentifyEntitysReportableSegments |
text |
label |
Popis xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx vykazovaných xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX 8 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx použitých x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky, včetně xxxxxxx organizace (xxxx. xxx se xxxxxx xxxxxxxx xxxxxxxxxxx účetní xxxxxxxx xxxxx výrobků x&xxxx;xxxxxx, zeměpisných oblastí, xxxxxxxxxxx prostředí xxxx xx xxxxxxx kombinace xxxxxxx a zda xxxx xxxxxxxx segmenty agregovány). [Xxxxx: Xxxxxxxxx oblasti [xxxxxx]; Provozní xxxxxxxx [xxxxxx]; Xxxxxxx x&xxxx;xxxxxx [xxxxxx]; Xxxxxxx vykazované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxx hodnota xxxx xxxxxxx pořizovací xxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx mezi členy x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified |
X duration, xxxxxx |
xxxxx |
Xxxx (ztráta) xx xxxxx xxxxxx xxxxxxx, xxxxx by byla xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) ze xxxxx xxxxxx xxxxxxx, xxxxx xx byla xxxxxxxx do xxxxxxxxx xxxxxxx výsledku, xxxxx xx xxxxxxxx xxxxxx xxxxxx reklasifikována. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, která xx xxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx do xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx, prvotní použití xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (ztráta) xx změny xxxxxx xxxxxxx, xxxxx xx xxxx vykázána xx xxxxx nebo ztráty, xxxxx xx xxxxxxxx xxxxxx xxxxxx reklasifikována x&xxxx;xxxxxxxxx xxxxx oceňovaných xxxxxxx hodnotou vykázanou xx zisku xxxx xxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou do xxxxxxxxx úplného výsledku x&xxxx;xxxxxxxx xxxxxxxx na XXXX 9. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9 |
X duration, credit |
label |
Zisk (xxxxxx) xx xxxxx xxxxxx xxxxxxx, která xx xxxx vykázána xx zisku xxxx xxxxxx nebo xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xx finanční xxxxxx nebyla xxxxxxxxxxxxxxx xxx, že jsou xxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx použití xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxx xx byla xxxxxxxx xx xxxxx xxxx xxxxxx xxxx xx ostatního xxxxxxx xxxxxxxx, xxxxx xx xxxxxxxx aktiva xxxxxx xxxxxxxxxxxxxxx xxx, že xxxx oceňována xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxx IFRS 9. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxx xx xxxx xxxxxxxx do xxxxx nebo ztráty xxxx do ostatního xxxxxxx výsledku, pokud xx xxxxxxxx závazky xxxxxx xxxxxxxxxxxxxxx xxx, xx jsou oceňovány xxxxxxxx hodnotou, xxxxxxx xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx hodnoty, která xx byla vykázána xx xxxxx xxxx xxxxxx xxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xxxxxxx nebyly xxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx naběhlou xxxxxxxx x&xxxx;xxxxxxxx přechodu xx xxxxxxxx XXXX 9. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) v reálné xxxxxxx z finančních aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx hodnotě, které xx xxxx vykázány xx xxxxxx souhrnného xxxxxx, xxxxx xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z kategorie realizovatelných xxxxxxxxxx aktiv, xxxxx xxxx vykázány do xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) v reálné xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxxxxx vykázány do xxxxx xxxx xxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X písm. e) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxx hodnotě, které xx xxxx xxxxxxxx xx zisku xxxx xxxxxx, xxxxx by xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx finančních xxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, které xxxx xxxxxxxx do xxxxx xxxx xxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X písm. d) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxx xx xxxx xxxxxxxx xx xxxxx xxxx ztráty, pokud xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 12D písm. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) ze xxxxx xxxxxx hodnoty, xxxxx xx xxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxx xx xxxxxxxx xxxxxx xxxxxx reklasifikována. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
FairValueHedgesMember |
member |
label |
Zajištění xxxxxx xxxxxxx [member] |
Zveřejnění: XXX 39 xxxx.&xxxx;86 xxxx. x), zveřejnění: IFRS 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 odst. 24B, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxx xxxx xxxxxxx nebo nezaúčtovaného xxxxxxx příslibu, nebo xxxxxxxxxxxxxx části xxxxxxxx xxxxxx, závazku nebo xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxx xxx xxxx xx xxxx nebo xxxxxx. [Xxxxx: Zajištění [member]] |
||||
ifrs-full |
FairValueModelMember |
member |
label |
Model xxxxxxxxx reálnou xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;32X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xx použití xxxxxx xxxxxxxxx xxxxxxx hodnotou. Xxxxxx hodnota je xxxx, xxxxx by xxxx získána xx xxxxxx aktiva xxxx xxxxxxxxx xx xxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxx účastníky xxxx x&xxxx;xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná xxxxxxx xxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx i) |
documentation |
Reálná hodnota xxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx kombinace. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx aktiv, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx souvisejících xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42D písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx. xxxxx xxxxxx xxxxxxxxxx v celém xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx aktiv xxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx do xxxxxxxxx aktiv oceňovaných x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxx hodnotě xxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx aktiv oceňovaných x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx xx kategorie xxxxx oceňovaných x&xxxx;xxxxxxx xxxxxxx nebo xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného výsledku. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xx XXXX 9 xxxxxxxxxxxxxxx xxx, že xxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx ostatního úplného xxxxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X písm. a) |
documentation |
Reálná hodnota xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx finančních xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx xx kategorie aktiv xxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxxxxxxxx z kategorie xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty xx kategorie xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do ostatního xxxxxxx výsledku x&xxxx;xxxxxxxx xxxxxxxx na IFRS 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx při xxxxxxxx xxxxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxx používá xxx xxxxxx úvěrového rizika xxxxxxx xxxxxxx, aktiva |
Zveřejnění: XXXX 7 odst. 24G xxxx. c) |
documentation |
Reálná xxxxxxx xxxxxxxxxx xxxxxxxx vykázaného xxxx xxxxxxx při xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx, xxxxxxx používá pro xxxxxx xxxxxxxxx rizika xxxxxx finančního xxxxxxxx xxxxxxx derivát. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx finančního xxxxxxxx xxx ukončení xxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do xxxxx xxxx xxxxxx, protože xxxxxxx xxx řízení xxxxxxxxx xxxxxx xxxxxxx xxxxxxx, závazky |
Zveřejnění: XXXX 7 odst. 24G xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx vykázaného jako xxxxxxx při xxxxxxxx xxxxxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, protože xxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx nástroje xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxx, že xxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxxxx, xxxxx xxxx x&xxxx;xxxxxxxx přechodu xx XXXX 9 xxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx v naběhlé xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota investic xx společných podniků, xxx které existují xxxxxxxx xxxxx ceny |
Zveřejnění: XXXX 12 xxxx.&xxxx;21 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx hodnota investic xx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxx kótované xxxxx ceny xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx do xxxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx podniků, xxx xxxxx xxxxxxxx xxxxxxxx tržní xxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxx xx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Investice xx xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx závěrce] |
||||
ifrs-full |
FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxx xx xxxxxxx reálnou hodnotou xxxxxxxxx do ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx kapitálových nástrojů, xxxxx účetní jednotka xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného výsledku x&xxxx;xxxx xxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;11X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota investic xx xxxxxxxxxxxx nástrojů x&xxxx;xxxx odúčtování, xxxxx xxxxxx jednotka xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx oceněné reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Reálná hodnota xxxxxxx, které xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxx, xxxxx představují trvající xxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxx xx výrazně liší xx xxxxxx hodnoty |
Příklad: XXX 16 odst. 79 xxxx. d) |
documentation |
Reálná xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxx xx xxxxxx xxxxxxx výrazně liší xx xxxxxx hodnoty. [Xxxxx: Účetní xxxxxxx [xxxxxx]; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxxXxxxXxxxxXxXxXxxxxxxxxxxxXxXxXxxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxx podniků, které xxxxxxxx xxx konsolidovány xx xxx změny xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;9X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxx konsolidovány, xx xxx xxxxx xxxxxxx xxxxxxxxxx jednotky. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Zveřejnění xxxxxxxxxxxx xxxxxxxx [xxxx block]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxXxxxxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx převedených xxxxxxxxxx xxxxx (xxxxxxxxxxxxx xxxxxxxxxx závazků), která xxxxxx odúčtována v celém xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx reálnou xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx nebyla xxxxxxxxxx x&xxxx;xxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
netLabel |
Čistá reálná xxxxxxx převedených xxxxxxxxxx xxxxx (xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx), xxxxx nejsou xxxxxxxxxx v celém xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxXxxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx (xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx), xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxXxxxxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx finančních xxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, která xxxxxx odúčtována x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx položek xxx xxxxxxx x&xxxx;xxxxx přímé xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;111 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxx x&xxxx;xxxxx přímé xxxxxx. [Xxxxx: Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx pro xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxx a provize |
Obvyklá xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxx xxxxxxxxxxxxx s poplatky x&xxxx;xxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx na xxxxxxxx x&xxxx;xxxxxxx [abstract] |
||
ifrs-full |
FeeAndCommissionIncome |
X duration, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx souvisejících s poplatky x&xxxx;xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx z poplatků x&xxxx;xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (xxxxxx na xxxxxxxx x&xxxx;xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxx xxxxxxx souvisejících 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 (xxxxxx xx xxxxxxxx x&xxxx;xxxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx závazků, xxxxx xxxxxx xxxxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 písm. x) xxx i) |
documentation |
Částka nákladů xxxxxxxxxxxxx x&xxxx;xxxxxxxx (xxxxxx xxxx částky zohledňované xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxx) x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxx xx poplatky [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx závazků, xxxxx xxxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx z poplatků (nikoli xxxx xxxxxx zohledňované xxx určování xxxxxxxxx xxxxxxx xxxx) x&xxxx;xxxxxxxxxx xxxxx, které nejsou xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx ztráty. |
||||
ifrs-full |
FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx oceňovány xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo ztráty |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx nebo xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx (nikoli xxxx částky zohledňované xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxx) x&xxxx;xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx ztráty. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxXxxxxxxXxxxXxxxxXxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx. x) xxx ii) |
documentation |
Částka výnosů x&xxxx;xxxxxxx vyplývajících x&xxxx;xxxxxxxx (xxxxxx xxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxx míry) xx xxxxxxxxxxxx fondů x&xxxx;xxxxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxx x&xxxx;xxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxx, svěřeneckých fondů, xxxxxxxxxx xxxxx a dalších xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxxx xxxx [xxxxxx] |
Xxxxxxx: XXX 19 odst. 138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxx poslední xxxx. [Xxxxx: Důchodové plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxx |
(X) xxxxxxxx, debit |
label |
Finanční xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 82 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxx x&xxxx;xxxxxxxxxxxx účetní xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxxx náklady |
||||
ifrs-full |
FinanceCostsPaidClassifiedAsOperatingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxxx klasifikované xxxx provozní xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx zaplacené xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx 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 nákladů xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx xxxxxxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx smluv, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax |
X duration, credit |
label |
Finanční xxxxxx (náklady) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxx zdaněním |
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.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: 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 xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;82, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) z držených zajistných xxxxx, která xx xxxxxxxxx z hospodářského xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, očištěném x&xxxx;xxx, xxxx reklasifikačními úpravami. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Držené 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: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 82 písm. bc), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;82 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx výnosů (xxxxxxx) z držených zajistných xxxxx, která xx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Držené xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;90 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx výnos; Xxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přijaté xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx pohledávek souvisejících x&xxxx;xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx |
Xxxxxxxxxx: IFRS 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 odst. 35N |
documentation |
Částka xxxxx, xxxxx jsou: x) xxxxxxxx; b) xxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxx; c) xxxxxxx xxxxx: x) přijmout xxxxxxxx xxxx jiné xxxxxxxx xxxxxxx xx xxxx xxxxxx jednotky; xxxx ii) směnit xxxxxxxx xxxxxx nebo xxxxxxxx xxxxxxx s jinou xxxxxxxxx za xxxxxxxx, xxxxx xxxx pro xxxxxx xxxxxxxx potenciálně xxxxxxx; xxxx x) xxxxxxx, která xxxx xxxxxxxxxx nebo xxxxxx xxx vypořádat xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx a která xx: x) xxxxxxxxxxx, xx xxxxx účetní xxxxxxxx xx xxxx by xxxxx xxx xxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx; xxxx xx) xxxxxxxxx, xxxxx xxxx nebo xx xxxx být xxxxxxxxx jinak než xxxxxx xxxxx částky xxxxxxxxx xxxx xxxxxx xxxxxxxxxx aktiva za xxxxx xxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Xx xxxxx xxxxxx xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx finanční xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx v souladu x&xxxx;xxxxxxxx 16X xx 16X standardu IAS 32, xxxxxxxx, xxxxx xxxxxx xxxxxxxx ukládají xxxxxxxxx dodat jiné xxxxxx xxxxxxx xxxxx xxxxxxx xxxxx pouze xxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx jako kapitálové xxxxxxxx v souladu x&xxxx;xxxxxxxx 16X xx 16X xxxxxxxxx IAS 32, xxxx xxxxxxxx, xxxxx xxxx xxxx smlouvami x&xxxx;xxxxxxxx přijetí nebo xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [member]; Finanční xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx aktiva xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx dotčená xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx, účetní hodnota xx použití xxxx |
Xxxxxxxxxx: XXXX 9 odst. 7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota finančních xxxxx xxxxxxxxx změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxx změnami XXXX 9 u složek xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 bod 7.2.34 písm. a) |
documentation |
Účetní xxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx xxxx použitím xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx dotčená xxxxxxx XXXX 9 x&xxxx;xxxxxx předčasného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, kategorie xxxxxxx po použití xxxx |
Xxxxxxxxxx: IFRS 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xx xxxxxxx změn. |
||||
ifrs-full |
FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments |
text |
label |
Finanční xxxxxx xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx předčasného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxxxx ocenění xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 xxx 7.2.34 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx, 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: účinný 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 xxxxxxxxx IFRS 17, xx použití xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx xxxxxxx změnami IFRS 9 xxxxxx xxxxxxxxx XXXX 17, účetní xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 písm. a) |
documentation |
Účetní xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxxxxxx xxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx dotčená xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxxxx bezprostředně xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 písm. a) |
documentation |
Klasifikace xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17, bezprostředně xxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17, kategorie xxxxxxxxx po xxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx oceňování xxxxxxxxxx aktiv dotčených xxxxxxx IFRS 9 xxxxxx standardu IFRS 17, xx použití xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx aktiva dotčená xxxxxxx XXXX 9 xxxxxx standardu XXXX 17, xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx použitím xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx oceňování xxxxxxxxxx aktiv dotčených xxxxxxx XXXX 9 xxxxxx xxxxxxxxx IFRS 17, xxxxxxxxxxxxx xxxx xxxxxxxx změn. |
||||
ifrs-full |
FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxx k datu xxxxxxxxx xxxxxxx XXXX 17, xxxxxx hodnota xx xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32 písm. b) xxx ii) |
documentation |
Účetní xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 17 po xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17XxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxx xxxxx určením x&xxxx;xxxx xxxxxxxxx použití XXXX 17, xxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. C32 xxxx.&xxxx;x) xxx i) |
documentation |
Účetní xxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxx určením x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 17 xxxxxxxxxxxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxx xxxxx xxxxxxx 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 dotčených xxxxx xxxxxxx x&xxxx;xxxx prvotního xxxxxxx XXXX 17 xx xxxxx určení. |
||||
ifrs-full |
FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation |
text |
label |
Finanční xxxxxx xxxxxxx novým xxxxxxx k datu xxxxxxxxx xxxxxxx XXXX 17, xxxxxxxxx ocenění xxxxxxxxxxxxx xxxx novým xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. C32 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx novým určením x&xxxx;xxxx xxxxxxxxx použití XXXX 17 bezprostředně xxxx xxxxx určením. |
||||
ifrs-full |
FinancialAssetsAtAmortisedCost |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 písm. f) |
documentation |
Částka xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx. Naběhlá xxxxxxx xx částka, xxx xxxx xxxxxxxx xxxxxx xxxxxxx xxx prvotním xxxxxxxxxx, snížená o splátky xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx – x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxx – x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxxxxx, xx. xxxxxxx xxxx počáteční xxxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxx, x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx znehodnocení. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx v naběhlé hodnotě, xxxxxxxxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx xxxxxxxxxx aktiv xxxxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Finanční aktiva x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx, v reálné xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx. [Odkaz: X&xxxx;xxxxxx hodnotě [member]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxxxxx xxxxx xxxxxxxxxxx reálnou xxxxxxxx. [Xxxxx: Finanční xxxxxx; X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx ostatního úplného xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx; Xxxxxxx úplný výsledek] |
||||
totalLabel |
Finanční xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného výsledku |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract |
label |
Finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do xxxxxxxxx xxxxxxx výsledku [abstract] |
||
ifrs-full |
FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember |
member |
label |
Finanční xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, která xxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;x&xxxx;xxxxx xxxx zisky (xxxxxx) vykázány xx xxxxx nebo xxxxxx. Xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx, pokud xxxx oceněno xxxxxxxx xxxxxxxx nebo reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. Xxxx (ztráta) x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx bude xxxxxxx(x) xx xxxxx nebo xxxxxx, xxxxx xxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xx x&xxxx;xxxxxxxxx xx kapitálového xxxxxxxx, x&xxxx;xxx xx xxxxxx xxxxxxxx xxxxxxxx, xx xxxxx a ztráty xxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xx xxxxxxx o finanční aktivum xxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
X instant, debit |
label |
Finanční xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, klasifikovaná xxxx určená x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx k obchodování. Xxxxxxxx xxxxxxx je xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxxx: x) xxxx xxxxxxxx xxxx vzniklo x&xxxx;xxxxxx xx účelem xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx; x) při xxxxxxxx xxxxxxxxxx je součástí xxxxxxxxx finančních xxxxxxxx, xxxxx xxxx společně xxxxxx x&xxxx;x&xxxx;xxxxxxx xx x&xxxx;xxxxxxxx době xxxxxxxx xxxxxxxxxxx realizované xxx xxxxxxxxxx zisk; nebo x) je xxxxxxxxx (xxxxx xxxxxxxx, který xx smlouvou o finanční xxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx). [Xxxxx: V reálné xxxxxxx [xxxxxx]; Finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember |
member |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, klasifikovaná xxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxxxx [ xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx finančních aktiv x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx k obchodování. [Xxxxx: Xxxxxxxx aktiva v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx určená x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx, xxxxxxxx při xxxxxxxx zaúčtování xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, která xxxx takto označena xxx xxxxxxxx xxxxxxxxxx xxxx následně. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember |
member |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, označená xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx, kategorie [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx kategorii xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx následně. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx povinně oceněných xxxxxxx hodnotou xxxxxxxxx xx zisku xxxx xxxxxx v souladu se xxxxxxxxxx IFRS 9. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx reálnou xxxxxxxx, xxxxxxxxx [member] |
Zveřejnění: XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx finančních aktiv xxxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, povinně xxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, která xxx xxxx xxxxxxx v souladu x&xxxx;xxxxxxxx pro xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx byla xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx podle xxxxxxxx 33X xxxxxxxxx XXX 32. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember |
member |
label |
Finanční xxxxxx v reálné hodnotě xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, která xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx znovunabytí xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 písm. a) |
documentation |
Tento xxxx představuje finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx nebo ztráty, xxxxx xxx byla xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxXxXxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx nebo xxxxxx, xxxxx xxx xxxx xxxxxxx v souladu x&xxxx;xxxxxxxx pro xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do zisku xxxx xxxxxx, která xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx zpětný xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx odstavce 3.3.5 xxxxxxxxx IFRS 9. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember |
member |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx nebo ztráty, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx s výjimkou xxx zpětný xxxxx xxxxxxxxx finančních xxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 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 oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx zpětný xxxxx vlastních finančních xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx v reálné hodnotě xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx v souladu x&xxxx;xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx finanční xxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx jsou xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxxx x) xxxxx x&xxxx;xxxxxxxxxx; x) xxxxxxxxx xxxxxx xx xxxxxxxxxx; c) xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty. [Xxxxx: Xxxxxxxxxx finanční xxxxxx; Finanční aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx; Xxxxxxxxx xxxxxx xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 písm. d) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxx použití standardu XXXX 9 |
Zveřejnění: XXXX 7 odst. 42I xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx bezprostředně xx xxxxxxxx xxxxxxx xxxxxxxxx XXXX 9. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, účetní xxxxxxx xxxxxxxxxxxxx xxxx prvním xxxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. a) |
documentation |
Účetní xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx použití xxxxxxxxx XXXX 9 stanovená x&xxxx;xxxxxxx s IAS 39 xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxx XXXX 9 (xxxxx xxxxxxx x&xxxx;xxxxxxxx XXXX 9, který xxxxxx xxxxxxxx xxxxxxx, xxxxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Kategorie xxxxxxxxxx xxxxx“, není-li použit xxxxx jiný xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx jsou xxxxxxxx posuzována x&xxxx;xxxxxxxx xxxxxxxxx ztrát [member] |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 |
documentation |
Tento člen xxxxxxxxxxx finančními xxxxxx, xxxxx jsou xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx při xxxxxxx XXX 39 |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx&xxxx;xxx xxxxxxx XXX 39 xxxxxxxxxx aktiv podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx IFRS 4. X&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx zůstatkovou xxxxxxxx by xxxxxx xxxx xxx xxxx xxxxxxx o opravné xxxxxxx xxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota finančních xxxxx podle xxxx.&xxxx;39X xxxx. x) xxxxxxxxx XXXX 4, xx. xxxxxxxxxx xxxxx xx xxxxxxxxx podmínkami, které xxxxxxx konkrétní data xxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx (xx. xxxxxxxxxx xxxxx, xxxxx splňují xxxxxxxx x&xxxx;xxxx.&xxxx;4.1.2 xxxx. x) x&xxxx;xxxx.&xxxx;4.1.2X xxxx. x) standardu IFRS 9), x&xxxx;xxxxxxxx finančních xxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx aktiva xxxxxxxx k obchodování podle XXXX 9 xxxx xxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xx xxxxxxxxx xx základě xxxxxx xxxxxxx (xxxxxxxx X4.1.6 xxxxxxxxx IFRS 9). [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, debit |
label |
Finanční aktiva xxxxx xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxx xxxxxx xxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxx xxx xxxxxxx XXX 39 |
Zveřejnění: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39G xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx&xxxx;xxx použití XXX 39 finančních xxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx xxxxxx xxxxx xxxxxxx riziko. V případě xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx měla být xxxx xxxxxxx o opravné xxxxxxx xxx xxxxxxxxxxxx. [Xxxxx: Finanční xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx hodnota] |
||||
ifrs-full |
FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue |
X instant, debit |
label |
Finanční xxxxxx podle odst. 39E xxxx.&xxxx;x) standardu XXXX 4, xxxxx nemají xxxxx xxxxxxx riziko, xxxxxx hodnota |
Zveřejnění: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 39G xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx xxxxxx nízké xxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X písm. a) standardu XXXX 4, reálná xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx označená xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx xxxxxx xxx xxxxx xxxxxx xxxxxx likvidity |
Zveřejnění: XXXX 7 xxxx. X11X |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xxxxxxxx pro xxxxx xxxxxx xxxxxx xxxxxxxxx (xxxx. xxxxxxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx, xxxx finanční xxxxxx, u nichž xx xxxxxxx, xx xxxxxxx xxxxxxxx, která bude xxxxxxx vyrovnat xxxxxx xxxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxxxx). [Odkaz: Xxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx finančními xxxxxx, xxxxx byla xxxxxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx jsou xxxxxxxxxx xxxxxxxxxx z hlediska xxxxxxxxx ztrát [xxxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx finančními xxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úvěrových xxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční aktiva xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, xxxxx jsou xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xxxx být xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxx: a) xxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxx xxxxxxxxxx modelu, xxxxx xxxx xx xxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;x) xxxxxxx xxxxxxxx xxxxxxxxxx aktiva xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxx jistiny x&xxxx;xxxxx x&xxxx;xxxxxxxxxx částky xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního úplného xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, kategorie [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx kategorii xxxxxxxxxx xxxxx v reálné hodnotě xxxxxxxx do ostatního xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx úplného xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx standardu IFRS 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxxxx XXXX 9. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx aktiva, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx před xxxxxx xxxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx použití xxxxxxxxx XXXX 9 xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXX 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 požadavky). [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Finanční xxxxxx, třída [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. C32, xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), 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 odst. 7.2.42 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx finančních aktiv. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxx finančních xxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxXxxxXxxXxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx xxxxxx po xxxxxxxxxx xxx xxxxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx finanční xxxxxx, která nejsou xx xxxxxxxxxx ani xxxxxx znehodnocená. Xxxxxxxx xxxxxxx je xx xxxxxxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxx, xxx xxxx daná xxxxxx xx xxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue |
X instant, debit |
label |
Jiná xxxxxxxx xxxxxx xxx xxxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4, reálná xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxxxxxxx aktiv, xxx xxxxx xxxx xxxxxxx v odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx xxxxxx xxxxx odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxXxxxxXxXXXX7Xxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxx rámec xxxxxxxxx XXXX 7, třída [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx. X2 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxx XXXX 7. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxXxxXxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx xxxx xx xxxxxxxxxx, xxx nejsou xxxxxxxxxxxx [member] |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx finanční aktiva, xxxxx xxxx xx xxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xx xx splatnosti, xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxx, kdy xxxx xxxx platba xx xxxxxxx smlouvy xxxxxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxxxx jako xxxxxxxxx xx xxxxxxx nebo xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, která xxxx zastavena xxxx xxxxxxxxx za xxxxxxx xxxx xxxxxxxxx xxxxxxx, xxxxxx xxxxxx, které xxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;3.2.23 xxxx. x) xxxxxxxxx XXXX 9. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]; Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 |
X instant, xxxxx |
xxxxx |
Xxxxxxxx aktiva, xxxxx xxxx xxxxx xxxxxxxx xx nástroj xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx nebo xxxxxx, xxxxx xxx xxx označována xxxxxx, xxxxxxx použití xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xx xxxxxx o finanční xxxxxx, která byla xxxxx označena xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx ztráty, xxxxx když xxxxxx xxxxxxxx poprvé použije XXXX 9, xxx xxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxXxXXXX9XxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx byla xxxxx xxxxxxxx za nástroj xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxx XXXX 9, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, která byla xxxxx xxxxxxxx xx xxxxxxx oceňovaný xxxxxxx xxxxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx x&xxxx;xxxxx byla reklasifikována xx xxxxxxx požadavků xxxxxxxxx XXXX 9, xxxxx xxxx xxxxxx xxxxxxxx xxxxxx xxxxxxx XXXX 9, již xxx označována xxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva, xxxxx byla dříve xxxxxxxx za nástroj xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx, dobrovolně xxxxxxxxxxxxxxx, xxxxxxx použití xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7 odst. 42I xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici, která xxxx xxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxx již xxx xxxxxxxxxx xxxxxx, x&xxxx;xxxxxx xxxxxxxx se xxxxxxxxxx rozhodla, xx xx xxxxxxxxxxxxx, xxxx xxxxxx xxxxxxx XXXX 9. [Odkaz: Xxxxxxxx xxxxxx v reálné hodnotě xxxxxxxx do xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxxxxxx z realizovatelných xxxxxxxxxx xxxxx, v reálné xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxx, xxxxx xxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Finanční xxxxxx, v reálné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx finančních xxxxx, 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 x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue |
X instant, debit |
label |
Finanční xxxxxx reklasifikovaná x&xxxx;xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx ztráty, x&xxxx;xxxxxx xxxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxx, xxxxx byla reklasifikována x&xxxx;xxxxxxxxx reálné hodnoty xxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx reklasifikovaná x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx ztráty, xxxxxx hodnota |
Zveřejnění: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx, která xxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. B64 xxx i), xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx vykázaná x&xxxx;xxxx xxxxxxxx u finančních aktiv xxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx, reálná hodnota xxxxxxxx kolaterálu a jiných xxxxxxxxx xxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 xxxx.&xxxx;x), příklad: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx. XX29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx a jiných xxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx, x&xxxx;xxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx, xxxxx xxxx xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx před xxxxxxxx xxxx IFRS 9 x&xxxx;xxxxxx předčasného splacení x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxx xxxxx xxxxxx |
Xxxxxxxxxx: IFRS 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx xxxxx xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx, avšak xxxx xxxxxx xxxxxxxx xxxxxxx xxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx splacení x&xxxx;xxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxx xxxxxx. [Xxxxx: Finanční aktiva x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXXXX17XxxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx xxxx xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx xxxx xxxxxxxx XXXX 17, xxxxx xxx nejsou xxxxx určena |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;X32 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv ve xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx xxxxx xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do zisku xxxx xxxxxx podle xxxxxxxx 4.1.5 standardu XXXX 9, xxxxx xxx nejsou xxxxx xxxxxx xx xxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xx uplatňován xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx, xxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;X51, zveřejnění: XXXX 7 odst. B52 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxx xxxxxxxxxx aktiv“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx finanční xxxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx odúčtována x&xxxx;xxxxx rozsahu [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx odúčtována v celém xxxxxxx. Představuje také xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx v celém rozsahu“, xxxx-xx xxxxxx žádný xxxx xxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxxxxxxXxxxXxxxXxxxxxxxXxxxxXxXxxxxXxxXxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxXxxxxxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž byly xxxxxxxxxxxxxxx xxxxxxxxx peněžních xxxx posouzeny na xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxx xxxxxxxx zaúčtování, xxx xxxxxx xx xxxxxxx týkající xx xxxxxx předčasného xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, u nichž xxxx charakteristiky smluvních xxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, xxx xxxxxxxxxx xxx prvotním zaúčtování, xxx ohledu xx xxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxx splacení. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx toků xxxxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx při prvotním xxxxxxxxxx, xxx ohledu xx xxxxxxxxx xxxxxxxx xx xxxxxx xxxxxx xxxxxx hodnoty peněz |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxx charakteristiky smluvních xxxxxxxxx xxxx posouzeny xx xxxxxxx skutečností x&xxxx;xxxxxxxxx, jež existovaly xxx prvotním zaúčtování, xxx ohledu xx xxxxxxxxx xxxxxxxx xx xxxxxx xxxxxx xxxxxx xxxxxxx peněz. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification |
X duration, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx období x&xxxx;xxxxxx smluvních xxxxxxxxx xxxx, xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xx dobu trvání, xxxxxxx xxxxxxx před xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35J písm. a) |
documentation |
Naběhlá xxxxxxx xxxx xxxxxxx xxxxxxxx se xxxxxxxxxx xxxxx, u nichž xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxx xxxxxxx položka xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxxx v průběhu xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx vyčíslena xx xxxx očekávaných xxxxxxxxx xxxxx xx dobu xxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 35J písm. a) |
documentation |
Čisté xxxxx (ztráty) z úpravy xxxxxxxx x&xxxx;xxxxxxxxxx aktiv, x&xxxx;xxxxx xxxxx v průběhu xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx toků, xxxxxxx xxxxxx xxxxxxx xxxxxxx byla xxxxxxxxx xx výši očekávaných xxxxxxxxx xxxxx xx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxXxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxXx12xxxxxXxxxxxxxXxxxxxXxxxxxXxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx xx xxxxxxxxx xxxxxxxxx toky xxxxxxxxxxxxxx x&xxxx;xxxx, kdy opravná xxxxxxx byla vyčíslena xx xxxx očekávaných xxxxxxxxx ztrát za xxxx xxxxxx x&xxxx;x&xxxx;xxxxx xx xxxxxxx položka x&xxxx;xxxxxxx vykazovaného xxxxxx xxxxxxx na xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx hodnota finančních xxxxx, která xxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxx, xxx xxxxxxx položka xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx úvěrových ztrát xx dobu trvání x&xxxx;x&xxxx;xxxxx se xxxxxxx xxxxxxx v průběhu xxxxxxxxxxxx xxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx ztrát. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding |
X instant, debit |
label |
Finanční xxxxxx odepsaná x&xxxx;xxxxxxx xxxxxxxxxxxx období, která xxxx xxxxx předmětem xxxxxxxx, nesplacená xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx smluvní xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx v průběhu xxxxxxxxxxxx xxxxxx a jsou xxxxx xxxxxxxxx vymáhání. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialEffectOfChangesInAccountingPolicyMember |
member |
label |
Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 odst. 28 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX 8 xxxx.&xxxx;29 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxx xxxx xxxxxxxx pravidla. |
||||
ifrs-full |
FinancialEffectOfCorrectionsOfAccountingErrorsMember |
member |
label |
Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;49 xxxx. b) xxx x), xxxxxxxxxx: XXX 8 xxxx.&xxxx;49 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXXXXXxXXXXxXxxx |
xxxx |
xxxxx |
Xxxxxxxx dopad xxxxxxxx x&xxxx;xxxxxxxxxxx XXXX na XXXX [axis] |
Zveřejnění: IFRS 1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. X36 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xx použita jako xxxxxxx veličina xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member] |
Příklad: IFRS 13 xxxx. X36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx prognózu xxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx jako xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35M, xxxxxxxxxx: XXXX 7 xxxx. B8E |
documentation |
Tento xxxx xxxxxxxxxxx smlouvy, xx xxxxxxx xxxxxxx xx xxxxxxxx povinen xxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxx xxxxxxxx xx xxxxxx, xxxxxx xxxxx, xxxx xxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxxxxx splatné xxxxxx, x&xxxx;xx xxxxx xxxxx nebo upravené xxxxx splatnosti dluhového xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xx nákupu xxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35H xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX 7 odst. 35M xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxx xxxxxxxxxxxx xx xxxxxx xxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx xxxx úvěrově xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx nástroje xxxxxxx xxxx xxxxxxxxxxx nástroje, x&xxxx;xxxxxx hodnotě |
Zveřejnění: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx použitých xxxx xxxxxxxxxxx xxxxxxxx. Zajišťovací xxxxxxxx xxxx xxxxxx xxxxxxxx xxxx (xxxxx xxx účely xxxxxxxxx xxxxxx změn měnových xxxxx) xxxxxx nederivátová xxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx, x&xxxx;xxxxx se očekává, xx xxxxxx hodnota xxxx peněžní xxxx x&xxxx;xxxx xxxxxxxx vykompenzují xxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxx toků x&xxxx;xx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx [member]; Xxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxxxxx xxxxxxxx závazky; Xxxxxxxx xxxxxxxx, třída [xxxxxx]; Xxxxxxxx aktiva; Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx nástroje xxxxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx nebo xxxxxx, xxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx úvěrový xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxxx oceňované xxxxxxx hodnotou xxxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx derivát [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx oceňované xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx, protože xxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx těchto xxxxxxxx xxxxxxx derivát. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Finanční xxxxxxxx xxxxxxxxx reálnou xxxxxxxx vykázanou do xxxxx nebo ztráty, xxxxxxx používají xxx xxxxxx úvěrového rizika xxxxxxx xxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]; Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx, které xxxxxx xxxxxxx xxxxxxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx, které xxxxxx xxxxxxx znehodnocené. [Odkaz: Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxx xxxxxxx úvěrově znehodnocené xxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X písm. c), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx finanční xxxxxxxx, xxxxx byly xxxxxxxxx xxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxx, credit |
label |
Finanční xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx smlouvy x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxx finančním xxxxxxx |
Xxxxxxx: XXXX&xxxx;7 odst. 13C xxxx. x) bod x), xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx aktivům. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxxx započteny xxxxxx finančním xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx, xxxxx jsou předmětem xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;13X písm. x) bod x), xxxxxxx: XXXX 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxxxxx, které jsou xxxxxxxxx vymahatelné rámcové xxxxxxx o zápočtu nebo xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx oproti xxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx závazky] |
||||
negatedLabel |
Finanční nástroje, xxxxx jsou předmětem xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxXxxxxxxxxxXxxxxXxxXxXxxxxxxxXxxxxxxxXxXxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx, xxxxxxx reálnou xxxxxxx xxxxxx xxxxx v minulosti xxxxxxxxxx xxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx odúčtování, xxxxxxx reálnou hodnotu xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Finanční závazky |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxx: x) xxxxxxx xxxxxxx; x) xxxxx xxxxxxxx nebo xxxx finanční xxxxxxx xxxx účetní xxxxxxxx; xxxx xx) xxxxxx xxxxxxxx xxxxxx nebo xxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxx, xxxxx xxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx; xxxx x) xxxxxxx, která bude xxxx může xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx x&xxxx;xxxxx xx: i) xxxxxxxxxxx, za xxxxx xxxxxx xxxxxxxx xx xxxx xxxx xxx xxxxxxx xxxxx proměnný xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx; xxxx xx) xxxxxxxxx, xxxxx xxxx xxxx xx xxxx xxx xxxxxxxxx xxxxx xxx směnou pevné xxxxxx xxxxxxxxx nebo xxxxxx xxxxxxxxxx xxxxxx xx xxxxx xxxxx xxxxxxxxx kapitálových nástrojů xxxxxx xxxxxxxx. Xx xxxxx účelem jsou xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx, xxxx xxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxx vlastních xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xx xxxxxx xxxxxx xxxxxxxx měny, xxxxx xxxx účetní xxxxxxxx xxxxxx předkupní xxxxx, opce nebo xxxxxxxx xxxxxxxx xxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxxxx třídy xxxxx xxxxxxxxx nederivativních xxxxxxxxxxxx xxxxxxxx. Za xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx nezahrnují xxxxxxxx xxxxxxxx s prodejní xxxx, xxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx s odstavci 16X xx 16X xxxxxxxxx XXX 32, nástroje, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx dodat xxxx straně xxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxx xxxxxxxxx x&xxxx;xxxx klasifikovány jako xxxxxxxxxx nástroje v souladu x&xxxx;xxxxxxxx 16C až 16X xxxxxxxxx XXX 32, xxxx nástroje, xxxxx xxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxx přijetí xxxx dodání xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Nástroj, který xxxxxxxx definici xxxxxxxxxx xxxxxxx, xx xxxxxxxxx xxxxxxxxxxxx jako xxxxxxxxxx xxxxxxx, pokud xx xxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx 16X až 16X xxxx xxxxxxxxxx 16X xx 16X xxxxxxxxx XXX 32 x&xxxx;xxxxxxx xxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]; Xxxxxxxx aktiva; Xxxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxx 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 hodnota xxxxxxxxxx závazků dotčených xxxxxxx IFRS 9 x&xxxx;xxxxxx předčasného splacení x&xxxx;xxxxxxxxx xxxxxxxxxx, po xxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments |
X instant, credit |
label |
Finanční xxxxxxx xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxx hodnota xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: IFRS 9 xxx 7.2.34 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxxxx dotčených změnami XXXX 9 u složek xxxxxxxxxxx splacení x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx před xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx změnami IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxxxx ocenění xx xxxxxxx změn |
Zveřejnění: XXXX 9 odst. 7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx XXXX 9 u složek předčasného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xx xxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments |
text |
label |
Finanční xxxxxxx xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx splacení x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: IFRS 9 xxx 7.2.34 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx finančních xxxxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, bezprostředně xxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxXxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxx xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx závazků xxxxxxxxx změnami IFRS 9 xxxxxx xxxxxxxxx XXXX 17, xx xxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx XXXX 9 pomocí xxxxxxxxx IFRS 17, xxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 9 odst. 7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxxxx xxxxxxxxx změnami XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxxxxxx xxxx použitím xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx závazky xxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17, klasifikace xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx finančních xxxxxxx xxxxxxxxx xxxxxxx XXXX 9 pomocí standardu XXXX 17, xxxxxxxxxxxxx xxxx použitím změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments |
text |
label |
Finanční xxxxxxx xxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxx xxxxxxxxx xx xxxxxxx změn |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx xxxxxxxxxx závazků xxxxxxxxx změnami XXXX 9 pomocí xxxxxxxxx XXXX 17, po xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx před xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 odst. 7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx finančních xxxxxxx xxxxxxxxx změnami XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxxxxxx xxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx v naběhlé xxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX&xxxx;7 odst. 8 xxxx. x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx. Naběhlá xxxxxxx xx xxxxxx, xxx xxxx xxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxx zaúčtování, snížená x&xxxx;xxxxxxx jistiny x&xxxx;xxxxxxx xxxx xxxxxxx – x&xxxx;xxxxxxxx xxxxxx efektivní xxxxxxx míry – x&xxxx;xxxxxxxxxxx xxxxxxxxxx prémie xx diskontu, xx. xxxxxxx mezi xxxxxxxxx xxxxxxxx a hodnotou při xxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx závazky x&xxxx;xxxxxxx xxxxxxx, xxxxxxxxx [member] |
Zveřejnění: xxxxx xxxxx platnosti 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 závazků v naběhlé xxxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx závazků oceňovaných xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx závazky v reálné xxxxxxx, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 odst. B2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx finančních závazků xxxxxxxxxxx reálnou hodnotou. [Xxxxx: Finanční xxxxxxx; X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxxxx, které xxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxxx: x) xxxxxxx xxxxxxxx xxxxxxxxxx závazku xxxxxxxx x&xxxx;xxxxxxxxxxx; nebo x) xxxxxx xxxxxxxx xx xxx xxxxxxxx xxxxxxxxxx označí xxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty. Xxxxxx xxxxxxxx může xxxx xxxxxxxx použít, xxxxx xxxxx xx umožňuje xxxxxxxx 4.3.5 xxxxxxxxx XXXX 9 (vložené xxxxxxxx) xxxx xxxxx xxxx rozhodnutí xxxxxxxx xxxx relevantních xxxxxxxxx, xxxxxxx: x) vylučuje xxxx xxxxxxxx xxxxxxx xxxxxxxxx nebo xxxxxx xxxxxxxx (xxxxx xxxxxxxxxx xxxx „xxxxxx xxxxxxx“), xxxxx xx xxxx xxxxx xxxxxxxxx xxx xxxxxxxxx xxxxx xxxx xxxxxxx nebo zaúčtování xxxxxxxxxxx xxxxx a ztrát xx xxxxx základě; xxxx x) xxxxxxx xxxxxxxxxx xxxxxxx nebo xxxxxxxxxx xxxxx a finančních xxxxxxx xx xxxxxx x&xxxx;xxxx výkonnost je xxxxxxxxx xx xxxxxxx xxxxxx hodnoty x&xxxx;x&xxxx;xxxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxx strategií a informace x&xxxx;xxxx skupině xxxx xx xxxxx základě xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx zaměstnancům organizace (xxxxx xxxxxxxx x&xxxx;XXX 24). [Odkaz: V reálné xxxxxxx [member]; Členové xxxxxxxxxxx vedení xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [member]; Xxxxxxxx [xxxxxx]; Finanční aktiva; Xxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx závazky x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxxxx [member] |
Zveřejnění: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx finančních xxxxxxx v reálné xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx v reálné xxxxxxx vykázané xx xxxxx nebo ztráty] |
||||
ifrs-full |
FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx závazku xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxxx: x) xxx xxxxxxx xxxx xxxxxx v zásadě xx xxxxxx xxxxxxx xxxx xxxxxx koupě x&xxxx;xxxxxx xxxxxxxxxxx; x) xxx xxxxxxxx xxxxxxxxxx xx součástí xxxxxxxxx xxxxxxxxxx nástrojů, xxxxx xxxx xxxxxxxx xxxxxx x&xxxx;x&xxxx;xxxxxxx je v poslední xxxx doloženo xxxxxxxxxxx xxxxxxxxxxx pro xxxxxxxxxx xxxx; xxxx x) xx xxxxxxxxx (xxxxx xxxxxxxx, xxxxx je xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx nástroje). [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Finanční závazky x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx zaúčtování nebo xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx nebo ztráty, xxxxx byly takto xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo následně. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Finanční závazky x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx finančních xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, označené xxx prvotním xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx k obchodování, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx závazků v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx splňují xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx, xxxxx xxxxxxx definici finančního xxxxxxx určeného k obchodování] |
||||
ifrs-full |
FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxx použití xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxx použití standardu XXXX 9. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxx hodnota xxxxxxxxxxxxx xxxx prvním xxxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. a) |
documentation |
Účetní hodnota xxxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx standardu XXXX 9 xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXX 39 xxxx v souladu x&xxxx;xxxxxxxxx xxxxx IFRS 9 (xxxxx xxxxxxx x&xxxx;xxxxxxxx XXXX 9, xxxxx xxxxxx jednotka xxxxxxx, xxxxxxxx více xxx xxxxx datum xxxxxxxxx xxxxxxx pro odlišné xxxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Finanční závazky, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx finančních xxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx pro xxx „Kategorie finančních xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx, kategorie xxxxxxx xxxxxxxxxxxxx xx prvotním xxxxxxx standardu IFRS 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx po xxxxxxxx xxxxxxx xxxxxxxxx IFRS 9. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx finančních závazků x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxxxxx XXXX 9 xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXX 39 xxxx v souladu x&xxxx;xxxxxxxxx xxxxx XXXX 9 (pokud xxxxxxx x&xxxx;xxxxxxxx IFRS 9, xxxxx xxxxxx xxxxxxxx xxxxxxx, xxxxxxxx více xxx xxxxx xxxxx xxxxxxxxx použití pro xxxxxxx požadavky). [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Finanční xxxxxxx, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 42I, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;6, xxxxxxxxxx: IFRS 9 xxxx.&xxxx;7.2.34, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx tříd xxxxxxxxxx xxxxxxx. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Třídy xxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxXxXXXX7Xxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxx xxxxx standardu IFRS 7, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. X2 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx XXXX 7. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxx byly dříve xxxxxxxx za nástroj xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxx xxx xxxxxxxxxx xxxxxx, xxxxxxx použití xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, avšak xxxx xxxxxx xxxxxxxx poprvé xxxxxxx XXXX 9, xxx xxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxXxXXXX9XxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, které byly xxxxx xxxxxxxx xx xxxxxxx oceňovaný reálnou xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxxxxxxxxxx xx základě xxxxxxxxx standardu IFRS 9, xxxxxxx xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 odst. 42I xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx ve xxxxxx x&xxxx;xxxxxxxx pozici, xxxxx xxxx xxxxx označeny xx nástroj xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx a které xxxx xxxxxxxxxxxxxxx xx základě xxxxxxxxx xxxxxxxxx IFRS 9, xxxxx když xxxxxx jednotka xxxxxx xxxxxxx IFRS 9, xxx tak xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, credit |
label |
Finanční xxxxxxx, které xxxx xxxxx označeny xx xxxxxxx oceňovaný xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx, prvotní xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx za nástroj xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxx xxx xxx označovány xxxxxx, x&xxxx;xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxx, xx je xxxxxxxxxxxxx, xxxx xxxxxx xxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxx kapitálu |
Zveřejnění: IAS 1 xxxx.&xxxx;80X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxxx závazky] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx od požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx plánu [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx z pojistných smluv [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
FinancialLiabilitiesRecognisedAsOfAcquisitionDate |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx vykázané x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: IFRS 3 xxxx. X64 bod x), xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxxxxx xxxxxxx převzatých x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxx xxxxxxx; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx určeny jako xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx&xxxx;xxxxx xxxx xxxxxx před xxxxxxxx xxxx IFRS 9 u složek předčasného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxx již xxxxxx xxxxx xxxxxx |
Xxxxxxxxxx: XXXX 9 odst. 7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx byly xxxxx xxxxxx jako xxxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxxx xxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx předčasného xxxxxxxx x&xxxx;xxxxxxxxx kompenzací, xxx xxx určeny nejsou. [Xxxxx: Finanční závazky x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Finanční xxxxxxx, xxxxx xxxx určeny xxxx xxxxxxx oceňované xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx xxxx použitím xxxx IFRS 9 xxxxxx xxxxxxxxx 17, xxx již nejsou xxxxx určeny |
Zveřejnění: účinný xx 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx ve výkazu x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx dříve určeny xxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx zisku xxxx xxxxxx, avšak xxxx xxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, již xxx xxxxxx xxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx závazky, xxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;X51, xxxxxxxxxx: XXXX 7 odst. X52 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxx xxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialRiskMember |
member |
label |
Finanční xxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 127 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxx budoucí xxxxx xxxxxxx xxxx, xxxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx, měnového xxxxx, xxxxxxxx nebo xxxxxxxxx xxxxxx, úvěrového xxxxxxx xx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxx více těchto xxxxxxx. Xxxxx xxxx xxxxxxxx xxxx finanční xxxxxxxxx, xxxxx xxx xxxxxxxxxx pro xxxxxxxx xx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx výrobky |
Příklad: XXX&xxxx;1 odst. 78 xxxx. x), obvyklá praxe: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxxx xxxxxx xxxxx, x&xxxx;xxxxx xxx xxxxxxxx výrobní xxxxxx x&xxxx;xx xxxxxx x&xxxx;xxxxxxx xxx xxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx let před xxxxxxxxxxx účetním obdobím [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxx, xxxxx skončil xxx xxx před xxxxxx vykazovaného účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx úrokovou xxxxx. [Xxxxx: Xxxxxx úrokové xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx s pevně xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 odst. X89 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx smlouvy xx zákazníky x&xxxx;xxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxx x&xxxx;xxxxxx |
Xxxxxxx: XXX&xxxx;16 xxxx.&xxxx;37 písm. g) |
documentation |
Množství xxxxxxxx xxxxx x&xxxx;xxxxxx, xxxxx xxxx trvale připevněno x&xxxx;xxxxxxxxxx xxxxxxx a účetní xxxxxxxx xx xxxxxxx xxx xxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx a staveb [member] |
Příklad: XXX&xxxx;16 xxxx.&xxxx;37 písm. g) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx, které xxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx majetku. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx požitků definovaných xx xxxxxxx průměrné xxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxxx mzdy. [Odkaz: Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxx [member] |
Obvyklá xxxxx: XXXX&xxxx;7 odst. 39 |
documentation |
Tento xxxx xxxxxxxxxxx pohyblivou úrokovou xxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxx xxxx zemi xxxxxxxx xxxxxx jednotky. [Xxxxx: Země xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;35, xxxxxxxxxx: IAS 21 xxxx.&xxxx;52 písm. a) |
documentation |
Hrubý xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xx výsledovce x&xxxx;xxxxxxxx xxxxxxx, které xxxxxxxx u finančních xxxxxxxx xxxxxxxxxxx xxxxxxx hodnotou xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXXX 9. [Odkaz: Xxxxx xxxxxxx zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx zisk (xxxxxx) [abstract] |
||
ifrs-full |
ForeignExchangeLoss |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;35, xxxxxxxxxx: XXX 21 xxxx.&xxxx;52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx vyplývající x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xx výsledovce x&xxxx;xxxxxxxx xxxxxxx, xxxxx vznikají x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx účtovaných xxxxxxxxxx v souladu s IFRS 9. [Odkaz: Xxxxx xxxxxxx xxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxx kurzy [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [member] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxx xxxxx smluvními stranami x&xxxx;xxxxxx nebo xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx datu za xxxxxx xxxxxxxxxx cenu xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxx před xxxxxxxxxxx xxxxxxx obdobím [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxx, xxxxx xxxxxxx xxxxx xxxx xxxx xxxxxx vykazovaného účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy z koncesních xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů plynoucích x&xxxx;xxxxxxxxxx poplatků. |
||||
ifrs-full |
FranchisesMember |
member |
label |
Koncese [member] |
Obvyklá xxxxx: IAS 38 odst. 119 |
documentation |
Tento xxxx představuje xxxxx xxxxxxxxxx xxxxx, která xxxxxxxxxxx právo xxxxxxxxxx xxxxxx x&xxxx;xxxxxx používat xxxxx, xxxxxxxx zboží, xxxxxx, xxxxxxxx, xxxxxxx xxxxxxxxx, xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. [Xxxxx: Nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx pohonné hmoty x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx spotřeby xxxxxxxxx xxxx x&xxxx;xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx na xxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx pohonné xxxxx a energii [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxxxx |
Xxxxxxx praxe: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Funkční xxxx xxxx xxxx vykazování [xxxxxx] |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 písm. a) |
documentation |
Tento člen xxxxx informace xx xxxxxxx xxxx xxxx x&xxxx;xxxx xxxxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Měna, x&xxxx;xxx xxxx uvedeny xxxxxxxxx“, není-li použit xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
FundingArrangementsOfDefinedBenefitPlansMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx v členění xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx požitků. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx x&xxxx;xxxxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx“, není-li xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [member] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxxxxxxx smlouvu xxxxxxxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxx xx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx naběhlou xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82 písm. aa) |
documentation |
Zisky (xxxxxx) xxxxxxxxxx na xxxxxxx odúčtování xxxxxxxxxx xxxxx xxxxxxxxx naběhlou xxxxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx na xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx naběhlou xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx mezi xxxxxx xxxxxxxx vypořádaného xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;19 odst. 11 |
documentation |
Zisky (xxxxxx) plynoucí z rozdílu xxxx xxxxxx hodnotou xxxxxxxxxxxx finančního závazku x&xxxx;xxxxxxxx xxxxxx (vydaného xxxxxxxxxxxx nástroje) xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) z odúčtovaných xxxxxxxxxx xxxxx ke dni xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. a) |
documentation |
Zisky (ztráty) xxxxxxxx u odúčtovaných xxxxxxxxxx xxxxx xx dni xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxxxxx převodu |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xxxxxxxxxxx x&xxxx;xxxxxxx finančních xxxxx xxxxxxxxx během části xxxxxxxx xxxxxx, x&xxxx;xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxx-xx xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx (xxxxx xxxxxxx podmínky xxx xxxxxxxxxx) v daném účetním xxxxxx xxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx xx xxxxxxxxxxx, xx xxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx z důvodu xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;9X písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx ze xxxxxxxxxxx, xx xxxxxxx xxxxxxx xxxxxxxx být xxxxxxxxxxxxx z důvodu xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [text xxxxx]; Xxxxxxx podniky [member]] |
||||
ifrs-full |
GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx použité xxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx zajištění |
Zveřejnění: XXXX 7 odst. 24B xxxx.&xxxx;x) bod xx), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. x) xxx i) |
documentation |
Zisky (ztráty) xx xxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxx základ xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx zajištění xx xxxx, do xxxxx xxxx změny x&xxxx;xxxxxx xxxxxxx xxxx xxxxx peněžních xxxx xxxxxxxxxxxxx xxxxxxxx větší xxxx xxxxx xxx x&xxxx;xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxxxxxXxxxXxXxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xx xxxxx xxxxxx hodnoty xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx jako xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx použitého xxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx zajištění xx xxxx, xx xxxxx xxxx změny x&xxxx;xxxxxx xxxxxxx nebo změny xxxxxxxxx xxxx zajišťovacího xxxxxxxx xxxxx xxxx xxxxx xxx x&xxxx;xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxXxXxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxxxXxxxxXxXxxxxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx (xxxxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zisku (xxxxxx) xx změn v důsledku xxxxxxx xxxxxxx aktiva x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx výši xxxxx x&xxxx;xxxxxxxx úrokového xxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zisku (xxxxxx) xx změn x&xxxx;xxxxxxxx xxxxxxx xxxxxxx aktiva x&xxxx;xxxxxxxxxxxx xxxxxxx na xxxxxxxxx xxxx aktiv, x&xxxx;xxxxxxxx částek zahrnutých xx xxxxxxxxx výnosu xxxx nákladu. [Xxxxx: Xxxxxxx xxxxxx (xxxxxxx); Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx nákladu (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxxx (xxxxx) xx xxxx x&xxxx;xxxxxxxx xxxxxxx čistého xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx, x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx nebo nákladu |
||||
ifrs-full |
GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxx xx náhradu xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) ze xxxx účinku omezení xxxx na xxxxxxx xxxxxxx xxxxxx xx xxxxxxxxx výši aktiv, x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxx nákladu |
Zveřejnění: XXX 19 odst. 141 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxx na xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx přísliby z definovaných xxxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) ze změn xxxxxx xxxxxxx práva xx xxxxxxx xx xxxxxxxxx výši aktiv, x&xxxx;xxxxxxxx částek zahrnutých xx úrokového xxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxx práv xx xxxxxxx souvisejících xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx z úrokového xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xxx xxxxxxxx xxxxxxxxxx xxxxxxxx za xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxx xxxxxxx xxx xxxxxx úvěrového xxxxxx úvěrový derivát |
Zveřejnění: XXXX 7 odst. 24G xxxx. b) |
documentation |
Zisky (xxxxxx) xxxxxxxx xxx označení xxxxxxxxxx xxxxxxxx nebo xxxx části za xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx ztráty, xxxxxxx xxxxxxx pro řízení xxxxxxxxx xxxxxx tohoto xxxxxxxxxx nástroje úvěrový xxxxxxx. [Xxxxx: Úvěrové xxxxxx [member]; Xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
GainLossOnHedgeIneffectiveness |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx zajištění |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;24X písm. a) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxx xx xxxx, do xxxxx xxxx změny x&xxxx;xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx větší xxxx xxxxx xxx x&xxxx;xxxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx zajištění celkem |
||||
ifrs-full |
GainLossOnHedgeIneffectivenessAbstract |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxxxx zajištění [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxXxxxxXxxxxxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx ostatního xxxxxxx 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. [Odkaz: Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx zajištění] |
||||
ifrs-full |
GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx. x) xxx x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx zajištění xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxx (xxxxxx) z neefektivity xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, debit |
label |
Snížení (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) z přecenění x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx těchto xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Čisté xxxxxxx (xxxxxx) z definovaných xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx by xxxx xxx xxxxxxxx xxxxxxx xxxxxxxx; xxxxxxx x&xxxx;xxxxxxxx xxxxxx z přecenění xx xxxx xxx xxxxxxxx xxxxxxxx hodnotou. Zvýšení xxxxxx hodnoty aktiv xxxxx vyplývající ze xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx představují xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx čistého xxxxxx xxxxxxxxxxxx požitků) x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxx hodnotou; xxxxxxx xxxxxx xxxxxxx xxxxx xxxxx x&xxxx;xxxxxxxx ztráty x&xxxx;xxxxxxxxx by mělo xxx označeno zápornou xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxxx (xxxxx) z přecenění x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxx na náhradu xxxxxxxxxxxxx xx závaznými xxxxxxxx z definovaných xxxxxxx, xxxxxxxxxxx xx xxxxx (xxxxxx) x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) práv xx xxxxxxx souvisejících xx závaznými přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxx práv xx xxxxxxx. [Xxxxx: Práva xx xxxxxxx související xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v reálné xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx ze xxxxx (xxxxxx) x&xxxx;xxxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, xxxxxxxxxxx xx xxxxx (xxxxxx) x&xxxx;xxxxxxxxx [abstract] |
||
ifrs-full |
GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxx x&xxxx;xxxxxxxx přecenění podílů xx xxxxxxxx xxxxxxxx xxxxxxxxxx podniku, xxxxx xxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx, na xxxxxxx hodnotu |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx v důsledku xxxxxxxxx podílů xx xxxxxxxx kapitálu xxxxxxxxxx xxxxxxx, které xxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx, na xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxXxxxxxxxxxXxxxxXxxXxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) vykázané x&xxxx;xxxxxxxxxx xxxxxxxxxx nástrojů, jejichž xxxxxxx hodnotu xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 7 odst. 30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxxxxx, jejichž xxxxxxx hodnotu nebylo xxxxx x&xxxx;xxxxxxxxx spolehlivě xxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxXxXxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) vykázané x&xxxx;xxxxxxxxx xx xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx, xxxx x&xxxx;xxxxxxxx aktiv xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx, nebo x&xxxx;xxxxxxxx xxxxx nebo xxxxxxxxxx xxxxxxx (xxxxxxxxxxxx skupin) xxxxxxxxxxxxxxx ukončovanou xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx), xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx a jsou xxxxxxxx rozsahu, xxxxxxxx xxxx xxxx xxxxxx xxxxx, xx jejich xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx kombinované xxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx (xxxxxx), xxxxx: x) xxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx z podnikové xxxxxxxxx; x&xxxx;xxxxxxx b) xx xxxxxxxx xxxxxxx, xxxxxxxx xxxx xx xxxxxx xxxxx, že xxxx xxxxxxxxxx poskytne xxxxxxxxxx informace xxxxxxxx x&xxxx;xxxxxxxxxx účetní závěrce xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff |
X duration, xxxxxx |
xxxxx |
Xxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxx x&xxxx;xxxxxxx původně odepsaných xxxxxx a záloh. |
||||
ifrs-full |
GainRecognisedInBargainPurchaseTransaction |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx jakéhokoli xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, x&xxxx;xxx nabytá xxxxxxxxxxxxxxxxx aktiva xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxx v nabývaném xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxx xxxxxxxx podílů xxxxxxxxxx xx vlastním xxxxxxxx v nabývaném xxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx vznikající xx xxxxxxx odúčtování xxxxxxxxxx xxxxx oceněných xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20X |
xxxxxxxxxxxxx |
Xxxx vykázaný xx xxxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxx na xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx naběhlou xxxxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxxxxxXxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx základě xxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx oceňovaných xxxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxxx oceňovaných xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;82 písm. ca) |
documentation |
Zisky (ztráty) xxxxxxxxxx xx xxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxx hodnotou a reálnou xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx nástrojů xxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxxx reálnou hodnotou xxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxXxxXxxxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxx prodeje x&xxxx;xxxxxxxx leasingu |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxx leasingu. |
||||
ifrs-full |
GainsLossesArisingFromSettlementsDefinedBenefitPlans |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx, plány definovaných xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 písm. b) |
documentation |
Částka xxxxxx (xxxxxxx) vyplývajících z vypořádání. Xxxxxxxxxx jsou xxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx závazky x&xxxx;xxxxx xxxx xx xxxx xxxxxxxx poskytovaným xxxxx xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxx plánu x&xxxx;xxxxxxxx xx pojistněmatematických xxxxxxxxxxx. [Xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající xx zisků (xxxxx) xxxxxxxxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx, plány definovaných xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) duration, debit |
label |
Snížení (xxxxxxx) čistého závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx ze xxxxx (xxxxx) vznikajících x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx (přírůstek) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxx mimosmluvní xxxxxxx x&xxxx;xxxxx xxxx xx xxxx požitkům poskytovaným xxxxx plánu xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx vyplácení xxxxxxx xxxxxxxxxxxx nebo xxxxxx xxxxxx, které xx xxxxxxxxx v podmínkách xxxxx a zahrnuto xx xxxxxxxxxxxxxxxxxxxxx předpokladů. [Xxxxx: Xxxxx závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx Plány xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx ze ztrát (xxxxx) xxxxxxxxxxxx x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod ii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
GainsLossesOnCashFlowHedgesBeforeTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxx xxxxxxxxx toků, xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;23 písm. c) |
documentation |
Zisky (xxxxxx) xx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx peněžních xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 odst. 91 xxxx. x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023 XXXX&xxxx;7 xxxx.&xxxx;23 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X písm. b) xxx x), zveřejnění: IFRS 7 odst. 24E písm. a) |
documentation |
Zisky (xxxxxx) xx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx, xxxx reklasifikačními xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx reálné xxxxxxx xxxxxxx x&xxxx;xxxxxxxx náklady xxxxxxxxxxxx xxxxx xx xxxxx období |
Zveřejnění: XXX&xxxx;41 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxx (ztráty) vznikající x&xxxx;xxxxxx období ze xxxxx reálné xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
GainsLossesOnChangeInFairValueOfDerivatives |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx xx xxxxx reálné xxxxxxx xxxxxxxx xxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx xxxxx (xxxxxx) xx xxxxx xxxxxx hodnoty xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxx reálné hodnoty xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xx změny xxxxxxx měnových bazických xxxxxxx (xxxxx xxxxxxx), xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 odst. 91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) ze xxxxx hodnoty xxxxxxxx xxxxxxxxx rozpětí (xxxxx xxxxxxx) vykázané do xxxxxxxxx úplného xxxxxxxx, xxxx xxxxxxxx, před xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný výsledek] |
||||
ifrs-full |
GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx), xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 písm. a) |
documentation |
Zisky (xxxxxx) xx xxxxx hodnoty xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx spreads) vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx, očištěné o daňový xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx změny xxxxxxx forwardových xxxxx xxxxxxxxxxxx xxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx zdaněním, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Ostatní úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xx xxxxx hodnoty xxxxxx xxxxxxx opcí, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxx reklasifikačními xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx změny hodnoty xxxxxx hodnoty opcí, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) ze xxxxx xxxxxxx časové xxxxxxx opcí xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxx x&xxxx;xxxxxxxx xxxxxxx čistého xxxxxx x&xxxx;xxxxxxxxxxxx požitků xx xxxxxxxxx výši xxxxx s vyloučením úrokového xxxxxx xxxx nákladu, xxxx xxxxxxxx, plány xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx před zdaněním x&xxxx;xxxxxxxx xxxxx (xxxxxx) xx xxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx na xxxxxxxxx xxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx zahrnutých xx úrokového xxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxx úplný výsledek xxxx xxxxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxx (xxxxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zisku (xxxxxx) xx xxxx x&xxxx;xxxxxxxx omezení xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xx maximální xxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxXxXxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxx v důsledku xxxxxxx xxxxxxx aktiva z definovaných xxxxxxx na xxxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxx nebo xxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;135 písm. b) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxx, x&xxxx;xxxxxxxx xxxxx (xxxxxx) xx xxxx v důsledku omezení xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx na maximální xxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxx nebo xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, zisky (ztráty) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxx (xxxxxxxxx) xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) xx změn x&xxxx;xxxxxxxx xxxxxxx čistého xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx nákladu] |
||||
ifrs-full |
GainsLossesOnDisposalsOfInvestmentProperties |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx investičního xxxxxxxxxx xxxxxxx. [Odkaz: Investiční xxxxxxxx majetek] |
||||
netLabel |
Čisté xxxxx (xxxxxx) z vyřazení xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx investičního xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxx x&xxxx;xxxxxxx se xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;78 xxxx. d) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx v pořizovacích xxxxxx xxxx v souladu xx xxxxxxxxxx IFRS 16 v rámci xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx oceňování xxxxxxx xxxxxxxx [member]; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) z vyřazení xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z vyřazení investic. |
||||
netLabel |
Čisté xxxxx (xxxxxx) z vyřazení xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxx (xxxxxx) z prodeje xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx xxxxxxxxxxxx aktiv [abstract] |
||
ifrs-full |
GainsLossesOnDisposalsOfOtherNoncurrentAssets |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxx dlouhodobých xxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx aktiva] |
||||
ifrs-full |
GainsLossesOnDisposalsOfPropertyPlantAndEquipment |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxx pozemků, budov x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) z vyřazení xxxxxxx, xxxxx a zařízení [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx jednotek, xxxx zdaněním |
Zveřejnění: XXX 1 odst. 91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxx přepočtu xxxxxx xxxxxxx zahraničních xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx, před xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) z kurzových xxxxxxx při přepočtu xxxxxxxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z kurzových rozdílů xxx přepočtu účetní xxxxxxx zahraničních jednotek xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx úpravami. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx zisk (ztráta) |
Zveřejnění: XXX 1 xxxx.&xxxx;35, xxxxxxxxxx: XXX 21 xxxx.&xxxx;52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxx vzniká x&xxxx;xxxxxxxxx x&xxxx;xxxx měně, x&xxxx;xxxxxxxx xxxxxxx, které vznikají x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 9. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx reálné hodnoty xxxxxxxxxxx z fyzických změn, xxxxxxxxxx xxxxxx |
Xxxxxxx: XXX&xxxx;41 xxxx. –, příklad: 1 XXX Dairy Xxx, xxxxxxx: IAS 41 xxxx.&xxxx;51 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx xx xxxx xxxxxx xxxxxxx snížené o prodejní xxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxx fyzických změn. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
commentaryGuidance |
Pro xxxxx prvek xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx hodnota XXXX. K určení xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxx reálné hodnoty xxxxxxxxxxx x&xxxx;xxxxxxxx změn, xxxxxxxxxx xxxxxx |
Xxxxxxx: XXX&xxxx;41 xxxx. –, příklad: 1 XXX Dairy Xxx, příklad: IAS 41 xxxx.&xxxx;51 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx xx změn xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxx cenových změn xx xxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx znaménka xxxxxxxx xxxxxxxx prvku xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 písm. a) |
documentation |
Zisky (xxxxxx) xxxxxxxxxxx xx xxxx xxxxxx xxxxxxx snížené x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxx xxx xxxxxxxxx, tak xxxxxxxx xxxx xx xxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek může xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx (xxxxxx) xx xxxxx reálné xxxxxxx xxxxxx, biologická xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx změny xxxxxx hodnoty, xxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, investiční xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;76 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xxxx xxx zadána xxxxxx xxxx xxxxxxx xxxxxxx XXXX. K určení správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z finančních xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 20 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě vykázané xx zisku xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) z finančních xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty xxxxxxxxxxxxxxx xxxx xxxxxx k obchodování. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx; Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx v reálné xxxxxxx vykázané xx xxxxx nebo xxxxxx, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx následně |
Zveřejnění: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxx vykázané xx zisku nebo xxxxxx, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx. [Odkaz: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxx nebo xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx; Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, povinně xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 20 xxxx.&xxxx;x) xxx i) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxx oceňovaných x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxxxx xx standardem XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx; Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx zdaněním |
Zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: XXXX&xxxx;7 odst. 20 písm. a) bod viii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxx 4.1.2X xxxxxxxxx XXXX 9, xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Xxxxxxxx aktiva xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX xxxxx xxxxx xxx xxxxxxx xxxxx xxxxxxxx související x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx použití odstavce 5.7.5 xxxxxxxxx IFRS 9, xxxxx xxxx xxxxxxxxxxxxxx do xxxxx xxxx xxxxxx. Místo xxxx použijte „Ostatní xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx“. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx o daňový xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx za xxxxxxx xxxxxxxx 4.1.2A xxxxxxxxx XXXX 9, xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx, xxxxxxxx x&xxxx;xxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX xxxxx xxxxx xxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx s kapitálovými xxxxxxxx xxxxxxxxxx v reálné xxxxxxx xx ostatního xxxxxxx xxxxxxxx xx xxxxxxx odstavce 5.7.5 xxxxxxxxx XXXX 9, xxxxx není reklasifikován xx zisku nebo xxxxxx. Xxxxx xxxx xxxxxxxx „Ostatní xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx (ztráty) x&xxxx;xxxxxxxx xx kapitálových xxxxxxxx“. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X písm. e) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx finančních aktiv xxxxxxxx xx hospodářského xxxxxxxx. [Odkaz: Realizovatelná xxxxxxxx xxxxxx; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx z finančních xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx, které xxxx xxxxxxxx xx hospodářského xxxxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx do xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) z finančních xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx závazků oceněných xxxxxxxx hodnotou. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx ztráty] |
||||
totalLabel |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx nebo xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty xxxxxxxxxxxxxxx xxxx určené x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx; Zisky (ztráty) x&xxxx;xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx nebo ztráty] |
||||
ifrs-full |
GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, označených xxx xxxxxxxx xxxxxxxxxx xxxx následně |
Zveřejnění: XXXX 7 xxxx.&xxxx;20 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx nebo ztráty, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx; Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty] |
||||
ifrs-full |
GainsLossesOnHedgedItemAttributableToHedgedRisk |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx rizika, xxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;24 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxx hodnoty, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxx xxxxxxx xxxxxxxx xx zahraničních xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: IAS 39 odst. 102 písm. x), xxxxxxxxxx: IFRS 9 odst. 6.5.13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx jednotek xxxxxxxx do ostatního xxxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxx reklasifikačními xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) ze xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: IAS 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: XXX 39 xxxx.&xxxx;102 xxxx. x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. b) xxx x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx. x), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx, xxxx reklasifikačními xxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) ze xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx reálné xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 24 písm. a) xxx i) |
documentation |
Zisky (xxxxxx) xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx hodnoty [member]] |
||||
ifrs-full |
GainsLossesOnHeldtomaturityInvestments |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;20 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx splatnosti] |
||||
ifrs-full |
GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxx zajištění xxxxxxxxx xxxx xxxxxxxx xx hospodářského výsledku |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;24 písm. b) |
documentation |
Zisky (ztráty) x&xxxx;xxxxxxxx části xxxxxxxxx xxxxxxxxx xxxx zahrnuté xx xxxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxx zajištění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 7 odst. 24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) z neúčinné xxxxx zajištění xxxxxxx xxxxxxxx v zahraničních xxxxxxxxxx xxxxxxxx do xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xx xxxxx období |
Zveřejnění: XXX&xxxx;41 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxxxx zisky (xxxxxx) xxxxxxxx v běžném xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx a zemědělské xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx sporů. |
||||
netLabel |
Čisté xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;20 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Úvěry x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxx peněžní xxxxxx |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xxxxxxxxxxx rozdíl plynoucí x&xxxx;xxxxxxxxxxxx u nepeněžních aktiv, xxxxxxxxx xxxxxxxx x&xxxx;x&xxxx;xxxxxxx xxxxxx o úplném xxxxxxxx x&xxxx;x&xxxx;xxxxxx xxxxxxx xxxxxxxxx xxxxx a závazků ve xxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, které budou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, před xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxx xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxx do xxxxxxxxx úplného xxxxxxxx, xxxxx xxxxxxxxx s položkami, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx. [Xxxxx: Zůstatky xxxx xxxxxxxx xxxxxxxxx při xxxxxx regulaci [member]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx související x&xxxx;xxxxxxxxx, které budou xxxxxxxxxxxxxxx xx xxxxx xxxx ztráty, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: XXXX 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci xxxxxxxx xx ostatního úplného xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx zisku xxxx ztráty, xxxxxxxx x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxxxxx účtů časového xxxxxxxxx xxx cenové xxxxxxxx [member]; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv, před xxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023 XXX&xxxx;1 xxxx.&xxxx;91 písm. b), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx ii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx finančních xxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx zdaněním, před xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1. 2023, IAS 1 xxxx.&xxxx;91&xxxx;xxxx.&xxxx;x), 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 xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx, xxxx reklasifikačními xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) následného xxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxx související s prodejem, xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxx xxxxxx xx xxxxxxx hodnotu xxxxx xxxxxxx xxxxxxxxxxx s prodejem |
Zveřejnění: XXXX&xxxx;5 odst. 41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx náklady xxxxxxxxxxx s prodejem (xxxxxxxxxxxxx xxxxxxxxxx ztráty xx xxxxxxxxxxxx) a ztráty z odpisu xx xxxxxxx hodnotu xxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxx kurzových rozdílů, xxxxxxx reálnou xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx aktiv xxxxxxx xxxxxxxx s výjimkou xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx xxx xxxxxx kladná nebo xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného znaménka xxxxxxxx označení xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
Obvyklá xxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx rozdílů zaúčtované xx ostatního úplného xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro tento xxxxx xxxx být xxxxxx kladná nebo xxxxxxx hodnota XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
||||
ifrs-full |
GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx rozdílů, xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx ii) |
documentation |
Zisky (xxxxxx) z ocenění xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro xxxxx xxxxx může být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedLabel |
Ztráty (xxxxx) xxxxxxxxxx do xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx rozdílů, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxx xxxxxxx xxxxxxxx včetně xxxxxxxxx xxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx ii) |
documentation |
Zisky (xxxxxx) z ocenění aktiv xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx rozdílů, xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou hodnotu. |
||||
totalLabel |
Zisky (xxxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx do ostatního xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx do xxxxxxxxx xxxxxxx výsledku xxxxxx xxxxxxxxx rozdílů, xxxxxxx xxxxxxx hodnotou, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx rozdílů xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Odkaz: V reálné xxxxxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může xxx xxxxxx kladná nebo xxxxxxx hodnota XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx zápornou hodnotu. |
||||
negatedTotalLabel |
Ztráty (xxxxx) zaúčtované do xxxxxxxxx úplného xxxxxxxx xxxxxx včetně kurzových xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (ztráty) zaúčtované xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxx xxxxxxx xxxxxxxx včetně xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: V reálné xxxxxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx zápornou xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx, ocenění reálnou xxxxxxxx, závazky |
||||
ifrs-full |
GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract |
label |
Zisky (xxxxxx) xxxxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxxxx zaúčtované xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX 13 odst. 93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z ocenění xxxxx xxxxxxx xxxxxxxx u kurzových xxxxxxx, xxxxxxxxxx xx xxxxxxxxx úplného výsledku. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx použijte xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) duration |
label |
Zisky (xxxxxx) zaúčtované xx xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX 13 odst. 93 xxxx. x) bod ii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: V reálné xxxxxxx [member]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro tento xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx hodnota XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedLabel |
Ztráty (xxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje účetní xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx zaúčtované xx xxxxxxxxx úplného xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: XXXX 13 odst. 93 xxxx. e) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z ocenění xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx xxxxxxx, zaúčtované xx xxxxxxxxx úplného xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může být xxxxxx kladná xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx znaménka xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou hodnotu. |
||||
negatedLabel |
Ztráty (xxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx ztráty vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx, označených xxx xxxxxxxx zaúčtování xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. a) bod x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx vykázané xx xxxxxxxxx úplného xxxxxxxx, xxxxx byly xxxxx xxxxxxxx při xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Zisky (xxxxxx) z finančních xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxXxxxXxXxxXxXxxxxxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (ztráty) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxx nerealizovaných zisků xx xxxxx x&xxxx;xxxxx xxxxxxxx xx xxxxx xxxxxx, xxxxxxx reálnou xxxxxxxx |
Xxxxxxxxxx: XXXX 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 xxxx xxxxx xxxxxxxxxx xx xxxxxx xxxxx xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxx nerealizovaných xxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky xxxxxxxx xx xxxxx období, xxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx hodnotou, které xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx v hospodářském xxxxxxxx, které xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx či xxxxx x&xxxx;xxxxxxx xxxxxxxx xx xxxxx období, ocenění xxxxxxx hodnotou |
Zveřejnění: IFRS 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) zaúčtované x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxx nerealizovaných zisků xxxx ztrát týkajících xx těchto xxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets |
X duration |
label |
Zisky (xxxxxx) xxxxxxxxxx do xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) xxx i) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx xxxxx reálnou xxxxxxxx s výjimkou kurzových xxxxxxx, zaúčtované do xxxxxxxxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx kladná xxxx xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx použijte zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx s výjimkou kurzových xxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) xxx i) |
documentation |
Zisky (ztráty) x&xxxx;xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx být xxxxxx xxxxxx xxxx záporná xxxxxxx XBRL. K určení xxxxxxxxx xxxxxxxx použijte xxxxxxxx prvku standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx s výjimkou xxxxxxxxx xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx kurzových xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z ocenění xxxxxxx xxxxxxx xxxxxxxx s výjimkou xxxxxxxxx xxxxxxx, xxxxxxxxxx xx hospodářského výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedLabel |
Ztráty (zisky) xxxxxxxxxx xx hospodářského xxxxxxxx x&xxxx;xxxxxxxx kurzových xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx včetně kurzových xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z ocenění xxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx rozdílů, zaúčtované xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xxxx xxx xxxxxx xxxxxx xxxx záporná xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx (ztráty) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxxxxxx výsledku xxxxxx xxxxxxxxx rozdílů, xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) xxx i) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx reálnou hodnotou xxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx hospodářského xxxxxxxx. [Xxxxx: V reálné xxxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx může xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx celkem xxxxxx kurzových xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx v hospodářském výsledku, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx hospodářského výsledku xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx reálnou hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx závazků xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx zadána xxxxxx xxxx záporná xxxxxxx XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx (xxxxx) zaúčtované xx xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx kurzových xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx v hospodářském xxxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xxxxxxxx do xxxxxxxxxxxxx xxxxxxxx při xxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) účtované do xxxxxxxxxxxxx výsledku, xxxxx-xx xx účetní xxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx hospodářského výsledku x&xxxx;xxxxxxxxx rozdílů, xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx rozdílů, xxxxxxxxxx xx hospodářského xxxxxxxx. [Xxxxx: V reálné xxxxxxx [member]] |
||||
commentaryGuidance |
Pro tento xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx rozdílů, xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx nástroje účetní xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 odst. 93 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx xxxxxxx zaúčtované xx xxxxxxxxxxxxx výsledku. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx xxx zadána xxxxxx nebo xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx u kurzových xxxxxxx, ocenění xxxxxxx xxxxxxxx, závazky |
Obvyklá xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx xxxxxxx, zaúčtované xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xxxx být zadána xxxxxx xxxx záporná xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx xxxxxxxx xx hospodářského xxxxxxxx, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. a) bod x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, xxxxx byly xxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx podniku |
Zveřejnění: IFRS 12 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) vykázané x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx změny xxxxxx xxxxxxx derivátů |
Obvyklá xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Zisky xxxxxxxxxxx xx xxxxx reálné xxxxxxx derivátů vykázané xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx z vyřazení xxxxxxxxxxxx nemovitého xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxx investičního xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
GainsOnDisposalsOfInvestments |
X duration, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxx z vyřazení xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx z prodeje xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx z prodeje dlouhodobých xxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. c) |
documentation |
Zisky z vyřazení xxxxxxx, budov x&xxxx;xxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxx xxxx [member] |
Obvyklá praxe: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;14 odst. 33, příklad: XXXX 14 odst. XX2 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxxxxxx činností xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxx: XXX&xxxx;19 xxxx.&xxxx;138 písm. a), xxxxxxx: IFRS 15 xxxx. X89 xxxx. b), xxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;96 písm. b), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [default] |
label |
Zeměpisné xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;19 odst. 138 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;15 xxxx. X89 písm. x), xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;96 písm. b), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx souhrn xxxxxxxxxxx xxxxxxx. Představuje xxxx standardní xxxxxxx xxx osu „Zeměpisné xxxxxxx“, není-li použit xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxx služby převedené xxxxxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx zboží xxxx xxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx k plnění xxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxx xxxxxx převáděné xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. B89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxx. [Odkaz: Závazky x&xxxx;xxxxxx plněné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx přímo xxxxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;X89 písm. g) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx prodávané xxxxx spotřebitelům. |
||||
ifrs-full |
GoodsSoldThroughIntermediariesMember |
member |
label |
Zboží prodávané xxxx xxxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;X89 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx zboží xxxxxxxxx xxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 písm. x), xxxxxxxxxx: IAS 36 odst. 135 xxxx. x), zveřejnění: XXXX 3 odst. X67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx představující xxxxxxx ekonomické xxxxxx xxxxxxxxxxx z ostatních xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx není xxxxx xxxxxxxxxxxx identifikovat a odděleně xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxxXxXxxxXxxXxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxxx odúčtovaný, xxxx xx dříve byl xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 písm. d) bod iv) |
documentation |
Částka xxxxxxxxx odúčtovaného, xxxx xx xxxxx xxx xxxxxxxxx v rámci xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako držené x&xxxx;xxxxxxx [member]] |
||||
negatedLabel |
Goodwill xxxxxxxxxx, xxxx by xxxxx xxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držená x&xxxx;xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxxxXxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx, xxxxx xxxx xxxxxx xxxxxxxxxxxx. |
Xxxxxxxxxx: IFRS 3 xxxx. B64 xxxx. k) |
documentation |
Částka xxxxxxxxx x&xxxx;xxxxxxxxx kombinaci, která xxxx xxxxxx uplatnitelná. [Xxxxx: Xxxxxxxx; Podnikové xxxxxxxxx [member]] |
||||
ifrs-full |
GoodwillMember |
member |
label |
Goodwill [xxxxxx] |
Xxxxxxx: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx goodwill. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Goodwill xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: IFRS 3 xxxx. X64, xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx k datu xxxxxxxx podnikové xxxxxxxxx x&xxxx;xxxxxxxxx. [Odkaz: Xxxxxxxx; Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
GovernmentCustomersMember |
member |
label |
Státní xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. c) |
documentation |
Tento člen xxxxxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Stát [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx dluhové xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx jednotkou, xxxxx xxxx xxxxxx xxxxxx. [Xxxxx: Držené 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 xx xxxxx převodu prostředků xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xx xxxxxx nebo xxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx, xxxxxxxx xxxx výnosy xxxxxxxx xxxxxx. Xxxxxxxx xx xxxxx xxxxxx xxxxxxx, u kterých xx xxxx přiměřeně stanovit xxxx, x&xxxx;xxxxxxxxx xx xxxxxx, xxx se xxxxxx xxxxxxx xx xxxxxxx obchodních xxxxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx; Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx [member] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx, xxxxxx xxxxxxxx x&xxxx;xxxxxxx orgány, xx xxxx xxxxxx, xxxxxxxxxx či mezinárodní. |
||||
ifrs-full |
GrossAmountArisingFromInsuranceContractsMember |
member |
label |
Hrubá xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 16 odst. 73 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;38 odst. 118 xxxx.&xxxx;x), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 písm. c), xxxxxxxxxx: XXX&xxxx;41 odst. 54 písm. f), xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;XX29 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, x&xxxx;xxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxx ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx nabytých xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 písm. h) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
(X) instant, xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx, xx xxxxx se xxxxxxxx započtení, xxxxxxxxxxx xxxxxxx o celkovém xxxxxxx xxxx xxxxxxx dohody |
Zveřejnění: XXXX 7 xxxx.&xxxx;13X xxxx. b) |
documentation |
Částka xxxxxxxxxx xxxxx započtených oproti xxxxxxxxx xxxxxxxx, pokud xxxxxx jednotka: x) xx právně xxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;x) xx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxx výši nebo xxxxxxxxxx xxxxxxxxx aktivum x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx aktiva xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxxx započtení, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx&xxxx;xxxxxxxx xxxxxx, xx xxxxx se xxxxxxxx xxxxxxxxx, xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx dohody |
Zveřejnění: XXXX 7 xxxx.&xxxx;13X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx vykázaných finančních xxxxx, xx která xx xxxxxxxx xxxxxxxxx nebo xxxxxxxxxxx rámcová xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx započtené xxxxxx finančním aktivům, xx xxxxx xx xxxxxxxx započtení, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx obdobné xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx aktivům, pokud xxxxxx xxxxxxxx: x) xx právně xxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx a b) xx x&xxxx;xxxxxx vypořádat příslušné xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxx výši xxxx xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx příslušný xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Finanční xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx závazky započtené xxxxxx xxxxxxxxx xxxxxxx, xx které se xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx&xxxx;xxxxxxxx závazky, xx xxxxx xx vztahuje xxxxxxxxx, xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx vykázaných finančních xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx nebo xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobná xxxxxx. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx závazky x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;58, xxxxxxx: IFRS 7 xxxx.&xxxx;X11X písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx 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 xxxxxxxx |
Xxxxxxx: IFRS 7 odst. B11D xxxx. e) |
documentation |
Částka smluvních xxxxxxxxxxxxxxxx peněžních toků x&xxxx;xxxxxxx xxxxxxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hrubý zisk |
Příklad: XXX&xxxx;1 odst. 103 |
documentation |
Částka xxxxxx xxxxxxxxx o náklady na xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxx; Xxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxx |
||||
xxxx-xxxx |
XXXXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx XXX [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx XXX. [Odkaz: Xxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx [member] |
Příklad: XXXX 7 odst. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx přísliby, xxxxx xxxx xxxxx v písemné xxxxxx, x&xxxx;xxxxx xx xxxx xxxxx strana xxxx xxxxxxxxxxx xx xxxxx xxxx xxxxxxxxxx xxxxxx xxxxx xxxx x&xxxx;xxxxx xxxxx strana xxxxxxxxx xxxxxxxx, že xxxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. a) xxx i) |
documentation |
Částka xxxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxxxxx. [Odkaz: Zajištěné xxxxxxx [member]] |
||||
ifrs-full |
HedgedItemLiabilities |
X instant, credit |
label |
Zajištěná xxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24B písm. x) xxx i) |
documentation |
Částka xxxxxxxxx xxxxxxx, vykázaná xxxx závazek. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxx [axis] |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx položky [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxx xxxxxxx xxxx xxxxxxx, xxxxxxxxxxxx xxxxxxx xxxxxxx, očekávaná xxxxxxxxx xxxx xxxxx investice xx zahraniční jednotky. Xxxxxxxxxx xxxxxxxx xxxx xxxx xxx: x) xxxxxxxxxx xxxxxxx; xxxx x) xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxxxx odstavců 6.6.1–6.6.6 x&xxxx;X6.6.1–X6.6.16 xxxxxxxxx XXXX 9). Xxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxxx xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx (xxx xxxxxxxx 6.3.7 x&xxxx;X6.3.7–X6.3.25 xxxxxxxxx XXXX 9). Tento xxxx xxxx představuje xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: XXXX 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx do hedgeových xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx investic xx xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;39 odst. 86 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxx xxxx ve vztahu x&xxxx;xxxxxxxxxx xxxxxxxx pohledávkou xxxx xxxxxxxx, x&xxxx;xxxxx xxxx xxxxxx xxx xxxxxxxxx, xxx k ní xxxxxxxxxxxxx v dohledné době xxxxxxx. Zahraniční jednotka xx xxxxxx jednotka, xxxxx xx dceřiným xxxxxxxx, přidruženým xxxxxxxx, xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, jejíž aktivity xxxx xxxxxxxx nebo xxxxxx x&xxxx;xxxx xxxx xxxx xxxx než xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx investic xx zahraničních xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxXxxXxxxxXxXxxxxXxXxxxxXxxxXxxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx vi), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.6.4 |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xx xxxxxxxxx u skupiny xxxxxxx xx vzájemně xx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx nástroj, xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24A xxxx. a) |
documentation |
Částka xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx jako xxxxxxx. [Xxxxx: Zajišťovací xxxxxxxx [member]] |
||||
ifrs-full |
HedgingInstrumentLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx zajišťovacího xxxxxxxx, xxxxxxxx jako xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [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 mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 23A, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxx nástroje. Zajišťovací xxxxxxx xxxx xxx xxxxxxxx: x) xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx některých xxxxxxxxxxx xxxx (viz xxxxxxxx X6.2.4 xxxxxxxxx XXXX 9); x) xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx finanční xxxxxxx oceňovaný xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xx xxxx xxxxxxxx xxxxxxx oceňovaný xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, u něhož je xxxxxx xxxxx xxxx xxxxxx hodnoty, která xx důsledkem xxxx xxxxxxxxx rizika xxxxxx xxxxxxx, x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 5.7.7 standardu XXXX 9 xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. X&xxxx;xxxxxxxxx xxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx nástroj xxxxxx xxxxxx xxxxxxxx xxxxxx nederivátového xxxxxxxxxx xxxxxx nebo nederivátového xxxxxxxxxx xxxxxxx pod xxxxxxxxx, xx se xxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, u kterého xx účetní jednotka x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 5.7.5 xxxxxxxxx XXXX 9 xxxxxxxx xxxxxxxxx změny xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. Xxxxx člen také xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Zajišťovací xxxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 písm. b) |
documentation |
Částka xxxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx a pevnou xxxxx xxxxxxxxxx, xxxxxx xx xxxxxx xxxxxxxx xxxxx x&xxxx;xx xxxxxxx xxxxxx xx xx xxxxxxxxxx, jiných než: x) xx, xxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx; x) xx, xxxxx xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx; x&xxxx;x) xx, která xxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxx. Účetní xxxxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxx xxxxxx xx xxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx roce xxxx xx xxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx prodala nebo xxxxxxxxxxxxxxxx větší xxx xxxxxxxxxx xxxxx investic xxxxxxxx xx xxxxxxxxxx (xxxxx xxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx investic xxxxxxxx xx xxxxxxxxxx). Toto xxxxxxxxxx se xxxxxxxxxx xx prodeje xxxx xxxxxxxxxxxxx, xxxxx: x) xxxx tak xxxxxx xxxx splatnosti xxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx (xxxxxxxxx xxxx xxx xxx xxxxxx xxxx datem xxxxxxxxxx), xx xx xxxxx xxxxx xxxxxxx xxxx xxxxxx xxxxxxxx vliv xx xxxxxxx hodnotu xxxxxxxxxx xxxxxx; xx) xxxx xxxxxxxxxxx xx xxxx, xx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxxx kalendáře xxxx prostřednictvím xxxxx xxxxxxxxx celou xxxxxxx xxxxxxx daného finančního xxxxxx; xxx) xxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx, která xx xxxx kontrolu xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx, x&xxxx;xxxxxxx xxx xxxxxx xxxxxxxxx přiměřeně xxxxxxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxxxx xxxxxx do xxxxxxxxxx; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxxxxxxx, kategorie [xxxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx držených xx xxxxxxxxxx x&xxxx;xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxx držené xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx volatilita x&xxxx;xxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. X36 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx u akcií, xxxxx xx použita xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxxx-000000 |
xxxx |
xxxxx |
[000000] Xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx nacházejí 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] Výkaz x&xxxx;xxxxxxxx xxxxxx, pořadí xxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-310000 |
xxxx |
xxxxx |
[310000] Xxxxx x&xxxx;xxxxxx xxxxxxxx, hospodářský xxxxxxxx, xxxxx xxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-320000 |
xxxx |
xxxxx |
[320000] Xxxxx x&xxxx;xxxxxx xxxxxxxx, hospodářský xxxxxxxx, xxxxx xxxxx nákladů |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000 |
role |
label |
[410000] Xxxxx x&xxxx;xxxxxx xxxxxxxx, 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 výsledku, xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxx xxxx zdaněním |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000 |
role |
label |
[610000] Xxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800100 |
xxxx |
xxxxx |
[800100] Xxxxx klasifikace xxxxx, xxxxxxx a vlastního xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800200 |
xxxx |
xxxxx |
[800200] Xxxxxxx xxxxxx x&xxxx;xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800400 |
xxxx |
xxxxx |
[800400] Xxxxx o změnách xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800500 |
xxxx |
xxxxx |
[800500] Seznam poznámek |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600 |
role |
label |
[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 a prohlášení x&xxxx;xxxxx xx standardy XXXX |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-861000 |
xxxx |
xxxxx |
[861000] Xxxxxxxx – Xxxxxxx xxxxxxxxx xxxxxxx výsledku xx xxxxxxxxxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-861200 |
xxxx |
xxxxx |
[861200] Xxxxxxxx – Xxxxxxxx xxxxxxx, rezervní xxxxx x&xxxx;xxxxxxx podíly xx 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 – Xxxx 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 – Xxxxxxxxxxxxx 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 xxxx xxxxxxxx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_23_xxxx-836200 |
xxxx |
xxxxx |
[836200] Xxxxxxxx – Xxxxxxxx náklady |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000 |
role |
label |
[818000] Xxxxxxxx – Spřízněná xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_26_xxxx-710000 |
xxxx |
xxxxx |
[710000] Výkaz xxxx xxxxxxx xxxxx použitelných xxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_27_xxxx-825480 |
xxxx |
xxxxx |
[825480] Poznámky – Individuální xxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_29_xxxx-816000 |
xxxx |
xxxxx |
[816000] Xxxxxxxx – Xxxxxxxxxx v hyperinflačních xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_33_xxxx-838000 |
xxxx |
xxxxx |
[838000] Xxxxxxxx – Zisk xx akcii |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000 |
role |
label |
[813000] Xxxxxxxx – Mezitímní xxxxxx xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_36_xxxx-832410 |
xxxx |
xxxxx |
[832410] Xxxxxxxx – Xxxxxxxxxxxx aktiv |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570 |
role |
label |
[827570] Poznámky – Xxxxxxx xxxxxxx, xxxxxxxxx xxxxxx a podmíněné xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_38_xxxx-823180 |
xxxx |
xxxxx |
[823180] Xxxxxxxx – Xxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_40_xxxx-825100 |
xxxx |
xxxxx |
[825100] Xxxxxxxx – Xxxxxxxxxx xxxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_41_xxxx-824180 |
xxxx |
xxxxx |
[824180] Xxxxxxxx – Xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_7_xxxx-510000 |
xxxx |
xxxxx |
[510000] Výkaz o peněžních xxxxxx, xxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_7_xxxx-520000 |
xxxx |
xxxxx |
[520000] Xxxxx x&xxxx;xxxxxxxxx tocích, 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 informací |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100 |
role |
label |
[851100] Xxxxxxxx – Výkaz x&xxxx;xxxxxxxxx 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 – Práva xx xxxxxx xx xxxxxxx xxxxxxxxxxx na xxxxxxxx, ukončení provozu, xxxxxxx xx původního xxxxx a ekologickou likvidaci |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100 |
role |
label |
[819100] Xxxxxxxx – Xxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_12_xxxx-825700 |
xxxx |
xxxxx |
[825700] Xxxxxxxx – Xxxxxx x&xxxx;xxxxxx 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 – Xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_15_xxxx-831150 |
xxxx |
xxxxx |
[831150] Xxxxxxxx – Xxxxxx ze 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 na xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_3_xxxx-817000 |
xxxx |
xxxxx |
[817000] Poznámky – Xxxxxxxxx kombinace |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |
role |
label |
[836500] Poznámky – Pojistné xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_5_xxxx-825900 |
xxxx |
xxxxx |
[825900] Xxxxxxxx – Dlouhodobá xxxxxx xxxxxx k prodeji x&xxxx;xxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_6_xxxx-822200 |
xxxx |
xxxxx |
[822200] Xxxxxxxx – Xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_7_xxxx-822390 |
xxxx |
xxxxx |
[822390] Xxxxxxxx – Xxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_8_xxxx-871100 |
xxxx |
xxxxx |
[871100] Xxxxxxxx – Provozní xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxx os |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role |
role |
label |
Křížové 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 – Retrospektivní aplikace x&xxxx;xxxxxxxxxxxxxx přepočet |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100 |
role |
label |
[901100] Xxx – Odklon od xxxxxxxxx IFRS |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500 |
role |
label |
[901500] Xxx – Datum 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 – Aktiva x&xxxx;xxxxxxx klasifikované jako 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 xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-914000 |
xxxx |
xxxxx |
[914000] Xxx – Xxxx, v níž xxxx uvedeny informace |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-915000 |
role |
label |
[915000] Xxx – Xxxxxxxxxxx xxxxxx k datu xxxxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_29_xxxx-832900 |
xxxx |
xxxxx |
[832900] Poznámky – Xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx souvislostí |
|
esef_cor |
http://www.esma.europa.eu/xbrl/role/cor/esef_fac_role |
role |
label |
Validace xxxxxxxxxxx x&xxxx;xxxxxxxx pod čarou |
|
esef_cor |
http://www.esma.europa.eu/xbrl/role/cor/esef_man_role |
role |
label |
Povinné validace xxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxxx-999999 |
xxxx |
xxxxx |
[999999] Xxxxxxx xxxxxxx neodpovídají rozměrově |
|
esef_cor |
http://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role |
role |
label |
Validace xxxxxxxxxxxxx xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx1_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxxxxxx 1 |
|
esef_cor |
http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role |
role |
label |
Validace záporných xxxxxxxxxxx 2 |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxx skutečností |
|
esef_cor |
http://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role |
role |
label |
Technické xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-990000 |
xxxx |
xxxxx |
[990000] Xxx – Xxxxxxx |
|
xxxx_xxxxxxxxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/XxxxxXxxxxxxXxxXxXxxxXxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxx použití řádkových xxxxxxx (tj. xxxxxx-xx xxxxxxxxx povoleny) xxx xxxxxx |
|
xxxx_xxxxxxxxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/XxxxxXxxxxxxXxxXxXxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx (xx. xxxxxx-xx konkrétně xxxxxxxx) xxx xxxxxxx |
|
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx (identifikovatelné xxxxxxxx xxxxxxx) |
Xxxxxxx: IFRS 3 xxxx. X64 xxx x), příklad: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx xxxxxxxxxxxxxxxxx xxxxxx xxxxxx (xxxxx xxxxxxxxxxxxxxxxx převzaté xxxxxxx) |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
Příklad: XXXX&xxxx;3 odst. X64 xxx x), xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx vykázaná x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx aktiv xxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx informací |
Zveřejnění: XXX 16 odst. 80A, xxxxxxxxxx: XXX&xxxx;27 odst. 18I, xxxxxxxxxx: XXX&xxxx;38 odst. 130I, zveřejnění: XXXX&xxxx;10 odst. C6B, xxxxxxxxxx: XXXX&xxxx;11 odst. C13B, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X27 |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 odst. 39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxx indexu xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx v účetní xxxxxxx xxxxxx jednotky, xxxxx funkční měna xx xxxxx xxxxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XXXX17Xxxxxx |
xxxxxx |
xxxxx |
XXXX 17 [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2025, IFRS 17 xxxx.&xxxx;X1, obvyklá xxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X3 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx IFRS 17 Xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XXXXxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
XXXX [xxxxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx Xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx Xxxxx pro xxxxxxxxxxx xxxxxx xxxxxxxxx (XXXX), xxxxx xxxxxxxx a) xxxxxxxxxxx xxxxxxxxx účetního xxxxxxxxxxx; b) mezinárodní xxxxxx xxxxxxxxx; x) xxxxxxxxxxxx IFRIC; x&xxxx;x) xxxxxxxxxxxx XXX. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx xxxxx xxxxxxxx z předchozích xxxxx GAAP xx xxxxxxxxx XXXX“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx biologická xxxxxx [xxxxxx] |
Xxxxxxx: IAS 41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxx (xxx xxxxxxxxxxxxxx xxxxxxxxxx aktiva) xxxx nejsou xxxxxxx xxxxxxxx xxxxxxxxxxx úrodu (xxx xxxxxxx xxxxxxxxxx xxxxxx). [Odkaz: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze xxxxxxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 písm. x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx snížení xxxxxx xxxxxxx xxxxxx nebo xxxxxxxxxxxx xxxxxxxx xx xxxx (xxxx) zpětně xxxxxxxxxxx částku. [Odkaz: Xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers |
X duration, xxxxx |
xxxxx |
Xxxxxx ze xxxxxxxxxxxx, xxxxxx xxxxxxxx na xxxxxxx nákladů xx xxxxxxx xxxx splnění xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx u aktiv xxxxxxxxxx xx xxxxxxx xxxxxxx na xxxxxxx xxxx splnění smluv xx xxxxxxxxx. [Xxxxx: Xxxxxx zaúčtovaná xx xxxxxxx xxxxxxx xx xxxxxxx nebo xxxxxxx xxxxx se zákazníky; Xxxxxx xx znehodnocení] |
||||
ifrs-full |
ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9 |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx (xxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxx se xxxxxxxxxx XXXX 9 |
Zveřejnění: IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx, xxxxx xx xxxxxxxxxxxx xxxx xxxxxxx ztráty xx xxxxxxxxxxxx, xxxxx xx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx podle xxxx 5.5.8 xxxxxxxxx XXXX 9 x&xxxx;xxxxx xxxxxx xxxxxxxx požadavků xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx 5.5 xxxxxxxxx XXXX 9. |
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negatedLabel |
Zisk xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxx (xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxx se xxxxxxxxxx XXXX 9 |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx aktiv |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ztráty ze xxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Finanční aktiva; Xxxxxx ze znehodnocení] |
||||
ifrs-full |
ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers |
X duration, xxxxx |
xxxxx |
Xxxxxx xx znehodnocení x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;113 xxxx. b) |
documentation |
Částka xxxxxx ze xxxxxxxxxxxx x&xxxx;xxxxxxxxxx nebo smluvních xxxxx vzniklých na xxxxxxx xxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Ztráta xx xxxxxxxxxxxx; Xxxxxxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze znehodnocení xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;126 xxxx.&xxxx;x), zveřejnění: IAS 36 odst. 129 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze znehodnocení xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. Xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx xx xxxx, xx xxxxx xxxxxx ze xxxxxxxxxxxx aktiva nepřevyšuje xxxxxx xxxxx z přecenění xxxxx xxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 odst. 118 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx do ostatního xxxxxxx xxxxxxxx; Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být zpravidla xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx 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]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Účinek diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
||||
ifrs-full |
ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v ostatním xxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 odst. 73 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx a zařízení. [Xxxxx: Xxxxxx ze xxxxxxxxxxxx xxxxxxxx do xxxxxxxxx úplného xxxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [member]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot vykázaných xxxxx předchozích GAAP [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené změnami xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126 písm. x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;129 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze znehodnocení xxxxxxxx v hospodářském xxxxxxxx. [Xxxxx: Ztráta ze xxxxxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském výsledku, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 odst. 55 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx; Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx odpisy a amortizace [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Dopad xxxxxxxx na standardy XXXX [member]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxxxxx aktiva |
||||
ifrs-full |
ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx pořizovací cena xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 písm. e), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;XX39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx; Xxxxxxxx pořizovací cena xxxxxxxx xxxxxxxxxxx z pojistných xxxxx; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
(X) duration |
label |
Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx 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 být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční 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 [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
negatedLabel |
Ztráta xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;38 odst. 118 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx 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 (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
negatedLabel |
Ztráta xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 písm. e) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku; Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, bude xxxxx nutné xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt maximální xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Finanční xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx období [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx plánu [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx částce xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
negatedLabel |
Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, investiční xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 odst. 76 písm. x), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx tento xxxxx xxxxxxx s vázanými členy, xxxx xxxxx xxxxx xxxxx zápornou 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 [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx účetních pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx účetních pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx odklonem od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx výsledku, investiční xxxxxxxx majetek |
||||
ifrs-full |
ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances |
X duration |
label |
Ztráta ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx, úvěry x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxx ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx 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]; Kumulované znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, pozemky, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x) bod v), xxxxxxxxxx: IAS 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 xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XBRL. [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 maximální xxxx aktiv [xxxxxx]; Xxxxx přechodu na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Účinek diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, obchodní pohledávky |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx pohledávek. [Odkaz: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx pohledávky] |
||||
ifrs-full |
ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract |
label |
Ztráta ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) x&xxxx;xxxxxxxxxx xxxxxxxxxx [abstract] |
||
ifrs-full |
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx v hospodářském xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx; Zrušení xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx ze znehodnocení (xxxxxx ze xxxxxxxxxxxx) xxxxxxxx v hospodářském výsledku |
||||
ifrs-full |
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances |
X duration, xxxxx |
xxxxx |
Xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxx xx xxxxxxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx u úvěrů x&xxxx;xxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx výsledku; Xxxxxxx xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxx ze xxxxxxxxxxxx (xxxxxxx ztráty ze xxxxxxxxxxxx) vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, úvěry x&xxxx;xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx [abstract] |
||
ifrs-full |
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables |
X duration, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx ze xxxxxxxxxxxx) vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx xx xxxxxxxxxxxx xxxx zrušení xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx u obchodních xxxxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxx xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
xxxxxxxxxxxx finančních xxxxx [axis] |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxxxXxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx plánu xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx&xxxx;xxxxxxxx nebo xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxx xxxxxxxx plánu xxx xxxxxx jednotku, xxxxx xxxx xxxxxxxx xxxx xxxxxxxxx příspěvků. [Xxxxx: Xxxxxxxx plány xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
InAccordanceWithIFRS9Member |
member [default] |
label |
V souladu xx standardem XXXX 9 [member] |
Zveřejnění: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39L xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx přístup [member] |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;62 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx oceňovací xxxxxxxx, xxxxx xxxxxxxxx budoucí xxxxxx (xxxxxxxxx peněžní xxxx nebo xxxxxx x&xxxx;xxxxxxx) xx xxxxxxx xxxxxxxxx (xx. diskontovanou) xxxxxx. Xxxxxxx reálnou xxxxxxxx se určí xx xxxxxxx hodnoty xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx těchto xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx z průzkumu x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx zdrojů |
Zveřejnění: XXXX 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxx x&xxxx;xxxxxxx nerostných zdrojů, xxxxxxxxxx xxxxxxx, ropu, xxxxx xxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xx xxxxxx jednotka xxxxx zákonná xxxxx xx xxxxxxx xx xxxxxxxxxx xxxxxxx, jakož x&xxxx;xxxxxxxxx xxxxxxxxx proveditelnosti x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx těžby xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy xxxxxxx z pojistných xxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxx z pojistných smluv. [Xxxxx: Xxxx pojistných xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx přístupem. Kapitalizace xx xxxxxx, který xx vztahuje xx&xxxx;xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxx příjmu xx účelem xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx xx&xxxx;xxxxx současné xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxx, zisky xxxx xxxxxx xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx, xxxx xxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx činností |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 odst. 82 xxxx.&xxxx;xx), xxxxxxxxxx: účinný xx 1. 1. 2023, IFRS 17 odst. 86 |
documentation |
Částka výnosů (xxxxxxx) ze skupiny xxxxxxxx xxxxxxxxxx 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 (xxxxxxx) z držených xxxxxxxxxx xxxxx, jiné xxx xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx xx&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx zpět xx&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. b) |
documentation |
Částka xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech (xxxxxxxxx xxxxx xxxxxx xxxxxxx derivátových nástrojů). [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxxxx [member]] |
||||
ifrs-full |
IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx angažovanosti x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech xxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42G xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx částka výnosů xxxxxxxxxx z trvající xxxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxxxxxx xxxxx xxxxxx hodnoty xxxxxxxxxxxx nástrojů). [Odkaz: Xxxxxx xxxxxxxxxxx z trvající xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx z pokračujících xxxxxxxx, xxxxx jsou xxxxxxxxxxxx xxxxxxxxxx mateřského xxxxxxx |
Xxxxxxxxxx: IFRS 5 xxxx.&xxxx;33 xxxx. d) |
documentation |
Částka xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Pokračující xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy xx smluv xx xxxxxxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 85, xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX24 písm. b) |
documentation |
Částka xxxxxx xx smluv xx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z ukončených xxxxxxxx, které xxxx xxxxxxxxxxxx xxxxxxxxxx mateřského xxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx xx přiřaditelná xxxxxxxxxx mateřského podniku. [Xxxxx: Xxxxxxxx činnosti [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxx x&xxxx;xxxxx a penále. |
||||
ifrs-full |
IncomeFromGovernmentGrantsRelatedToAgriculturalActivity |
X duration, xxxxxx |
xxxxx |
Xxxxxx xx státních xxxxxx xxxxxxxxxx se zemědělské xxxxxxxx |
Xxxxxxx xxxxx: XXX 41 odst. 57 písm. a) |
documentation |
Částka xxxxxx ze xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxxx činnosti. [Odkaz: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxx xxxxxxxx z náhrad xxxxxxxxxx nároků v důsledku xxxxxx xxxxxxxx události xxxxx xxxxxxxxx smlouvou. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxxxxx jednotek xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx, úroky, xxxxxxxxx, zisky nebo xxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxxx podílů xx xxxxxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxx z práva x&xxxx;xxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 xxxx. f) |
documentation |
Částka xxxxxx xx subleasingu xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx. Xxxxxxxxxx xx xxxxxxxxx, xxx xxxxx nájemce („xxxxxxxxxxxxxxx xxxxxxxxxxxx“) dále xxxxxxxx xxxxxxxxxx xxxxxxx xxxxx straně, xxxxxxx xxxxxxx („hlavní xxxxxxx“) xxxx hlavním xxxxxxxxxxxxxx x&xxxx;xxxxxxxx zůstává i nadále x&xxxx;xxxxxxxxx. [Xxxxx: Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xx zisku 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 x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx realizovatelných xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx z finančních xxxxx xxxxxxxxxxxxxxxxx z finančních aktiv x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxx xxx xxxxxxx do hospodářského xxxxxxxx. |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12A písm. e) |
documentation |
Částka xxxxxx vykázaného do xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx aktiv v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxXxxXxxxxxXxXxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xx k variabilním xxxxxxxxxxx xxxxxxx operativního leasingu, xxxxx xxxxxx závislé xx xxxxxx nebo xxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;90 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vztahujícího xx x&xxxx;xxxxxxxxxxx leasingovým xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx závislé xx xxxxxx xxxx xxxxx. Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxx plateb xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xxxxx xxxx trvání xxxxxxxx, xxxxx xx xxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xx dni xxxxxxxx, x&xxxx;xxxxxxxx xxxx, xxxxx xxxx důsledkem xxxxxxx xxxx. |
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xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx týkající xx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;90 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx výnosu týkajícího xx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, které nebyly xxxxxxxx xx oceňování xxxxxxx investic do xxxxxxxx. Variabilní xxxxxxxxxx xxxxxx jsou xxxxx xxxxxx poskytnutých xxxxxxxx xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx podkladového xxxxxx xxxxx xxxx xxxxxx xxxxxxxx, xxxxx xx xxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxx xx xxx xxxxxxxx, x&xxxx;xxxxxxxx xxxx, xxxxx jsou xxxxxxxxx xxxxxxx času. [Odkaz: Xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx] |
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xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxXxxxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxxxxxxx xxxx schválením xxxxxx xxxxxxx xx zveřejnění, xxx xxxxxxxxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, které xxxx navrženy nebo xxxxxxxxxxx po xxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxx, ale xxxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx, xxxxxxxxxxxxx jako xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx za xxxxxxxxxx daň xx xxxxx, klasifikovanou jako xxxxxxxx činnosti. |
||||
ifrs-full |
IncomeTaxesPaidRefund |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx (xxxxxx) |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xx zaplacené xxxx xxxxxxx daně xx xxxxx. |
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xxxxxXxxxx |
Xxxxxxxxx daň xx xxxxx xxxxxx (xxxxxx) |
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xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxx ze xxxxx (xxxxxx) [abstract] |
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ifrs-full |
IncomeTaxesPaidRefundClassifiedAsFinancingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx (vratka), xxxxxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;14 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xx xxxxxxxxx nebo xxxxxxx xxxx ze xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxx xx xxxxx (xxxxxx)] |
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xxxxxxxXxxxxXxxxx |
Xxxxxx xxxx xx xxxxx (xxxxxxxxx) |
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xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx (xxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxxxx činnosti |
Příklad: XXX&xxxx;7 xxxx.&xxxx;14 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;7 odst. 35 |
documentation |
Peněžní toky xx xxxxxxxxx xxxx xxxxxxx xxxx ze xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxx ze xxxxx (xxxxxx)] |
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xxxxxxxXxxxxXxxxx |
Xxxxxx xxxx xx xxxxx (xxxxxxxxx) |
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xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx (xxxxxx), klasifikovaná xxxx provozní činnosti |
Příklad: XXX&xxxx;7 xxxx.&xxxx;14 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xx zaplacené xxxx xxxxxxx daně xx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. [Xxxxx: Zaplacená xxx xx xxxxx (xxxxxx)] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxx xx zisku (xxxxxxxxx) |
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xxxx-xxxx |
XxxxxxXxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Vratka daně xx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 35 |
documentation |
Peněžní xxxx x&xxxx;xxxxxxx xxxx xx zisku, klasifikované xxxx provozní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx náklad (xxxxx) |
Xxxxxxxxxx: XXX 12 odst. 79, xxxxxxxxxx: IAS 12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;12 odst. 81 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: IAS 1 odst. 82 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;35 xxxx.&xxxx;x) bod xxxx), xxxxxxxxxx: XXXX 12 xxxx. X13 xxxx. x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx částka xxxxxxxx xx xxxxxxxxxx hospodářském xxxxxxxx za období x&xxxx;xxxxxx xxxxxxx a odložené xxxx. [Xxxxx: Xxxxxxx xxxxxx xxxxxx (xxxxx); Xxxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx (výnos) xxxxxx |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx výnos (xxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx překrývacího xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku |
Zveřejnění: xxxxxx xxx prvním xxxxxxx standardu IFRS 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx finančními aktivy xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023 XXX&xxxx;12 xxxx.&xxxx;81 – xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 90 |
documentation |
Částka xxxx x&xxxx;xxxxxx xxxxxxxxxxx s částkami xxxxxxxxxx v ostatním xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx aktivy. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s realizovatelnými xxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxXxxxXxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxxxxx peněžních xxxx xxxxxxxxx v ostatním xxxxxx xxxxxxxx |
Xxxxxxxxxx: 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 výsledku v souvislosti xx xxxxxxxxxx peněžních xxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
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negatedLabel |
Daň x&xxxx;xxxxxx související xx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň z příjmů xxxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXX 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx hodnoty xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx spreads). [Odkaz: Xxxx xxxxx xxxxxxx xxxxxxxx bazických xxxxxxx (xxxxx xxxxxxx); Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxx měnových xxxxxxxxx xxxxxxx (xxxxx spreads) xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxx hodnoty xxxxxxxxxxxx xxxxx forwardových xxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 písm. ab), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx v ostatním xxxxxx výsledku v souvislosti xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx. [Odkaz: Fond xxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx; Xxxxxxx xxxxx výsledek] |
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negatedLabel |
Daň x&xxxx;xxxxxx související xx xxxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související se xxxxxx xxxxxxx časové xxxxxxx xxxx zahrnutou xx ostatního úplného 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 v souvislosti xx xxxxxx hodnoty časové xxxxxxx opcí. [Xxxxx: Xxxx změny xxxxxxx xxxxxx xxxxxxx xxxx; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx se xxxxxx xxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx xx změnami xxxxxx xxxxxxx finančního xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx rizika závazku xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 odst. 90 |
documentation |
Částka xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx xx xxxxxxx reálné xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx úvěrového xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx riziko [member]; Xxxxxxx xxxxx xxxxxxxx] |
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xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx související se xxxxxxx reálné hodnoty xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx do xxxxxxxxx úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx xx xxxxxxx xxxxxxxx xxxxx z přecenění xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxx x&xxxx;xxxxx k užívání x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku x&xxxx;xxxxxxxxxxx se xxxxxxx xxxxxxxx fondu z přecenění xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxx x&xxxx;xxxxx k užívání x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxx fondu x&xxxx;xxxxxxxxx pozemků, budov x&xxxx;xxxxxxxx, aktiva z práva x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s komponentami ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. ab), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx xxxxxx výsledku. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související s komponentami xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými xx xxxxxxxxx úplného xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Daň x&xxxx;xxxxxx xxxxxxxxxxx s komponentami xxxxxxxxx úplného výsledku] |
||||
negatedTotalLabel |
Souhrnná xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx výsledku, které xxxxxxx xxxxxxxxxxxxxxx do xxxxx xxxx ztráty |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, které xxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx daň x&xxxx;xxxxxx xxxxxxxxxxx s komponentami xxxxxxxxx úplného xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxx nebo xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, které xxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Obvyklá xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxx praxe: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxx v zahraničních xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx; Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx jednotek [xxxxxx]] |
||||
xxxxxXxxxx |
Xxx x&xxxx;xxxxxx celkem související x&xxxx;xxxxxxxxx rozdíly xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xx xxxxxxxxxx xxxxxxx xxxxxxxx v zahraničních jednotkách xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx a se xxxxxxxxxx xxxxxxx investic v zahraničních xxxxxxxxxx zahrnutým xx xxxxxxxxx úplného výsledku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s kurzovými xxxxxxx xxx přepočtu zahraničních xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 odst. 90 |
documentation |
Částka xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly při xxxxxxxx účetní závěrky xxxxxxxxxxxx jednotek. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Xxxx xxxxxxxxx xxxxxxx xxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx zahrnutém x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx s kurzovými xxxxxxx xxx přepočtu x&xxxx;xxxxxxxx xxxxxxxx zahraničních xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku |
Zveřejnění: IAS 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxx xxxx vykazování. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Xxxx kurzových xxxxxxx xxx přepočtu] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx s kurzovými xxxxxxx xxx přepočtu x&xxxx;xxxxxxxx xxxxxxxx zahraničních xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s finančními xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: xxxxxx od 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: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;82, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx související x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxx xxxxxx oceněnými xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx zahrnutými xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), zveřejnění: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxx 4.1.2X xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX xxxxx xxxxx pro xxx x&xxxx;xxxxxx zahrnutý xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx v reálné xxxxxxx xx xxxxxxxxx úplného xxxxxxxx xx použití xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9. Místo xxxx xxxxxxxxxx „Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxx nástrojů xxxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx“. |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx aktivy xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku zahrnutými xx xxxxxxxxx úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx zahrnutým xx xxxxxxxxx úplného 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 x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx zajištěním xxxxxxxx xx kapitálových xxxxxxxx, které xxxxxx xxxxxxxx označila za xxxxxxxxx reálnou hodnotou xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxx xxxxx výsledek; Xxxx zisků a ztrát xx xxxxxxxxxxxxx xxxxxxxx, xxxxx zajišťují xxxxxxxxx xx xxxxxxxxxxxx nástrojů] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxxxxx investic xx xxxxxxxxxxxx nástrojů xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx se xxxxxxxxxx xxxxxxx xxxxxxxx v zahraničních xxxxxxxxxx zahrnutým xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx xxxxxxxxxxx s částkami xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxx v zahraničních xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxx xx k příjmům (nákladům) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx zahrnutým xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 12 xxxx.&xxxx;81 písm. ab), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;90, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx s částkami xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx xxxxx, které xxxxx xxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxx xx x&xxxx;xxxxxxx (nákladům) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx zahrnutým do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxx xx k příjmům (nákladům) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx xxxxx zahrnutým xx xxxxxxxxx xxxxxxx xxxxxxxx, které xxxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 90, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx xxxxxxxxxxx s částkami xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx xxxxx, které xxxxxxx xxxxxxxx reklasifikovány xx xxxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxx se x&xxxx;xxxxxxx (xxxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx z vystavených pojistných xxxxx xxxxxxxxx do xxxxxxxxx úplného xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), zveřejnění: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx xxxxxxxxxxx s částkami xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx do xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx označila xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx xx xxxxxxx xxxxxxxx 5.7.5 standardu XXXX 9. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Fond xxxxx x&xxxx;xxxxx z investic xx xxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss |
X duration, debit |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx zůstatků xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 14 odst. 22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx daně z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss |
X duration, debit |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx související x&xxxx;xxxxxxxxx, které nebudou xxxxxxxxxxxxxxx do xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku v souvislosti x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx komponentami xxxxxxxxx úplného xxxxxxxx, xxxxx xxxx jednotlivě xxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx daně z příjmů xxxxxxxxxxx s jinými xxxxxxxxxxxx xxxxxxxxx úplného xxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s přeceněním xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: IAS 12 xxxx.&xxxx;81 písm. ab), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx xxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek; Fond xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx zahrnutým xx ostatního úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň z příjmů xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx úplném výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx s podílem xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx účtovaná ekvivalenční xxxxxxx. [Xxxxx: Podíl xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovaný ekvivalenční xxxxxxx, xxxx zdaněním] |
||||
totalLabel |
Souhrnná xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxxxx xxxxxx výsledku přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční metodou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční metodou, xxxxx xxxx reklasifikována xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xxxxxx jednotky xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx. [Odkaz: Xxxxx na xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovaná xxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx do xxxxx nebo xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, která xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 91 |
documentation |
Částka xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx xx xxxxxxxx úplném xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx nebude xxxxxxxxxxxxxxx xx zisku nebo xxxxxx. [Odkaz: Xxxxx xx ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovaný xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx přidružených a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxxxxxXxXXXX15Xxxxxx |
xxxxxx |
xxxxx |
XXXX 15 [xxxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;X8 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx XXXX 15 Xxxxxx se xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106 písm. x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx i), xxxxxxxxxx: IAS 8 odst. 29 xxxx.&xxxx;x) xxx i), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;49 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxx předchozích xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXXXXxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx 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 xxx xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx k datu xxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxx standardu XXXX. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXXXXxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy IFRS [xxxxxx] |
Xxxxxxxxxx: IAS 8 odst. 28 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxxxXxxxXxxxxxxxxxxXxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxx xxxxxxx xx xxxxxxxxx xxxxxxxxx xxxxxxxxx XXXX. [Xxxxx: IFRS [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 xxxx.&xxxx;x) bod x), xxxxxxxxxx: IAS 8 odst. 29 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) účetního xxxxxx |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx xxxxxx, xxxxx xx xxxx xx xxxxx xxxxxx, nebo x&xxxx;xxxxxxx xx očekává xxxx x&xxxx;xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxxxxXxXxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx do ostatního xxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 85 |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx odložené xxxxxx povinnosti xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx způsobený xxxxxx xxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) úhrnného xxxxxxx xxxx xxxxxxx xxxxxxxx xxx prvotním zaúčtování x&xxxx;xxxxxxxxxx xxxxx, jenž xx být xxxxxxxxx xx zisku nebo xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx xxxxxxx mezi xxxxxxx xxxxxxxx xxx prvotním xxxxxxxxxx a transakční cenou xxxxxxxxxx nástrojů, xxxx xx xxx zaúčtován xx zisku xxxx xxxxxx. [Xxxxx: Úhrnný xxxxxx xxxx reálnou xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx být xxxxxxxxx do xxxxx xxxx ztráty] |
||||
totalLabel |
Celkové xxxxxxx (xxxxxxx) xxxxxxxx xxxxxxx xxxx reálnou xxxxxxxx xxx prvotním xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (úbytek) xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) na xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx k zachycení xxxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx aktiva; Xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx aktiv xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxxx z peněžních xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 105A |
documentation |
Zvýšení (xxxxxxx) xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx. [Odkaz: Xxxxxx; Xxxxxxxx xxxxxxx [member]; Xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxx z peněžních xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx po xxxxxx změn měnových xxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xx xxxxxx xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx prostředků x&xxxx;xxxxxxxxx ekvivalentů xxxxxxxx x&xxxx;xxxxxx měnách. [Odkaz: Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxx xxxx xxxxxxxx kurzů x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů] |
||||
netLabel |
Čistý xxxxxxxxx (xxxxxx) peněžních xxxxxxxxxx a peněžních xxxxxxxxxxx xx xxxxxx xxxx xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů xxxx xxxxxxx xxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx před xxxxxxx xxxx měnových xxxxx u peněžních prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx měnách. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxx xxxx xxxxxxxx xxxxx u peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxxxx (xxxxxx) peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, ukončené xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx prostředků a peněžních xxxxxxxxxxx z ukončených činností. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty; Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseInContingentConsiderationAssetLiability |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) aktiva (xxxxxxx) x&xxxx;xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) aktiva (xxxxxxx) z podmíněné protihodnoty xxxxxxxxxxx s podnikovou kombinací. |
||||
ifrs-full |
IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx kombinace [xxxxxx]; Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxxx xxxxxxx vykázaných v podnikové xxxxxxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseInCreditDerivativeFairValue |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx, xxxxxx hodnota |
Zveřejnění: XXXX 7 odst. 24G xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx xxxxxxx xxxxxxxxx derivátu. [Xxxxx: Xxxxxxx xxxxxxx, reálná xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) úvěrového xxxxxxxx xxxxxx, reálná xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxxx derivátu. [Xxxxx: Xxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx xxx xxxxxx xxxxxx nebo xxxxxxx hodnota XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxxxx, jmenovitá xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxXxxxxxXxxXxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx nákladu (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx daňového xxxxxxx (xxxxxx) x&xxxx;xxxxxx regulace xxxxx. Xxxxxxxx sazeb xx rámec xxx xxxxxxxxx xxx, xxxxx xxx xxxxxxx xxxxxxxxxx xx zboží xxxx xxxxxx, x&xxxx;xxxxx rámec xxxxxxx xxxxxxx xxxx xxxxxxxxx ze strany xxxxxxxxxx sazeb. [Odkaz: Xxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX39 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx (xxxxxxx) xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxxXxxXxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx nákladu (výnosu) x&xxxx;xxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxxx xx xxxxx xxx xxxxxxxxx xxx, které xxx xxxxxxx zákazníkům xx xxxxx xxxx xxxxxx, x&xxxx;xxxxx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxx ze strany xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxx (aktiva). [Xxxxx: Xxxxxxxx daňový xxxxxxx (xxxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxx xxxxxxxxx možného snížení xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazného příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx, který xx xxx xxxxxxxx xxxxxxxx významného xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xx xxxxx vykazovaného xxxxxx přiměřeně možné. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx z definovaných xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xxxxxxx pojistněmatematického xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 písm. a) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx by xxx xxxxxxxx zvýšením xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx bylo xx xxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxxxx nepeněžních xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXXX 17 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxx vlastníkům. |
||||
ifrs-full |
IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx v důsledku přiměřeně xxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx ii), zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx kapitálu, xxxxx xx xxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Přírůstek (úbytek) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx rizika, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx IFRS 17, xxxxxxxx smlouvy xxxxxxxxx xxxx xxxxxxxxx rizika xxxxxxxx xxxxxxxxxx smlouvami |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx rizika xxxxxxxx xxxxxxxxxx smlouvami, xxxxx xx xxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx do xxxxxxx působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx v důsledku xxxxxxxxx možného xxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 odst. 128 xxxx.&xxxx;x) bod x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) vlastního xxxxxxxx, který by xxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17, xxxxxxxx smlouvy xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx před zmírněním xxxxxx drženými xxxxxxxxxx xxxxxxxxx, xxxxx by xxx xxxxxxxx xxxxxxxxx xxxxxx zvýšením xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17. |
||||
ifrs-full |
IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxx závazků, podmíněné xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx vykázaných v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx stávajících xxxxxx, ostatní xxxxxxx |
Xxxxxxxxxx: XXX 37 odst. 84 xxxx. b) |
documentation |
Přírůstek xxxxxxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxx rezervy] |
||||
ifrs-full |
IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts |
X duration, credit |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx. [Odkaz: Xxxxxxx xxxxxxxx úvěrových příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce] |
||||
totalLabel |
Celkové xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce |
||||
ifrs-full |
IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx příslibů a smluv x&xxxx;xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx v důsledku přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (snížení) xxxxxxx aktiv xxxxxxx xxxxxxxx v důsledku přiměřeně xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx v důsledku přiměřeně xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx veličiny, xxxxxxx xxxxxxxxxx nástroje účetní 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 xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx, závazky |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou v důsledku xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx vstupní veličiny xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) ocenění xxxxx reálnou hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx po xxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx nepozorovatelné vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx po xxxxxxx, závazky |
Obvyklá praxe: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx xxxxxxx reálnou xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx výsledku xx xxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka zvýšení (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx zdaněním. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx zdaněním, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného snížení xxxxxxxxxxxxxxx vstupní veličiny xxxxxxxxxx v ostatním xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku xxxx xxxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx xx xxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) ocenění xxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx xx zdanění. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx xx zdanění, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx kapitálových nástrojů xxxxxx jednotky xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Daňový xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného v hospodářském xxxxxxxx xx xxxxxxx, xxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx po xxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xxxx xxxxxxxx, aktiva |
Obvyklá xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx hodnotou v důsledku xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx vstupní veličiny xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka zvýšení (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx nepozorovatelné vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xxxx xxxxxxxx, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného snížení xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx zdaněním. [Odkaz: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) ocenění xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx veličiny. |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou v důsledku xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) ocenění xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx zvýšení nepozorovatelné xxxxxxx veličiny, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx nepozorovatelné vstupní xxxxxxxx vykázaného v ostatním xxxxxx výsledku po xxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx zdanění. [Odkaz: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxxx nástroje účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx zvýšení nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) ocenění xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx možného zvýšení xxxxxxxxxxxxxxx vstupní veličiny xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx po xxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného zvýšení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (snížení) xxxxxxx xxxxx reálnou hodnotou x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx před xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Obvyklá xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) ocenění xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx reálnou hodnotou x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx výsledku xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (snížení) xxxxxxx závazků xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx xxxx zdaněním. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx zvýšení nepozorovatelné xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx výsledku xx xxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx aktiv xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx zvýšení nepozorovatelné xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx výsledku po xxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou hodnotou x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx možného zvýšení xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx v hospodářském xxxxxxxx xx zdanění. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx po xxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku po xxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets |
X duration |
label |
Zvýšení (snížení) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx před xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) ocenění xxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx zvýšení nepozorovatelné xxxxxxx veličiny vykázaného 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 xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx reálnou hodnotou x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx zdaněním. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) ocenění xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Vlastní xxxxxxxxxx nástroje xxxxxx xxxxxxxx [member]] |
||||
totalLabel |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx pro xxxxxxx xxxxxxxxxx, xx&xxxx;xxxxxxx xxxx xxxxxxx veličiny xxxxxx xxxxxxxxxx, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xx&xxxx;xxxxxxx xxxx xxxxxxx veličiny xxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx hodnotou pro xxxxxxx citlivosti, xx&xxxx;xxxxxxx xxxx vstupní veličiny xxxxxx xxxxxxxxxx, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxx citlivosti, xx&xxxx;xxxxxxx xx xxxx vstupních xxxxxxx xxxxxx současně, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxx analýzy xxxxxxxxxx, xx&xxxx;xxxxxxx je xxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xx&xxxx;xxxxxxx xx xxxx vstupních xxxxxxx xxxxxx současně, xxxxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementLiabilities |
X duration, credit |
label |
Zvýšení (xxxxxxx) ocenění reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx reálnou xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx celkem, xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxx xxxxxxx finančních xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4 |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty finančních xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4, xxxxxx hodnota] |
||||
ifrs-full |
IncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4 |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxx xxxxxxxxxx xxxxx, xxx xxxxx jsou xxxxxxxxxxxxx x&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4 |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxx xxxxx xxxx xxxxxxx x&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 odst. 35I |
documentation |
Přírůstek (úbytek) 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 aktiv xxxxxxxxxxx xx změny xxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7.42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx na standard XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) finančních aktiv xx základě kategorie xxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxxx oceňování v souladu xx standardem XXX 39 (xx. xxxxx xxxxxxxxx xx změny xxxxxxxx xxxxxxxxx xxx xxxxxxxx xx xxxxxxxx XXXX 9). [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) finančních závazků xxxxxxxxxxx ze xxxxx xxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7.42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx závazků xxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxx xxx přechodu xxxxxx xxxxxxxx na xxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx závazky] |
||||
ifrs-full |
IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9 |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxx xx základě xxxxxxxxx oceňování, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx závazků na xxxxxxx xxxxxxxxx oceňování x&xxxx;xxxxxxx xx xxxxxxxxxx XXX 39 (tj. xxxxx nevyplývají ze xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxx na XXXX 9). [Xxxxx: Xxxxxxxx závazky] |
||||
ifrs-full |
IncreaseDecreaseInInsuranceContractsLiabilityAsset |
X duration, credit |
label |
Přírůstek (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv |
Obvyklá xxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 99 |
documentation |
Přírůstek (xxxxxx) xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (aktivum) z pojistných xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx xxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx závazků, xxxxxxxx o zajištění. |
||||
ifrs-full |
IncreaseDecreaseInIntangibleAssetsAndGoodwill |
X duration, debit |
label |
Přírůstek (xxxxxx) xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx |
Xxxxxxx xxxxx: XXX 38 odst. 118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) nehmotných xxxxx a goodwillu. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazků x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxx z financování] |
||||
totalLabel |
Přírůstek (xxxxxx) závazků z financování xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxx plynoucích z vystavených xxxxxxxxxx a zajistných xxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. e), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX37 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx xxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseInNetAssetsAvailableForBenefits |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) čistých xxxxx xxxxxxxxxxxx pro xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxx xxxxxxxxxxxx xxx požitky. Xxxxx xxxxxx xxxxxxxxxx pro xxxxxxx xxxx aktiva xxxxxxxxxx xxxxx snížená x&xxxx;xxxx závazky než xx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx současné xxxxxxx xxxxxxxxxxxx penzijních požitků. |
||||
totalLabel |
Přírůstek (xxxxxx) xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets |
X duration, credit |
label |
Zvýšení (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xx výnosu x&xxxx;xxxxx xxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) z definovaných xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxxx xx xxxxxx z aktiv xxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxx (xxxxxx) z definovaných požitků] [Xxxxxxx: Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxx xxxxx, xxxxx xxxxxxxxxxxx požitků; Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) z definovaných požitků xxxxxxxxxxx z výnosů z aktiv xxxxx s výjimkou xxxxxx xxxx nákladů x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxXxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxx (příjmů) v hospodářském xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Čisté xxxxxxx (xxxxxx) z definovaných xxxxxxx; Xxxxxxxxxxx xxxxxxxx] [Xxxxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx xxxxxxxxxxxx požitků] |
||||
totalLabel |
Celkové xxxxxxx (xxxxxxx) čistého závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx vyplývají x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx změn |
Obvyklá xxxxx: XXX&xxxx;19 odst. 141 |
documentation |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx změn. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků; Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx vyplývají x&xxxx;xxxxxxx (příjmů) x&xxxx;xxxxxxxxxxxx xxxxxxxx; Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku] |
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totalLabel |
Celkové xxxxxxx (xxxxxxx) čistého xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxx |
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XxxxxxxxXxxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxx xxxxxxxxx xx xxxxxxxxxx leasingu. [Xxxxx: Xxxxx investice do xxxxxxxxxx xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxx vydaných kmenových xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxxxxx xxxxxxxxx akcií. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) počtu xxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: IAS 1 odst. 79 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxx xxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxx xxxxx x&xxxx;xxxxx] |
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xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxx v oběhu celkem |
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ifrs-full |
IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) zisku (xxxxxx) v důsledku xxxxxxxxx xxxxxxx snížení xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti XXXX 17 |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 odst. 128 písm. a) xxx xx), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxx (xxxxxx), xxxxx xx bylo xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx XXXX 17. |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxx (xxxxxx) v důsledku xxxxxxxxx možného xxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17, xxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 odst. 128 xxxx.&xxxx;x) xxx i) |
documentation |
Zvýšení (xxxxxxx) xxxxx (xxxxxx) xxxx xxxxxxxxx rizika xxxxxxxx zajistnými xxxxxxxxx, xxxxx xx byl xxxxxxxx přiměřeně možným xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17. |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx možného zvýšení xxxxxxxx rizika, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) zisku (xxxxxx), které xx xxxx způsobeno přiměřeně xxxxxx xxxxxxxx xxxxxxxx xxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17. |
||||
ifrs-full |
IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxx (xxxxxx) x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx spadajících do xxxxxxx xxxxxxxxxx XXXX 17, pojistné xxxxxxx xxxxxxxxx xxxx zmírněním xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) zisku (xxxxxx) xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx by xxxx xxxxxxxxx xxxxxxxxx xxxxxx zvýšením proměnné xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17. |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) rezervy xx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Nezasloužené xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
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xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci xxxxxx |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) debetních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. [Odkaz: Debetní xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
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xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxx |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx. [Xxxxx: Zajistná xxxxxx] |
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xxxxxXxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx xxxxxx |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou xx&xxxx;xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx smlouvami, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx odst. X18 xxxx. b), xxxx. X19 písm. x), xxxx. C24 písm. x) x&xxxx;xxxx. X24 xxxx. x) standardu XXXX 17 |
Obvyklá praxe: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;116 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx zisků x&xxxx;xxxxx z finančních aktiv xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. C18 xxxx. b), odst. X19 xxxx. x), xxxx. X24 xxxx. x) a odst. C24 xxxx. x) xxxxxxxxx XXXX 17. [Xxxxx: Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv oceněných xxxxxxx hodnotou xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, na něž xxxx použita xxxxxxxxxx xxxx. C18 xxxx. x), xxxx. C19 xxxx. x), xxxx. X24 písm. x) x&xxxx;xxxx. X24 písm. x) xxxxxxxxx XXXX 17] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx kapitálu |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxx dceřiného xxxxxxx, vlastní kapitál |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx kapitálu xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxx položkami xxxxxxxxxx pro xxxxxxxxx xxxx, xxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx z dalších xxxxxxx, které xxxxx xxx xxxxxxxx pro xxxxxxxxx změny xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx, které xxxxxxxx x&xxxx;xxxxxxx xxxx, účet xxxxxx na xxxxxxx xxxxxx finančních aktiv |
Obvyklá xxxxx: datum 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. [Xxxxx: Xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k úpravám, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx, xxxxxxx plynoucí x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxxxx z vystavených pojistných x&xxxx;xxxxxxxxxx smluv x&xxxx;xxxxxxxx xxxxx, xxxxx nastanou x&xxxx;xxxxxxx xxxx. [Odkaz: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx, xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) zajistných xxxxx x&xxxx;xxxxxxxx xxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xxxx z pořízení pojistné xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) z pojistných xxxxx vyplývající x&xxxx;xxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy. [Odkaz: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Přírůstek (úbytek) x&xxxx;xxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx, xxxxxxx (xxxxxxx) z pojistných xxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) vzhledem x&xxxx;xxxxxxx zaúčtovaným do xxxxx xxxx ztráty, xxxxxx rozdíl mezi xxxxxxx hodnotou xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, jenž xx xxx xxxxxxxxx do xxxxx xxxx xxxxxx |
Xxxxxxx: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x), příklad: XXXX 7 xxxx. XX14 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx xxxxxxx xxxx reálnou xxxxxxxx xxx xxxxxxxx zaúčtování x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx nebo ztráty, xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxxx xxxxxx mezi reálnou xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx; Finanční xxxxxxxx, xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxxXxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) z rozdělení xxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx období xx výkazu o finanční xxxxxx, kreditní xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx zůstatků xxxxxxxxxx x&xxxx;xxxxxx období ve xxxxxx o finanční pozici. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx časového rozlišení xxx xxxxxx xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxxx vykázaným v běžném xxxxxx ve xxxxxx x&xxxx;xxxxxxxx pozici, debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx zůstatků xxxxxxxxxx v běžném období xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx požitků v důsledku xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx kombinací x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
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xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xx xxxx být xxxxxxxx xxxxxxx xxxxxxxx; snížení x&xxxx;xxxxxxxx podnikových xxxxxxxxx xx xxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxx reálné xxxxxxx xxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx představují xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (ekvivalent xxxxxxx xxxxxxx aktiva xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx xx být xxxxxxxx xxxxxxxx xxxxxxxx; xxxxxxx xxxxxx hodnoty aktiv xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx představují zvýšení xxxxxxx xxxxxxx z definovaných xxxxxxx x&xxxx;xxxx by xxx xxxxxxxx kladnou xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxx na xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) práv xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxx kombinací a prodejů. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Práva xx xxxxxxx xxxxxxxxxxx se xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx xxxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx daňového xxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx toků, xxxxxxx (xxxxxxx) z pojistných xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) z pojistných xxxxx vyplývající x&xxxx;xxxxxxxxx xxxx. [Odkaz: Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx xxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku xxxxxxxxx xxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx xx změně xxxxxxxxx xxxxx, xxxxxxxxx závazky xxxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 odst. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) podmíněných xxxxxxx xxxxxxxxxx v podnikové kombinaci xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Podmíněné xxxxxxx xxxxxxxx v podnikové xxxxxxxxx; Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxXxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx změně xxxxxxxxx sazby, xxxx xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxx dceřiného xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxXxxxXxxxXxxXxxxxxXxXxxxxxXxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxx xxxxxxxx úpravy xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx, xxxxx xx xxxxxx xxxxxxx xxx xxxxxx xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx vyplývající ze xxxxx rizikové xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx, xxxxx xx netýká xxxxxxx xxx xxxxxx xxxxxx. [Odkaz: Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv; Xxxxxxxx úprava xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx ke xxxxxx xxxxxxxxxxx xxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
Příklad: IFRS 14 xxxx.&xxxx;33 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) kreditních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx v důsledku xxxx xxxxxxxxxxx sazeb. [Xxxxx: Xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx)&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxx, debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) debetních xxxxxxxx xxxx časového rozlišení xxx xxxxxx regulaci x&xxxx;xxxxxxxx změn xxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx xx&xxxx;xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx vyplývající xx xxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx (aktivum) z pojistných xxxxx; Xxxxx x&xxxx;xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset |
X duration, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx ke změnám x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) z pojistných smluv xxxxxxxxxxx xx změn x&xxxx;xxxxxxxx, které neupravují xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx; Marže x&xxxx;xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxxx xxxxxxxx xxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 odst. 44B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxxx. [Xxxxx: Závazky z financování] |
||||
ifrs-full |
IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx změn xxxxxxxx xxxxx, xxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxx měnových xxxxx. [Odkaz: Xxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx xx xxxx xxxxxxxx kurzů by xxxx být xxxxxxxx xxxxxxx xxxxxxxx; xxxxxxx xx xxxx být xxxxxxxx xxxxxxxx hodnotou. Xxxxxxx xxxxxx hodnoty xxxxx plánu xxxxxxxxxxx xx změn xxxxxxxx xxxxx představují xxxxxxx xxxxxxx xxxxxxx z definovaných xxxxxxx (ekvivalent xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx by xxx označena xxxxxxxx xxxxxxxx; xxxxxxx xxxxxx xxxxxxx aktiv xxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxx xx být xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx ke xxxxxx xxxxxxxx xxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx iii) |
documentation |
Přírůstek (xxxxxx)&xxxx;xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx v důsledku změn xxxxxxxx kurzů. [Xxxxx: Xxxxxxxx zůstatky účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx ke změnám xxxxxxxx kurzů, xxxxxxx xxxxxxxx účtů časového xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx měnových xxxxx. [Xxxxx: Debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx xx xxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx příslibů a smluv x&xxxx;xxxxxxxx záruce |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx expozice xxxxxxxxx příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxx xxxxxx xxxx xxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx xx xxxxxx xxxxxx nebo parametrů xxxxxx, finanční aktiva |
Příklad: XXXX&xxxx;7 odst. 35H, příklad: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx v důsledku změn xxxxxx xxxx parametrů xxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxXxxxXxXxxXxxxxxXxXxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx nevedou ke xxxxxx ovládání, vlastní xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxxx ke xxxxxx xxxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxXxxxXxXxxXxxxxxXxXxxxXxXxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem xx xxxxxx podílů x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx nevedou xx xxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;18 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx připadajícího xxxxxxxxxx mateřského xxxxxxx xxxxxxxx ke xxxxxx xxxxxx x&xxxx;xxxxxxxxx podnicích, xxxxx xxxxxxx ke xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]; Xxxxxxx kapitál xxxxxxxxxxx xxxxxxxxxx mateřského podniku] |
||||
ifrs-full |
IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx&xxxx;xxxxxx, xxxxx xx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) z pojistných xxxxx xxxxxxxxxxx ze xxxx x&xxxx;xxxxxxxx, xxxxx xx xxxxxxxx xx službě x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) z pojistných xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) vzhledem xx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxx v běžném xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract |
label |
Přírůstek (úbytek) xxxxxxxx xx&xxxx;xxxxxx, xxxxx xx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx ke změnám, xxxxx se vztahují x&xxxx;xxxxxxx xxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) xxx iv), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;104 písm. a) |
documentation |
Přírůstek (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx vyplývající ze xxxx x&xxxx;xxxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxx xxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) z pojistných xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxxx, xxxxx xx xxxxxxxx k budoucí službě, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract |
label |
Přírůstek (xxxxxx) xxxxxxxx xx&xxxx;xxxxxx, které xx xxxxxxxx x&xxxx;xxxxxxx xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx&xxxx;xxxxxx, xxxxx se xxxxxxxx k minulé službě, xxxxxxx (xxxxxxx) z pojistných xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 104 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv vyplývající xx xxxx, které xx vztahují x&xxxx;xxxxxx xxxxxx, tj. změn x&xxxx;xxxxxxxxx xxxxxx z plnění, které xx xxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx konvertibilních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx bázi kumulativního xxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxx odhadu xxxxxxxxxx ceny, xxxxxxx xxxxxx |
Xxxxxxx: IFRS 15 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xx xxxx kumulativního xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxx odhadu xxxxxxxxxx xxxx. Transakční xxxx xx xxxxxx xxxxxxxxxxxx, xx xxxxxx xx účetní xxxxxxxx xxx xxxxx xxxxxx xxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxx xx xxxxxxxxx, s výjimkou částek xxxxxxxxxxxx v zastoupení xxxxxxx xxxxx (xxxxxxxxx některé xxxx x&xxxx;xxxxxxx). [Odkaz: Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx xxxxxx na xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx k úpravám xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx vznikajícím xx xxxxxxx změny xxxxxx xxxxxxxxxx ceny, xxxxxxx xxxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xx xxxx xxxxxxxxxxxxx dorovnání xxxxxxxxxxxx xx xxxxxxx změny xxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxxxx, na xxxxxx xx účetní xxxxxxxx xxx xxxxx xxxxxx xxxxx xxxxxxx xx převod xxxxxxxxxxxx xxxxx xxxx služeb xx zákazníka, s výjimkou xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxx (xxxxxxxxx xxxxxxx xxxx z prodeje). [Xxxxx: Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxx xx xxxx kumulativního xxxxxxxxx xxxxxxxxxxx na xxxxxxx xxxxx ukazatele xxxxxxx, xxxxxxx aktiva |
Příklad: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxx v důsledku úprav xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx základě xxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx výnosů na xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx vznikajícím xx základě xxxxx xxxxxxxxx pokroku, xxxxxxx xxxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx vznikajících na xxxxxxx xxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx dorovnání, xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx výnosů xx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx aktiva |
Příklad: XXXX 15 odst. 118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxx x&xxxx;xxxxxxxx úprav xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx základě xxxxxxxxxx xxxxxxx. Xxxxxxxxxx smlouvy xx xxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxx xxxx (xxxxxxxx xxxxxxx) xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Přírůstek (úbytek) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx na xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx na základě xxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx závazků x&xxxx;xxxxxxxx xxxxx xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxx ceny (xxxxxxxx obojího) xxxxxxx, xxxxx je schválena xxxxxxxxx stranami. [Odkaz: Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxx x&xxxx;xxxxxxxx úprav xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Smluvní xxxxxx; Výnosy xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx výnosů na xxxx xxxxxxxxxxxxx dorovnání, xxxxxxx závazky |
Příklad: XXXX 15 odst. 118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx v důsledku xxxxx xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx závazky; Xxxxxx xx xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx kapitál |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx vyřazení dceřiných xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxx kurzů xxxxxx xxx, xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;44X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx z financování xxxxxxxx z důsledků změn xxxxxxxx kurzů cizích xxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxXxXxxxXxXxxxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxx změn xxxxxx nesplnění xx xxxxxx výstavce držených xxxxxxxxxx xxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx (xxxxxx) |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx ze xxxx rizika xxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Držené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) v důsledku xxxxxx xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 odst. 108 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx z dopadů smluv xxxxxxxx xx&xxxx;xxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxxx pojistných xxxxx nebo xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx období. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx dopadů xxxxx xxxxxxx vykázaných x&xxxx;xxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) z pojistných xxxxx xxxxxxxxxxx z dopadů xxxxx xxxxxxx vykázaných x&xxxx;xxxxx xxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) z pojistných smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) v důsledku xxxxxx xxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;108 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx skupin xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx v daném xxxxxx. Xxxxxxxx xxxxxxx xx&xxxx;xxx xxxxxxxxx vykázání xxxxxxxxx, xxxxx xxxxxxx toky x&xxxx;xxxxxx xxxxxxxxx xx xxxxxxx, xxxxxxx xxxxx xxxxxxxx xxxxxxx toky x&xxxx;xxxxxxxx xxxxxxx a veškeré xxxxxxx xxxx vyplývající xx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughExerciseOfOptions |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx opcí, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (úbytek) xxxxxxxx k uplatnění xxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx warrantů. |
||||
ifrs-full |
IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx korekcí xx základě xxxxxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxxxxx z korekcí xx xxxxxxx zkušenosti, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxxx s rizikovou xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxx xxxxxxxxxx xx xxxx.&xxxx;104 xxxx.&xxxx;x) xxxx xx) standardu XXXX 17. Xxxxxxx xx xxxxxxx xxxxxxxxxx xx rozdíl xxxx: x) u příjmů x&xxxx;xxxxxxxxxx (x&xxxx;xxxxxxxxx xxxxxxxxxxxxx peněžních xxxx, xxxx xxxx xxxxxxx toky x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx a daně x&xxxx;xxxxxxxxxx) – xxxxxxx xxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xx začátku xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxx v daném období; xxxx b) u nákladů xx&xxxx;xxxxxxxx xxxxxx (x&xxxx;xxxxxxxx xxxxxxx na pořízení xxxxxxxx xxxxxxx) – xxxxxxx předpokládaných xxxxxx, xxxxx mají xxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx, xx xxxxxxx období, x&xxxx;xxxxxxxxxx částkami vynaloženými x&xxxx;xxxxx xxxxxx. [Odkaz: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx k finančním xxxxxxxx xxxxx, závazky z financování |
Zveřejnění: XXX 7 xxxx.&xxxx;44X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx toky x&xxxx;(xxxxxxx x) xxxxxxxxxxx; Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxx x&xxxx;xxxxx xxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx x&xxxx;xxxxxxxx pohybů xxxxxx xxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Úvěrová xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxx o finanční xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxx xxx x&xxxx;xxxxx xxxxxxx celkem, úvěrová xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce |
||||
ifrs-full |
IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract |
label |
Přírůstek (xxxxxx) vzhledem k pohybům xxxxxx xxx x&xxxx;xxxxx xxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx příslibů a smluv x&xxxx;xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxx x&xxxx;xxxxx pohybům, xxxxxxxx xxxxxx |
Xxxxxxx: IFRS 7 odst. 35H, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx xxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxx x&xxxx;xxxxx pohybům xxxxxx, xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx měn x&xxxx;xxxxx xxxxxxx, xxxxxxxx aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxx, xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smlouvy x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx expozice xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxx cizích xxx. [Xxxxx: Úvěrová xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx v důsledku xxxxxx měn. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxXxXxxxxxXxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx zisků (xxxxx) x&xxxx;xxxxx xxxxxx, xxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv oceněných xxxxxxx hodnotou xx&xxxx;xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx použita xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 xxxx. b) x&xxxx;xxxx. X24 písm. x) standardu IFRS 17 |
Xxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;116 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) fondu xxxxx x&xxxx;xxxxx z finančních xxxxx oceněných xxxxxxx xxxxxxxx do ostatního xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. C19 xxxx. x), xxxx. C24 xxxx. x) x&xxxx;xxxx. X24 xxxx. x) xxxxxxxxx XXXX 17, x&xxxx;xxxxxxxx zisků (xxxxx) x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx smlouvami, xx&xxxx;xxx xxxx použita ustanovení xxxx. X18 xxxx. x), xxxx. C19 xxxx. x), xxxx. X24 xxxx. x) x&xxxx;xxxx. C24 xxxx. x) xxxxxxxxx XXXX 17] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx a jiných xxxxxxxxx nákladů xx&xxxx;xxxxxxxx xxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx pojistná xxxxxx x&xxxx;xxxxxx vzniklých nákladů xx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxXxxXxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx nákladů xx xxxxxxxx plnění vyplacených xx&xxxx;xxxxxxx xxxxxxxxxxx pojistných xxxxx s výjimkou peněžních xxxx z pořízení pojistné xxxxxxx, závazek (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx 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 xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx toků z pořízení xxxxxxxx smlouvy, xxxxxxx (xxxxxxx) z pojistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx pojistných xxxxxx x&xxxx;xxxxxx nákladů xx xxxxxxxx plnění xxxxxx xxxxxxxxx na základě xxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) závazku (xxxxxx) z pojistných xxxxx xxxxxxxxxxx ze xxxxxx xxxxxxxxx pojistných plnění x&xxxx;xxxxxx xxxxxxx xx xxxxxxxx plnění zpětně xxxxxxxxx xx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxx z pořízení xxxxxxxx smlouvy. Xxxxxxxxx xxxx z pořízení xxxxxxxx xxxxxxx xx rozumí xxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxx, xxxxxxxxx a založení xxxxxxx xxxxxxxxxx smluv (smluv xxxxxxxxxxx nebo xxxxx, xxxxxxx vystavení se xxxxxxx), které xxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx smluv, k němuž xxxx skupina patří. Xxxx xxxxxxx toky xxxxxxxx xxxxxxx toky, xxxxx xxxxx přímo xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx v rámci xxxxxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku příjmů xxxx xxxxxxx z pojistného xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) závazku (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx z pojistných smluví] |
||||
totalLabel |
Přírůstek (xxxxxx) v důsledku xxxxxx x&xxxx;xxxxxxxxxx smluv xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) v důsledku xxxxxx x&xxxx;xxxxxxxxxx smluv, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku xxxxxx x&xxxx;xxxxxxxxxx xxxxx nesouvisející xx xxxxxxxxx, xxxxx xxxxxxxxxx k datu xxxxxxxx xx standard, x&xxxx;xxxxx xxx uplatněn pozměněný xxxxxxxxxxxxxx přístup nebo xxxxxxx xxxxx xxxxxx xxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx vyplývající x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx smluv x&xxxx;xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx existovaly x&xxxx;xxxx xxxxxxxx xx standard, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx X6–X19X xxxxxxxxx XXXX 17) xxxx přístup podle xxxxxx hodnoty (xxxxxxx x&xxxx;xxxxxxxxxx C20–C24B standardu XXXX 17). [Xxxxx: Xxxxxxx (aktivum) z pojistných 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, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx byl xxxxxxxx xxxxxxx podle xxxxxx xxxxxxx, xxxxxxx (xxxxxxx) z pojistných xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx a nesouvisející xx xxxxxxxxx, které existovaly x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx byl xxxxxxxx xxxxxxx podle xxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx X20–X24X standardu XXXX 17). [Odkaz: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx byl xxxxxxxx xxxxxxxxx retrospektivní xxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx smluv vyplývající x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx existovaly x&xxxx;xxxx xxxxxxxx na xxxxxxxx, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx X6–X19X xxxxxxxxx XXXX 17). [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx, xxxxxxx (aktivum) z pojistných xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 písm. b) |
documentation |
Přírůstek (úbytek) xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx pojistná plnění. [Xxxxx: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv] |
||||
totalLabel |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx nákladů xx xxxxxxxx xxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx na xxxxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx pro sesouhlasení xxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx (xxxxxxx) z pojistných xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxx sesouhlasení xxxxx xxxxxxxxxxx krytí x&xxxx;xxxxxxx xx pojistná xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku xxxxxxxx xxxxxx poskytované x&xxxx;xxxxxxxxxx xxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;103, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;104 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx vyplývající x&xxxx;xxxxxxxx služby poskytované x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxxx služby xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv] |
||||
totalLabel |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx výsledku xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxx, závazek (xxxxxxx) z pojistných smluv |
||||
ifrs-full |
IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxx vyloučených x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx&xxxx;xxxxxxxx xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 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 smluv x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx (xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx součást peněžních xxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxx.&xxxx;105 xxxx.&xxxx;x) xxxx x)&xxxx;xxxxxxxxx IFRS 17). [Xxxxx: Xxxxx přístupu xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxx složek; Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx xxxxxx xxxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxx odloženého daňového xxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx dceřiného xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx (aktivum)] |
||||
ifrs-full |
IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxx expozice xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX 7.35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx příslibů a smluv x&xxxx;xxxxxxxx xxxxxx v důsledku xxxxxx xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Úvěrová xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx o finanční záruce] |
||||
ifrs-full |
IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx smluvních xxxxxxxxx xxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX 7.35X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx úpravy xxxxxxxxx peněžních xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx kurzovým rozdílům, xxxxxxx xx xxxxxxx xxxxxx finančních xxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 odst. 16 |
documentation |
Přírůstek (xxxxxx) xxxxxx xx úvěrové xxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx kurzových xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxx závěrky x&xxxx;xxxxxxx xxxx do xxxx xxxx vykazování, xxxxxx xxxxxxxx xxxxxxxxxxxx operací xx xxxx vykazování xxxx xxxxxx xxxxxxxx. [Xxxxx: Rezervy na xxxxxxx ztráty xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx kurzových rozdílů xxxxxxxxxxxx z přepočtu xxxxxx xxxxxxx x&xxxx;xxxxxxx měny xx jiné xxxx xxxxxxxxxx, xxxxxx přepočtu xxxxxxxxxxxx xxxxxxx xx xxxx vykazování xxxx xxxxxx jednotky. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx k čistým xxxxxxxx xxxxxxxx, odložená xxxxxxxxxx cena xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Obvyklá xxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) odložené xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx v důsledku xxxxxxx xxxxxxxxx rozdílů xxxxxxxxxxxx z přepočtu účetní xxxxxxx x&xxxx;xxxxxxx měny xx xxxx měny xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx operací xx xxxx vykazování xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k čistým kurzovým xxxxxxxx, xxxxxxxx xxxxxx xxxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx daňového xxxxxxx (xxxxxx) 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 měny xxxxxxxxxx dané xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxx kurzovým xxxxxxxx, xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx v důsledku čistých xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xx xxxx xxxx xxxxxxxxxx, xxxxxx přepočtu zahraničních xxxxxxx xx xxxx xxxxxxxxxx xxxx účetní xxxxxxxx. [Xxxxx: Goodwill] |
||||
ifrs-full |
IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxx xxxxxxxx rozdílům, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xx jiné xxxx vykazování, včetně xxxxxxxx zahraničních xxxxxxx xx xxxx xxxxxxxxxx xxxx xxxxxx jednotky. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k čistým xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 odst. 118 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) nehmotných xxxxx x&xxxx;xxxxxxxx goodwillu x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx rozdílů xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx z funkční xxxx xx xxxx měny xxxxxxxxxx, včetně xxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxx vykazování xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (úbytek) xxxxxxxx x&xxxx;xxxxxx kurzovým xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 odst. 76 xxxx.&xxxx;x), xxxxxxxxxx: XXX 40 odst. 79 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx závěrky x&xxxx;xxxxxxx měny xx xxxx měny xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xx měny xxxxxxxxxx xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem k čistým xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx závazků x&xxxx;xxxxxxxx xxxxxxx kurzových xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxx závěrky do xxxx xxxx xxxxxxxxxx x&xxxx;x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxx xx měny vykazování. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k čistým kurzovým xxxxxxxx, xxxx rezervy |
Obvyklá xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) jiných xxxxxx x&xxxx;xxxxxxxx změn měnových xxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxx měně, xxx xx xxxx xxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) vzhledem k čistým xxxxxxxx xxxxxxxx, pozemky, xxxxxx a zařízení |
Zveřejnění: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x) bod viii) |
documentation |
Přírůstek (xxxxxx) pozemků, budov x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xx xxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxx zahraničních xxxxxxx do xxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxx. [Xxxxx: Pozemky, xxxxxx a zařízení] |
||||
ifrs-full |
IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx na xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, vyplývající x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx práv xx xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx přísliby z definovaných xxxxxxx x&xxxx;xxxxxxxx změn xxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxx x&xxxx;xxxx xxxx, xxx xx xxxx xxxxxxxxxx účetní xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxx na xxxxxxx xxxxxxxxxxx se xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxx kurzovým xxxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx kurzových rozdílů xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xx jiné xxxx xxxxxxxxxx, xxxxxx přepočtu xxxxxxxxxxxx operací do xxxx xxxxxxxxxx xxxx xxxxxx jednotky. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx k novým xxxxxxxxxx, xxxxxx xxxxxx mezi xxxxxxx hodnotou xxx xxxxxxxx zaúčtování x&xxxx;xxxxxxxxxx xxxxx, xxxx má xxx xxxxxxxxx xx xxxxx xxxx ztráty |
Příklad: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX14 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xxxxxxx xxxx xxxxxxx hodnotou xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxx zaúčtován do xxxxx xxxx xxxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxx xxxx reálnou hodnotou xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, jenž xx být xxxxxxxxx xx xxxxx nebo xxxxxx; Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities |
X duration, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx získání xxxx pozbytí xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 odst. 44B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxxxxx; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku jiných xxxx, xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 16 |
documentation |
Přírůstek (xxxxxx) xxxxxx xx xxxxxxx ztráty xxxxxxxxxx xxxxx v důsledku změn, xxxxx účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xx úvěrové xxxxxx xxxxxxxxxx aktiv] |
||||
ifrs-full |
IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, odložená pořizovací xxxx akvizice vyplývající 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.&xxxx;1.&xxxx;2023, XXXX 4 odst. IG39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) odložené xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Odložená xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;118 xxxx.&xxxx;x) xxx&xxxx;xxxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) nehmotných xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx nebo xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k jiným xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 xxxx.&xxxx;x) xxx&xxxx;xxxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) nehmotných aktiv x&xxxx;xxxxxxxx&xxxx;xxxxxxxxx v důsledku změn, xxxxx účetní xxxxxxxx xxxxxxxxxxx samostatně xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
IncreaseDecreaseThroughOtherChangesInvestmentProperty |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxxxx xxxxxxxx majetek |
Zveřejnění: IAS 40 odst. 76 písm. x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) bod xxxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx samostatně xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;44X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx z financování x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k jiným xxxxxx, závazky plynoucí x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;XX37 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx změn, xxxxx xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 141 |
documentation |
Přírůstek (úbytek) xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxx, které xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx výkazu xxxx komentáři. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx, xxxxx a zařízení x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx jednotka nezachycuje xxxxxxxxxx xx xxxxxxx xxxxxx nebo komentáři. [Xxxxx: Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxx změnám, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx x&xxxx;xxxxxxxx změn, xxxxx účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Kreditní xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při cenové xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx k jiným xxxxxx, xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 odst. 33 xxxx.&xxxx;x) xxx iii) |
documentation |
Přírůstek (úbytek) xxxxxxxxx zůstatků účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx stejném xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx změnám xxxxxx, debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci |
||||
ifrs-full |
IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract |
label |
Přírůstek (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughOtherChangesReinsuranceAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx změn, xxxxx xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx vzhledem x&xxxx;xxxxx xxxxxxx xxxxxxxxx, xxxxxxx kapitál |
Zveřejnění: IAS 1 xxxx.&xxxx;106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx xxxxxxxx vzhledem x&xxxx;xxxxx xxxxxxx vlastníků, xxxxx účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx vlastního kapitálu xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx samostatně xx stejném výkazu xxxx xxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx vzhledem x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx k jiným xxxxxxx, xxxxxxx expozice xxxxxxxxx příslibů x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 odst. IG20B |
documentation |
Přírůstek (xxxxxx) úvěrové xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxx expozice xxxxxxxxx xxxxxxxx a smluv o finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx pohybům, xxxxxxxx aktiva |
Příklad: IFRS 7 xxxx.&xxxx;35X, příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX 7 xxxx. IG20B |
documentation |
Přírůstek (xxxxxx) finančních xxxxx x&xxxx;xxxxxxxx xxxxxx pohybů. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxxxxx u držených xxxxxxxxxx xxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxxxxxx zaplaceného x&xxxx;xxxxxxxx xxxxxxxxxx smluv. [Xxxxx: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxxx u vystavených xxxxxxxxxx xxxxx, závazek (aktivum) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: účinný xx 1. 1. 2023, IFRS 17 odst. 105 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxxxxx z pojistného xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx úprav v daném xxxxxx, fond xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými xxxxxxxxx, xx&xxxx;xxx xxxx použita xxxxxxxxxx xxxx. X18 xxxx. b), xxxx. X19 xxxx. x), xxxx. X24 xxxx. x) x&xxxx;xxxx. C24 xxxx. x) standardu XXXX 17 |
Příklad: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;116 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxx a ztrát x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx smlouvami, na něž xxxx xxxxxxx xxxxxxxxxx xxxx. C18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 xxxx. x) x&xxxx;xxxx. X24 xxxx. x) xxxxxxxxx XXXX 17, x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx xxxxx x&xxxx;xxxxx období. [Xxxxx: Fond zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx byla xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. b), xxxx. X19 xxxx. x), xxxx. X24 písm. x) a odst. X24 xxxx. x) xxxxxxxxx XXXX 17] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx smlouvy x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxx převodu xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 104 písm. b) xxx i) |
documentation |
Přírůstek (xxxxxx) xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx z vykázání xxxxx z pojistné xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) z pojistných smluv; Xxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx k stínovému účtování, xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx |
Xxxxxxx praxe: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx účtování. Xxxxxxx xxxxxxxx je xxxxxx, xxxxx se xxxxxxxxx xxxxxx xxxxx xxxx: x) zaúčtovaný, xxx xxxxx nerealizovaný xxxx xxxx xxxxxx x&xxxx;xxxxxx ovlivnily xxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx jako realizovaný xxxx xxxx xxxxxx; x&xxxx;x) pokud se xxxxxxxxxxxxx zisky xxxx xxxxxx xxxxxx xxxxx xx xxxxxxxxx xxxxxxxx, xxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx závazku xx xxxxxx xxxxxxxx xx vlastního xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx na xxxxx, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx v důsledku transakcí x&xxxx;xxxxxxx vázanou xx xxxxx. [Odkaz: Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, které xxxxxxxx x&xxxx;xxxxxxx času, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 xxxx. e) |
documentation |
Přírůstek xxxxxx rezerv xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s vlastníky. |
||||
ifrs-full |
IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx, vlastní kapitál |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx kapitálu xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxx fondu x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxx xxxxx; 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 xxxx.&xxxx;50 písm. g) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxx, které xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx xx stejném xxxxxx nebo komentáři. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
IncreaseDecreaseThroughTransfersAndOtherChangesEquity |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, vlastní xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx xxxxxx nebo komentáři. [Xxxxx: Xxxxxxx kapitál] |
||||
ifrs-full |
IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx změnám, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B67 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx x&xxxx;xxxxxxxx změn, xxxxx xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx xx xxxxxxx xxxxxx nebo komentáři. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) vzhledem x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxx, xxxxx xxxxxx jednotka xxxxxxxxxxx samostatně ve xxxxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k převodům x&xxxx;xxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k převodům a jiným xxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxx s výjimkou xxxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) nehmotných aktiv x&xxxx;xxxxxxxx&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxx, xxxxx xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx xx xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx a jiným xxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx rezerv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxx, které xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx xx stejném xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx, budovy a zařízení |
Obvyklá xxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxx, které xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx xx xxxxxxx výkazu xxxx komentáři. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k převodům x&xxxx;xxxxx xxxxxx xxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxx x&xxxx;xxxxx změnám, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X písm. d), xxxxxxx: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx úvěrových xxxxxxxx a smluv o finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx, finanční xxxxxx |
Xxxxxxx: IFRS 7 odst. 35H, xxxxxxx: XXXX&xxxx;7 odst. 35I xxxx.&xxxx;x), xxxxxxx: XXXX 7 odst. IG20B |
documentation |
Přírůstek (xxxxxx) finančních aktiv x&xxxx;xxxxxxxx převodů. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 16 odst. 73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx, xxxxx a zařízení x&xxxx;xxxxxxxx xxxxxxx z nedokončené xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;(xx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx, xxxxxx a zařízení |
Obvyklá xxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) pozemků, budov x&xxxx;xxxxxxxx v důsledku převodů x&xxxx;(xx) investičního nemovitého xxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx; Investiční xxxxxxxx majetek] |
||||
ifrs-full |
IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill |
X duration, debit |
label |
Přírůstek (xxxxxx) vzhledem x&xxxx;xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 písm. e) |
documentation |
Přírůstek (xxxxxx) nehmotných aktiv x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx převodů. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx k převodům, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) nehmotných aktiv x&xxxx;xxxxxxxx&xxxx;xxxxxxxxx v důsledku převodů. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx k převodům, xxxxxxx xxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. e), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx od xxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxx. [Xxxxx: Závazky xxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (úbytek) xxxxxxxx x&xxxx;xxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 16 odst. 73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx k převodům xx xxxxxxxxxxxx skupin, xxxxxxxx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx), xxxxxxx: XXXX 14 xxxx. XX5 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxxx xxxxxxxx xxxx časového rozlišení xxx cenové xxxxxxxx x&xxxx;xxxxxxxx převodů do xxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [xxxxxx]; Xxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové regulaci] |
||||
ifrs-full |
IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxxxxx xx xxxxxxxxxxxx skupin, xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 odst. 33 písm. a) xxx xxx), xxxxxxx: XXXX 14 xxxx. XX5 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxx zůstatků xxxx časového rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Debetní zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx do stanovami xxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx kapitálu v důsledku xxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxx fondu. [Xxxxx: Xxxxxxxxx xxxxxx xxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem 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. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) zisku (xxxxxx) xxxxxxxxxxxx ředicí xxxx v důsledku předpokládané xxxxxxxx potenciálních xxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx (xxxxxx) zohledňující xxxxxx xxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx akcií. |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets |
X duration, debit |
label |
Zvýšení xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx více xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou hodnotou xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx hodnotou xxxxxx xxxxx více nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx ocenění závazků xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, po xxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx xxxxx xxxxxxx hodnotou, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx zdanění, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments |
X duration |
label |
Zvýšení xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx v ostatním xxxxxx xxxxxxxx, xx xxxxxxx, xxxxxxx kapitálové xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku xx xxxxxxx, vlivem xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (náklad)] |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities |
X duration |
label |
Zvýšení xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, vykázané v ostatním xxxxxx výsledku, xx xxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx v ostatním xxxxxx xxxxxxxx po xxxxxxx, xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets |
X duration |
label |
Zvýšení xxxxxxx reálnou hodnotou xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx předpoklady, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx, aktiva |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení xxxxxxx xxxxx xxxxxxx xxxxxxxx, vykázaného v ostatním xxxxxx výsledku před xxxxxxxx, vlivem změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx zohledňující přiměřeně xxxxx alternativní předpoklady. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx alternativní předpoklady, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx zdaněním, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx v ostatním xxxxxx výsledku xxxx xxxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění reálnou xxxxxxxx vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující přiměřeně xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx zdaněním, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (náklad)] |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets |
X duration |
label |
Zvýšení ocenění xxxxxxx xxxxxxxx xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx xxxxx xxxx xxxxxx, xx xxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx aktiv xxxxxxx xxxxxxxx, xxxxxxxxxx do xxxxx xxxx ztráty xx xxxxxxx, xxxxxx xxxxx více nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin zohledňující xxxxxxxxx možné alternativní xxxxxxxxxxx, xxxxxxxx xx xxxxx xxxx ztráty, xx xxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx zisku xxxx ztráty xx xxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní předpoklady. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx xxxxxxxx xxxxxx změny xxxx nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx zisku xxxx xxxxxx, po xxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení ocenění xxxxxxx reálnou hodnotou, xxxxxxxxxx do xxxxx xxxx xxxxxx po xxxxxxx, xxxxxx změny xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx xxxxxxxx xxxxxx změny xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx xxxxx xxxx xxxxxx, před xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx do zisku xxxx xxxxxx xxxx xxxxxxxx, vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění reálnou xxxxxxxx vlivem změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx xx zisku xxxx ztráty, xxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx xxxx xxxxxx před xxxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx výnos (náklad)] |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities |
X duration |
label |
Zvýšení xxxxxxx reálnou hodnotou xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx xxxx xxxxxx před xxxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx vzhledem x&xxxx;xxxxxxx, xxxxx nastanou x&xxxx;xxxxxxx xxxx, xxxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxx |
Xxxxxxx: IFRS 15 odst. 118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx kombinace [member]; Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx k podnikovým kombinacím, xxxxxxx závazky |
Příklad: XXXX 15 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx závazků v důsledku xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 odst. 33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx v důsledku xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx zůstatky xxxx časového xxxxxxxxx xxx cenové regulaci] |
||||
ifrs-full |
IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx prostřednictvím xxxxxx xxxxxxxx, xxxxxxx z financování |
Příklad: XXX 7 – X&xxxx;Xxxxx o peněžních tocích xxxxxx jednotky s výjimkou xxxxxxxx instituce, příklad: XXX 7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx z financování xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Závazky x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxx nákupu, xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smlouvy o finanční xxxxxx |
Xxxxxxx: IFRS 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 x&xxxx;xxxxxxxx xxxxxxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce] |
||||
ifrs-full |
IncreaseThroughOriginationOrPurchaseFinancialAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx nebo xxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X písm. x), příklad: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx nebo xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx vlivem xxxxxxx xxxxx ze xxxxxxxxxxxx, xxxxxx z peněžních toků x&xxxx;xxxxxxxx pojistné xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 odst. 105B |
documentation |
Přírůstek xxxxx z peněžních xxxx x&xxxx;xxxxxxxxxx pojistných smluv x&xxxx;xxxxxxxx xxxxxxx xxxxx xx znehodnocení vykázaných x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx reálná hodnota, xxxxxxx o úhradách vázaných xx xxxxx, xxxxxxx xxxxxxx podmínky xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 písm. x) xxx ii) |
documentation |
U smluv x&xxxx;xxxxxxxx xxxxxxxx na xxxxx, xxxxxxx xxxxxxx podmínky xxxx modifikovány, xxxxxx xxxx reálnou xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx nástroje x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxx, že xxx xxxx xxxxxx xxxxxxx xx stanovují x&xxxx;xxxxxxxxxxx ke xxx xxxxxxxxxx smluvních xxxxxxxx. [Xxxxx: Xxxxxxx o úhradách xxxxxxxx xx akcie [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx měla být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina pro xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxxx 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]; Aktiva plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [member]] |
||||
ifrs-full |
IndemnificationAssetsRecognisedAsOfAcquisitionDate |
X instant, xxxxx |
xxxxx |
Xxxxxx z odškodnění vykázaná x&xxxx;xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod i) |
documentation |
Částka xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;23X xxxx.&xxxx;x) bod iii) |
documentation |
Popis xxxxxxxxx o tom, xxx xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx a obnovovány. |
||||
ifrs-full |
IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity |
text |
label |
Označení xxxxxxxxx xxxxx xxxxxx xxxxxxx s přímým prospěchem xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 20 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxx státní podpory, x&xxxx;xxxxx má xxxxxx xxxxxxxx xxxxx xxxxxxxx, xxxxx xxxxxxxx dotací xxxxxxxxxx v účetní xxxxxxx. [Xxxxx: Státní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxx xxxx časovém xxxxxxx xxxxxx, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;86 xxxx. b) |
documentation |
Popis xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xx xxxx nebo xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx prospěchu x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx xx výši xxxx xxxxxxx rozvrhu odtoků, xxxxxxxxx závazky v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 písm. j) bod x), xxxxxxxxxx: XXXX 3 odst. X67 xxxx. c) |
documentation |
Popis xxxxxxxxx x&xxxx;xxxxxxxxxxx xx výši xxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové kombinaci. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o nejistotách xx xxxx xxxx časovém xxxxxxx xxxxxx, jiné xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;85 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xx výše xxxx xxxxxxxx xxxxxxx odtoků xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx nebo xxxxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: 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 [xxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 odst. 134 |
documentation |
Tento xxxx xxxxxxxxxxx nejmenší identifikovatelnou xxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxx příjmy xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxx xxxx skupin xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxxx protistrany [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. B52 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx toky z investičních xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx jako xxxxxxxxx xxxxx a o dalších xxxxxxxxx xxxxxxxxxx u úvěrově xxxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35K xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o kolaterálu xxxxxxx xxxx xxxxxxxxx xxxxx a o dalších úvěrových xxxxxxxxxx (například xxxxxxxxx xxxxxxx, x&xxxx;xxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxx úvěrové xxxxxx) x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxx x&xxxx;xxxx vykázání xxxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o důsledcích xxxxxxxxx externě xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;135 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx nesplnění xxxxxxx stanovených kapitálových xxxxxxxxx. [Xxxxx: Kapitálové xxxxxxxxx [member]] |
||||
ifrs-full |
InformationAboutContingentAssetsThatDisclosureIsNotPracticable |
text |
label |
Informace o podmíněných xxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx, že xxxxxxxxxx xxxxxxxxx o aktivech, xxxxx vznikla xxxx xxxxxxxx xxxxxxxx v minulosti x&xxxx;xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx tím, xx dojde xxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx nejistým událostem x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx xxx kontrolou xxxxxx xxxxxxxx, není xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx, že zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxx závazcích xxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxXxxXxxXxxxxxxxXxxxxxxxxXxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxx o úvěrové xxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx ani po xxxxxxxxxx xxx nejsou xxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx finančních xxxxx, xxxxx nejsou xxx xx splatnosti (xxxxxxxxxxx neprovedla xxxxxx x&xxxx;xxxx, xxx xxxx xxxx xxxxxx xx xxxxxxx smlouvy splatná) xxx nejsou xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets |
text |
label |
Informace x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx smluv, které xxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;131 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx kvalitě xxxxxxxxxx xxxxx držených xxxxxx xxxxxxxxx, které xxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxx úvěrovému xxxxxx xxxxxxxxx finančním 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, xxxxxx významných xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxx xxxxxxxxx xxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx regulačních xxxxx, x&xxxx;xxxxx účetní xxxxxxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx rámců, x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx používaných xxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 35F xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx důvodů pro xxxxx těchto definic. |
||||
ifrs-full |
InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted |
text |
label |
Informace x&xxxx;xxxxxx vznikajícím x&xxxx;xxxxx xxxxxxxxxxxx leasingů, ke xxxxxx xx nájemce xxxxxxx |
Xxxxxxx: IFRS 16 xxxx.&xxxx;59 xxxx. x) xxx iv) |
documentation |
Informace x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx z dosud xxxxxxxxxxxx xxxxxxxx, ke xxxxxx se nájemce xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxXxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxXxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx tržnímu xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx smlouvě |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxx vyplývajícímu x&xxxx;xxxxxxxxx xxxxxxxx obsažených x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xx xx xxxxxxxxxxx xxxxxxxxxx xxxxxxx vložených xxxxxxxx xxxxxxx xxxxxxxx, x&xxxx;xxx xx xxxxxxxxx. [Xxxxx: Deriváty [xxxxxx]; Xxxxx riziko [member]; X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxxxXxxxxXxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx nebo xxxxxxxxxxx xxxxxxxxxx xxxxxxxx s určitými xxxx, xxxxx by xxxxx xxxxxxxx xxxxxx xxxx této xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. X8X |
xxxxxxxxxxxxx |
Xxxxxxxxx o skupinách xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xx xxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxxx, xxxx je xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxXxxxXxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxx o tom, xxx se 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, jak se xxxxxxxx složka xxxxxx xxxxxxxx k zajištěné položce x&xxxx;xxxxx rozsahu. [Odkaz: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx jednotka xxxxxxxxx xxxxxx xxxxxx, xxxxx xx označena xx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;22X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxx, která je xxxxxxxx za xxxxxxxxxx xxxxxxx (včetně xxxxxx xxxxxx xxxxxx xxxx xxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxx jako xxxxxx). [Xxxxx: Zajištěné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxx při xxxxxxx xxxx zpětném xxxxxx. |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;136X xxxx. d) |
documentation |
Informace x&xxxx;xxx, xxx byly xxxxxx xxxxxxxxx peněžní xxxxxx xxx umoření xxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx s prodejní xxxx, které xxxx xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. [Xxxxx: Očekávané xxxxxxx xxxxxx xxx xxxxxxx nebo xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx xxxxxxxxx xxxxxxxxx volatilita, poskytnuté xxxxxxx opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 písm. a) xxx ii) |
documentation |
Informace x&xxxx;xxx, xxx xxxx odhadnuta xxxxxxxxx volatilita x&xxxx;xxxxxxxxxxxx xxxxxxxxx opcí x&xxxx;xx xxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx volatility. |
||||
ifrs-full |
InformationAboutHowFairValueWasMeasuredShareOptionsGranted |
text |
label |
Informace o tom, xxx xxxx stanovena xxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;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 xxxxxx hodnota, xxxxxx-xx xxxxxxxxx na xxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 2 odst. 47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, jak byla xxxxxxxxx reálná hodnota xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxx xxx xxxxxxx xxxx), xxxxxx-xx xxxxxxxxx podle xxxxxxxxxxxxx xxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxXxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx, jakým xxxxxxxxxxxx xxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx právy, která xx ponechá x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;92 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx právy, která xx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, xxx xx xxxxxxxxx xxxxxxxxx xxxx xxxxxx ztráty x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xx xxxxxxxxx částka, xxxxx xxxxxxx reprezentuje xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx riziku ztráty x&xxxx;xxxxxx xxxxxx v strukturovaných xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxx xxxxxx xxxxxx x&xxxx;xxxxxx v strukturovaných jednotkách] |
||||
ifrs-full |
InformationAboutHowMaximumExposureToLossIsDetermined |
text |
label |
Informace x&xxxx;xxx, xxx xx xxxxxx xxxxxxxxx xxxx xxxxxx xxxxxx vyplývající x&xxxx;xxxxxxxx angažovanosti |
Zveřejnění: IFRS 7 odst. 42E xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xx xxxxxx xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx účetní xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxxxxx angažovanosti x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx vystavení xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxXxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxx xx prodloužení a opcí xx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;59 písm. b) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx o riziku xxxxxxxxxxx xxxxxxx z opcí xx xxxxxxxxxxx x&xxxx;xxxx na xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o riziku xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxx xxxxxxx |
Xxxxxxx: IFRS 16 xxxx.&xxxx;59 písm. x) xxx iii) |
documentation |
Informace x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxx xxxxxxx. Xxxxxx xxxxxxxx xxxxxxx xx záruka xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx, že xxxxxxx (xxxx xxxx xxxxxxx) xxxxxxxxxxxx xxxxxx xx konci xxxxxxxx xxxx minimálně ve xxxx xxxxxx částky. |
||||
ifrs-full |
InformationAboutLesseesExposureArisingFromVariableLeasePayments |
text |
label |
Informace x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxxxx plateb |
Příklad: XXXX&xxxx;16 xxxx.&xxxx;59 písm. b) xxx i) |
documentation |
Informace x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Variabilní xxxxxxxxxx platby xxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx za xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xxxxx doby xxxxxx leasingu, xxxxx xx xxxx v důsledku xxxx skutečností xxxx xxxxxxxxx xxxxxxxxx po xxx xxxxxxxx, x&xxxx;xxxxxxxx xxxx, xxxxx jsou xxxxxxxxx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxxx o hlavních xxxxxxxxxxxx xxxxxx jednotky x&xxxx;x&xxxx;xxx, xxxxxxx xx xxxxxx xxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx xx nevyžaduje zveřejnění xxxxxx xxxxxxx. [Odkaz: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxx nájemce |
Příklad: IFRS 16 odst. 59 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx činností xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxx pronajímatele |
Zveřejnění: XXXX 16 odst. 92 písm. a) |
documentation |
Informace x&xxxx;xxxxxx leasingových činností xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o cílech, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx zpětně xxxxxx xx xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;136X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx zpětně koupit xx umořit xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx jsou klasifikované xxxx xxxxxxxxxx nástroje, xx-xx x&xxxx;xx xxxxxxxx xxxxxxxx požádána, xxxxxx xxxxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o potenciálním vystavení xxxxxxxx peněžním odtokům, xxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx z leasingu |
Příklad: XXXX 16 xxxx.&xxxx;59 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx nájemce xxxxxxxx xxxxxxxx xxxxxxx, které xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxx zveřejňováním xxxxxxxxxxxx výnosů xx xxxxx se xxxxxxxxx x&xxxx;xxxxxxxxx o výnosech xxx xxxxxxx vykazované xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;115 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx ze xxxxx xx xxxxxxxxx a informace x&xxxx;xxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx segmenty [xxxxxx]; Výnosy ze xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxXxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;59 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o omezeních xxxx xxxxxxxxxx xxxxxxxxxxxxx pro xxxxxxx z leasingů. |
||||
ifrs-full |
InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets |
text |
label |
Informace x&xxxx;xxxxxxxxx xxxxxx xxxxx u práv, xxxxx si xxxxxxxxxxxx xxxxxxx v podkladových xxxxxxxx |
Xxxxxxxxxx: XXXX 16 odst. 92 xxxx. b) |
documentation |
Informace x&xxxx;xxxxxxxxx xxxxxx xxxxx u práv, xxxxx xx pronajímatel xxxxxxx x&xxxx;xxxxxxxxxxxx aktivech, xxxxxx xxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxXxxXxxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxxx |
Xxxxxxx: XXXX 16 odst. 59 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o podstatných xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx při xxxxxxxx skutečnosti, xx xx xxxxxx jednotka xxxxxxxxxx xxxxxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx úsudcích x&xxxx;xxxxxxxxxxxxx učiněných xxx xxxxxxxx xxxxxxxxxxx, xx xx xxxxxx xxxxxxxx xxxxxxxxxx jednotkou. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxXxxxxxxxxxxxxXxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, které účetní xxxxxxxx často xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 23C xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxx xxxxx xx xxxxxx k zajišťovacím xxxxxxx, xxxxx účetní jednotka xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxxxxXxxXxxxxxxxXxxxxxxxxXXXX9XxxxxxxxxxxXxxxXxXxxXxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx xxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx XXXX 9, xxxxx nejsou xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxx xxxxxxxx xxxxxx xxxxxxx získat xxxxxxx dostupné xxxxxxxxx xxxxx xxxxxxxxx XXXX 9, xxxxx se xxxxxx účetní xxxxxxxx x&xxxx;xxxxx xxxxxxx a které xxxxxx xxxxxxx v konsolidované xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxXxxXxxxxxXxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx xxxxxxx xxxxxx jednotka xxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 písm. d) |
documentation |
Informace x&xxxx;xxx, xxx x&xxxx;xxx zamýšlí xxxxxx jednotka vyřadit xxxxxxxx nástroje, x&xxxx;xxxxxxx xx nevyžaduje xxxxxxxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxXxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx xxxxxxxxx xxxxxx xxxxxxx, ostatní xxxxxxxxxx xxxxxxxxxx nástroje |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxx stanoven vážený xxxxxx xxxxxx hodnoty xx xxx xxxxxxx xxxxxxxxx poskytnutých xxxxxxxxxxxx xxxxxxxx (tj. jiných xxx xxxxxxx xxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx politice účetní xxxxxxxx xxxxxx xxxxxxxxx, xx xxxxxxxxxx přiměřené xxxxxxxxx realizace, x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx pro xxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxx, ale stále xxxx předmětem xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxXXXX9XxXxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxxxxXxxXxxxxxxXxXxxxxxXxXxxxxxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxxxxxxxxx požadavky xx xxxxxxxxxxx xx xxxxxxxxx XXXX 9 xx xxxxxxxx aktiva, jejichž xxxxxxxxxxx se změnila x&xxxx;xxxxxxxx xxxxxxxxx standardu XXXX 9 |
Zveřejnění: IFRS 7 xxxx.&xxxx;42X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx xxxxxxxx uplatňovala xxxxxxxxx xx klasifikaci xx xxxxxxxxx IFRS 9 xx xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx standardu XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxxxx, xx finanční aktiva xxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 35F xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxx xxxxxx xxxx úvěrově xxxxxxxxxxxxxx xxxxxxxxxx aktivy. |
||||
ifrs-full |
InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition |
text |
label |
Informace x&xxxx;xxx, xxx účetní xxxxxxxx xxxxxxxxx, xxx se xxxxxxx xxxxxx finančních xxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxx zvýšilo |
Zveřejnění: XXXX 7 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxxxx xxxxxxxx xxxxxxxxx, xxx xx xxxxxxx xxxxxx xxxxxxxxxx nástrojů xx prvotního xxxxxxxxxx xxxxxxxx xxxxxxx, včetně xxxx, zda x&xxxx;xxx: x) xxxx finanční xxxxxxxx považovány xx xxxxxxxx nástroje x&xxxx;xxxxxx xxxxxxxx rizikem; x&xxxx;x) xxx xxxxxxxx xxxxxxxxxx, xx xxxxx k významným xxxxxxxx úvěrového xxxxxx xx xxxxxxxxx xxxxxxxxxx, xxxx xxxx finanční xxxxxx xxxx xxx 30 xxx xx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxx [member]] |
||||
ifrs-full |
InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17 |
text |
label |
Informace x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxx určila xxxxxxxx xxxxxx, jejichž klasifikace xx změnila xxx xxxxxxxx xxxxxxxxx IFRS 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X33 písm. a) |
documentation |
Informace x&xxxx;xxx, xxx účetní xxxxxxxx xxxx xxxxxx xxxxxxxx xxxxxx, jejichž xxxxxxxxxxx xx změnila xxx xxxxxxxx uplatnění XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx reálná xxxxxxx, xxxxxxx o úhradách xxxxxxxx xx xxxxx, jejichž xxxxxxx podmínky byly xxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;47 písm. c) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx reálná xxxxxxx u smluv x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, xxxxxxx smluvní xxxxxxxx xxxx xxxxxxxxxxxx. [Odkaz: Xxxxxxxxx poskytnutá reálná xxxxxxx, xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx, xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx; Xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, xxx xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx, xx xxxx xxxxxxxxx úvěrové xxxxxx xxxxxxxxx xx xxxxxxxxxxxx základě |
Zveřejnění: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxx nástroje xxxxxxxxx x&xxxx;xxxxxxx, xx byly xxxxxxxxx xxxxxxx ztráty xxxxxxxxx xx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, xxx xxxx xxx uplatněny xxxxxxxxx xx úpravu xxxxxxxxx peněžních xxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxx být xxxxxxxxx xxxxxxxxx na xxxxxx xxxxxxxxx peněžních toků xxxxxxxxxx xxxxx xxxxxx xxxx, xxx xxxxxx xxxxxxxx: x) xxxx, xxx xx úvěrové xxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxx xx výši xxxxxxxxxxx úvěrových xxxxx xx xxxx xxxxxx, xxxxxxxx xx té xxxx, že tato xxxxxxx xxxxxxx xxxxxx xxxx xx vyčíslování xx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx úvěrových xxxxx; x&xxxx;x) sleduje, xx xxxx xxxx xx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxxx uvedená x&xxxx;xxxx x), xxxxxxxx xxxx xxxxxxxxx ve výši xxxxxxxxxxx úvěrových xxxxx xx dobu xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx xxxx očekávané dividendy xxxxxxxxxxx do xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxx poskytnuté kapitálové xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx do xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx (tj. jiných xxx akciové xxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxXxxXxxxxXxxxxxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx a jak xxxx do xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx další specifika, xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) xxx iii) |
documentation |
Informace x&xxxx;xxx, xxx x&xxxx;xxx xxxx xx metodiky xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. jiných xxx xxxxxxx opce) xxxxxxxxxxx xxxxx xxxxxxxxx těchto xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxXxxXxxxxXxxxxxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx zakomponovány xxxxxxx xxxxxxxxxx, poskytnuté xxxxxxx xxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;47 písm. a) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx xxxx xx xxxxxxxx xxxxxxxxx reálné xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx ostatní xxxxxxxxxx xxxxxxxxxxxx xxxx (jako xxxxxxxxx tržní podmínky). |
||||
ifrs-full |
InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements |
text |
label |
Informace x&xxxx;xxx, zda xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxxxxx stanovené xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, zda xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xx ni xxxxxxxx. [Xxxxx: Kapitálové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxXxXxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxXxxxxXxXxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxx sníženou x&xxxx;xxxxxxx xx xxxxxx xxxx xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx (penězotvorná xxxxxxxx) jeho xxxxxxx xxxxxxxx sníženou x&xxxx;xxxxxxx xx prodej xxxx xxxx xxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXXXXxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx XXXX [xxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, kterými xx tabulka vyplněna. |
||||
ifrs-full |
InitiallyAppliedIFRSsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx XXXX, xxxxx xxx poprvé xxxxxx xxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxx xxxxxxx xxxxxxxx XXXX“, xxxx-xx použit xxxxx xxxx člen. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxx použitým x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 písm. a) |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxx k metodám xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [member] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx veličiny k metodám xxxxxxxx k ocenění xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx standardu XXXX 17. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx xxxxxxxx x&xxxx;xxxxxxx použitým x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X.XX instant |
label |
Vstupní veličina x&xxxx;xxxxxxx použitým k ocenění xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx vstupní xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx [axis] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;100 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 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: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx mezi xxxxx x&xxxx;xxxxxxx a řádkovými položkami xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxx jednotlivých xxxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 písm. c), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 107 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx smlouvy xxxxx xxxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x), zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 odst. 101, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxxx smlouvy x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xx.&xxxx;xxxxxx xxxxxxxx xxxxxxx budoucích xxxxxxxxx xxxx, xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxx. Xxxxx xxxx představuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxx xxxxxxx podle jednotlivých xxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Pojistné smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx smlouvy xxxxx xxxxxxxxxxx pojistného xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx [axis] |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 100 |
documentation |
Osa tabulky xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Pojistné xxxxxxx xxxxx zbývajícího pojistného xxxxx a nákladů xx xxxxxxxx plnění [abstract] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx plnění. Tento xxxx představuje také xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx a nákladů xx xxxxxxxx plnění“, xxxx-xx xxxxxx žádný jiný xxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
InsuranceContractsIssuedMember |
member |
label |
Vystavené pojistné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;107, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 109, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;131 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx vystavené xxxxxxxx xxxxxxx. [Odkaz: Pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IAS 1 xxxx.&xxxx;54 písm. da), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;78 písm. a) |
documentation |
Částka vystavených xxxxxxxxxx smluv, xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vystavené xxxxxxxx xxxxxxx, které xxxx závazky |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;54 písm. ma), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;78 písm. b) |
documentation |
Částka vystavených xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 99 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx; Xxxxxxx; Pojistné xxxxxxx [member]] |
||||
periodStartLabel |
Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxXxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) z pojistných xxxxx xx&xxxx;xxx změny, smlouvy x&xxxx;xxxxx xxxxx xxxxxx, x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxxxx základ xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx mezi xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx úplným xxxxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxx) z pojistných xxxxx xx xxx&xxxx;xxxxx xxxxxxx xxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx plnění mezi xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx, xx xxx byla xxxxx použita. [Odkaz: Xxxxxxx (xxxxxxx) z pojistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx pojistných xxxxx [member] |
Obvyklá xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, IFRS 4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx smlouvy, xx xxxxxx xxxxxxx xxxxx xxxxxx (xxxxxxxxxx) xxxxxxx xxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxx (pojistníka) xxx, xx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, pokud xx xxxxxx konkrétní xxxxxxx xxxxxxx v budoucnosti (xxxxxxxx událost) xxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxx xxxxxxxxxx smluv“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxx2017 |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 101, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;106, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;107, zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx smlouvy, xx xxxxxx xxxxxxx xxxxx strana (xxxxxxxx) xxxxxxx xxxxxxxx pojistné xxxxxx xxxx strany (xxxxxxxxxx) tím, xx xxxxxxxx s kompenzací xxxxxxxxxx, xxxxx xx xxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx (xxxxxxxx xxxxxxx) xxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxx v IFRS 17 xx&xxxx;xxxxxxxx xxxxxxx xx vztahují xxxxxx xx: x) držené xxxxxxxx xxxxxxx, s výjimkou: x) odkazů na vystavené xxxxxxxx xxxxxxx a ii) xxxxx xxxxxxxx 60–70A xxxxxxxxx XXXX 17; x) xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxx, xxxxx&xxxx;xxxxxx xxxxxxxx rovněž xxxxxxx xxxxxxxx smlouvy, x&xxxx;xxxxxxxx xxxxxx xx&xxxx;xxxxxxxx xxxxxxx v odst. 3 xxxx.&xxxx;x) XXXX 17 x&xxxx;xxxxx&xxxx;xxxxxxxx 71 IFRS 17. Xxxxxxxxxx smlouva x&xxxx;xxxxx xxxxxxxxxx účasti xx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx obdržet xxxx doplněk x&xxxx;xxxxxx, xxxxx nepodléhá xxxx xxxxxxx, xxxxx xxxxxx: x) x&xxxx;xxxxx xx xxxxxxxxxxx, xx xxxxx xxxxxxxxx částí xxxxxxxxx xxxxxxxxx xxxxxx; x) xxxxxxx xxxxxx nebo xxxxxx xxxx xxxxxxx xx xxxx výstavce; x&xxxx;x) které se xxxxxxx xxxxxxxxx xx: x) xxxxxxxxxxx xxxxxx xxxxxxx xxxxx nebo xxxxxxxx xxxx smlouvy; xx) realizovaných x/xxxx xxxxxxxxxxxxxxx investičních výnosech x&xxxx;xxxxxx xxxxxxx aktiv xxxxxxxx xxxxxxxxx xxxx xxx) xxxxx xxxx xxxxxx účetní xxxxxxxx xxxx xxxxx, které xxxxxxxxx smlouvu. Xxxxx xxxx představuje xxxx xxxxxxxxxx hodnotu pro xxx „Xxxxxxxx smlouvy“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxXxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxx xxxxxxx, xxx xx xxxxx xxxx xxxxxxx xxxxxx alokace pojistného [xxxxxx] |
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 xxxx.&xxxx;107, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx pojistné xxxxxxx, xxx na které xxxx xxxxxxx metoda alokace xxxxxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxx se xxxxxx xxxxxx xxxxxxx v odstavcích 53 až 59 xxxxxxxxx IFRS 17, xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx ze xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxXxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pojistné xxxxxxx, které jsou xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;99 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxx. [Odkaz: Xxxxxx; Xxxxxxxx xxxxxxx [member]] |
||||
periodStartLabel |
Pojistné xxxxxxx, xxxxx xxxx xxxxxx, xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxx, na xxxxx období |
||||
ifrs-full |
InsuranceContractsThatAreLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;99 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxx. [Odkaz: Xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx, xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx smlouvy, xxxxx xxxx xxxxxxx, xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xx které xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxx, na které xxxx xxxxxxx xxxxxx alokace xxxxxxxxxx. Metodou xxxxxxx xxxxxxxxxx se xxxxxx xxxxxx popsaná x&xxxx;xxxxxxxxxx 53 xx 59 xxxxxxxxx XXXX 17, xxxxx xxxxxxxxxxxx ocenění xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx ze xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 110 |
documentation |
Částka, xxxxx xxxxxxxx xxxxx xxxxxx xxxxxxx skupiny pojistných xxxxx xxxxxxxxxxx x: x) xxxxxx časové xxxxxxx peněz a změn xxxxxx hodnoty peněz x&xxxx;x) dopadu finančního xxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxx; xxxxx x) x&xxxx;xxxxxxxxxx xxxxxxxx změn x&xxxx;xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx přímé xxxxxx, xxxxx by xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx, xxx xxxxxx xxx xxx xxxxxxxxxxx xxxx.&xxxx;45 xxxx.&xxxx;x) xxxx ii), xxxx.&xxxx;45 xxxx.&xxxx;x) xxxx xxx), odst. 45 xxxx.&xxxx;x) xxxx ii) nebo xxxx.&xxxx;45 písm. c) bodu xxx) xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, které xxxxx xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx, před zdaněním |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 91 xxxx.&xxxx;x), zveřejnění: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;80 písm. b), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, která xx vyloučena x&xxxx;xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) z pojistného plnění x&xxxx;xxxxxxxxxxx pojistných smluv xxxxxxxxx z hospodářského xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;80 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 90 |
documentation |
Částka xxxxxx (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, která xx xxxxxxxxx z hospodářského xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx a která xxxx xxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) z pojistného plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku |
Zveřejnění: xxxxxx xx 1. 1. 2023, IAS 1 odst. 82 písm. bb), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx příjmů (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku. [Odkaz: Xxxxxx (xxxxxxx) z pojistného xxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: účinný xx 1. 1. 2023, XXX 1 xxxx.&xxxx;82 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxxx pojistných smluv. Xxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xx skupiny xxxxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxx, xxxxx xxxxxx protihodnotu, xxxxxx účetní jednotka xx tyto xxxxxx xxxxxxx. [Odkaz: Vystavené xxxxxxxx xxxxxxx [member]; Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx smluv xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxxxx xxxxxx xxxxxxxxxx, který xx xxxx xxxxxxxx získání xxxxxxxxx toků z pořízení xxxxxxxx smlouvy |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;106 písm. b) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxx smluv xxxxxxxx v období xxxxxxxxxxxx x&xxxx;xxxxxxx podílu xxxxxxxxxx, xxxxx se týká xxxxxxxx xxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Výnosy x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxxxx (xxxxxx) v důsledku xxxxxxxxx xxxx z pořízení xxxxxxxx xxxxxxx, závazek (aktivum) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxx xx zbývajícího xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 106 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z pojistných xxxxx xxxxxxxx x&xxxx;xxxxx období x&xxxx;xxxxxxxxxxx xx xxxxxxx xxxxxxx xx zbývajícího xxxxxxxxxx krytí. [Odkaz: Xxxxxx z pojistných xxxxx; Xxxxx xxxxxxx xxxx xxxxxx xx zbývajícího xxxxxxxxxx xxxxx bez xxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx smluv xxxxxx, xxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx rizikové úpravy xxxxxxxx se nefinančního xxxxxx |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;106 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z pojistných xxxxx xxxxxxxx v daném období x&xxxx;xxxxxxxxxxx xx změnou xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx podle odst. B124 xxxx.&xxxx;x) xxxxxxxxx IFRS 17. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxxx xxxxxx xxxxxxxx se nefinančního xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxXxXxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxx smluv, xxxxx x&xxxx;xxxxxxxx smlouvy xxxxxxxx xx hospodářského xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx vykázaná v daném xxxxxx v souvislosti x&xxxx;xxxxx x&xxxx;xxxxxxxx smlouvy vykázanou xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxx období xxxxx xxxx. X124 xxxx. x) xxxxxxxxx XXXX 17. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx xxxxx; Xxxxx x&xxxx;xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy z pojistných xxxxx, xxxxxxx na pojistná xxxxxx vynaložené xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxx xx&xxxx;xxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx od 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 x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx vynaloženými x&xxxx;xxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx předpokládanými xx xxxxxxx daného xxxxxx xxxxx&xxxx;xxxx.&xxxx;X124 písm. a) xxxxxxxxx XXXX 17. [Odkaz: 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 smluv, xxxx částky |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 106 xxxx.&xxxx;x) xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx s případnými xxxxxx xxxxxxxx, xxxxxxxxx korekce xx xxxxxxx skutečnosti x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx s budoucími xxxxxxxx podle xxxx.&xxxx;X124 xxxx.&xxxx;x) standardu XXXX 17. [Odkaz: Výnosy x&xxxx;xxxxxxxxxx smluví] |
||||
ifrs-full |
InsuranceRiskMember |
member |
label |
Pojistné xxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxx finanční xxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxx na xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;82 písm. ab), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxx xx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx (x&xxxx;xxxxxxxx splátek xxxxxxxxxxxx xxxxxx), xxxx xxxxxxxxxx xxxxxxx xx&xxxx;xxxxxxxx xxxxxx, xxxxxx xxxxxxxxx xxxx z pořízení xxxxxxxx xxxxxxx, změny, které xx xxxxxx minulé xxxxxx, x&xxxx;xxxxx, xxxxx xx týkají xxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx služby xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;80 písm. a) |
documentation |
Částka xxxxxxxxxx výnosy x&xxxx;xxxxxxxxxx xxxxx a náklady na pojistná xxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx smluv; Xxxxxxx xx&xxxx;xxxxxxxx xxxxxx z vystavených xxxxxxxxxx xxxxx; Výnosy (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx, jiné než xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx z pojistných xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx poskytované x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxXxxxxXxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxx domnělá xxxxxxxxxx cena |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, x&xxxx;xxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx pozici xxxxx xxxxxxxxx XXXX xxxxxx xxxxxxx použita xxxx jejich xxxxxxx xxxxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxXxXxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nehmotná xxxxxx xxxxxx prostřednictvím xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. c) xxx ii) |
documentation |
Částka nehmotných xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx dotace. [Odkaz: Xxxxxx xxxxxx; Nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxx xxxxxxxxxxxxxxx státní xxxxxx, xxxxxxx xxxxxxxx reálná xxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. c) xxx i) |
documentation |
Počáteční reálná xxxxxxx xxxxxxxxxx aktiv xxxxxxxx xxxxxxxxxxxxxxx státní xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx a goodwill |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxxxx celkem |
||||
periodStartLabel |
Nehmotná xxxxxx x&xxxx;xxxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx a goodwill [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx aktiva a goodwill [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx. Xxxxxxxxxxx také standardní xxxxxxx xxx osu „Xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. [Xxxxx: Xxxxxxxx; Nehmotná xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xxx xxxxxx jednotku |
Zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx, xxxxx jsou xxxxxxxx xxx xxxxxx xxxxxxx xxxxxx xxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx pro xxxxxx xxxxxxxx [axis] |
Zveřejnění: XXX 38 xxxx.&xxxx;122 písm. x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx významná xxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxxx významná xxx xxxxxx jednotku. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxx xxxxxx významná pro xxxxxx xxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Nehmotná xxxxxx významná pro xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxx. Xxxx částka xxxxxxxxxx xxxxxxxx. [Xxxxx: Goodwill] |
||||
totalLabel |
Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx aktiva s výjimkou xxxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxXxxxxxXxXxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx s výjimkou goodwillu, xxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;124 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, která xx xxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xx xxxxxx pomocí xxxxxx xxxxxxxxxxxx nákladů. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx, xxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;124 xxxx.&xxxx;x) xxx ii) |
documentation |
Částka nehmotných xxxxx x&xxxx;xxxxxxxx goodwillu, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 36 xxxx.&xxxx;127, zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118, xxxxxxx: XXXX&xxxx;16 odst. 53 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu. Představuje xxxx standardní hodnotu xxx xxx „Xxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxx“, není-li použit xxxxx xxxx člen. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
IntangibleAssetsOtherThanGoodwillRevaluationSurplus |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxx fondu x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXX 38 odst. 124 xxxx. b) |
documentation |
Částka zůstatku xxxxx x&xxxx;xxxxxxxxx, xxxxx xx vztahuje k nehmotným xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [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 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx xxxxxxxxxxx jako zajištění xxxxxxx. [Odkaz: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx související x&xxxx;xxxxxxxxxx smlouvami nabytá x&xxxx;xxxxxxxxxxx kombinacích xxxx xxxxxxxxx portfolia |
Příklad: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;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 portfolia. [Xxxxx: Podnikové kombinace [xxxxxx]; Xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu; Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx nehmotná xxxxxx |
Xxxxxxx: XXX&xxxx;38 odst. 119 písm. g) |
documentation |
Částka xxxxxxxxxx aktiv, která xxxxxxxxxxx tato xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
IntangibleAssetsUnderDevelopmentMember |
member |
label |
Nedokončená xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;38 xxxx.&xxxx;119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje třídu xxxxxxxxxx aktiv, xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, jejichž xxxxxxxxxx práva xxxx xxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, jejichž xxxxxxxxxx xxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
IntangibleAssetsWithIndefiniteUsefulLife |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti |
Zveřejnění: IAS 36 odst. 134 písm. x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 písm. x), xxxxxxxxxx: IAS 38 xxxx.&xxxx;122 písm. a) |
documentation |
Částka xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx s neurčitou xxxxx použitelnosti [axis] |
Zveřejnění: XXX 38 odst. 122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx tabulka vyplněna. |
||||
ifrs-full |
IntangibleAssetsWithIndefiniteUsefulLifeMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx s neurčitou xxxxx použitelnosti [member] |
Zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx s neurčitou xxxxx použitelnosti. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxx xxxxxx s neurčitou dobou xxxxxxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti] |
||||
ifrs-full |
IntangibleExplorationAndEvaluationAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx z průzkumu x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;119, xxxxxxxxxx: XXXX&xxxx;6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx aktiv x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xx nehmotná aktiva x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [member] |
Zveřejnění: IFRS 6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx xxxxx, xxxxx představují xxxxxxxx xxxxxx x&xxxx;xxxxxxxx a vyhodnocení. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [member] |
||||
ifrs-full |
InterestCostsAbstract |
label |
Úrokové xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx úrokové náklady |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx nákladů, xxxxx xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s vypůjčením xxxxxxxxxx, xxxxx jsou xxxxx xxxxxxx xxxxxxxx k akvizici, xxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxxxx a které xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních hodnot xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, 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) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; 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]; Účinek xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
InterestCostsIncurred |
X duration |
label |
Vynaložené xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by měla xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx s vázanými xxxxx, bude možná xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální výše xxxxx [member]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Podíl zajistitele xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx. X13 xxxx. f), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23 písm. d), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. e) |
documentation |
Částka nákladů xxxxxxxxxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, plány definovaných xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx náklady; Xxxxxxx na xxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx v hospodářském xxxxxxxx, plány xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx náklady x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Xxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxx), plány xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nákladů (výnosů) xxxxxxxxxxx x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Úrokové xxxxxx (xxxxxxx); Xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx definovaných xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx závazku (aktiva) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxXxxxx |
Xxxxx xxxxxxx náklady (xxxxxx), xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxx), plány xxxxxxxxxxxx požitků [abstract] |
||
ifrs-full |
InterestExpenseIncomeNetDefinedBenefitLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (snížení) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) čistých xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxx času. [Xxxxx: Xxxxxxx náklady; Čisté xxxxxxx (xxxxxx) z definovaných xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxxx příslibů x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxx xx xxx označeny xxxxxxx xxxxxxxx. Xxxxxxx výnosy x&xxxx;xxxxx plánu xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx aktiva xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx xxxxx představují xxxxxxx xxxxxxx závazku x&xxxx;xxxxxxxxxxxx xxxxxxx a měly 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 xxxxxxxxx xxxxxxx xx bankovní xxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxxx xxxxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxx dluhopisy. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úrokové xxxxxxx na xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx vydané xxxxxxx nástroje |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx na xxxxxx xx bank |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx na xxxxxx xx xxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxxxx xx bank] |
||||
ifrs-full |
InterestExpenseOnDepositsFromCustomers |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxx xx zákazníků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xx xxxxxx xx xxxxxxxxx. [Odkaz: Xxxxxxx náklady; Vklady xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx ztráty. |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx xxxxxxxx za xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx náklady; Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úrokové xxxxxxx xx xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nákladů xx xxxxxxxx xxxxxxx určené x&xxxx;xxxxxxxxxxx. [Odkaz: Úrokové xxxxxxx; Xxxxxxxx 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, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx závazky x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;53 xxxx. b) |
documentation |
Částka xxxxxxxxx nákladů na xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx z leasingu] |
||||
ifrs-full |
InterestExpenseOnLiabilitiesDueToCentralBanks |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxx xxxx centrálním xxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Závazky xxxx xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka úrokových xxxxxxx xx ostatní xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Ostatní xxxxxxxx závazky] |
||||
ifrs-full |
InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx kolaterál xxxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxx náklady; Xxxxxx o zpětném odkupu x&xxxx;xxxxxxxxxx xxxxxxxxx zapůjčených xxxxxxx papírů] |
||||
ifrs-full |
InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract |
label |
Úrokové xxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxxx |
(X) xxxxxxxx, credit |
label |
Úrokové výnosy, xxxxx definovaných požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx skončení pracovního xxxxxx v hospodářském výsledku, xxxxx definovaných xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxxxx nákladu (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy xxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx aktiv xxxxxxxxxxx xxxxxxxx xxxxxxxx nebo xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X xxxx. b) |
documentation |
Částka xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx aktiv oceňovaných xxxxxxx xxxxxxxx xx xxxxxxxxx aktiv xxxxxxxxxxx xxxxxxxx hodnotou xxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx. [Xxxxx: Úrokové xxxxxx (xxxxxxx); Xxxxxxxx xxxxxx x&xxxx;xxxxxxx hodnotě] |
||||
ifrs-full |
InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx (xxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty, xxxxxxx xxxxxxx standardu XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxx (xxxxxxx) vykázaných x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;9. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy (xxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx závazků xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx, prvotní xxxxxxx xxxxxxxxx XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx zisku xxxx xxxxxx v důsledku prvotního xxxxxxx xxxxxxxxx XXXX&xxxx;9. [Xxxxx: Xxxxxxxx závazky] |
||||
ifrs-full |
InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost |
X duration, xxxxxx |
xxxxx |
Xxxxxxx výnosy u finančních xxxxx xxxxxxxxx naběhlou xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Finanční xxxxxx x&xxxx;xxxxxxx hodnotě] |
||||
ifrs-full |
InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx, která xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;20 písm. b) |
documentation |
Částka xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx ztráty. [Odkaz: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 112 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Úrokové xxxxxx; Xxxxxxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
InterestIncomeOnCashAndBankBalancesAtCentralBanks |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxxxx u centrálních bank |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx z prostředků x&xxxx;xxxxxxxx xx bankovních xxxxxx u centrálních bank. [Xxxxx: Úrokové výnosy; Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx bank] |
||||
ifrs-full |
InterestIncomeOnCashAndCashEquivalents |
X duration, credit |
label |
Úrokové xxxxxx z peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx [Xxxxx: Xxxxxxx xxxxxx; Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy z držených xxxxxxxxx nástrojů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Držené xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx označených xxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty. |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxx v reálné xxxxxxx vykázané do xxxxx xxxx ztráty. [Xxxxx: Úrokové xxxxxx; Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx z finančních xxxxx určených x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx výnosů x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxx výnosy; Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úrokové xxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxxx |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX 1 xxxx.&xxxx;112 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxx do xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Investice xxxxxx xx splatnosti] |
||||
ifrs-full |
InterestIncomeOnImpairedFinancialAssetsAccrued |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 20 písm. d) |
documentation |
Částka xxxxxx xxxxxxxxxx x&xxxx;xxxxx xx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx naběhlých xx xxxxxxxxxxxx xx xxxxxxx xxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx budoucích peněžních xxxx za xxxxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx úrokových xxxxxx xx znehodnocených xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
InterestIncomeOnLoansAndAdvancesToBanks |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx z úvěrů x&xxxx;xxxxx poskytovaných xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx výnosů x&xxxx;xxxxx x&xxxx;xxxxx poskytovaných bankám. [Xxxxx: Úrokové xxxxxx; Xxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxXxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx výnosů x&xxxx;xxxxx x&xxxx;xxxxx poskytovaných xxxxxxxxxx. [Odkaz: Úrokové xxxxxx; Xxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx z úvěrů x&xxxx;xxxxxxxxxx |
Xxxxxxx xxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;112 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Úvěry x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy x&xxxx;xxxxxx xxxxxxxxxx aktiv |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxx finančních xxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úrokové xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx papírů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx výnosů x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx zapůjčených xxxxxxx papírů. [Xxxxx: Xxxxxxx xxxxxx; Xxxxxxxx xxxxxx o zpětném xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx papírů] |
||||
ifrs-full |
InterestIncomeReimbursementRights |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx z definovaných xxxxxxx, xxxxxxxxxxx z úrokového xxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. b) |
documentation |
Zvýšení (snížení) xxxx xx xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxx xx xxxxxxx. [Odkaz: Úrokové xxxxxx; Xxxxx na xxxxxxx související xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx hodnotě] |
||||
ifrs-full |
InterestPaidClassifiedAsFinancingActivities |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 31 |
documentation |
Peněžní odtok x&xxxx;xxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx placené |
||||
ifrs-full |
InterestPaidClassifiedAsOperatingActivities |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx, klasifikované xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 31 |
documentation |
Peněžní odtok x&xxxx;xxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx jako xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxx2Xxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx – fáze 2 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXX 39 xxxx.&xxxx;108X, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 16 xxxx.&xxxx;X1X, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, IFRS 4 xxxx.&xxxx;50, zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.1.10 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx – xxxx 2 (xxxxx standardů XXXX 9, IAS 39, XXXX 7, XXXX 4 x&xxxx;XXXX 16) xxxxxxx x&xxxx;xxxxx 2020. |
||||
ifrs-full |
InterestRateBenchmarksAxis |
axis |
label |
Referenční xxxxxxx xxxxxxxx xx xxxxxxxxx sazeb [axis] |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. b) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo pojmy, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Referenční xxxxxxx xxxxxxxx xx úrokových xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx týkající xx úrokových xxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx pro xxx „Xxxxxxxxxx hodnoty xxxxxxxx xx xxxxxxxxx xxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx sazba, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx.&xxxx;X36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxx, xxxxx xx xxxxxxx xxxx vstupní xxxxxxxx pro ocenění. |
||||
ifrs-full |
InterestRateRiskMember |
member |
label |
Úrokové xxxxxx [xxxxxx]] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 odst. 128 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX&xxxx;7 – Xxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxx xxxxxx, že xx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxx 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 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx smlouvu x&xxxx;xxxxxxxx xxxxx. [Odkaz: Smlouva x&xxxx;xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxx xxxx [member] |
Obvyklá xxxxx: XXXX&xxxx;7 odst. 39 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxx úrokové míry. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxxxx míry“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Xxxxxx xxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxx xxxxxxxxxx xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx úrok, xxxxxxxxxxxxx jako investiční xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 31 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx investiční xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxx úroky |
||||
ifrs-full |
InterestReceivedClassifiedAsOperatingActivities |
X duration, debit |
label |
Přijatý xxxx, klasifikovaný xxxx xxxxxxxx činnost |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxx činnost. |
||||
terseLabel |
Výnosové úroky |
||||
ifrs-full |
InterestRevenueCalculatedUsingEffectiveInterestMethod |
X duration, xxxxxx |
xxxxx |
Xxxxxxx výnosy xxxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxx. |
Xxxxxxxxxx: XXX 1 odst. 82 xxxx. x), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 82 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx úrokového xxxxxx, vypočtená pomocí xxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxxxxxxx xxxxxxx xxxx xx xxxxxx, která xx xxxxxxx xxx výpočtu xxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxx finančního xxxxxxx x&xxxx;xxx alokaci x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxx úrokového nákladu xx xxxxxxxxxxxxx xxxxxxxx xx xxxx období. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX 1 odst. 85, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxxx z úroku. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úrokové xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx výsledku |
Zveřejnění: IFRS 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx výsledku. [Odkaz: Xxxxxx; Finanční xxxxxx xxxxxxx reálnou hodnotou xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxx stupně [xxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X písm. a), xxxxxxx: IFRS 7 odst. 35M, xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 36 písm. c), xxxxxxx: IFRS 7 xxxx. XX20X, xxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx stupně [member] |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. XX20X, xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX25 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx úvěrové xxxxxx, xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxx samotnou účetní xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxxxxXxXxxxXxXxxxxXxxxxxXxxxxx2011 |
X&xxxx;xxxxxxx, credit |
label |
Vnitřní xxxxxxx xxxxxxx z transakcí s úhradami xxxxxxxx na xxxxx, xxx xxxxx bylo xxxxx xxxxxxxxxxx xx xxxxxxxx nebo jiná xxxxxxxxx xxxxxx uděleno xxxxx xxxxxxx xxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;51 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx, x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxxxx xx hotovost xxxx jiná aktiva xx konci účetního xxxxxx xxx xxxxxxx xxxxx smluvní straně (xxxx. opce xx xxxxxxxxxx xxxxx (xxxxx xxxxxxxxxxxx xxxxxx, SAR)). Xxxxxxx xxxxxxx je xxxxxx mezi xxxxxxx xxxxxxxx akcií, k jejichž xxxxxx xx xxxxx xxxxxxx strana xxxxx (xxxxxxxxx nebo nepodmíněné) xxxx xxxxx xx xxxxx přijmout, x&xxxx;xxxxxxxxx xxxxx, kterou má xxxxx xxxxxxx xxxxxx xxxx (nebo v budoucnosti) xx xxxx xxxxx xxxxxxxx. Transakce x&xxxx;xxxxxxxx xxxxxxxx na akcie xxxx xxxxxxxxx, kdy xxxxxx xxxxxxxx: x) xxxxxx xxxxx xxxx xxxxxx xx dodavatele xxxxxx xxxxx nebo xxxxxx (xxxxxx xxxxxxxxxxx) x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx xx xxxxx; xxxx x) xx xxxxxxx závazek vypořádat xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxx o úhradách vázaných xx akcie v případě, xxx xxxx xxxxx xxxx služby obdrží xxxx účetní xxxxxxxx xx xxxxxxx, x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxxxx xx xxxxxxxx nebo xxxx xxxxxx xx xxxxx xxxxxxxx xxxxxx xxx xxxxxxx xxxxx xxxxxxx xxxxxx (xxxx. xxxx na xxxxxxxxxx xxxxx (share xxxxxxxxxxxx xxxxxx, XXX)). |
||||
xxxx-xxxx |
Xxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxx: XXX 1 xxxx.&xxxx;68, zveřejnění: XXX 2 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Zásoby, xxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx zásob xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: V reálné hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Zásoby x&xxxx;xxxxx xxxxxxxxxxxxxx xxxxxxx. |
Xxxxxxx xxxxx: XXX&xxxx;2 odst. 36 |
documentation |
Částka xxxxx x&xxxx;xxxxx xxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxx xx xxxxxxxxx závazků. |
Zveřejnění: XXX 2 xxxx.&xxxx;36 xxxx. h) |
documentation |
Částka xxxxx xxxxxxxxxx xxxx zástava xx zajištění závazků. [Xxxxx: Zásoby] |
||||
ifrs-full |
InventoriesTotal |
X instant, xxxxx |
xxxxx |
Xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 písm. g) |
documentation |
Částka xxxxx: a) xxxxxxxx xx účelem xxxxxxx x&xxxx;xxxxxx xxxxxxxxx; b) x&xxxx;xxxxxxx výroby xxx xxxxxxxx prodej; xxxx x) xx xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxxx xx xxxxxxxx xxxxxxx nebo při xxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxx zboží xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx prodeji, xxxxxx například xxxxxxxxxx xxxxx, které xx xxxxxx xxxxxxx prodeje xxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx pozemky x&xxxx;xxxx xxxxxxx určený x&xxxx;xxxxxxx xxxxxxx. Xxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxx výrobu x&xxxx;xxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxxxx dodávky xxxxxx xx xxxxxxxx xx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx hotových xxxxxxx; Aktuální xxxxxxxx xxxxx; Aktuální xxxxxxxxxxx xxxxxx; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx zásob xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 2 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx zásob. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx vykázané x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. X64 xxx x), xxxxxxx: XXXX 3 odst. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx vykázaná x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxx; Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxx2011 |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x), xxxxxxxxxx: XXX 2 odst. 36 xxxx. e) |
documentation |
Částka xxxxxxx xxxxxxxxxx v souvislosti se xxxxxxxx xxxxxxx xxxxx xx čistou xxxxxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek by xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, bude xxxxx nutné xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [member]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený změnami xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx z pojistných smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 54 písm. e), xxxxxxxxxx: XXXX&xxxx;12 odst. B16, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxxx ekvivalenční xxxxxxx. Xxxxxxxxxxxx xxxxxx xx xxxxxx xxxxxx, xxxxxx xxx xx xxxxxxxxx xxxxxxx uznána x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxx upravena x&xxxx;xxxxxxxxxxx xxxxx stavu xxxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xx níž xxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxx xx hospodářském výsledku xxxxxxxx, do xxx xxxxxxxxxx. Ostatní xxxxx xxxxxxxx xxxxxxxxx zahrnuje xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx, xx xxx investoval. [Xxxxx: X&xxxx;xxxxxxxxxx ceně [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx závazků x&xxxx;xxxxxxxxxxx s investičními xxxxxxxxx, xxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxx IAS 39 xxxx IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx, xxxxxx přispívající x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx. |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, kterou xxxxxxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxx hodnotě aktiv x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [member]; Xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
InvestmentFundsMember |
member |
label |
Investiční xxxxx [member] |
Příklad: XXXX 12 xxxx. X23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx, procentní xxxxx xxxxxxxxxxxx k reálné xxxxxxx xxxxx plánu |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;142 písm. f) |
documentation |
Procentní xxxxx, xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx plánu, v reálné xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx plánu] |
||||
ifrs-full |
InvestmentIncome |
X duration, credit |
label |
Výnosy x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 85, zveřejnění: XXX 26 xxxx.&xxxx;35 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx, xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx majetek |
Zveřejnění: XXX 1 odst. 54 xxxx. x), xxxxxxxxxx: XXX 40 odst. 76, xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx (xxxxxxx nebo xxxxxx – případně xxxx xxxxxx – xxxx obojí) xxxxxx (xxxxxxxxxx nebo nájemcem xxxx xxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx) xxxxx za xxxxxx dosažení xxxxxx x&xxxx;xxxxxxxxx xxxx xx xxxxxx xxxxxxxxxx xx xxxxxxx xxx za xxxxxx: x) používání xxx xxxxxx nebo xxxxxxxxx zboží xx xxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxx; xxxx x) prodeje v rámci xxxxx činnosti. |
||||
totalLabel |
Investiční xxxxxxxx xxxxxxx celkem |
||||
periodStartLabel |
Investiční nemovitý xxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xx konci období |
||||
ifrs-full |
InvestmentPropertyAbstract |
label |
Investiční xxxxxxxx majetek [abstract] |
||
ifrs-full |
InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx majetek xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx v souladu xx xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;78 xxxx. d) xxx ii) |
documentation |
Částka x&xxxx;xxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxxxxxx nákladech xxxx x&xxxx;xxxxxxx se xxxxxxxxxx IFRS 16 v rámci xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx nebo x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx oceňování xxxxxxx hodnotou [member]; Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
InvestmentPropertyCompleted |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, jehož xxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
InvestmentPropertyCompletedMember |
member |
label |
Dokončený investiční xxxxxxxx xxxxxxx [member] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
InvestmentPropertyFairValueUsedAsDeemedCost |
X instant, debit |
label |
Reálná xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXXX&xxxx;1 odst. 30 |
documentation |
Hodnota xxxxxxxxxxxx xxxxxxxxxx majetku, x&xxxx;xxxx xxxx v počátečním xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxx xxxxxxxxx XXXX reálná xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx cena. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx praxe: 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 také xxxxxxxxxx xxxxxxx pro xxx „Xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx“, není-li použit xxxxx xxxx člen. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nedokončený investiční xxxxxxxx majetek |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxxxx xxxx stavěn xxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
InvestmentPropertyUnderConstructionOrDevelopmentMember |
member |
label |
Nedokončený xxxxxxxxxx xxxxxxxx xxxxxxx [member] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 písm. c) |
documentation |
Tento xxxx představuje xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx metodou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx pro rizika xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx proti xxxxxxxxx xxxxxxxx, kde xxxxxxx rizika xxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Investice xx xxxxxxxxxxxx podniků vykázané x&xxxx;xxxxxxxxxxxx účetní xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx investic xx přidružených xxxxxxx xxxxxxxx v samostatné xxxxxx xxxxxxx xxxxxx jednotky. [Xxxxx: Přidružené podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx v přidružených xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx [axis]] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx do xxxxxxxxxxxx xxxxxxxx označené za xxxxxxx xxxxxxx hodnotou xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X písm. c), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xx kapitálových nástrojů, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx úplného xxxxxxxx. Zastupuje xxxx xxxxxxxxxx hodnotu xxx xxx „Investice xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Odkaz: X&xxxx;xxxxxx hodnotě [xxxxxx]; Xxxxxxx úplný výsledek] |
||||
ifrs-full |
InvestmentsInJointVentures |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xx společných xxxxxxx vykázané v individuální xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx závěrce xxxxxx jednotky. [Xxxxx: Xxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxx xxxxxxx vykazované ekvivalenční xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx metodou. [Odkaz: Xxxxxxxx xxxxxxx [member]; Xxxxxxxxx vykazované xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx investic xx xxxxxxxxx xxxxxxx xxxxxxxx v samostatné xxxxxx xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Investice xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx a přidružených podniků xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx podniků x&xxxx;xxxxxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx závěrce xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx podniky [xxxxxx]; Xxxxxxxxx xx xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx účetní xxxxxxx celkem |
||||
ifrs-full |
InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract |
label |
Investice xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx [abstract] |
||
ifrs-full |
InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod |
X instant, debit |
label |
Investice x&xxxx;xxxxxxxx investic vykazovaných xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx 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 xxxxxxxxx vykázaných xxxxxxxx xx nabytí xxxxx a převzetí xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx od xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx kapitál |
Příklad: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx hodnota xxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx vydaný kapitál. |
||||
ifrs-full |
IssuedCapitalOrdinaryShares |
X instant, xxxxxx |
xxxxx |
Xxxxxx kapitál, xxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx kapitál, xxxxxxxxx akcie |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx hodnota xxxxxxxx vyplývající x&xxxx;xxxxx xxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxxx nástrojů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx z emitovaných xxxxxxxxxxxxxxx nástrojů. |
||||
ifrs-full |
IssueOfEquity |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx kapitálu |
Zveřejnění: XXX 1 xxxx.&xxxx;106 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx prostřednictvím xxxxxxxxxxx kapitálových xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxx xxxxx x&xxxx;xxxx „Xxxxx základního kapitálu“ x&xxxx;xxxx „Složky xxxxxxxxx xxxxxxxx“, xxxx xx xxxxxx xxxxxxxx xxxx xxxx základního xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xx xx vyžadováno x&xxxx;xxxxxxx uživatele xxxxxxxxx xxxxxxxx xxxxxxx, aby xxxx možné pochopit, xxx xxxxxxxxxx částky xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxxx xxxxxxx, xxxx zda případně xxxxxxxx x&xxxx;xxxxxx emisního xxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx ocenění xxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxx těchto xxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Emise, ocenění xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou v důsledku xxxxx těchto kapitálových xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
IssuesFairValueMeasurementLiabilities |
X duration, credit |
label |
Emise, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx iii) |
documentation |
Zvýšení xxxxxxx xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx emise xxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800100XxxxxxxxxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxXxxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx [800100] Xxxxx xxxxxxxxxxx aktiv, závazků x&xxxx;xxxxx |
|
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800200XxxxxxxxXxXxxxxxXxxXxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx popsány x&xxxx;xxxxx [800200] Analýza xxxxxx x&xxxx;xxxxxxx |
|
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800300XxxxxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx položky xxxx xxxxxxxxxx popsány x&xxxx;xxxxx [800300] Výkaz x&xxxx;xxxxxxxxx xxxxxx, zveřejnění dalších xxxxxxxxx |
|
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800400XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx položky xxxx xxxxxxxxxx xxxxxxx v části [800400] Xxxxx xxxx xxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxx xxxxxxxxx |
|
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxx xxxxxxxx xxxx časového xxxxxxxxx při cenové xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Položky x&xxxx;xxxxxxx inkasa xx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx byly xxxxxxxxx x&xxxx;xxxxxx bank x&xxxx;xxxxx xxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx do xxxxxx xxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx xxxx převedeny xx jiných xxxx, xxx xxxxx zatím xxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 písm. j) |
documentation |
Osa tabulky xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxxxxx xxxxxxx [member] |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxx xxxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx žádný xxxx člen. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;19 písm. x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx jednotky, xxxxx xxxxxxxxxxxxx nebo xxxx xxxxxxxxx xxxx xx xxxxxx jednotku. Xxxxxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxx, jež xxxxxxxx xxxxx tehdy, když xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx se xx ovládání. 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 ani spoluovládání xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx činnosti [xxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. B4 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 12 odst. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx společná xxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxx xxxx ujednání mají xxxxx xx xxxxxx x&xxxx;xxxxxxxxxx xx závazků xxxxxxxxxx xx tohoto xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx podniky [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: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;39X, zveřejnění: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx [member] |
Zveřejnění: XXX 27 xxxx.&xxxx;16 písm. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 písm. x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X4 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. a) |
documentation |
Tento člen xxxxxxxxxxx společné xxxxxxxx, x&xxxx;xxxx xxxx xxxxxxxxxxxxxxx xxxxxx práva xx xxxxx xxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xx xxxxxxx xx účetní xxxxxxxx xxxxxxxxxxxxxxx [member] |
Zveřejnění: XXX 24 xxxx.&xxxx;19 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxxxx, xx kterých xx xxxxxx xxxxxxxx spoluvlastníkem. Xxxxxxxxxxxxx xx takovou xxxxxxx společného xxxxxxxxx, xxxxx xxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx členům xxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx klíčovým xxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx vedení účetní xxxxxxxx nebo xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx vedení, xxxxxxx xxxxxxxxxx zaměstnanecké xxxxxxx |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx členům xxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Ostatní xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx; Xxxxxxx xxxxxxx vedení xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx, xxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;17 xxxx. b) |
documentation |
Částka xxxxx xxxxxxxx xxxxxx xxxxxx ve xxxxx xxxxxxxxxxxxxxx xxxxxxx po xxxxxxxx pracovního poměru. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx, úhrady xxxxxx xx xxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;17 xxxx. e) |
documentation |
Částka xxxxxx xxxxx vrcholového xxxxxx xx formě xxxxx xxxxxxxx na xxxxx. [Xxxxx: Xxxxxxx členové xxxxxx xxxxxx jednotky xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 24 odst. 17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx xxxxxx xxxxxx xx xxxxx xxxxxxxxxxxx zaměstnaneckých požitků. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx xxxxxx jednotky xxxx mateřského xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx, požitky xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx klíčovým xxxxxx xxxxxx xx xxxxx xxxxxxx při xxxxxxxxxx ukončení xxxxxxxxxx xxxxxx. [Xxxxx: Náklady xx požitky xxx xxxxxxxxxx xxxxxxxx pracovního xxxxxx; Klíčoví členové xxxxxx účetní xxxxxxxx xxxx xxxxxxxxxx podniku [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxXxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx xxxxxx jednotky xxxx xxxxxxxxxx podniku [xxxxxx] |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;19 xxxx. f) |
documentation |
Tento člen xxxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx xx xxxxxxx xx xxxxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, včetně xxxxx xxxxx xxxxxx (xxxxxxxxx x&xxxx;xxxxxx) xxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
Xxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx |
Xxxxxxx: IAS 16 xxxx.&xxxx;37 písm. a) |
documentation |
Částka xxxxxxx, xxxxx a zařízení xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxx xxx xxxxxxx x&xxxx;xxxx činnosti. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx a budovy |
Příklad: XXX 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pozemků, xxxxx a zařízení xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx xx podobné xxxxxxxxx xxxxxx xxxxxx jednotkou xxx xxxxxxx x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxx; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx a budovy [xxxxxx] |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx a zařízení, xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxxx pro využití x&xxxx;xxxx činnosti. [Xxxxx: Xxxxxx; Xxxxxxx; Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
LandMember |
member |
label |
Pozemky [xxxxxx] |
Xxxxxxx: XXX 16 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx účetní xxxxxxxxx xxx využití v její xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxXxxxxXxxXxxXxxxxXxxxXxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxxx xx dvaceti xxx [xxxxxx] |
Xxxxxxx: IFRS 7 odst. X11, xxxxxxx: XXXX 7 xxxx. IG31A |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx od xxxxxxxx xx dvaceti xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxXxxXxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xx xxxxx xxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X11, xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxx od xxxx xx xxxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxXxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx pěti xx xxxxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx. c), xxxxxxx: XXXX&xxxx;7 odst. B11, xxxxxxx: IFRS 7 xxxx. IG31A |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx úsek xx xxxx xx xxxxxx let. |
||||
ifrs-full |
LaterThanFiveYearsMember |
member |
label |
Od xxxx xxx [xxxxxx] |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: XXXX 16 odst. 97, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. B11, xxxxxxx: XXXX&xxxx;7 xxxx. X35 xxxx. x), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx měsíců [member] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xx xxxx xxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: 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: XXXX 7 xxxx. IG31A |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx úsek xx xxxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xx xxxxx měsíců [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx od xxxxxxx xx šesti měsíců. |
||||
ifrs-full |
LaterThanOneMonthAndNotLaterThanThreeMonthsMember |
member |
label |
Od xxxxxxx xx xxx xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X11 xxxx. x), xxxxxxx: IFRS 7 xxxx. B35 xxxx. x), xxxxxxx: XXXX 7 xxxx. IG31A |
documentation |
Tento xxxx xxxxxxxxxxx časový xxxx xx jednoho xx xxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx do xxxx xxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 písm. x), příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37, xxxxxxx: XXXX 7 xxxx. IG20D |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx od jednoho xx dvou měsíců. |
||||
ifrs-full |
LaterThanOneYearAndNotLaterThanFiveYearsMember |
member |
label |
Od xxxxxxx xxxx xx xxxx xxx [member] |
Příklad: XXXX&xxxx;7 xxxx. B11 xxxx.&xxxx;x), xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxxxxx xxxx do xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxXxxXxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx jednoho xxxx xx xxx let [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11, příklad: IFRS 7 xxxx. X35 xxxx. x), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje časový xxxx xx jednoho xx xxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxXxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xxxx xx xxxx let [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: XXXX 16 odst. 97, xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx časový úsek xx xxxxxxx xxxx xx dvou xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;61 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxx xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxXxxXxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx sedmi xx xxxxxx let [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. IG31A |
documentation |
Tento xxxx představuje časový xxxx xx sedmi xx xxxxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxxXxxXxxXxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxx xxxxxx do xxxxxxx xxxx [xxxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 odst. B11, xxxxxxx: XXXX&xxxx;7 xxxx. X35 písm. d), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX28 xxxx.&xxxx;x), příklad: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx úsek xx xxxxx měsíců xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxx xxxxxx [member] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx 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 xxxx xx xxxxxx xx xxxxxxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x), xxxxxxx: IFRS 7 odst. X11, příklad: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx xx xxxxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxXxxXxxxxXxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx tří xx xxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx tří xx čtyř měsíců. |
||||
ifrs-full |
LaterThanThreeMonthsAndNotLaterThanOneYearMember |
member |
label |
Od xxx měsíců xx xxxxxxx xxxx [xxxxxx] |
Xxxxxxx: XXXX 7 xxxx. X11 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje časový xxxx xx xxx xxxxxx xx jednoho xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxXxxXxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xx xxxxx xxxxxx [member] |
Příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx. B11, xxxxxxx: XXXX&xxxx;7 xxxx. X35 písm. c), příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX28 písm. b), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx úsek od xxx do xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. 35N, xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37, xxxxxxx: XXXX 7 xxxx. IG20D |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx úsek xx xxx měsíců. |
||||
ifrs-full |
LaterThanThreeYearsAndNotLaterThanFiveYearsMember |
member |
label |
Od xxx xx xxxx xxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X11, příklad: XXXX&xxxx;7 xxxx. X35 xxxx. x), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xx xxxx xxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), zveřejnění: XXXX 16 xxxx.&xxxx;94, zveřejnění: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;132 xxxx.&xxxx;x), příklad: XXXX&xxxx;7 odst. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx tří xxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx úsek od xxx let. |
||||
ifrs-full |
LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember |
member |
label |
Od dvaceti xx xxxxxxx pěti xxx [member] |
Příklad: XXXX&xxxx;7 xxxx. B11, xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxx xx xxxxxxx xx xxxxxxx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxxXxxXxxXxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx dvou xx xxx xxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 odst. 37, příklad: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx xx xxxx xx xxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xx xxxx xxx [member] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx xx dvou xx pěti let. |
||||
ifrs-full |
LaterThanTwoYearsAndNotLaterThanThreeYearsMember |
member |
label |
Od xxxx let xx xxx xxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), zveřejnění: IFRS 16 xxxx.&xxxx;94, xxxxxxxxxx: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx časový úsek xx xxxx do xxx let. |
||||
ifrs-full |
LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed |
X instant, credit |
label |
Závazky x&xxxx;xxxxxxxxxxxx xxxxxxxx, u kterých xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx odstavce 6 standardu IFRS 16. Krátkodobý xxxxxxx xx leasing, u něhož xxxx trvání xxxxxxxx xx xxx zahájení xxxx 12&xxxx;xxxxxx xxxx xxxx. Xxxxxxx, který xxxxxxxx xxxx na xxxxx, xxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx předmětu nájmu [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx zdokonalení xxxxx držených xx xxxxxxx xxxxxxxxxx smlouvy. |
||||
ifrs-full |
LeaseLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;47 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx. Leasing xx xxxxxxx xxxx xxxx xxxxxxx, která xxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx po xxxxxxx xxxx výměnou za 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: XXX 7 – C Sesouhlasení závazků x&xxxx;xxxxxxxxxxx, xxxxxxx: IAS 7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx z leasingu. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35H xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx&xxxx;xxx), příklad: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx. d) |
documentation |
Částka xxxxxxxx, xxx xxxxxx xxxxxxxx vystupuje jako xxxxxxx v transakcích xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek by xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [member]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) způsobený změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; 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 xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
LeasesAsLessorRelatedPartyTransactions |
X duration |
label |
Leasingy pronajímatele, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 písm. d) |
documentation |
Částka xxxxxxxx, xxx xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx kladná hodnota XXXX. Xxxxx xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [member]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [member]; Vlastní xxxxx [member]] |
||||
ifrs-full |
LegalFormOfEntity |
text |
label |
Právní xxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 138 písm. a) |
documentation |
Informace x&xxxx;xxxxxx xxxxxxxxx, x&xxxx;xxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxx svou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 odst. 88 |
documentation |
Tento xxxx xxxxxxxxxxx podmíněný xxxxxxx z právních xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Rezerva xx xxxxxx procesy |
Příklad: XXX&xxxx;37 xxxx. –, xxxxxxx: 10 A soudní věc, xxxxxxx: XXX&xxxx;37 odst. 87 |
documentation |
Částka xxxxxxx xx xxxxxx xxxxxxx [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xx právní xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 10 X&xxxx;xxxxxx věc, příklad: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxXxxxxxxXxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx s omezenou xxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;138 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx použitelnosti. |
||||
ifrs-full |
Level1OfFairValueHierarchyMember |
member |
label |
Úroveň 1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;142, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje kategorii xxxxxxxxxx reálných xxxxxx, xxx xxxx xxxx xxxxxx xxx xxxxxx xxxxxxx xxxxxxx kótované (xxxxxxxxxx) xxxx na xxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxx xx xxxxxxx, x&xxxx;xxxx xx xxxxxx xxxxxxxx přístup xx xxx xxxxxxx. |
||||
xxxx-xxxx |
Xxxxx2Xxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx&xxxx;2 x&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx kategorie úrovně 2 x&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;2 xxxxxxxxxx reálných xxxxxx [member]; Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
Xxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx hierarchie xxxxxxxx xxxxxx, xxx xxxx xxxx vstupy xxx xxxxxx xxxxxxx použity xxxxxx xxxx xxx xxxxxxxx ceny zahrnuté xx úrovně 1, xxxxx xxxx xxxxx xx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xx xxxxxxx. |
||||
xxxx-xxxx |
Xxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx reálných hodnot, xxx jsou xxxx xxxxxx xxx xxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxx xxx xxxxxxx xx xxxxxxx. Nepozorovatelné xxxxxx xxxx xxxxxx, xxx xxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxx x&xxxx;xxxxx byly získány xx xxxxxxx nejlepších xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx xx účastníci xxxx použili xxx xxxxxxxxx aktiva xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxXxXxxxxxXxxxxxxxXxxxXxxxxXxxxxxxxxxxxxXxxxxxxx |
X.XX instant |
label |
Míra účasti xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxx zúčastněnými xxxxxxxx. |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx x&xxxx;xxxx xxxxxx xxxxxx xxxxxxxx xx plánu xxxxxxxxxxxx xxxxxxx v porovnání x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxx. Příkladem xxxxxxxxx, xx kterých xx xxxx tento xxxx xxxxxxxxx, xxxx xxxx xxxx xxxxx xxxxxx xxxxxxxx xx xxxxxxxxx příspěvcích do xxxxx xxxx xxxxx xxxxxx xxxxxxxx xx xxxxxxxx xxxxx aktivních xxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxxx mají xxxxx na požitky, xxxxx je xxxx xxxxxxxxx x&xxxx;xxxxxxxxx [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;39 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx k přepracování xxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx, jejíž xxxxxxx xxxxx je xxxx hyperinflační xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx závěrce |
Zveřejnění: XXX 1 xxxx.&xxxx;51 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx v účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx&xxxx;xxxxxxxxxx xxxxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;142, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými je xxxxxxx vyplněna. |
||||
ifrs-full |
Liabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x), xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. b), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 odst. 23, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx minulých událostí. Xxxxxxxxxx zdroj je xxxxxx, xxxxx má xxxxxxxxx přinášet ekonomický xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Závazky xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 6 odst. 24 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z vyhledávání xxxxxxxxxx zdrojů, zahrnujících xxxxxxx, xxxx, xxxxx xxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, co xxxxxx xxxxxxxx xxxxx xxxxxxx práva na xxxxxxx xx xxxxxxxxxx xxxxxxx, jakož x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxx závazků, x&xxxx;xxxxx peněžní xxxx xxxx xxxx budoucí xxxxxxx xxxx xxxxx xxxxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxxx jako xxxxxxx xxxx z financování. [Xxxxx: Xxxxxxx xxxx x&xxxx;(xxxxxxx k) financování; Xxxxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx [axis] |
Příklad: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx z financování [member] |
Příklad: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx x&xxxx;xxxxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky plynoucí x&xxxx;xxxxxxxxxxx pojistných a zajistných xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;55, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxxxxx: 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;XX20 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX37 písm. a) |
documentation |
Částka xxxxxxx x&xxxx;xxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Typy xxxxxxxxxx xxxxx [member]] |
||||
totalLabel |
Závazky xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxxx z vystavených pojistných x&xxxx;xxxxxxxxxx xxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx v souvislosti x&xxxx;xxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje závazek xxxxxx jednotky: x) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx nároky x&xxxx;xxxxxx xxxxxxxxxx událostí, xxxxx xxx nastaly, včetně xxxxxxxx, které xxxxxxx, xxx x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxxx doposud xxxxxxxx, x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxx xx pojištění; x&xxxx;x) xxxxxxx částky, xxxxx xxxxxx xxxxxxx xxx xxxxxxxx x) x&xxxx;xxxxx se týkají: x) xxxxxxxxxx služeb, xxxxx již xxxx xxxxxxxxxx; nebo ii) xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx jiných částek, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx do xxxxxxx ze zbývajícího xxxxxxxxxx krytí. |
||||
ifrs-full |
LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17 |
X instant, credit |
label |
Závazky xx vzniklých pojistných xxxxxx, xxxxxxxxxxx ze xxxxx xxxxxxxxxxx do působnosti XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx ze vzniklých xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx IFRS 17. [Odkaz: Závazky xx xxxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx2011 |
X&xxxx;xxxxxxx, credit |
label |
Závazky x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;51 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx vázanými xx xxxxx. Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxxxxx, xxx xxxxxx xxxxxxxx: a) xxxxxx xxxxx xxxx xxxxxx xx dodavatele xxxxxx zboží nebo xxxxxx (xxxxxx zaměstnance) x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx; xxxx x) xx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx v rámci xxxxxxx o úhradách xxxxxxxx xx xxxxx x&xxxx;xxxxxxx, xxx toto xxxxx xxxx xxxxxx xxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xx xxxxxxxxxxxx skupinách klasifikovaných xxxx xxxxxx k prodeji |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx zahrnutých ve xxxxxxxxxxxx skupinách xxxxxxxxxxxxxxx xxxx určené x&xxxx;xxxxxxx [Xxxxx: Závazky; Vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx závazky |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xx xxx xxxxxxxx (xxxxxxxxx xxxxxxx z podmíněné xxxxxxxxxxxx) xxxxxxx protihodnota xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxx2013 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx nabytých xx xxxxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx v dceřiných xxxxxxxxx xxxx xxxxxx xxxxxxxxx, xxxxxxx ovládání xx xxxxxxx xxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis |
axis |
label |
Závazky xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx posílením xx xxxxx strany [xxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Závazky xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx s neoddělitelným xxxxxxxx xxxxxxxxx od xxxxx xxxxxx [member] |
Zveřejnění: IFRS 13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx oceněné reálnou xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx od xxxxx xxxxxx. Xxxx xxxxxxxxxxx standardní xxxxxxx xxx osu „Závazky xxxxxxx reálnou hodnotou x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx úvěrovým xxxxxxxxx od xxxxx xxxxxx“, xxxx-xx použit xxxxx další xxxx. [Xxxxx: Xxxxxxx; V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx zdroj x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxx xx xxxxxx, xxxxx xx xxxxxxxxx xxxxxxxx ekonomický xxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Třídy xxxxxxx“, xxxx-xx xxxxxx žádný xxxx člen. [Odkaz: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s prvky xxxxxxxxxx xxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx kapitálu x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxx. Xxxxx dobrovolné účasti xx xxxxxx xxxxxxx xxxxx přijmout xxxx xxxxxxx k zaručeným plněním xxxxxxxxxxx dodatečná xxxxxx: x) xxxxxx, x&xxxx;xxxxx xx xxxxxxxxxxxxx, že xxxxx významnou částí xxxxxxxxx smluvních xxxxxx; x) taková, xxxxxxx xxxxxx xxxx xxxxxx xx xxxxxxx na xxxx výstavce, a c) xxxxxx, xxxxx xx xxxxxxx xxxxxxxxx xx: x) xxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx typu xxxxxxx, xx) xxxxxxxxxxxxx x/xxxx xxxxxxxxxxxxxxx investičních výnosech x&xxxx;xxxxxx xxxxxxx xxxxx xxxxxxxx výstavcem xxxx xxx) zisku xxxx xxxxxx společnosti, xxxxx xxxx jiné xxxxxx xxxxxxxx, která vystavuje xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxXxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky, xxxxx xxxx, které xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx hodnoty xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx.&xxxx;x) bod v) |
documentation |
Částka xxxxxxx kromě závazků xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx současné xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx v účetní xxxxxxx xxxxxx jednotky v souvislosti xx xxxxxxxxxxxxxxx jednotkami |
Zveřejnění: XXXX 12 odst. 29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxxxxxxxxx jednotkami. [Odkaz: Xxxxxxx; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts |
X instant, xxxxxx |
xxxxx |
Xxxxxxx, xxxxx vznikají, xxxxxxx xxxxxxxxxx xxxxxxx smlouvy xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 a nederivátové xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx z těchto xxxxx xxxxxxxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazků, xxxxx xxxxxxxx, protože xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx investiční xxxxxxx xxxx xxxx xxxxxxx z těchto xxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky, na xxx xx xxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;13 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx závěrce xxxxxxx, xx něž xx vztahují xxxxxxxx xxxxxxx (např. zákonná, xxxxxxx xxxx xxxxxxxxx) x&xxxx;xxxxxxxx schopnosti účetní xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx rizikem xxxxxxxxxx úprav xxxxx xxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;125 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx závazků, x&xxxx;xxxxx je xxxxxxxxxx xxxxxxxx xxxxxx, xx x&xxxx;xxxx xxxxx příštího xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx definovaných požitků xxxxxxxx o případný důsledek xxxxxxx xxxxxxx aktiva x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx xx xxxxxxx x&xxxx;xxxxxxxxx xx xxxxx xxx „Čisté závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx“: xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx z definovaných požitků xxxxxxx čistý xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxx xx xxx označena xxxxxxx xxxxxxxx; xxxxxx xxxxx xxxxxxx čistý xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx požitků) x&xxxx;xxxx xx být xxxxxxxx xxxxxxxx xxxxxxxx; xxxxx xxxxxxxxx xxxx xxxxx xxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx a měl xx být xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxx závazek (xxxxxxx) x&xxxx;xxxxxxxxxxxx požitků xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxxxxxxx z licenčních poplatků. |
||||
ifrs-full |
LicencesAndFranchises |
X instant, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxxx na xxxxxxx xxxxxxxx nehmotných xxxxx xxxxxxxxxxx jinou xxxxxx xxxxxxxxx a právo xxxxxxxxx obchodní činnost x&xxxx;xxxxxxxx xxxxx, xxxxx, xxxxxx, xxxxxxx, propagační xxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx jinou účetní xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx právo xx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx vlastněných jinou xxxxxx xxxxxxxxx a právo xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxxx, xxxxxx, xxxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
LicencesMember |
member |
label |
Licence [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx nehmotných xxxxx, xxxxxxxxxxxxxxx xxxxx xx xxxxxxx určitých nehmotných xxxxx vlastněných xxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx smlouvy xxxxxxxxx xxxxxxxxx [member] |
Obvyklá praxe: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxx za xxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx vyplývající xx xxxxx případů xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxx xxxxxx finančního xxxxxxxx. [Odkaz: Xxx xxxxxxxxx očekávaných xxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxXxxxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxx, xxxxx mohou xxxxxxxx, xx xxxxxxxxx xxxxxxx xxxx odrážet xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxx. |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxx, které xxxxx xxxxxxxx, xx xxxxxxxxx xxxxxxx plně odrážet xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx a závazků xxxxxxxxxx xx analýzy xxxxxxxxxx, xxxxx xxxxxx vzájemné xxxxxxxxxx mezi xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx položky xxxxx funkce [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní xxxxxxx xxx xxx „Přiřazení xxxxxxx podle xxxxx xxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx)&xxxx;xxxxxx o úplném xxxxxxxx, ve xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxx aktiv |
Zveřejnění: IAS 38 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx položek) výkazu x&xxxx;xxxxxx xxxxxxxx, ve xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxx aktiv. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx_xxx |
XxxxXxxxxXxxXxxxxxxxxxxxxXxxxxxxxx |
xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx určeny |
|
ifrs-full |
LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets |
text |
label |
Popis xxxxxxxxx xxxxxxx vykázaných aktiv x&xxxx;xxxxx xxxxxxxxxxxxxxx přetrvávající xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx řádkových xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xx kterých xxxx vykázány xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, zveřejnění: 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, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, xx účetní xxxxxxxx bude mít xxxxxxxx xxxxxx xxx xxxxxxxxxx související x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xx xxxxx poskytnutím hotovosti xxxx xxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; Finanční závazky] |
||||
ifrs-full |
LivingAnimalsMember |
member |
label |
Živá xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx živá zvířata. |
||||
ifrs-full |
LoanCommitmentsMember |
member |
label |
Úvěrové xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 odst. X8X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxx xxxxxxxxxx úvěr xx xxxxxx stanovených xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx získané x&xxxx;xxxxxxxxxxx xxxxxxxxxxx [member] |
Příklad: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx získané x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxxXxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxx, xxxxx účetní jednotka xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxx, které účetní xxxxxxxx poskytla zákazníkům. |
||||
ifrs-full |
LoansAndReceivables |
X instant, xxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxxx nejsou xxxxxxxx xx aktivním xxxx, xxxxx: a) xxxx, xxxxx účetní xxxxxxxx xxxxx xxxxxx xxxx xxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxx xxxxx klasifikována xxxx určená x&xxxx;xxxxxxxxxxx, x&xxxx;xxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx nebo xxxxxx; x) těch, xxxxx xxxxxx xxxxxxxx xxx xxxxxxxx uznání xxxxxx jako xxxxxxxxxxxxxx; xxxx x) xxxx, x&xxxx;xxxxxxx xxxxxxx xxxxxx xxxxxx zpět xxxxxxx xxx xxxxxxxxx investice x&xxxx;xxxxxx důvodu xxx xxx xxxxxxxx bonity xxxxx a která xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxxxxx xxxxx, xxxxx xxxxxx xxxxx xxx xxxxxxxxxxxx (xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx nebo xxxxxxxx xxxxx), není xxxxxx xxx pohledávkou. [Xxxxx: Xxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
LoansAndReceivablesCategoryMember |
member |
label |
Úvěry x&xxxx;xxxxxxxxxx, xxxxxxxxx [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen 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 xxxxxxxxxx, x&xxxx;xxxxxxx xxxx xxxxxxx požadovat xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxxx úvěrových xxxxxxx xx xxxxxxxxxx, u kterých xxxx věřitel xxxxxxxxx xxxxxxxxx splacení. |
||||
ifrs-full |
LoansPayableInDefault |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx v selhání |
Zveřejnění: IFRS 7 odst. 18 písm. 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, debit |
label |
Úvěry xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxx, xxxxx účetní xxxxxxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx poskytnuté xxxxx [member] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá část xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxxxx výpůjček. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx část 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 xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [member] |
Příklad: XXXX 15 xxxx. X89 písm. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xx zákazníky. |
||||
ifrs-full |
LongtermDeposits |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxx x&xxxx;xxxxxx jednotce. |
||||
ifrs-full |
LongtermLegalProceedingsProvision |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxx procesy |
Příklad: XXX&xxxx;37 xxxx. –, příklad: 10 X&xxxx;xxxxxx xxx, xxxxxxx: IAS 37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx rezervy na xxxxxx procesy. [Xxxxx: Xxxxxxx xx právní xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Různé xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx různých xxxxxxxxx xxxxxxxxxxxx rezerv. [Xxxxx: Xxxxx ostatní xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx rezerva xx xxxxxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx na xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxx xx původního xxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx: XXX 37 – X&xxxx;xxxxxxxx: xxxxxxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx rezervy xx xxxxxxxx provozu, uvedení xx xxxxxxxxx stavu x&xxxx;xxxxxxxxxxx. [Odkaz: Rezerva xx xxxxxxxx provozu, xxxxxxx xx xxxxxxxxx xxxxx a rekultivaci] |
||||
ifrs-full |
LongtermRestructuringProvision |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;37 odst. 70 |
documentation |
Částka dlouhodobé xxxxxxx na xxxxxxxxxxxxxxxxx. [Xxxxx: Rezerva xx xxxxxxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx rezerva xx záruky |
Příklad: XXX&xxxx;37 xxxx. –, příklad: 1 Xxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx [member] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx ztráty závazku xx xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxx xxxxxxxx xxxxxxx (nebo zvýší) xxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx nevýhodnou xxxxxxx, xxxxx zachycuje xxxxxx vykázané podle xxxxxxxx 47x 48 xxxxxxxxx XXXX 17. Xxxxxx xxxxxx xxxxxx xxxxxx, které jsou xxxxxxxxxx v hospodářském xxxxxxxx xxxx zrušení xxxxx xxxxxxxxx skupiny x&xxxx;xxxx xxxxx vyloučeny ze xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]; Čisté xxxxxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx složky xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;20X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx xx xxxxxxx odúčtování xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxxxx xx xxxxxxx odúčtování xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ztráty xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxx: IFRS 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s jejími podíly xx xxxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxx xxxxxx xxxxxxx derivátů |
Obvyklá xxxxx: IAS 1 odst. 85 |
documentation |
Ztráty xxxxxxxx xx xxxx xxxxxx xxxxxxx derivátů xxxxxxxx do xxxxx xxxx ztráty. [Odkaz: Xxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxx xxxxxx hodnoty xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, debit |
label |
Ztráty x&xxxx;xxxxxxxx investičního nemovitého xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx investičního nemovitého xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx z vyřazení xxxxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx z vyřazení xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx z vyřazení xxxxxxxxxxxx xxxxx [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) duration, debit |
label |
Ztráty x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx z vyřazení xxxxxxx, budov x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. f) |
documentation |
Ztráty x&xxxx;xxxxxxxx xxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XXXXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx LTE [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxxxx XXX (Xxxx Xxxx Xxxxxxxxx) [Xxxxx: Xxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
Xxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx |
Xxxxxxx: IAS 16 xxxx.&xxxx;37 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx zařízení s dlouhou xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx odepisovatelná xxxxxxx xxxxxxxx x&xxxx;xxxxxxx životností xxxxxxxxx x&xxxx;xxxxxxxx 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 xxxxxxxxx xxxxxxxxx. [Odkaz: Podnikové xxxxxxxxx [member]] |
||||
ifrs-full |
MajorComponentsOfTaxExpenseIncomeAbstract |
label |
Hlavní prvky xxxxxxxx xxxxxxx (xxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxxxxx [axis] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Odběratelé [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx. Zastupuje xxxx standardní hodnotu xxx xxx „Hlavní xxxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 písm. f) |
documentation |
Tento xxxx představuje xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx nákupy aktiv [xxxxxx] |
Xxxxxxx: IAS 10 xxxx.&xxxx;22 xxxx. c) |
documentation |
Tento xxxx představuje xxxxxxxx xxxxxx aktiv. |
||||
ifrs-full |
ManagementConclusionOnFairPresentationAsConsequenceOfDeparture |
text |
label |
Závěr xx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 písm. a) |
documentation |
Závěr xx xxxxxx xxxxxx, že xxxxxx závěrka xxxxxxxxxx xxxxxxxxx finanční xxxxxxx, xxxxxxxx výkonnost a peněžní xxxx xxxxxx xxxxxxxx, xxxxx se xxxxxx xxxxxxxx xxxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx bank |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxxxxxxx uložených x&xxxx;xxxxxxxxx xxxxx pro 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 xxxxxxx xxxx x&xxxx;xxxxx xxxxxxxxxx informace xxxxxxx xxxx tržním xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx srovnatelná (xx. xxxxxxx) xxxxxx, xxxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxxxx, xxxx xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx společnosti na xxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. B5, příklad: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xx x&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxxx, xxxxx xxxxxxxx analýzu xxxxxx xxxxxxxxxxxxx subjektů (např. xxxxxxx XXXXXX, xxxxxxx xxxxxx, slevy za xxxxxxxxxxxxx prodejnost, kontrolní xxxxxx) xx xxxxxxxxx xxxx. [Xxxxx: Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxx xx xxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. B5, xxxxxxx: IFRS 13 xxxx. IE63 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xx x&xxxx;xxxxxxx s tržním xxxxxxxxx, xxxxx xxxxxxxx xxxxxxx xxxxxx srovnatelných cen (xxxx. xxxx xx xxxx čtvereční) xx xxxxxxxxx trhu. [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 od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 125, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;127, zveřejnění: xxxxxx xx 1. 1. 2023, IFRS 17 odst. 128 xxxx.&xxxx;x) xxx xx), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx riziko, že xxxxxx hodnota budoucích xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx se bude xxxxx x&xxxx;xxxxxx změn xxxxxxx cen. Xxxxx xxxxxx zahrnuje xxx xxxxx xxxxx: xxxxxx xxxxxx, úrokové xxxxxx x&xxxx;xxxx cenové riziko. [Xxxxx: Měnové riziko [xxxxxx]; Xxxxxxx xxxxxx [xxxxxx]; Jiné xxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. B89 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Názvy periodik x&xxxx;xxxxxxxxxx xxxxxx |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx získaná xxxxxxxxxx x&xxxx;xxxxxxx názvů xxxxxxxx a publikačních xxxxxx. [Xxxxx: Nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. b) |
documentation |
Tento člen xxxxxxxxxxx třídu nehmotných xxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxx a publikačních xxxxxx. [Odkaz: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx ocenění [member] |
Příklad: XXXX 13 xxxx. X7 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx s tržním xxxxxxxxx, xxxxx xx používá xxxxxxxxx x&xxxx;xxxxxxxxx některých xxxx finančních xxxxxxxx, xxxx jsou xxxxxxx xxxxxxxx, xxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxx konkrétních xxxxxxx xxxxxx, ale xxxxxxxx xx xxxxx xx xxxxx cenných xxxxxx x&xxxx;xxxxx xxxxxxxxxxx kótovaným xxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx biologická aktiva [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Zralá xxxxxxxxxx aktiva xxxx xxxxxxx xxxxxxx (x&xxxx;xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx) xxxx xxxx xxxxxxx xxxxxxxx pravidelnou úrodu (x&xxxx;xxxxxxx plodících xxxxxxxxxxxx xxxxx). [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění analýzy xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx finančních xxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx u těch xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxx je xxxxxxx xxxxxxxxx důležitá xxx xxxxxxxxx načasování peněžních xxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx závazky] |
||||
ifrs-full |
MaturityAnalysisForNonderivativeFinancialLiabilities |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx nederivátových xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx (včetně xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxx), xxxxxx informace o zbytkové xxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxxxx finanční závazky] |
||||
ifrs-full |
MaturityAxis |
axis |
label |
Splatnost [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;61, xxxxxxx: XXX&xxxx;19 odst. 147 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 15 xxxx.&xxxx;120 xxxx. x) bod x), xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: IFRS 16 odst. 97, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 109, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109X, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;120, zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X písm. a), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. x), xxxxxxx: XXXX 7 xxxx. X11 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxx reprezentuje xxxxxxxxx xxxx xxxxxxxxx úvěrovému xxxxxx xxx zohlednění xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxx xx xxxxxx xxxxxxxxx posílení (xxxx. xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxxx kritéria pro xxxxxxx podle XXX 32). [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx tento xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx xxxxx zápornou xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (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 účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [member]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený odklonem xx požadavku standardu XXXX [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená hodnota [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXXXX9XxxXxxXxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx míra xxxxxxxxx xxxxxx, finanční nástroje, xx xxxxx se xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx uvedené xx xxxxxxxxx XXXX 9. |
Zveřejnění: XXXX 7 odst. 36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx maximální míru xxxxxxxxx xxxxxx ve xxxxxx x&xxxx;xxxxxxxxx nástrojům, xx které xx xxxxxxxxxx xxxxxxxxx na xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxxx xxxx xxxxxxxxx rizika] |
||||
commentaryGuidance |
Pro xxxxx xxxxx by měla xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx účetních období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený dobrovolnými xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxxx xxxxxx u finančních xxxxx xxxxxxxx xxxx oceňovaná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx míra xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx do zisku xxxx xxxxxx. [Odkaz: Xxxxxxx riziko [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx toků u penězotvorné xxxxxxxx, xxxxxxx veličina xxx ocenění [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Aktiva xxxxx [xxxxxx]; Závazný 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 |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxxx 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 pohledávek. [Odkaz: Xxxxx x&xxxx;xxxxxxxxxx; Úvěrové xxxxxx [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek by xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn úprav xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Efekt maximální xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx xx požadavku xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Nově určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17 |
X instant |
label |
Maximální míra xxxxxxxxx xxxxxx, které xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;131 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xx&xxxx;xxxxx xxxxxxxxxxxx xxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti XXXX 17. [Odkaz: Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek by xxxx xxx xxxxxxxxx xxxxxx kladná hodnota XXXX. Xxxxx xx xxxxx prvek používá x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
MaximumExposureToLossFromContinuingInvolvement |
X instant |
label |
Maximální xxxx xxxxxxxxx xxxxxx ztráty x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx jednotky ztrátě xxxxxxxxxxx x&xxxx;xxxx xxxxxxxx xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx zadána xxxxxx xxxxxxx XBRL. Pokud xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx možná nutné xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx účetních xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [member]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx vystavení xxxxxx xxxxxx x&xxxx;xxxxxx ve strukturovaných xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx nejlépe xxxxxxxxxxxx xxxxxxxxx vystavení xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx&xxxx;xxxxxx xx&xxxx;xxxxxxxxxxxxxxx jednotkách. [Xxxxx: Xxxxxxxxxxxxxxx strukturované xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XBRL. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Odkaz: Kumulované xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxx (snížení) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu IFRS [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx pravidla [member]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Účinek xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxXxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx ztrát xxxxxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx: XXXX 12 xxxx. B26 xxxx. d) |
documentation |
Maximální xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxx xx účetní xxxxxxxx povinna absorbovat xxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;32X, xxxxxxxxxx: XXX 41 xxxx.&xxxx;50, zveřejnění: XXXX 13 xxxx.&xxxx;93 písm. a) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx je xxxxxxx vyplněna. |
||||
ifrs-full |
MeasurementBasesPropertyPlantAndEquipment |
text |
label |
Oceňovací xxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx báze xxxxxxx x&xxxx;xxxxxx hrubé xxxxxx xxxxxxx pro xxxxx xxxxxxx, budov x&xxxx;xxxxxxxx. [Xxxxx: Xxxxx xxxxxx xxxxxxx [xxxxxx]; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxXxXxxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx x&xxxx;xxxxx dokončovacího období xxxxxxxx u určitých xxxxx, xxxxxxx, nekontrolních xxxxxx xxxx xxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. a) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx aktiv, xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxx, x&xxxx;xxxxx není xxxxxxx xxxxxxxxxx xxxxxxxxx kombinace xxxxxxxxx. Dokončovací xxxxxx xx xxxxxx xx xxxx xxxxxxxx, během xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Nekontrolní xxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx xx výrobu médií. |
||||
ifrs-full |
Merchandise |
X instant, xxxxx |
xxxxx |
Xxxxxxxx obchodní xxxxx; |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;78 písm. x), xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx, představujících xxxxxxx xxxxx xxxxxxxxxxx k dalšímu xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx na xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu, která xx xxxx vytvořit x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxx XXXX 3. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xx xxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx kapitálu, xxxxx xx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx působnosti xxxxxxxxx XXXX 3. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxx úvěrové xxxxxx [axis] |
Příklad: IFRS 7 xxxx.&xxxx;35X, příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Metoda xxxxxxxxx xxxxxxxxxxx úvěrových xxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. IG20B |
documentation |
Tento xxxx xxxxxxxxxxx všechny xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx. Očekávané xxxxxxx ztráty jsou xxxxxxx průměrem xxxxxxxxx xxxxx, xxx xxxxxx xxxx příslušná xxxxxx xxxxxxxx závazků. Tento xxxx zastupuje xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx“, xxxx-xx použit žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxx reálné xxxxxxx xxxxxxxx xxxx podílů |
Zveřejnění: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxx xxxxxx xxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx nabyvatele xxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx citlivosti |
Zveřejnění: XXXX 7 xxxx.&xxxx;40 xxxx. b) |
documentation |
Popis xxxxx x&xxxx;xxxxxxxxxxx použitých xxx xxxxxxxxxxxx xxxxxxx citlivosti xxx druhy xxxxxxx xxxxxx, jimž je xxxxxx jednotka xxxxxxxxx. [Xxxxx: Tržní xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxx xxxxxx. Xxxxxxxxx xxxx standardní xxxxxxx xxx osu „Metody xxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx, xxxxxxxxx xx xxxxxxxxx doplňkových xxxxxxxxx |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx přechodu, xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx jednotky, xxxxx xxxxxxxx udává xxxxxxxxx x&xxxx;xxxx xxxxxxx xx xxxxxxx xxxx xxxx měny vykazování 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: XXXX 7 xxxx.&xxxx;11 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx metod xx stanovení xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx a finančních xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Úvěrové xxxxxx [xxxxxx]; Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxxxxxXxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx, xxxxxxxxx a předpokladů xxxxxxxxx při přípravě xxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx, xxxxxxxxx a předpokladů xxxxxxxxx xxx přípravě xxxxxxx xxxxxxxxxx, xxxx xxxx. xxxxxxx x&xxxx;xxxxxx, xxxxxxxxxxxx vzájemné xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx (xxxx. xxxxxxx xxxx xxxx xxxxxx xxxxx), xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx k ocenění xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx použité x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti standardu XXXX 17 [member] |
Zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx k ocenění xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. Představuje xxxx standardní hodnotu xxx xxx „Metody xxxxxxx k ocenění smluv xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx xx stanovení xxxxxx rizika |
Zveřejnění: IFRS 7 odst. 33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx xx xxxxxxxxx částka xxxxx vyplývajících z finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
MethodUsedToAccountForInvestmentsInAssociates |
text |
label |
Metody xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx přidružených podniků |
Zveřejnění: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. c) |
documentation |
Popis xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 písm. c), xxxxxxxxxx: XXX 27 odst. 17 xxxx. c) |
documentation |
Popis xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx společných podniků. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 xxxx.&xxxx;x), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 písm. x) |
xxxxxxxxxxxxx |
Xxxxx metod použitých x&xxxx;xxxxxxxx investic xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx podniky [member]] |
||||
ifrs-full |
MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
text |
label |
Metody xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxx v případě xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx vykázaných xxxxxxxx od nabytí xxxxx a převzetí xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx vypořádání v případě xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx a převzetí xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [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 s důlní činností xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx v souvislosti x&xxxx;xxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx aktiva x&xxxx;xxxxxxxxxxx s důlní xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxxx 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 xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx x&xxxx;xxxxxxxxxxx s důlní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx krátkodobá aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx vlastní xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx [abstract] |
||
ifrs-full |
MiscellaneousNoncurrentAssetsAbstract |
label |
Různá xxxxxxxxxx aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
MiscellaneousOtherComprehensiveIncomeAbstract |
label |
Různý xxxxxxx xxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx ostatní xxxxxxxx náklady |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx nákladů. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx provozní výnosy |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxx (náklady)] |
||||
ifrs-full |
MiscellaneousOtherProvisions |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ostatních xxxxxx. [Xxxxx: Xxxx rezervy] |
||||
totalLabel |
Různé xxxxxxx xxxxxxx celkem |
||||
ifrs-full |
MiscellaneousOtherProvisionsAbstract |
label |
Různé xxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
MiscellaneousOtherProvisionsMember |
member |
label |
Různé xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 odst. 84 |
documentation |
Tento xxxx xxxxxxxxxxx různé ostatní xxxxxxx. [Xxxxx: Ostatní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx ostatní xxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx, reprezentující xxxxx xxxxx, které xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxx [abstract] |
||
ifrs-full |
ModelUsedToMeasureInvestmentProperty |
text |
label |
Vysvětlení toho, xxx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxxxx xxxxx. |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;75 písm. a) |
documentation |
Vysvětlení xxxx, xxx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx, nebo pořizovací xxxxx. [Xxxxx: Xxxxx xxxxxxxxx xxxxxxx hodnotou [xxxxxx]; X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx]; Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;6, příklad: XXXX&xxxx;7 xxxx. IG20B, příklad: XXXX 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx finančních aktiv, xxxxx reprezentují úvěry x&xxxx;xxxxxxxxxxx xxxxxx xxxxx, xxx xxxxxxx slouží xxxx kolaterál x&xxxx;xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx [member] |
Příklad: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx samohybná xxxxxxx xxxxxxx xxxxxxxxx xxx činnosti xxxxxx xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 odst. 33 xxxx. x), zveřejnění: XXX 19 odst. 34 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx (kromě státních xxxxx), které: x) xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx jednotkami, xxxxx nejsou xxx xxxxxxxxx xxxxxxxxx, a b) xxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxx xxx xxxxx xxxxxx xxxxxxxx na xxxxxxxx, xx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxx xxx xxxxxx xx xx, která xxxxxx xxxxxxxx dotyčné xxxxxxxxxxx zaměstnává. [Xxxxx: Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx výnosů xx více xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx. X11 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxx xxxxxxx xxxxxxxxx výnosů x&xxxx;xxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxx xx xx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
NameOfAcquiree |
text |
label |
Název xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx nebo xxxxxxx, xxx xxxxx xxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx přidruženého xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 písm. x) xxx x), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. b) xxx x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx přidruženého xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse |
text |
label |
Název xxxxxx xxxxxxxx, xxxxx konsolidovaná xxxxxx závěrka xx x&xxxx;xxxxxxxxx xxx veřejné xxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxx xxxxxxxxx vyššího xxxxxxxxxx podniku xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx v souladu xx xxxxxxxxx IFRS xx x&xxxx;xxxxxxxxx pro xxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxx [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxXxxXxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx veřejné xxxxxx a povaha xxxxxx x&xxxx;xxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;26 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxx a povaha xxxx vztahu x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx (xx. xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxx xxxx). [Odkaz: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx společných xxxxxxxx. [Xxxxx: Společné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b) xxx x), zveřejnění: IAS 27 xxxx.&xxxx;17 písm. x) bod x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx podniku. [Xxxxx: Společné podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxXxxxxxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx nadřazeného xxxxxxxxxx xxxxxxx, který xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IAS 24 odst. 13 |
documentation |
Název xxxxxxxxxxx mateřského xxxxxxx, xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx veřejnosti. |
||||
ifrs-full |
NameOfParentEntity |
text |
label |
Název xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;138 xxxx.&xxxx;x), xxxxxxxxxx: IAS 24 xxxx.&xxxx;13 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxXxXxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx vykazující xxxxxx xxxxxxxx nebo xxxx způsob xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx účetní xxxxxxxx xxxx xxxx xxxxxx identifikace. |
||||
ifrs-full |
NameOfSubsidiary |
text |
label |
Název xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b) xxx x), zveřejnění: XXX 27 odst. 17 xxxx. x) xxx x), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;12 xxxx. x), zveřejnění: 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 mateřského xxxxxxx xx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 138 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;24 odst. 13 |
documentation |
Název xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xx skupině. |
||||
ifrs-full |
NamesOfEmployersAndEmployeeGroupsCovered |
text |
label |
Jména zaměstnavatelů x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx převedených xxxxxxxxxx xxxxx, která xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx odúčtována x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx finanční aktiva, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxx]; Xxxxxxxx aktiva] |
||||
ifrs-full |
NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed |
text |
label |
Popis povahy xxxxx a výhod z vlastnictví, xxxxxx xx xxxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx převedených xxxxxxxxxx aktiv, která xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx, kterým xx xxxxxx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx částka xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member] |
Obvyklá xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx čistou xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. Zastupuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. [Xxxxx: Typy 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“, xx xxx xx xxxxxxx xxxxx xxxxxxx toky |
Příklad: XXXX 7 xxxx. X11X písm. c) |
documentation |
Částka xxxxxxxxx (nediskontovaných) xxxxxxxxx xxxx ve vztahu x&xxxx;xxxxxx xxxxxxx xx xxxxxxx xxxxx xxxx „xxxxxx proměnlivé xxxx x&xxxx;xxxxxxx pevné míry“, xx něž xx xxxxxxx xxxxx peněžní xxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c), xxxxxxx: XXXX 1 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xx xxxxxxxx xxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxx (xxxxxxx) |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx (xxxxxxx) [abstract] |
||
ifrs-full |
NetAssetValueMember |
member |
label |
Čistá xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x), xxxxxxx: XXXX 13 odst. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiva (xxxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx čistého dluhu xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Čisté xxxxxxxx xxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) bod i) |
documentation |
Částka xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, kdy xxxxxxxxx částka xxxxxxxxxx xxxxxxxx pohledávek je xxxxx xxx absolutní xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx; Odložené xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxxxxxx a závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx odložené xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;12 odst. 81 písm. g) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx odložených xxxxxxxx xxxxxxx xx xxxxxxx odložených xxxxxxxx xxxxxxxxxx, kdy absolutní xxxxxx xxxxxxxxxx daňových xxxxxxx xx vyšší xxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: Odložené xxxxxx xxxxxxxxxx; Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxx závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
NetDefinedBenefitLiabilityAssetMember |
member [xxxxxxx] |
xxxxx |
Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [member] |
Zveřejnění: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx závazek (aktivum) x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx obdržené xxxxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx pojistného xxxxxxxxx z pojistných smluv xx xxxxxxx xxxxxxxxxx. [Xxxxx: Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Čistá xxxxxxxx xxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu nebo xxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 13C xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx částka xxxxxxxx xx xxxxxx o finanční xxxxxx xx xxxxxxxx xxxxxx, xxxxx podléhají xxxxxxxxxxx xxxxxxx dohodě x&xxxx;xxxxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxxxx započtení, xxxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxxx xxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxx dohody |
||||
ifrs-full |
NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract |
label |
Čistá xxxxxxxx xxxxxx, xx xxxxx xx xxxxxxxx započtení, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo obdobné xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C xxxx. c) |
documentation |
Čistá xxxxxx xxxxxxxxxx xxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx dohody, xxxxxxxx xx výkazu o finanční xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxxx xxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx finanční aktiva, xx xxxxx se xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx obdobné xxxxxx, xx výkazu x&xxxx;xxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, na xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;13X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx po xxxxxxxx xxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx dohodě x&xxxx;xxxxxxxxx nebo podobné xxxxxx a které xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx částky xxxxxxxxxx závazků, které xxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxx xxxxxxxx o zápočtu xxxx xxxxxxxx dohodám. |
||||
netLabel |
Čisté xxxxxxxx xxxxxxx, xx xxxxx se xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx finanční xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx [abstract] |
||
ifrs-full |
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, na xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu nebo xxxxxxx dohody, xx xxxxxx o finanční xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx xxxxxxx o zápočtu xxxx xxxxxxx xxxxxx, xxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxxx závazky, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx obdobné dohody, xx výkazu o finanční xxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, xx které xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx obdobné xxxxxx, xx výkazu x&xxxx;xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Čistý xxxxxxx zisk |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;35, xxxxxxx praxe: XXX 21 odst. 52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxx případů, xxxxx vznikají u finančních xxxxxxxx oceňovaných xxxxxxx xxxxxxxx xxxxxxxxxx výsledkově x&xxxx;xxxxxxx x&xxxx;XXXX 9. [Xxxxx: Xxxxx xxxxxxx xxxx (xxxxxx)] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx řádkovou xxxxxxx xxxxxxxx jen x&xxxx;xxxxxxx, xx xxxx xxxxx xxxxxxx zisky (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx položkách xx xxxxxx xxxxx a ztrát x&xxxx;xxxxxxxxxx na xxx, xxx xxxxxxxx xxxxxx xx dané xxxxxx xxxxxxxxxxx čistý zisk xxxx čistou xxxxxx. Xxxxxxxxx xxxxxx xxxxxxxx X&xxxx;xx své účetní xxxxxxx za rok 20X1 uvádí, xx xxxxxxxx xxxxx xxxxxxxx xxxxx kurzový xxxx 100 MJ x&xxxx;xxxx 20X1 (20X0 xxxx) x&xxxx;xx finanční xxxxxxx xxxxxxxx v roce 20X1 xxxxxxx čistou xxxxxxxx xxxxxx (70 MJ x&xxxx;xxxx 20X0). X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx „Xxxxx kurzový xxxx (xxxxxx)“ xxxxx xxxx, abyste xxxxxxxx xxxxx kurzové xxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxx ztráta |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;35, xxxxxxx praxe: XXX 21 xxxx.&xxxx;52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx ztráta xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdílů xxxxxxxx xx xxxxxxxxxx s výjimkou xxxxxxx, které xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx hodnotou účtovaných xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXXX 9. [Odkaz: Xxxxx xxxxxxx xxxx (xxxxxx)] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx xxxxxxxx položku xxxxxxxx xxx x&xxxx;xxxxxxx, xx xxxx xxxxx xxxxxxx xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xx výkazu zisku x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xx xxx, xxx xxxxxxxx xxxxxx za xxxx xxxxxx xxxxxxxxxxx čistý xxxx xxxx čistou xxxxxx. Xxxxxxxxx xxxxxx xxxxxxxx X ve xxx xxxxxx xxxxxxx xx xxx 20X1 uvádí, xx finanční výnos xxxxxxxx xxxxx xxxxxxx xxxx 100 XX x&xxxx;xxxx 20X1 (20X0 xxxx) a že finanční xxxxxxx xxxxxxxx x&xxxx;xxxx 20X1 xxxxxxx xxxxxx xxxxxxxx xxxxxx (70 XX x&xxxx;xxxx 20X0). X&xxxx;xxxxxx případech xxxxxxxx xxxxxxxx položku „Čistý xxxxxxx xxxx (xxxxxx)“ xxxxx xxxx, abyste xxxxxxxx čisté xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxxxx leasingu |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxx, xxxxx xxxxxxx v podstatě xxxxxxx xxxxxx a užitky xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxx xx finančního leasingu xx xxxxxxx: a) xxxxxxxxxxxx xxxxxx, které xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, x&xxxx;x) xxxxxxxxx xxxxxxxxxx xxxxxxxx hodnoty xxxxxxxxxxx na xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxxxxxx je úroková xxxx, xxx xxxxx xx současná xxxxxxx x) leasingových xxxxxx x&xxxx;x) xxxxxxxxxx xxxxxxxx xxxxxxx rovná xxxxxx x) xxxxxx hodnoty xxxxxxxxxxxx xxxxxx x&xxxx;xx) xxxxxxxxxxx xxxxxxx nákladů xxxxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxx aktiva xx xxxxxxxxxxx xxxxxxxxxx krytí xxx xxxxxx ztráty [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx závazky xxxx xxxxxx xx xxxxxx xxxxxxxxxxx pojistného xxxxx bez xxxxxx xxxxxx. Xxxxxxx ze xxxxxxxxxxx pojistného xxxxx xx závazek účetní xxxxxxxx: x) xxxxxxxx x&xxxx;xxxxxxx platné nároky xx základě stávajících xxxxxxxxxx smluv z titulu xxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxx (xx.&xxxx;xxxxxxxxx, xxxxx xx xxxx xxxxx neuplynulé xxxxx xxxx xxxxxxxxxx xxxxx), x&xxxx;x) xxxxxxx částky xx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, které xxxxxx uvedeny pod xxxxxxxx a) x&xxxx;xxxxx xx xxxxxx: x) xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx (tj. povinností, xxxxx xx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx), xxxx ii) xxxxxxxxxx xxxxxxxxxxxx složek nebo xxxxxx xxxxxx, xxxxx xxxxxxxxx s poskytováním xxxxxxxxxx xxxxxx a které nebyly xxxxxxxxx xx xxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss |
X duration, credit |
label |
Čisté xxxxx odložené daně, xxxxxxxxxxx ze zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxx s hospodářským xxxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;24, xxxxxxxxxx: IFRS 14 xxxx. B12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx změny xxxxxxxx xxxx xxxxxxxxxxx xx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx daňová xxxxxxxxxx x&xxxx;xxxxxxxxxxx se zůstatky xxxx xxxxxxxx xxxxxxxxx; Xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xx zůstatky xxxx xxxxxxxx xxxxxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss |
X duration, credit |
label |
Čisté xxxxx zůstatků xxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxx s hospodářským xxxxxxxxx |
Xxxxxxx xxxxx: XXXX 14 xxxx.&xxxx;25, xxxxxxx praxe: XXXX 14 xxxx. XX5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, souvisejících x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxx změny zůstatků xxxx časového xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxx úplným xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Čisté xxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, související x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;23, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx, xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [xxxxxx]; Zisk (ztráta)] |
||||
totalLabel |
Čisté xxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem |
||||
ifrs-full |
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract |
label |
Čisté xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové regulaci, xxxxxxxxxxx s hospodářským xxxxxxxxx, x&xxxx;xxxxx změny xxxxxxxxxxx xxxxxxxx daně |
Zveřejnění: IFRS 14 odst. 24, zveřejnění: XXXX 14 xxxx.&xxxx;X12 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, souvisejících x&xxxx;xxxxxxxxxxxx xxxxxxxxx, x&xxxx;xxxxx xxxxx xxxxxxxxxxx odložené xxxx. [Xxxxx: Xxxxx změny xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, související x&xxxx;xxxxxxxxxxxx xxxxxxxxx; Xxxxx změny xxxxxxxx xxxx, vyplývající xx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx, související x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxx xxxxx xxxxxxxx účtů časového xxxxxxxxx při cenové xxxxxxxx xxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, x&xxxx;xxxxx změny, xxxxxxxxxxx x&xxxx;xxxxxxxxx daní [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx. B25 |
documentation |
Částka xxxxxxx xxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx způsobené xxxxxxxxxxxxx podíly. [Odkaz: Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Čisté xxxxx zůstatků účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem, xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx přímo xxxxxxx x&xxxx;xxxxxxxxx činností. [Odkaz: Xxxxx xxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx s hospodářským výsledkem; Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx představující xxxxxxxxxxxxxx xxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxXXXXxXxxx |
xxxx |
xxxxx |
Xxxx XXXX [xxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;30 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
NewIFRSsMember |
member [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxxx IFRS [xxxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;30 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx XXXX, které již xxxx vydány, ale xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx. Xxxxxxxxx také standardní xxxxxxx pro xxx „Xxxx xxxxxxxxx XXXX“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx v podnikové kombinaci |
Obvyklá xxxxx: XXXX 3 xxxx. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx nových xxxxxxxxxxx xxxxxxx vykázaná x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nové xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxx ostatních xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxx 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 devět xxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxx období. |
||||
ifrs-full |
NominalAmountOfHedgingInstrument |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 odst. 24A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx zajišťovacího xxxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied |
X instant |
label |
Nominální hodnota xxxxxxxxxxxxx nástrojů x&xxxx;xxxxxxxxxxxxx xxxxxxxx, na něž xx uplatňují xxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx úrokových xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx zajišťovacích xxxxxxxx x&xxxx;xxxxxxxxxxxxx vztazích, xx xxx xxxxxx jednotka xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxxx xxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx. [Odkaz: Nominální xxxxxxx xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx nebo xxxxxxx xxxxxxx finančního xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx hodnota xxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxxx oceňování xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxx úvěrového xxxxxx xxxxxx finančního nástroje. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Deriváty [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Pokud xx tento xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx ocenění [member]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx účetních pravidel xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
NonadjustingEventsAfterReportingPeriodAxis |
axis |
label |
Události xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx úpravu xxxxxx xxxxxxx [axis] |
Zveřejnění: XXX&xxxx;10 odst. 21 |
documentation |
Osa tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx účetní xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx, ke kterým xxxxx xxxx xxxxxx xxxxxxxx období x&xxxx;xxxxx, xxx je xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxx, x&xxxx;xxxxxxxxx xxxxxxxx, které xxxxxxx xx xxxxxxxxxxx xxxxxx. Xxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Události xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxx, která xxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx k rozdělení xxxx xxxxxxxxx |
Xxxxxxxxxx: XXXXX 17 xxxx.&xxxx;17 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx nepeněžních xxxxx, xxxxx xxxx xxx xxxxxxxxx ve xxxxx xxxxxxxxx, je-li xxxxx xxxxxxxxx xx xxxxx xxxxxxxx období, xxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxx v reálné xxxxxxx, která byla xxxx schválením xxxxxx xxxxxxx ke zveřejnění xxxxxxxxxxx k rozdělení xxxxxxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;17 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx xxx xxxxxxxxx xx formě xxxxxxxxx, je-li xxxxx xxxxxxxxx xx xxxxx xxxxxxxx xxxxxx, xxx xxxx schválením účetní xxxxxxx xx zveřejnění. [Xxxxx: V reálné hodnotě [xxxxxx]; Xxxxxxxxx xxxxxx, xxxxx xxxx xxxx xxxxxxxxxx xxxxxx závěrky xx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx, u kterých má xxxxxxxxxxx xx xxxxxxx xxxx ze zvyklosti xxxxx xxxxxxxxx prodat xxxx xxxxx zastavit |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IAS 39 xxxx.&xxxx;37&xxxx;xxxx.&xxxx;x), xxxxxxxxxx: XXXX 9 odst. 3.2.23 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxx (xxxx jsou dluhové xxxx kapitálové nástroje) xxxxxxxxxxxx xxxxxxxxxxxxx jako xxxxxxxxx, x&xxxx;xxxxxxx xx xxxxxxxxxxx xx smlouvy xxxx xx xxxxxxxxx xxxxx kolaterál xxxxxx xxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 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 kterých xxxxxxxxx x&xxxx;xxxx xxxxxxxx xxxx xxxx xxx 100&xxxx;% xxxxxx na vlastním xxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx podíly |
Zveřejnění: XXX&xxxx;1 odst. 54 xxxx. x), zveřejnění: XXXX 10 odst. 22, xxxxxxxxxx: XXXX 12 xxxx.&xxxx;12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxx podniku, xxxxx xxxxx přímo xxx nepřímo xxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx [member] |
Zveřejnění: IAS 1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxx nelze xxxxx xxx nepřímo xxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx příštích xxxxxx x&xxxx;xxxxxxxxxx výnosy xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxx xxxxxxxx období x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx; xxxxxx příštích xxxxxx xxxxxx smluvních závazků] |
||||
totalLabel |
Dlouhodobé xxxxxx příštích období x&xxxx;xxxxxxxxxx výnosy příštích xxxxxx včetně dlouhodobých xxxxxxxxx xxxxxxx celkem |
||||
ifrs-full |
NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract |
label |
Dlouhodobé xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých výnosů xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx včetně smluvních xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx aktiv xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx příštích období xxxxxx xxxxxxxxxxxx smluvních xxxxx [abstract] |
||
ifrs-full |
NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxx |
Xxxxxxx praxe: IAS 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx výnosů příštích xxxxxx x&xxxx;xxxxxxxx dlouhodobých xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx příštích období x&xxxx;xxxxxxxx smluvních aktiv] |
||||
ifrs-full |
NoncurrentAdvances |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx jednorázově |
Obvyklá praxe: XXX 1 xxxx.&xxxx;55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx obdržených xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx splněným jednorázově. [Xxxxx: Obdržené xxxxxx, xxxxxxxxxxxxx xxxxxxx závazky x&xxxx;xxxxxxxx plnění xxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;66, xxxxxxx: XXXX&xxxx;12 odst. B10 písm. b), xxxxxxxxxx: IFRS 12 xxxx. B12 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxx aktiva] |
||||
totalLabel |
Dlouhodobá xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx.&xxxx;94, xxxxxxx: IFRS 13 odst. IE60, xxxxxxx praxe: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx xxxxxx, která xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxx, xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx pro xxxxxx xxxxxx aktiv, a u kterých xx xxxxxx xxxxxx xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx xxx rozdělení xxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;38, xxxxxxxxxx: IFRS 5 xxxx.&xxxx;5X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx pro rozdělení xxxx vlastníky. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IFRS 5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx aktiv xxxx vyřazovaných xxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx k prodeji [member]] |
||||
ifrs-full |
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember |
member |
label |
Dlouhodobá xxxxxx xxxx xxxxxxxxxx xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji. [Xxxxx: Xxxxxxxxxx skupiny klasifikované xxxx držené k prodeji [xxxxxx]; Dlouhodobá aktiva xxxxxx k prodeji [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxXxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx aktiva nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx skupin klasifikovaných xxxx xxxxxx k prodeji xxxx xxxx držené xxx xxxxxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxx vyřazované xxxxxxx klasifikované xxxx xxxxxx pro rozdělení xxxx xxxxxxxxx; Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx nebo jako xxxxxx pro xxxxxxxxx xxxx vlastníky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxXxXxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx nebo xxxx držené xxx xxxxxxxxx xxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxxxxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxxxxxxXxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx aktiva xxxx xxx xxxxxxxx xxxxxxxx, odložené xxxxxx xxxxxxxxxx, xxxxxx x&xxxx;xxxxxx xxxxxxx po skončení xxxxxxxxxx xxxxxx a nároky xxxxxxx xx xxxxxxx xxxxxxxxxx smluv |
Zveřejnění: XXXX 8 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx aktiv xxxxxx xxx xxxxxxxx xxxxxxxx, xxxxxxxx daňové xxxxxxxxxx, aktiva v podobě xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xx základě xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx pohledávky; Xxxxxxxx nástroje, třída [xxxxxx]; Xxxxxxxxxx xxxxxx; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá aktiva xxxxxxxx k datu xxxxxxxx |
Xxxxxxx xxxxx: IFRS 3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2022: Xxxxxx xxxxxxxxxxxx aktiv nabytých x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx k datu xxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] Xxxxxx od 1. 1. 2022: Xxxxxx xxxxxxxxxxxx aktiv xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá biologická xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. f) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiva [member] |
Obvyklá xxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx smluvních 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 xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxx plněným xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx plnění plněným xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx k plnění xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vydané xxxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Vydané xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx dlouhodobých xxxxxxxxx xxxxxxx. [Xxxxx: xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé výnosy xxxxxxxx xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka dlouhodobých xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé xxxxxx xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxx xx xxxxxxxxx. [Odkaz: Vklady xx zákazníků] |
||||
ifrs-full |
NoncurrentDerivativeFinancialAssets |
X instant, debit |
label |
Dlouhodobá xxxxxxxxxx finanční aktiva |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxx z dividend. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx spotřební xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků xx spotřební xxxx. [Xxxxx: Závazky xx xxxxxxxxx daně] |
||||
ifrs-full |
NoncurrentFinanceLeaseReceivables |
X instant, debit |
label |
Dlouhodobé xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx pohledávek z finančního xxxxxxxx. [Odkaz: Xxxxxxxxxx x&xxxx;xxxxxxxxxx leasingu] |
||||
ifrs-full |
NoncurrentFinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých finančních xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxxx hodnotou. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx hodnotě xxxxxxxx xx ostatního xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx ztráty] |
||||
totalLabel |
Dlouhodobá xxxxxxxx xxxxxx v reálné xxxxxxx vykázané xx xxxxx nebo xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx [abstract] |
||
ifrs-full |
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxx jako držená xxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxx, xxxxx xxxx oceněná xxxxxxx hodnotou xx xxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx nebo ztráty, xxxxxxxxxxxxx xxxx xxxxxx xxx obchodování] |
||||
ifrs-full |
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxx xxxxxxx reálnou xxxxxxxx xx xxxxx xxxx xxxxxx, která xxx xxxx xxxxxxxx xxx prvotním xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx nebo ztráty, xxxxxxxx při prvotním xxxxxxxxxx xxxx následně] |
||||
ifrs-full |
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě vykázané xx zisku xxxx xxxxxx, xxxxxxx xxxxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx reálnou xxxxxxxx xx xxxxx xxxx ztráty x&xxxx;xxxxxxx xx xxxxxxxxxx IFRS 9. [Xxxxx: Finanční xxxxxx v reálné hodnotě xxxxxxxx do xxxxx xxxx xxxxxx, povinně xxxxxxxxx xxxxxxx hodnotou] |
||||
ifrs-full |
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx&xxxx;xxxxx nebo ztráty, xxxxx tak xxxx xxxxxxx x&xxxx;xxxxxxx s výjimkou xxx znovunabytí xxxxxxxxx xxxxxxxxxxxx nástrojů. [Odkaz: Xxxxxxxx aktiva v reálné xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx kapitálových xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxXxXxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx tak xxxx oceněna v souladu x&xxxx;xxxxxxxx pro xxxxxx xxxxx vlastních finančních xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx odkup vlastních xxxxxxxxxx závazků. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané do zisku xxxx xxxxxx, která xxx xxxx xxxxxxx x&xxxx;xxxxxxx s výjimkou pro xxxxxx odkup xxxxxxxxx xxxxxxxxxx závazků] |
||||
ifrs-full |
NoncurrentFinancialAssetsAvailableforsale |
X instant, debit |
label |
Realizovatelná xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 písm. d) |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx xxxxxxx reálnou xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých finančních xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx aktiva oceněná xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 25 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX&xxxx;7 odst. 8 xxxx. x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx. [Odkaz: Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx ztráty xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx ztráty, klasifikované xxxx xxxxxx xxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxxxx x&xxxx;xxxxxx hodnotě vykázané xx zisku xxxx xxxxxx, xxxxx splňují xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx k obchodování. [Xxxxx: Xxxxxxxxxx finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty, označené xxx xxxxxxxx zaúčtování xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxxxx oceněných xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxx byly označeny xxx xxxxxxxx xxxxxxxxxx xxxx následně. [Xxxxx: Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxxx xxx prvotním xxxxxxxxxx xxxx následně] |
||||
ifrs-full |
NoncurrentGovernmentGrants |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx státní xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx státních dotací, xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 písm. b) |
documentation |
Částka xxxxxxxxxxxx investic držených xx doby xxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z úroků |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků z úroků. [Xxxxx: Xxxxxxx z úroků] |
||||
ifrs-full |
NoncurrentInterestReceivable |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky x&xxxx;xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx z úroků. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx vytvořené v souvislosti x&xxxx;xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx označené xx xxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx xx kapitálových nástrojů, xxxxx xxxxxx xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx nástrojů xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku] |
||||
ifrs-full |
NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx investic x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxxxx xxxxxx; Investice x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé xxxxxx xxxxxx xx&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka dlouhodobých xxxxxx předem xx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx předem |
||||
ifrs-full |
NoncurrentLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;69, xxxxxxx: IFRS 12 xxxx.&xxxx;X10 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 12 odst. X12 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx 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 dlouhodobých xxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxx podnikové xxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] Xxxxxx od 1.&xxxx;1.&xxxx;2022: Částka dlouhodobých xxxxxxx xxxxxxxxxxxxxxx v rámci xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx akvizice. [Xxxxx: Xxxxxxxxxx xxxxxxx; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx závazky xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx úvěry x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 písm. c) |
documentation |
Částka xxxxxxxxxxxx xxxxx a pohledávek. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxxxxxx xxxxxx zastavená xxxx xxxxxxxxx, u kterých xx přejímající xx xxxxxxx xxxx xx xxxxxxxxx právo xxxxxxxxx xxxxxx nebo 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. a) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxx xxxxx (xxxx xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx) poskytnutých xxxxxxxxxxxxx jako xxxxxxxxx, x&xxxx;xxxxxxx xx xxxxxxxxxxx xx smlouvy xxxx xx xxxxxxxxx právo xxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé xxxxxx xxxx |
Xxxxxxx praxe: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace aktuálního xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxx rudy. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazků x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Ostatní xxxxxxxxxx závazky; Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxx xxxxx a ostatní xxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky na xxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx. [Odkaz: Xxxxxxx xx nákup xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xx xxxxx xxxxxxxxxxxx aktiv |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxx aktiv. [Xxxxx: Xxxxxxx xx xxxxx xxxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxx xxxx 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 na xxxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxx xxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx splatných xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]; Závazky xxxxxxx xxxxxxxxxx stranám] |
||||
ifrs-full |
NoncurrentPayablesToTradeSuppliers |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx xx xxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Závazky z obchodního xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx dlouhodobých xxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx dlouhodobých xxxxxxxx xxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: 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 xxxx xxxxxxxxx dlouhodobých xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx část xxxxxxxx dlouhodobých xxxxxx x&xxxx;xxxxxxxx úpisů |
Obvyklá praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxx x&xxxx;xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx zajištěných xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. c) |
documentation |
Dlouhodobá xxxx xxxxxxxxx dlouhodobých xxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx zajištěné xxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx část xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx nezajištěných xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Dlouhodobá xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx platby xxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx plateb xxxxxx. [Xxxxx: Platby xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx platby předem x&xxxx;xxxxxxxxxx xxxxxx příštích xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxx xxxxxx smluvních 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 období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx a dlouhodobé výnosy xxxxxxxx období s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx a dlouhodobých xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxx. [Odkaz: Xxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx platby předem x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx předem a dlouhodobé xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx dlouhodobých xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx programování |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx v oblasti xxxxxxxxxxxx. [Xxxxx: Xxxxxx programování] |
||||
ifrs-full |
NoncurrentProvisions |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx rezervy |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;54&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxx xxxxxx xxxxxx na xxxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx celkem |
||||
ifrs-full |
NoncurrentProvisionsAbstract |
label |
Dlouhodobé xxxxxxx [abstract] |
||
ifrs-full |
NoncurrentProvisionsForEmployeeBenefits |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx zaměstnanecké xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx na xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx dlouhodobé xxxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx. x), xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxx x&xxxx;xxxxxxxxxx styku x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxx xxxxxxxxxx xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx z obchodního xxxxx x&xxxx;xxxxxxx xxxxxxxxxx pohledávky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky xx xxxxxxxxxxxx podniky |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 písm. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky xx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxx. [Xxxxx: Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xx spřízněnými xxxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [member]] |
||||
ifrs-full |
NoncurrentReceivablesFromContractsWithCustomers |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky ze xxxxx xx zákazníky |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx xx smluv xx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx nemovitostí |
Obvyklá 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 nemovitostí |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek x&xxxx;xxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé xxxxxxxxxx z daní xxxxx xxxx ze xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx z daní xxxxx daně xx xxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxx kromě xxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx aktiva x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx čistých xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé xxxxx xxxxxxx z definovaných xxxxxxx |
Xxxxxxx 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 |
XxxxxxxxxxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé xxxxxxx na xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 4 Pravidla xxx xxxxxxx, příklad: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxx. [Xxxxx: Rezervy na xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx omezených xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé xxxxxxx xx zádržného |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx ze zádržného. [Xxxxx: Závazky xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek x&xxxx;xxxxxxxxxx styku. [Odkaz: Xxxxxxxxxx z obchodního styku] |
||||
ifrs-full |
NoncurrentValueAddedTaxPayables |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z daně x&xxxx;xxxxxxx hodnoty |
Obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxx z přidané hodnoty] |
||||
ifrs-full |
NoncurrentValueAddedTaxReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx z daně x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků x&xxxx;xxxxxxx. [Xxxxx: Závazek x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nediskontovaných xxxxxxxxx xxxx ve xxxxxx k nederivátovým xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx&xxxx;xxxxx nebo xxxxxx xxxxx XXX 39 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx xxxxx XXX 39. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx odběratelé [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Nepojistná xxxxxx xxxxxxx uplatněním xxxx xx xxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. b), příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx získaných xxxxxxxxxx xxxx na xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IFRS 4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
NonrecurringFairValueMeasurementMember |
member |
label |
Jednorázová ocenění xxxxxxx hodnotou [member] |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, která ostatní xxxxxxxxx IFRS xx xxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici. [Xxxxx: IFRS [member]] |
||||
ifrs-full |
NonsubscriptionCirculationRevenue |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx neodvozené x&xxxx;xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů z nákladu, xxxxx není xxxxxxxx x&xxxx;xxxxx. [Odkaz: Xxxxxx; Xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx_xxx |
XxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxx |
xxxxx |
Xxxxxxxx, xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxx xxxxx základní xxxxxxxxx – xxxx xxxxxxx XXXX xxx xxxxxxx jako výchozí xxx pro xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx účetní xxxxxxx |
||
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vydané směnky x&xxxx;xxxxxx úpisy |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka směnek x&xxxx;xxxxxxxx xxxxx vydaných xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx vlastní xxxxxxxx [member] |
Zveřejnění: IAS 38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxx, které xxxxxx xxxxxxxxx xxxxxxxx účetní xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx, použitá xxx výpočet xxxxxx x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [member]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Podíl zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [member]; Xxxxxx diverzifikace rizik [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11 písm. a), xxxxxxx: XXXX&xxxx;7 xxxx. X35 xxxx. x), xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXX 1 odst. 61 xxxx. x), zveřejnění: XXXX 16 odst. 94, xxxxxxxxxx: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 132 písm. b), xxxxxxx: XXXX&xxxx;7 xxxx. X11, příklad: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx do jednoho xxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x), xxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;XX28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx tří xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxXxxxxXxxxXxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx reálnou xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxx něž xx xxxx reálná xxxxxxx xxxxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx oceněny xxxxxxx xxxxxxxx, xxx xxx xx xxxx xxxxxx xxxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx a průměrný počet xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx zaměstnávaných xxxxxx jednotkou x&xxxx;xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x), xxxxxxx: XXXX 2 xxxx. XX23 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxx nebo xxxxxxxxxxx xxxxxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx iv) |
documentation |
Počet x&xxxx;xxxx xxxxxxxx xxxxxxxx nebo xxxxxxxxxxx xxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx kapitálových nástrojů xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxx xxxxx: XXXX 2 odst. 45, zveřejnění: XXXX 2 xxxx.&xxxx;47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (tj. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na akcie. |
||||
ifrs-full |
NumberOfLivingAnimals |
X.XX xxxxxxx |
xxxxx |
Xxxxx živých zvířat |
Obvyklá xxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx zvířat xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx ostatních xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx akcie. |
Obvyklá xxxxx: IFRS 2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxxxxxxxxxx v rámci smlouvy x&xxxx;xxxxxxxx vázaných xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX duration |
label |
Počet xxxxxxxxx xxxxxxxxxxxx xxxxxxxx uplatněných xxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxx praxe: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx jiných xxx xxxxxxx opce) uplatněných xxxx udělených x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx kapitálových xxxxxxxx, xxxxxxx platnost x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx vypršela |
Obvyklá xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx xxxxxx xxx xxxxxxx opce), xxxxxxx platnost x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx pozbytých x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx praxe: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx jiných xxx xxxxxxx xxxx) pozbytých x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie. |
||||
ifrs-full |
NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Obvyklá xxxxx: XXXX&xxxx;2 odst. 45 |
documentation |
Počet zbývajících xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx xxxxxx xxx akciové xxxx) x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie. |
||||
periodStartLabel |
Počet xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx zbývajících xxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxx |
X.XX duration |
label |
Počet xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxxXxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxx xxxxxxx o úhradách vázaných xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x) bod xx), xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx. x) bod x), xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xx xxxxxxx období |
||||
periodEndLabel |
Počet xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx penzijního xxxxx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 26 odst. 36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx plánu xxxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX instant |
label |
Počet 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 x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx akciových xxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie |
Zveřejnění: XXXX 2 odst. 45 xxxx. x) xxx iv) |
documentation |
Počet xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxx v rámci xxxxxxx o úhradách xxxxxxxx xx xxxxx vypršela |
Zveřejnění: XXXX 2 odst. 45 xxxx. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx opcí, xxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie vypršela. |
||||
ifrs-full |
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxx xxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx. x) xxx iii) |
documentation |
Počet xxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX duration |
label |
Počet xxxxxxxxx xxxx udělených x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 odst. 45 xxxx.&xxxx;x) xxx ii) |
documentation |
Počet xxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Počet xxxxx xxxxxxxx účetní xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx akcií [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxXxxXxxxxXxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx akcií vydaných xxxxxx xxxxxxxxx, za xxxxx xxxx xxxxxxx xxxx úhrada. |
||||
ifrs-full |
NumberOfSharesIssuedButNotFullyPaid |
shares |
label |
Počet xxxxxxxx, xxx plně xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx akcií xxxxxxxx xxxxxx jednotkou, xx xxxxx xxxxxx xxxxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxx snížený x&xxxx;xxxxx xxxxxxxx xxxxxxxxx xxxxx [Xxxxx: Xxxxxxx akcie] |
||||
periodStartLabel |
Počet xxxxxxx xxxxx na xxxxxxx období |
||||
periodEndLabel |
Počet xxxxxxx xxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxx, xxxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx akcií, xxxxx představuje xxxxx xxxxxxxxx poukázka. |
||||
ifrs-full |
OccupancyExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx budov |
Obvyklá xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxx vzniklých xx xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pozemků, xxxxx a zařízení xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx přímo xxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx zařízení [member] |
Příklad: XXX 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxx xxx xxxxxxx kancelářských xxxxxxxx a nevyužívaných xxxxx xxx výrobním xxxxxxx. [Xxxxx: Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxXxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx a plynárenská xxxxxx |
Xxxxxxx praxe: IAS 16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx ve xxxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx, xxxxxxxx xxxx xxxxx xxxx a plynu. |
||||
ifrs-full |
OilAndGasAssetsMember |
member |
label |
Ropná x&xxxx;xxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx ropná x&xxxx;xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx vyžádání [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx z nevýhodných xxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxx. Nevýhodná smlouva xx taková xxxxxxx, x&xxxx;xxxxx xxxxxxxxxxxx náklady xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xx na xxxxxxx xxxxxxx xxxxxxxxx. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx – xxxxxxx xx xxxxxx xxxxxxx [member] |
Zveřejnění: Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXX 37 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx – xxxxxxx xx xxxxxx xxxxxxx (xxxxx IAS 37) xxxxxx x&xxxx;xxxxxx 2020. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx na xxxxxxxxx xxxxxxx. Nevýhodná smlouva xx xxxxxx smlouva, x&xxxx;xxxxx nevyhnutelné xxxxxxx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xx xx xxxxxxx xxxxxxx xxxxxxxxx. [Xxxxx: Xxxx rezervy] |
||||
totalLabel |
Rezerva xx xxxxxxxxx smlouvy xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx na xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxx xxxx xxxxxxxxxxx xxxxxxx obdobím [xxxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, který xxxxxxx xxxxx xxx xxxx xxxxxx vykazovaného xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xx xxxxxx, kumulativní xxxxxx x&xxxx;xxxx prvotního xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx xxxxxxxxx zůstatek xx xxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx k datu xxxxxxxxx použití nového xxxx změněného xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx zůstatek xxxx xxxxxxx, xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 106 |
documentation |
Tento člen xxxxx xxxxxxxxx xxxxxxxx xxxx úpravou kumulovaného xxxxxx x&xxxx;xxxxxx závěrce x&xxxx;xxxx prvotního použití xxxxxx nebo xxxxxxxxx xxxxxxxxx XXXX. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxx xxxxxx k datu xxxxxxxxx xxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxXxxxXxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxx nákladů xx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxxxxx xxxxxxx xxx nákladů xx prodej. [Xxxxx: Xxxxxxx xx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 odst. 90 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxxx leasingu. Xxxxxxxxxx xxxxxxx je xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx z vlastnictví xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx segmenty [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxxx segmentem xx xxxxxx účetní xxxxxxxx: x) která xx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx mohou xxxxxxxxx xxxxxx a náklady (xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx s transakcemi x&xxxx;xxxxx xxxxxxx téže xxxxxx xxxxxxxx); x) jejíž xxxxxxxx výsledky xxxx xxxxxxxxxx ověřovány xxxxxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xx xxxxxx xxxxxxxxxx o prostředcích, xxx mají xxx xxxxxxxx xxxxxxxxx, x&xxxx;xxxxxxxxx xxxx výkonnosti, x&xxxx;x) xxx niž xxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx derivátový xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxx xxxxx, xxxxx xxxxxxxxx povinnost, xxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxx xx předem xxxxxxxxxx cenu. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx použitý x&xxxx;xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. B11 xxxx. b), příklad: XXXX 13 odst. XX63 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxxx metodu xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxx xxxxxxx xxxxxxxxx částek pomocí xxxxxx oceňování xxxx, xxxx např. Black-Scholes-Mertonův xxxxx nebo xxxxxxxxx xxxxx (xx. model xxxxxx), xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx i vnitřní xxxxxxx opce. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
OrdinarySharesMember |
member |
label |
Kmenové xxxxx [member] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;79 xxxx. x), xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx kapitálové xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxx ostatním xxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxx xxxxxxxxx akcií“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx aktiva xxxx převodem |
Zveřejnění: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx původních xxxxx xxxx xxxxxxxx xxx xxxxxxxxx xxxxxx, xxxxx xxxxxx jednotka xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxx xxxxxxxxxxx angažovanosti. |
||||
ifrs-full |
OtherAdjustmentsForNoncashItems |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxx pro xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx (xxxxxx) oproti čistým xxxxxxxx tokům x&xxxx;xxxxxxxxxx xxxxxxxx (xxxxxxxxx v provozních xxxxxxxxxx), xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxXxxxxXxxxXxxxxxxXxxXxxxxxxxxXxXxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx úpravy, jejichž xxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxx |
Xxxxxxx praxe: XXX 7 odst. 20 xxxx. c) |
documentation |
Úpravy x&xxxx;xxxxxxxxxxxx xxxxx (xxxxxx) oproti xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx (použitých x&xxxx;xxxxxxxxxx xxxxxxxxxx), xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxx x&xxxx;xxxxxxxxxxxx xxxxx (xxxxxx) |
Xxxxxxxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy k sesouhlasení xxxxx (xxxxxx) xxxxxx xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx (použitých x&xxxx;xxxxxxxxxx xxxxxxxxxx), xxxxx xxxxxxxx nezveřejňuje samostatně x&xxxx;xxxxx výkazu nebo xxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxx (ztráty)] |
||||
ifrs-full |
OtherAssets |
X instant, xxxxx |
xxxxx |
Xxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxx xxxxx, xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Jiná xxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx. |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx přispívají x&xxxx;xxxxxx xxxxxxx xxxxx v plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;16 odst. 53 |
documentation |
Tento xxxx představuje aktiva, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxx xxxxxx, xxxxxxxxx podíl xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 142 |
documentation |
Procentní podíl, xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx v plánu xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx definovaných požitků [xxxxxx]] [Xxxxxxx: Xxxx xxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx ostatních xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx úhrady x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 7 odst. 14 |
documentation |
Odtok xxxxxxxxx xx xxxxxxxxxx xxxxxxxx, který xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo komentáři. |
||||
negatedLabel |
Ostatní xxxxxxx xxxxxx z provozních xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) duration, credit |
label |
Ostatní xxxxxxx úhrady xx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 odst. 16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx dluhových xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx (xxxx xxx xxxxxx za xxxxxxxx, xxxxx jsou xxxxxxxxxx xx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxx, xxxxx xxxx xxxxxx za účelem xxxxxxx nebo xxxxxxxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx xx nabytí xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx úhrady xx nabytí xxxxxx xx xxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx za xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx (jiné než xxxxxx xx nástroje, xxxxx xxxx xxxxxxxxxx xx xxxxxxx ekvivalenty, x&xxxx;xxxxxx, které jsou xxxxxx za xxxxxx xxxxxxx nebo xxxxxxxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Společné xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx za xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx z provozní xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx. d) |
documentation |
Přítok xxxxxxxxx x&xxxx;xxxxxxx nástrojů xxxxxxxxx xxxxxxxx nebo xxxxxxxxx xxxxxxxx xxxxxx účetních xxxxxxxx (jiné než xxxxxx xx xxxxxxxx, xxxxx xxxx xxxxxxxxxx xx peněžní ekvivalenty, x&xxxx;xxxxxx, xxxxx jsou xxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx), xxxxxxxxxxxxx xxxx investiční xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx peněžní příjmy x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx dluhových xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx z prodeje xxxxxx xx společných xxxxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;16 písm. d) |
documentation |
Přítok xxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxx podnicích (xxxx než xxxxxx xx xxxxxxxx, xxxxx xxxx xxxxxxxxxx xx xxxxxxx ekvivalenty, x&xxxx;xxxxxx, xxxxx jsou xxxxxx xx účelem xxxxxxx xxxx xxxxxxxxxxx), klasifikovaný xxxx xxxxxxxxxx činnosti. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx (výnosu) |
Obvyklá xxxxx: XXX&xxxx;12 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx daňového xxxxxxx xxxx výnosu, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Odložený xxxxxx xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXX 1 xxxx.&xxxx;81X xxxx. x), xxxxxxxxxx: XXX 1 odst. 91 xxxx. x), zveřejnění: IFRS 12 xxxx.&xxxx;X12 xxxx.&xxxx;x) xxx xxxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx a nákladů (xxxxxx reklasifikačních xxxxx), xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx nebo ztrátě, xxx xx xxxxxxxxxx xxxx povoleno standardy XXXX. [Xxxxx: IFRS [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx úplný výsledek xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx, xxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx podíly; Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx mateřského xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx, který xxx xxxxxxxx xxxxxxxxxx mateřského xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx před zdaněním |
Zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx. b) |
documentation |
Částka ostatního xxxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx celkem před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 odst. 35D xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx zdaněním při xxxxxxx překrývacího xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx při xxxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IAS 1 odst. 7, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx úpravách, ve xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Realizovatelná xxxxxxxx xxxxxx; Xxxxxxx xxxxx výsledek před xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxxxxxxxxx xxxxxxxx aktiva |
||||
ifrs-full |
OtherComprehensiveIncomeBeforeTaxCashFlowHedges |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, zajištění xxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx před xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx před zdaněním] |
||||
totalLabel |
Ostatní xxxxx výsledek xxxx xxxxxxxx, xxxxxxxxx xxxxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxx závazku, xxxxxx xxx xxxxxxx xxxxx xxxxxxxxx xxxxxx závazku |
Zveřejnění: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx reálné xxxxxxx finančního xxxxxxx, xxxxxx xxx xxxxxxx xxxxx úvěrového xxxxxx xxxxxxx. [Odkaz: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx; Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx xx xxxx xxxxxxxxx měnového rozpětí |
Zveřejnění: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxxx výsledku xxxx zdaněním, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx změnou xx xxxx xxxxxxxxx xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek před xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, xxxxx xx výši bazického xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx, xxxxx xx xxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx před xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxx ve xxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, změna xx výši forwardových xxxxx forwardových smluv |
||||
ifrs-full |
OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, změna x&xxxx;xxxxxxx časové hodnoty xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: XXX 1 odst. 91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx časové xxxxxxx xxxx. [Xxxxx: Ostatní xxxxx výsledek xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, změna x&xxxx;xxxxxxx časové xxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, xxxxxxx xxxxxxx xxx xxxxxxxx zahraničních xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx úpravách, v souvislosti x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx jednotek. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx zahraničních xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný výsledek xxxx zdaněním, kurzové xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx před xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, xx. xxxxxx xxxxxxxxx xxxxxxx xxx přepočtu xxxxxx závěrky xxxxxxxxxxxx xxxxxxxx a zajištění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Ostatní úplný xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek před xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx zahraničních xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx v zahraničních jednotkách [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx jednotek |
Zveřejnění: XXX 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx před xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxx měnu xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, xxxxxxxx výnosy (náklady) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx byly xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;7, zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 82, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxx xxxxxxxx, po xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, finanční xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx před xxxxxxxx, xxxxxxxx aktiva xxxxxxx xxxxxxx hodnotou vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: IAS 1 xxxx.&xxxx;91 xxxx. x), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;20&xxxx;xxxx.&xxxx;x)&xxxx;xxx xxxx) |
xxxxxxxxxxxxx |
Xxxxxxx úplný xxxxxxxx před xxxxxxxx, xx reklasifikačních úpravách, x&xxxx;xxxxxxxxxxx s finančními aktivy xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx za xxxxxxx xxxx.&xxxx;4.1.2X standardu XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX tento prvek xxx xxxxxxx úplný xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx výsledku xx xxxxxxx odstavce 5.7.5 xxxxxxxxx IFRS 9, xxxxx xxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. Xxxxx xxxx xxxxxxxx „Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx nástrojů“. |
||||
totalLabel |
Ostatní xxxxx výsledek xxxx xxxxxxxx, xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, xxxxx (ztráty) x&xxxx;xxxxxxxx do xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 odst. 91 písm. x), xxxxxxxxxx: IFRS 7 odst. 20 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx před xxxxxxxx xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx xxxx xxxxxx xxxxxxx xxxxxxxx xx kapitálových xxxxxxxx, které xxxxxx xxxxxxxx xxxxxxxx za xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, za xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9. [Xxxxx: Ostatní xxxxx xxxxxxxx před xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, zisky (xxxxxx) xx xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx xx kapitálových xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx xxxxxxxxxxxxx xxxxxxxx, xxxxx zajišťují xxxxxxxxx do kapitálových xxxxxxxx oceňovaných xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx (xxxxxx) z přecenění xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx. x), xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx a ztráty; xxxxxx z aktiv xxxxx x&xxxx;xxxxxxxx xxxxxx zahrnutých xx čistého úroku x&xxxx;xxxxxxx závazků (aktiv) x&xxxx;xxxxxxxxxxxx požitků; a jakékoliv xxxxx dopadu xxxxxxxxx xxxx xxxxx s výjimkou xxxxxx xxxxxxxxxx xx xxxxxxx úroku x&xxxx;xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (aktiva) z definovaných xxxxxxx x&xxxx;xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxx xxxx xxxxxxxx, xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx xxxx zdaněním xx xxxxxx k ziskům (xxxxxxx) xx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxx z přecenění pozemků, xxxxx x&xxxx;xxxxxxxx, aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx před xxxxxxxx; Zůstatek fondu x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xx xxxxxxxxx čisté xxxxxxxxx do xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: IAS 39 xxxx.&xxxx;102 xxxx. x), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.13 xxxx. a) |
documentation |
Částka xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx, po xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xx xxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, xxxxx budou xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 odst. 7, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 písm. b), zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxx xxxxxxxx, po xxxxxxxxxxxxxxxx xxxxxxxx, týkající xx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxxxx xxxxx xxxxxxxx reklasifikovány xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [member]] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx, příjmy (náklady) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx smluv xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx reklasifikovány xx xxxxxxxxxxxxx výsledku |
||||
ifrs-full |
OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx, před xxxxxxxx, příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx před xxxxxxxx xxxxxxxx xx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, xxxxx pohyb x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xx vztahu k položkám, xxxxx xxxxx reklasifikovány xx zisku xxxx xxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx ve vztahu x&xxxx;xxxxxxxx, které budou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci xx xxxxxx x&xxxx;xxxxxxxx, xxxxx budou reklasifikovány xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xx xxxxxx k položkám, xxxxx xxxxx xxxxxxxxxxxxxxx do xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní úplný xxxxxxxx před xxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx xx xxxxxx k položkám, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxx pohybu v zůstatcích xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xx vztahu x&xxxx;xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxx překrývacího xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxx xxxxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného výsledku xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, ve xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, zajištění xxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx očištěná x&xxxx;xxx, xx reklasifikačních xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx xxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, zajištění xxxxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx lze xxxxxxx xxxxx úvěrového xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného výsledku xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx změnami xxxxxx xxxxxxx xxxxxxxxxx závazků, xxxxx lze xxxxxxx xxxxxx xxxxxxxxx rizik xxxxxx závazků. [Odkaz: Xxxxxxx xxxxx výsledek; Xxxxxxx riziko [xxxxxx]; Xxxxxxxx závazky] |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx bazického xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx o daň, xx xxxxxxxxxxxxxxxx xxxxxxxx, v souvislosti xx xxxxxx xx xxxx bazického xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx očištěný x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxXxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxx xxxxxxxx rozpětí, které xxxxxxxxx xxxxxxxxx položky xxxxxxx s časovým xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx se xxxxxx xx výši xxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxx měnového xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx položky xxxxxxx x&xxxx;xxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXXX 7 odst. 24E písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, změna xx xxxx bazického xxxxxxxx xxxxxxx, které xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxxxxx xxxxx forwardových xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 odst. 91 písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx o daň, xx xxxxxxxxxxxxxxxx úpravách, v souvislosti xx změnou xx xxxx forwardových částí xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek očištěný x&xxxx;xxx, xxxxx xx xxxx forwardových částí xxxxxxxxxxxx smluv |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, změna xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx smluv, které xxxxxxxxx zajištěné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. c) |
documentation |
Částka ostatního xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx xxxxxx xx výši xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, které zajišťují xxxxxxxxx xxxxxxx spojené x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxxx zajišťují xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. c) |
documentation |
Částka ostatního xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx v souvislosti xx xxxxxx xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxxx zajišťují xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, změna v časové xxxxxxx xxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, x&xxxx;xxxxxxxxxxx se xxxxxx x&xxxx;xxxxxxx časové xxxxxxx 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 o daň, xxxxx x&xxxx;xxxxxx hodnotě xxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx se xxxxxx x&xxxx;xxxxxx xxxxxxx xxxx, xxxxx zajišťují xxxxxxxxx xxxxxxx xxxxxxx s časovým xxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems |
X duration, credit |
label |
Ostatní xxxxx výsledek xxxxxxxx x&xxxx;xxx, změna x&xxxx;xxxxxx xxxxxxx xxxx, které xxxxxxxxx xxxxxxxxx položky xxxxxxx x&xxxx;xxxxxxxxx. |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx časové hodnoty xxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx výsledek xxxxxxxx x&xxxx;xxx, kurzové rozdíly xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 odst. 91 písm. a) |
documentation |
Částka xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, v souvislosti x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx zahraničních xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx očištěný x&xxxx;xxx, xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx jednotek |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations |
X duration, xxxxxx |
xxxxx |
Xxxxxxx úplný výsledek xxxxxxxx x&xxxx;xxx, kurzové xxxxxxx při xxxxxxxx xxxxxxxxxxxx xxxxxxxx a zajištění xxxxxxx investic x&xxxx;xxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;91 písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, xx. xxxxxx xxxxxxxxx xxxxxxx xxx přepočtu xxxxxx xxxxxxx zahraničních xxxxxxxx x&xxxx;xxxxxxxxx čistých xxxxxxxx x&xxxx;xxxxxxxxxxxx jednotkách. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, kurzové rozdíly xxx přepočtu xxxxxxxxxxxx xxxxxxxx a zajištění čistých xxxxxxxx v zahraničních xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, kurzové rozdíly xxx přepočtu zahraničních xxxxxxxx a zajištění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxx rozdíly xxx xxxxxxxx s výjimkou xxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx o daň x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly při xxxxxxxx účetní xxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx jednotky xx xxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní úplný xxxxxxxx očištěný o daň, xxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, xxxxx byly xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 7, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 82, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 90 |
documentation |
Částka xxxxxxxxx úplného výsledku xxxxxxxxxx x&xxxx;xxx, po xxxxxxxxxxxxxxxx úpravách, týkající xx finančních xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx. [Odkaz: Příjmy (xxxxxxx) z pojistného plnění; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, finanční xxxxxx (náklady) z držených xxxxxxxxxx xxxxx, které xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxxx xxxxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: IAS 1 xxxx.&xxxx;91 písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx o daň, po xxxxxxxxxxxxxxxx xxxxxxxx, v souvislosti x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního úplného xxxxxxxx xx xxxxxxx xxxx.&xxxx;4.1.2X standardu XXXX 9. [Odkaz: Xxxxxxxx xxxxxx oceněná reálnou xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX xxxxx prvek xxx xxxxxxx xxxxx výsledek xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx nástroji xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xx ostatního úplného xxxxxxxx xx použití xxxxxxxx 5.7.5 standardu XXXX 9, xxxxx xxxx reklasifikován xx xxxxx nebo ztráty. Xxxxx xxxx xxxxxxxx „Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx (xxxxxx) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx“. |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxxx xxxxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx nástrojů |
Zveřejnění: XXX 1 odst. 7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku očištěného x&xxxx;xxx ve xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx xxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xx xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní úplný xxxxxxxx očištěný x&xxxx;xxx, xxxxx (xxxxxx) ze xxxxxxxxxxxxx nástrojů, xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx nástrojů |
Zveřejnění: XXX 1 odst. 7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx xxxxxxxxxxxxx xxxxxxxx, které xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) z přecenění xxxxx definovaných xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx. x), zveřejnění: XXX 1 xxxx.&xxxx;91 písm. a) |
documentation |
Částka xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx xx xxxxxx k přecenění xxxxx xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx zisky x&xxxx;xxxxxx; xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxx xxxxx x&xxxx;xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx požitků; a jakékoliv xxxxx xxxxxx xxxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxx xxxxxx zahrnutých do xxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) z přecenění x&xxxx;xxxxxxxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation |
X duration, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx o daň, zisky (xxxxxx) z přecenění xxxxxxx, xxxxx x&xxxx;xxxxxxxx, aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx xxxxxx ke xxxxxx v zůstatku xxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx z práva x&xxxx;xxxxxxx a nehmotných xxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx; Zůstatek xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx xx xxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: XXX 39 xxxx.&xxxx;102 xxxx. a), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.13 písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, v souvislosti xx xxxxxxxxxx xxxxx xxxxxxxxx do zahraniční xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň xx xxxxxxxxx xxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: účinný xx 1. 1. 2023, XXX 1 xxxx.&xxxx;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 pojistných smluv, xxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 7, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx o daňový xxxxx xxxxxxxx xx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx očištěný o daň, xxxxx pohyb v zůstatcích xxxx časového xxxxxxxxx xxx xxxxxx regulaci xx vztahu x&xxxx;xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx. x), xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx xx xxxxxx k čistému xxxxxx x&xxxx;xxxxxxxxxx xxxx časového xxxxxxxxx při cenové xxxxxxxx xx vztahu x&xxxx;xxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [member]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný o daň, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxx reklasifikovány xx zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xx xxxxxx k položkám, které xxxxx reklasifikovány xx xxxxx xxxx ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, xxxxx xxxxx v zůstatcích xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 písm. x), xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx xx xxxxxx k čistému xxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx, které xxxxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx. [Odkaz: Xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;82X, xxxxxxx xxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx zdaněním. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx, který xxxx xxxxxxxxxxxxxx xx xxxxx nebo ztráty, xxxxxx xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek, xxxxx xxxx xxxxxxxxxxxxxx xx zisku nebo xxxxxx, očištěný x&xxxx;xxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82X, příklad: XXX 1 odst. XX6 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxx x&xxxx;xxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx, který xxxx xxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxxxx xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx, který xxxxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 82A, xxxxxxx xxxxx: IAS 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx, xxxxx xxxxxx reklasifikován do xxxxx xxxx xxxxxx, xxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx, který xxxxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxx xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx, xxxxx xxxxxx reklasifikován xx zisku nebo xxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxx: XXX&xxxx;1 odst. 82A, xxxxxxx: XXX 1 odst. XX6 |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx, který nebude xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, očištěného x&xxxx;xxx. [Odkaz: Ostatní xxxxx výsledek] |
||||
totalLabel |
Ostatní úplný xxxxxxxx, xxxxx nebude xxxxxxxxxxxxxx xx zisku xxxx xxxxxx, celkem 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 xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
OtherCurrentAssets |
X instant, debit |
label |
Jiná xxxxxxxxxx aktiva |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx krátkodobé xxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx a krátkodobá xxxx xxxxxxxxx xxxxxxxxxxxx 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 finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 xxxx. x), zveřejnění: IFRS 12 odst. B13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx krátkodobých xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu nebo xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx závazky |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx, které xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx závazky] |
||||
ifrs-full |
OtherCurrentNonfinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx nefinanční xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxxxx xxxxx, které jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxx krátkodobých xxxxxxxxxxxx xxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx nebo xxxxxxxxx. [Xxxxx: Ostatní xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx komentáři. |
||||
ifrs-full |
OtherCurrentReceivables |
X instant, debit |
label |
Ostatní xxxxxxxxxx pohledávky |
Příklad: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx v držení xxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxx mezi xxxxxxx xxxxxxxx xxx xxxxxxxx vykázání a transakční xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx ztráty |
Příklad: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x), příklad: IFRS 7 odst. XX14 |
xxxxxxxxxxxxx |
Xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxxx hodnotou při xxxxxxxx vykázání a transakční xxxxx finančních nástrojů, xxxx xx xxx xxxxxxxxx do xxxxx xxxx ztráty, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxx mezi reálnou xxxxxxxx xxx prvotním xxxxxxxxxx x&xxxx;xxxxxxxxxx cenou, xxxx má xxx xxxxxxxxx do zisku xxxx ztráty; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx, úhrnný xxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx vykázání x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx zaúčtován xx zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxXxxxx |
(X) xxxxxxx, credit |
label |
Ostatní xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalenty xx výkazu x&xxxx;xxxxxxxxx xxxxxx a ve výkazu x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxxx tocích |
||||
ifrs-full |
OtherDisposalsOfAssetsMember |
member |
label |
Ostatní xxxxxxxx xxxxx [member] |
Příklad: XXX 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx na xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 19 odst. 5 |
documentation |
Částka xxxxxxxxx nákladů xx xxxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx v souvislosti x&xxxx;xxxxxxxx prostředím [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;37 odst. 88 |
documentation |
Tento xxxx představuje xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx nebo komentáři. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx rezerva x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx [member] |
Obvyklá xxxxx: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx s životním prostředím, xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx xx xxxxxxxx kapitálu |
Příklad: IAS 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx podílu na xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx bez xxxxxxxxxx xxxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx xx vlastním xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx vlastního kapitálu xxxxxx jednotky bez xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 odst. 94, xxxxxxx: XXXX 13 xxxx. IE60 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx v témže výkazu xxxx komentáři. |
||||
ifrs-full |
OtherExpenseByFunction |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxx xxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;103, xxxxxxxxxx: XXX 1 xxxx.&xxxx;99, zveřejnění: XXX 26 xxxx.&xxxx;35 xxxx. b) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx nákladů, které xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx, xxxxx xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx funkce xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxx, xxxxx xxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx, pokud xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxxxxxx. [Odkaz: Xxxxxxx, xxxxx druhů] |
||||
negatedTerseLabel |
Ostatní náklady |
||||
terseLabel |
Ostatní xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxXxxxxxxxxxXxxxxxx |
(X) xxxxxxxx, debit |
label |
Ostatní xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx na xxxxxxxx x&xxxx;xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxxxxx peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů, které xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Výnosy x&xxxx;xxxxxxxx a provizí] |
||||
ifrs-full |
OtherFinanceCost |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu nebo xxxxxxxxx. [Xxxxx: Xxxxxxxx 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, které jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxxx výnosy] |
||||
ifrs-full |
OtherFinanceIncomeCost |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx výnosy (xxxxxxx) |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx xxxx nákladů, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx komentáři. [Xxxxx: Xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx finanční xxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx (xxxxxx) |
Xxxxxxx xxxxx: IAS 1 odst. 102, obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;103 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx), xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx znehodnocená xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx provozní xxxxxx |
Xxxxxxx: IAS 1 odst. 102, xxxxxxx: XXX 1 xxxx.&xxxx;103, zveřejnění: XXX 26 xxxx.&xxxx;35 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx, které xxxxxx jednotka nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx (xxxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx nebo nákladů xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxx jednotek x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [member]; Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised |
X duration |
label |
Ostatní xxxxxxx, xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx vykázání x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx zaúčtován xx xxxxx xxxx xxxxxx |
Xxxxxxx: XXXX 7 odst. 28 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX14 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx mezi xxxxxxx xxxxxxxx xxx xxxxxxxx vykázání x&xxxx;xxxxxxxxxx xxxxx finančních nástrojů, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx při xxxxxxxx zaúčtování a transakční xxxxx, jenž xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx před zdaněním] |
||||
ifrs-full |
OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxx |
Xxxxxxx xxxxx: IAS 1 odst. 85 |
documentation |
Částka xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx o daň, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Ostatní xxxxx výsledek] |
||||
ifrs-full |
OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx (xxxxxx), xxxxxxxxxxxxx jako xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 21 |
documentation |
Peněžní xxxxxxx (xxxxxx), xxxxxxxxxxxxx jako xxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx přítoky (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxXxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx peněžní xxxxxxx (xxxxxx), klasifikované xxxx investiční xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx (xxxxxx), xxxxxxxxxxxxx jako xxxxxxxxxx činnosti, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx peněžní xxxxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxXxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx (odtoky), xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx (xxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx komentáři. |
||||
terseLabel |
Ostatní xxxxxxx přítoky (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 38 odst. 119 |
documentation |
Částka xxxxxxxxxx xxxxx, která xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx nehmotná xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
OtherInventories |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx zásob, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx závazků, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx 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.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx plynoucích x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx účetní xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
OtherLongtermBenefits |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx zaměstnanecké xxxxxxx |
Xxxxxxx xxxxx: IAS 19 odst. 158 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx pracovního poměru x&xxxx;xxxxxxx při xxxxxxxx xxxxxxxxxx poměru. Xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxx xxxxxxx xx výsluhu, xxxxxxx xxx dlouhodobé xxxxxxxx xxxxxxxxxxxx, dlouhodobé xxxxxx xx xxxxx a odměny x&xxxx;xxxxxxxxxx xxxxxxxx odměny. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx rezervy |
Zveřejnění: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx rezerv xx xxxxxxxxxxxxx požitky. [Odkaz: Xxxxxxxxxx rezervy] |
||||
ifrs-full |
OtherMaterialActuarialAssumptions |
X.XX xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx předpoklady |
Obvyklá xxxxx: IAS 19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx jako xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Pojistněmatematické xxxxxxxxxxx [xxxxxx]; Xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v současné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx pojistněmatematické xxxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxx xxxxxxxxxxxxxxxxxxx předpoklady, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;28 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx nepeněžních xxxxxxx xxxx xxxxxx a amortizace. |
||||
ifrs-full |
OtherNoncurrentAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxx dlouhodobá xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxx xxxxxxxx aktiva] |
||||
ifrs-full |
OtherNoncurrentFinancialLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx finanční xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 písm. x), xxxxxxxxxx: IFRS 12 xxxx. B13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Ostatní xxxxxxxx závazky] |
||||
ifrs-full |
OtherNoncurrentLiabilities |
X instant, credit |
label |
Ostatní xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx, které účetní xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Dlouhodobé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx dlouhodobá xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx nefinanční závazky |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx závazků, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo komentáři. [Xxxxx: Ostatní xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých závazků, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx dlouhodobé xxxxxxxxxx |
Xxxxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatních xxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx, která xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx nefinanční xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní provozní xxxxxx (náklady) |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx provozních xxxxxx (xxxxxxx), xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. |
||||
ifrs-full |
OtherPriceRiskMember |
member |
label |
Jiné xxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 odst. 128 písm. a) xxx xx), zveřejnění: XXXX&xxxx;7 – Xxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx tržního xxxxxx xxxxxxxxxxxxx xxxxxx, že xxxxxx xxxxxxx nebo xxxxxxx xxxxxxx toky xxxxxxxxxx nástroje xx xxxxx měnit x&xxxx;xxxxxxxx xxxx xxxxxxx cen (xxxxx xxxx, xxxxx xxxxxxxxx z úrokového xxxxxx xxxx xxxxxxxx rizika), xx už xxxx xxxx xxxxx způsobeny xxxxxxxx, které xxxx xxxxxxxxxx pro určitý xxxxxxxx xxxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx xx xxxx. [Xxxxx: Měnové xxxxxx [xxxxxx]; Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, budov a zařízení, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxx x&xxxx;xxxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxx, budovy a zařízení, xxxxx účetní jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx.&xxxx;x), zveřejnění: XXX 37 xxxx.&xxxx;84 písm. a) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxx xxxxxx xx zaměstnanecké xxxxxxx. [Xxxxx: Rezervy] |
||||
totalLabel |
Ostatní xxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx rezervy 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: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx rezerv na xxxxxxxxxxxxx požitky Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Třídy xxxxxx rezerv“, není-li xxxxxx žádný xxxx xxxx. [Odkaz: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx, které xxxxxx jednotka nezveřejňuje xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci |
Příklad: XXXX&xxxx;14 xxxx.&xxxx;25, xxxxxxx: XXXX 14 xxxx. IE5 |
documentation |
Částka xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;25, xxxxxxx: IFRS 14 xxxx. IE5 |
documentation |
Částka xxxxxxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxx [member] |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;19 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx spřízněné xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo 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 xxxxxxxx xxxxx x&xxxx;xxxxx vlastního xxxxxxxx, xxx nerozdělených zisků [Xxxxx: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx fondy [xxxxxx] |
Xxxxxxxxxx: XXX 1 odst. 106, xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx fondy x&xxxx;xxxxx xxxxxxxxx kapitálu, xxx xxxxxxxxxxxxx zisků. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx“, xxxx-xx použit xxxxx jiný xxxx. [Xxxxx: Xxxxxxxxxxx zisky] |
||||
ifrs-full |
OtherRevenue |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx xx zdrojů, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Výnosy] |
||||
ifrs-full |
OtherReversalsOfProvisions |
X duration, xxxxxx |
xxxxx |
Xxxx xxxxxxx rezerv |
Zveřejnění: IAS 1 xxxx.&xxxx;98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx, které xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx krátkodobé xxxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxxx nákladů xx xxxxxxxxxxxxxxx xxxxxxx (s výjimkou xxxxxxx při xxxxxxxx xxxxxxxxxx xxxxxx), které xxxx xxx podle xxxxxxxxx zcela xxxxxxxxxx xx xxxxxxxx měsíců xx xxxxx xxxxxxxx xxxxxx, ve xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxxx xx zaměstnanecké požitky] |
||||
ifrs-full |
OtherShorttermProvisions |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx rezervy |
Zveřejnění: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx s výjimkou xxxxxx xx zaměstnanecké požitky. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
X&xxxx;xxxx xxxxxxxx stanovená xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxx aktiv (xxxxxx xxxxxxx xxxx xxxxxxxxx podniku xxxxxxxxxx) xxxxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx v témže xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Podnikové xxxxxxxxx [member]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxx xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx i) |
documentation |
Částka, která xxxxxxxxxxx xxxxxx xxxx xxxxxxxx náklady (xxxxxx) x&xxxx;xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (xxxxxxx), který účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Účetní xxxx; Xxxxxx xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxXxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx sazby xx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx účinky xxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx daňovou xxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxxxxxxxxx. [Xxxxx: Průměrná xxxxxx xxxxx; Platná xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx přechodné xxxxxxx [member] |
Obvyklá praxe: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx přechodné xxxxxxx, xxxxx účetní jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx komentáři. [Xxxxx: Přechodné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxxx (xxxxxxx) z obchodování |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx jednotka nezveřejňuje xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxXxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxxx a aktivované |
Obvyklá xxxxx: XXX&xxxx;1 odst. 85, xxxxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxx, xxxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx komentáři. |
||||
ifrs-full |
OutflowsOfCashFromInvestingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx při xxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxXxxxxxx |
X.XX duration |
label |
Sklizená xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxx zemědělská xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxXxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxx transakcích se xxxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
OutstandingCommitmentsMadeByEntityRelatedPartyTransactions |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx jednotkou, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;18 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx, transakce xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 odst. 18 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxx je xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx reálnou xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 16 odst. 29B |
documentation |
Částka xxxxxxx, budov a zařízení xxxxxxxxxxxxx nemovitost xxxxxxxx xxxxxxxxxx, xxxxx xx xxxxxxx xxxxxx modelu xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxx 29X xxxxxxxxx XXX 16. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx užívaná xxxxxxxxxx, xxxxx je xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 16 xxxx.&xxxx;29X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx užívanou xxxxxxxxxx, xxxxx je xxxxxxx pomocí modelu xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx reálnou xxxxxxxx xxxxx xxxxxxxx 29A xxxxxxxxx IAS 16. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx podnik [xxxxxx] |
Xxxxxxxxxx: XXX 24 odst. 19 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxx xxxxx nebo 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 xxxxxxxxxx xx xxxxxxx, xxxxxxxxx xx xxxxxxxxxxx stranami |
Příklad: XXX&xxxx;24 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxx xxxxxx xxxxxxxx na xxxxx definovaných požitků, xxxxx sdílí xxxxxx xxxx xxxxxxxx xxxxxxxxxx xx skupině. [Xxxxx: Xxxxx definovaných požitků [xxxxxx]; Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad přechodu xx xxxxxxxxx IFRS [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné jednotky, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) způsobené změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx účetních pravidel x&xxxx;xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Nově xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxXxxXxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xx xxxxxxxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xx xxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. 35N, xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 37 |
documentation |
Tento xxxx představuje xxxxxxx xxxxx xx xxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xx xxxxxxxxxx“, xxxx-xx xxxxxx žádný 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 a ztrát (xxxxx) x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxx (xxxxx) x&xxxx;xxxxxxxxxx. [Xxxxx: Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx xx xxxxx (xxxxx) xxxxxxxxxxxx x&xxxx;xxxxxxxxxx; Čisté xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxx xxxxxx x&xxxx;xxxxx (ztrát) x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx na xxxxxx xxxxxx x&xxxx;xxxxx (xxxxxx) xxxxxxxxxx z vypořádání, čisté xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx minulé služby x&xxxx;xxxxxx (zisky) xxxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx&xxxx;xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 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 zaměstnanecké xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxx xx xxxxxx xxxxxx, xxxxx definovaných xxxxxxx] [Xxxxxxx: Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx služby x&xxxx;xxxxx (xxxxx) z vypořádání] |
||||
totalLabel |
Náklady na xxxxxx xxxxxx x&xxxx;xxxxxx (xxxxx) xxxxxxxxxx z vypořádání xxxxxx, xxxxx&xxxx;xxxxxxxxxxxx požitků |
||||
ifrs-full |
PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract |
label |
Náklady xx minulé služby x&xxxx;xxxxxx (xxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx&xxxx;xxxxxxxxxxxx požitků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxx xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vyplývající z nákladů (xxxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx služby. Xxxxxxx xx minulé xxxxxx, xxxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, jež souvisí xx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx v předchozích xxxxxxxx, xxxxx xxxxxxxxx ze xxxx xxxxx (xxxxxxxx, xxxxxxx xxxx xxxxx xxxxx definovaných xxxxxxx) xxxx xxxx xxxxxxx (xxxxxxxx snížení počtu xxxxxxxxxxx xxxxxxxxxxx pod xxxx xxxxxx jednotkou). [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] [Xxxxxxx: Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxx na minulé xxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z nákladů na xxxxxx xxxxxx. Náklady xx xxxxxx xxxxxx, xxxxx vyjadřují xxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxx souvisí xx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xx xxxx xxxxx (xxxxxxxx, xxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxx) xxxx xxxx krácení (významné xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxx plán xxxxxx jednotkou). [Xxxxx: Xxxxx závazky (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
PayablesForPurchaseOfEnergy |
X instant, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z nákupu energie. |
||||
ifrs-full |
PayablesForPurchaseOfNoncurrentAssets |
X instant, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx dlouhodobých xxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky xx xxxxxxxxxx zabezpečení x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxxxxx zabezpečení x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx z příjmů. Xxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxx x&xxxx;x&xxxx;xxxxxxxxx, které xxxx počítané xx xxxxxxxxxxxx xxxxx. Xxxx x&xxxx;xxxxxx xxxxxxxx i takové xxxx, xxxx xxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx xxxx xx xxxxxxxxxx ujednání xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xx xxxxxx dluhu |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxx xx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx na xxxxxxxx xxxxxxxx. |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx výdajů xx xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 14 |
documentation |
Peněžní xxxxx xx výdaje xxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxx nerostných xxxxxx xxxxxxx, než je xxxxxxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx nerostného xxxxxx prokazatelná. |
||||
ifrs-full |
PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits |
(X) duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx a pojistných xxxxxx, xxxxxxx x&xxxx;xxxxxx xxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx: Xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX 7 odst. 14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxxxx a jiných xxxxxx z pojištění. |
||||
negatedLabel |
Platby pojistného x&xxxx;xxxxxxxxxx nároků, xxxxxxx x&xxxx;xxxxxx užitků x&xxxx;xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxx xx xxxxx akcií. |
||||
ifrs-full |
PaymentsFromChangesInOwnershipInterestsInSubsidiaries |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx změn xxxxxx x&xxxx;xxxxxxxxx společnostech, xxxxx nevedou xx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;42X, xxxxxxxxxx: XXX 7 odst. 42B |
documentation |
Peněžní xxxxx xx xxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxxxx xx xxxxxx ovládání. [Odkaz: Xxxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Platby xx změn xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, které xxxxxxx xx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxXxxXxxxxxxXxXxxxxxxXxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxx xxxxxxxxxx xx xxxxxx prodeje xxxx obchodování |
Příklad: XXX&xxxx;7 xxxx.&xxxx;14 písm. g) |
documentation |
Peněžní xxxxx xx xxxxxxx xxxxxxxx xx účelem prodeje xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxx xxxxxxxxxx za xxxxxx xxxxxxx xxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) čistého závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxx z plánu |
Zveřejnění: XXX&xxxx;19 odst. 141 písm. g) |
documentation |
Snížení (zvýšení) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxx z plánu. [Odkaz: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx současné xxxxxxx závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z plateb x&xxxx;xxxxx by měla xxx označena xxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx z plánu xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx z definovaných požitků (xxxxxxxxxx snížení čistého xxxxxx xxxxxxxxxxxx požitků) x&xxxx;xxxx xx xxx xxxxxxxx zápornou xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z plateb x&xxxx;xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, debit |
label |
Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxx xx vztahu x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx x&xxxx;xxxxxxxx plateb x&xxxx;xxxxx xx xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx xx zisků (xxxxx) xxxxxxxxxxxx z vypořádání; Xxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxx xxxxxxx xxxxxxx z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xx vztahu x&xxxx;xxxxxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxxxxx xxxxx plánu vyplývající x&xxxx;xxxxxx ve xxxxxx x&xxxx;xxxxxxxxxx představují xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx) a měla xx xxx xxxxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxx x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx xx náhradu xxxxxxxxxxxxx xx závaznými přísliby x&xxxx;xxxxxxxxxxxx požitků, xxxxxxxxxxx x&xxxx;xxxxxx ve xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) u práv na xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxx xx vztahu k vypořádání [Xxxxx: Snížení (zvýšení) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxx (xxxxx) xxxxxxxxxxxx x&xxxx;xxxxxxxxxx; Plány xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxx na xxxxxxx souvisejících xx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxx x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxx xxxxxxx x&xxxx;xxxxxxxx klasifikované xxxx financování. [Odkaz: Xxxxxxx z leasingu] |
||||
negatedTerseLabel |
Platby závazků x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 17 |
documentation |
Peněžní xxxxx na platby xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx jiných xxxxxxxxxxxx nástrojů |
||||
ifrs-full |
PaymentsToAcquireOrRedeemEntitysShares |
(X) duration, xxxxxx |
xxxxx |
Xxxxxx xx nabytí xxxx zpětný odkup xxxxx účetní xxxxxxxx |
Xxxxxxx: XXX 7 odst. 17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nabytí xxxx xxxxxx odkup xxxxx xxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxx xxxx xxxxxx xxxxx xxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxXxXxxxxxXxXxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Platby xxxxxxxxxxxx a jejich jménem |
Příklad: XXX 7 xxxx.&xxxx;14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx platby zaměstnancům x&xxxx;xx xxxxxx xxxxxx xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx zaměstnancům x&xxxx;xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxXxxxXxxXxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxXxxXxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxx či xxxx xxxxx xxxxxxxx xx účelem xxxxxxxx xxxxx osobám x&xxxx;xxxxxxxx xx účelem xxxxxxx |
Xxxxxxx: XXX&xxxx;7 odst. 14 |
documentation |
Peněžní odtok xx xxxxxx či xxxx aktiv držených xx účelem xxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxx či xxxx xxxxx xxxxxxxx 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 dodavatelům xxxxx x&xxxx;xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxXxxxxXxxXxxxxxxxXxxXxXxxXxXxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx xxxxx a služeb x&xxxx;xxxxxx zaměstnancům x&xxxx;xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxxx xxxxxxxxxxx zboží x&xxxx;xxxxxx x&xxxx;xxxxxx zaměstnancům x&xxxx;xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxx definovaných xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
PercentageOfEntitysRevenue |
X.XX duration |
label |
Procento xxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;8 odst. 34 |
documentation |
Procento xxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 19 odst. 145 písm. a) |
documentation |
Procento xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx podíl xxxxxxxxx xxxxxxx snížení xxxxxxxx xxxxxx, které vyplývá xx xxxxx spadajících xx rozsahu xxxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. a) |
documentation |
Procentní xxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx spadajících do xxxxxxx xxxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx podíl xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx použitého xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx snížení xxxxxxxxx xxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx xxxxxx vyjádřeny xxxx xxxxxxxxx xxxxxx – xxxx. xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx používejte x&xxxx;xxx xxxxxxx xxxxxxxxx v procentních xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx podíly – např. xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx x&xxxx;2 procentní body xx 6xxxxxxxxx diskontní xxxxx. Xxxxx xxxxx xxxxxxxxxxxx pro xxxxxxxxx xxxxx vstupních xxxxxxx xxxxxxxxxxx jako xxxxxxxxx xxxxxx – např. 2xxxxxxxxx xxxxxxx 8xxxxxxxxx xxxxxxxxx sazby xx xxxxxxxxx xxxxx 7,84 xxxxxxxx (tj. xxxxxxxxxx 0,98). X&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx prvky xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
Obvyklá xxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) bod ii) |
documentation |
Procentní podíl xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx tento xxxxx xxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx podíly x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx podíly – xxxx. xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Tento xxxxx používejte x&xxxx;xxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx – např. xxxxxxx 8xxxxxxxxx xxxxxxxxx sazby x&xxxx;2 procentní body xx 6xxxxxxxxx xxxxxxxxx xxxxx. Tento prvek xxxxxxxxxxxx pro xxxxxxxxx xxxxx xxxxxxxxx veličin xxxxxxxxxxx jako xxxxxxxxx xxxxxx – např. 2xxxxxxxxx xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx xx xxxxxxxxx xxxxx 7,84 xxxxxxxx (xx. xxxxxxxxxx 0,98). V takových případech xxxxxxxx xxxxx rozšíření. |
||||
ifrs-full |
PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx podíl xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Procentní podíl xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxx xxx xxxxxxx xxxxxxx reálnou xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxxx xxxx procentní xxxxxx – např. xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx xxxx vyjádřeny xxxx xxxxxxxxx xxxxxx – xxxx. snížení 8xxxxxxxxx xxxxxxxxx sazby o 2 xxxxxxxxx body xx 6xxxxxxxxx diskontní sazbu. Xxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxx veličin xxxxxxxxxxx xxxx xxxxxxxxx podíly – xxxx. 2procentní xxxxxxx 8procentní xxxxxxxxx xxxxx xx diskontní xxxxx 7,84 xxxxxxxx (xx. vynásobené 0,98). X&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 písm. a) |
documentation |
Procento xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxxxxxxxx předpokladu použitého xxx xxxxxxxxx současné xxxxxxx závazného příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx podíl xxxxxxxxx xxxxxxx zvýšení xxxxxxxx xxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. a) |
documentation |
Procentní xxxxx přiměřeně xxxxxxx xxxxxxx proměnné xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx podíl xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx reálnou xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx tento xxxxx xxx xxxxxxx xxxxxxxxx xxxx procentní xxxxxx x&xxxx;xxxxxxxxx veličin, které xxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. 2procentní xxxxxxx xxxxxxxxx toků. Xxxxx xxxxx xxxxxxxxxx i pro xxxxxxx xxxxxxxxx v procentních xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx jsou vyjádřeny xxxx xxxxxxxxx podíly – např. zvýšení 8xxxxxxxxx diskontní xxxxx x&xxxx;2 procentní xxxx xx 10xxxxxxxxx xxxxxxxxx xxxxx. Xxxxx prvek xxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx jako procentní xxxxxx – např. 2xxxxxxxxx zvýšení 8xxxxxxxxx xxxxxxxxx xxxxx na xxxxxxxxx xxxxx 8,16 xxxxxxxx (tj. xxxxxxxxxx 1,02). X&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx prvky xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx přiměřeně xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx účetní jednotky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx vstupní veličiny xxxxxxxxx xxx ocenění xxxxxxxxx kapitálových nástrojů xxxxxx xxxxxxxx reálnou xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxx vyjádřená xxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, které xxxxxx vyjádřeny xxxx xxxxxxxxx xxxxxx – xxxx. 2procentní xxxxxxx xxxxxxxxx toků. Xxxxx xxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxx xxxxxxxxx v procentních xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx jsou xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. zvýšení 8xxxxxxxxx diskontní xxxxx x&xxxx;2 procentní body xx 10procentní diskontní xxxxx. Xxxxx prvek xxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx zvýšení 8xxxxxxxxx xxxxxxxxx sazby xx xxxxxxxxx xxxxx 8,16 xxxxxxxx (tj. vynásobené 1,02). X&xxxx;xxxxxxxx případech xxxxxxxx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Procentní xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx reálnou xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx pro xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx zvýšení peněžních xxxx. Xxxxx prvek xxxxxxxxxx i pro xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxx vyjádřeny xxxx xxxxxxxxx xxxxxx – xxxx. zvýšení 8xxxxxxxxx xxxxxxxxx xxxxx x&xxxx;2 xxxxxxxxx body xx 10xxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxx veličin xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx xxxxxxx 8xxxxxxxxx diskontní xxxxx xx xxxxxxxxx xxxxx 8,16 xxxxxxxx (xx. xxxxxxxxxx 1,02). X&xxxx;xxxxxxxx případech vytvořte xxxxx rozšíření. |
||||
ifrs-full |
PercentageOfVotingEquityInterestsAcquired |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxx na xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx podílů xx xxxxxxxx kapitálu xxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx vztah mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx k plnění [xxxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx k plnění. Xxxxxxxx x&xxxx;xxxxxx xx xxxxxx xxxxxxx ve xxxxxxx xx xxxxxxxxxx převést xx zákazníka xxx: x) xxxxx nebo xxxxxx (nebo xxxxxx xxxxx xxxx služeb), xxxxx xxxx xxxxxxxxxxx; xxxx b) xxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxx, xxxxx jsou x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxx xx stejný způsob xxxxxxx xx xxxxxxxxx. Xxxxx člen také xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx x&xxxx;xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx xxxxxxx jednorázově [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx, xxxxx xxxx xxxxx xxxxxxxx. [Xxxxx: Závazky x&xxxx;xxxxxx [member]] |
||||
ifrs-full |
PerformanceObligationsSatisfiedOverTimeMember |
member |
label |
Závazky x&xxxx;xxxxxx xxxxxx průběžně [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;124 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx k plnění xxxxxx průběžně. Účetní xxxxxxxx plní xxxxxxx x&xxxx;xxxxxx průběžně, pokud xx xxxxxxx jedno x&xxxx;xxxxxxxxxxxxx xxxxxxxx: x) xxxxxxxx xxxxxxx a spotřebovává xxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxx, jak xxxxxx jednotka plnění xxxxxxxxx; b) plněním xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, respektive xx xxxxxxxxxx xxxxxxx (xxxxxxxxx xxxxxxxxxxx xxxxxx), přičemž xxxxxxxx toto xxxxxxx xxxxxxxxxx xxx v době xxxx xxxxxxxxx xxxx xxxxxxxxxxxx; xxxx x) xxxxxxx poskytovaným xxxxxx xxxxxxxxx xxxxxxxx xxxxxxx, xxx xxx xx xxxxxx jednotka xxxx xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxxx xx právně xxxxxxxxxxx xxxxx na xxxxxx za dosud xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx k plnění [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxx se xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;51 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, x&xxxx;xxxxx xx xxxx xxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxx xxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx smlouvy. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxx xxxxx xxxxxx, x&xxxx;xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx plánu [xxxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Aktiva xxxxx xxxxxxxx: x) xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx požitků a b) xxxxxxxxx pojistné xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [xxxxxx] |
Xxxxxxx praxe: IAS 41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx za xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxXxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxxxxxx (xxxxxxxxxx) xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů |
Zveřejnění: IAS 7 xxxx.&xxxx;40 písm. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx xxxxxxxxxxx nebo xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxx xxxxxxxx dceřiných xxxxxxx xxxx jiných xxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Plnění xxxxxxxxx (xxxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Část xxxxx (xxxxx) xxxxxxxxxx x&xxxx;xxxxxxx pozbytí ovládání xxxxxxxxx podniku, xxxxxx xxx xxxxxxxx k odúčtování xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx. X28 |
xxxxxxxxxxxxx |
Xxxx xxxxx (xxxxx) x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx přiřadit x&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx (xxxxxx) xxxxxxxx v případě xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx; Zůstatky účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary |
X duration, xxxxxx |
xxxxx |
Xxxx zisků (ztrát) x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxx investic xxxxxxxxxxx x&xxxx;xxxxxxx dceřiném xxxxxxx. |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxx (xxxxx) z pozbytí xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx přiřadit x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx podniku x&xxxx;xxxx pozbytí ovládání x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxx (xxxxxx) vykázané x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx; Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx zaměstnanecké xxxxxxx xx skončení xxxxxxxxxx xxxxxx v hospodářském xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 135 xxxx.&xxxx;x), xxxxxxx xxxxx: XXX&xxxx;19 odst. 5 |
documentation |
Částka nákladů xx zaměstnanecké požitky xx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx souvisejících x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxx (xxxxxx); Xxxxx definovaných požitků [xxxxxx]] [Srovnej: Zvýšení (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx vyplývají x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, plány xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx na xxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxxxxxxxx xxxxxxxx, plány definovaných xxxxxxx [abstract] |
||
ifrs-full |
PostemploymentBenefitExpenseDefinedContributionPlans |
X duration, debit |
label |
Náklady xx zaměstnanecké xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx zaměstnanecké xxxxxxx xx skončení xxxxxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxx definovaných xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx, xxx xxxxxxx platí xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxx xxxxxxxx (fondu) x&xxxx;xxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxx povinnost xxxxxx xxxxx příspěvky, xxxxx xxxx xxxx xxxxxxxxxx aktiva xx xxxxxxx všech xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxx poskytnutými xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxxx obdobích. |
||||
ifrs-full |
PostemploymentBenefitExpenseInProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx xxxxxxxxxx poměru xxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx na xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxx na xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx v oblasti xxxxxxxxx xxxx xx xxxxxxxx pracovního xxxxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxx xx xxxxxxxx pracovního xxxxxx. [Xxxxx: Plány definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx akciemi. [Xxxxx: Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
PowerGeneratingAssetsMember |
member |
label |
Aktiva xxxxxxxx k výrobě elektrické xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxxx xxxxxx sloužící x&xxxx;xxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx [member] |
Příklad: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx vykázaných xx základě xxxxxxx xx xxxxxxx nebo xxxxxxx smluv xx xxxxxxxxx xxxxxxxxxxxxxxx náklady xxxxxxxxxx xxxx uzavřením xxxxxxx. [Odkaz: Xxxxxx xxxxxxxxxx na xxxxxxx xxxxxxx na získání xxxx splnění xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxxxxx, které xxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx akciím, xxx xxxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pojistného, xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx xxxxxx, xx xxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxx xxxxxx dříve xxxx xxxxxxx, než xx xxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
Prepayments |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xxxxx představují xxxxxx xxxxxxxxx xx xxxxx x&xxxx;xxxxxx xxxx xxxxxx dodáním. |
||||
ifrs-full |
PrepaymentsAndAccruedIncomeIncludingContractAssets |
X instant, debit |
label |
Platby xxxxxx x&xxxx;xxxxxx příštích xxxxxx xxxxxx smluvních xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx xxxxx: IAS 1 odst. 78 |
documentation |
Částka xxxxxx předem x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx předem; Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx aktiv] |
||||
totalLabel |
Platby xxxxxx x&xxxx;xxxxxx příštích období xxxxxx xxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx a výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx předem a výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx aktiv |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx plateb předem x&xxxx;xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx xxxxxxxxx aktiv. [Xxxxx: Xxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxx příštích xxxxxx celkem s výjimkou xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx předem x&xxxx;xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx smluvních xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxXxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx za xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxx příslibů z definovaných xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;140 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx hodnotu xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. Současná xxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxxxxxxxxx xxxxxxx xx současná xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxx období, xxx xxxxxxxx xxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx GAAP [xxxxxx] |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 1 xxxx.&xxxx;29, xxxxxxx praxe: XXXX&xxxx;1 odst. 30 |
documentation |
Tento xxxx xxxxxxxxxxx koncept xxxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx před xxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx x), zveřejnění: IAS 8 xxxx.&xxxx;29 písm. c) bod x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;49 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx dříve xxxxxxx x&xxxx;xxxxxx xxxxxxx (tj. xxxx retrospektivní aplikací xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx). |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;39 xxxx. c) |
documentation |
Změny obecného xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxx funkční xxxx xx xxxxx hyperinflační xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxXxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Ceny xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xx xxxxxxxx |
Xxxxxxx: IFRS 7 xxxx. X11X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx uvedené x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx finančních xxxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 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: IAS 27 xxxx.&xxxx;16 xxxx. x) bod xx), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b) xxx ii), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx iii) |
documentation |
Hlavní xxxxx xxxxxxxxx přidruženého xxxxxxx. [Xxxxx: Xxxxxx xxxxx podnikání; Přidružené xxxxxxx [member]] |
||||
ifrs-full |
PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse |
text |
label |
Hlavní místo xxxxxxxxx účetní jednotky, xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx byly sestaveny x&xxxx;xxxx k dispozici pro xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx podnikání xxxxxxxxxx xxxx xxxxxxxxx vyššího xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx xxxxxx závěrky, xxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, xxxx xxxxxxxxx a jsou x&xxxx;xxxxxxxxx xxx veřejné xxxxxxx. [Xxxxx: Konsolidované [member]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx místo xxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 21 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx podnikání xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [member]; Xxxxxx xxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx společného xxxxxxx |
Xxxxxxxxxx: XXX 27 odst. 16 xxxx. x) xxx xx), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 xxxx. x) xxx xx), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx podnikání xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxx podnikání; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 písm. x) xxx xx), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b) bod xx), xxxxxxxxxx: IFRS 12 odst. 12 xxxx. x), zveřejnění: XXXX 12 odst. 19B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxx podniku. [Xxxxx: Xxxxxx xxxxx xxxxxxxxx; Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ProbabilityOfDefaultAxis |
axis |
label |
Pravděpodobnost xxxxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx. IG20C |
documentation |
Osa xxxxxxx definuje vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x), xxxxxxx: IFRS 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx, která xx xxxxxxx jako vstupní xxxxxxxx pro xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. IG20C |
documentation |
Tento xxxx představuje jakoukoli xxxxxxxxxxxxxxx selhání. |
||||
ifrs-full |
ProceedsFromBorrowingsClassifiedAsFinancingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx, klasifikované jako xxxxxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;17 xxxx. c) |
documentation |
Získaný xxxxxxx přítok x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze změn xxxxxx v dceřiných společnostech, xxxxx nevedou xx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;42X, xxxxxxxxxx: XXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx změn xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, xxxxx nevedou xx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z příjmů x&xxxx;xxxxxxxxx nekontrolujících xxxxxxxxx. [Xxxxx: Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx výpůjček |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z vyřazení xxxxx z průzkumu x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx aktiv. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx dlouhodobých xxxxx nebo vyřazovaných xxxxxx klasifikovaných xxxx xxxxxx k prodeji x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Ukončené xxxxxxxx [xxxxxx]; Vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [member]; Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx k prodeji] |
||||
ifrs-full |
ProceedsFromDisposalOfOilAndGasAssets |
X duration, xxxxx |
xxxxx |
Xxxxxx z vyřazení ropných x&xxxx;xxxxxxxxxxxxx aktiv |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxx a plynárenských xxxxx. [Xxxxx: Ropná x&xxxx;xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 7 odst. 16 |
documentation |
Peněžní přítok x&xxxx;xxxxxxxx xxxx splatnosti xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx a zařízení, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, investičního nemovitého xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu; Xxxxxxxxxx nemovitý xxxxxxx; Xxxxxxx xxxxxxxxxx aktiva; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx opcí |
Obvyklá xxxxx: IAS 7 odst. 17 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx warantů xx xxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxx xxxxxx, xxxxxxxxxxxxx jako xxxxxxxx činnosti |
Obvyklá praxe: XXX&xxxx;20 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. [Odkaz: Stát [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xx státních xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze xxxxxxxx xxxxxx, klasifikované jako xxxxxxxxxx činnosti. |
Obvyklá xxxxx: XXX&xxxx;20 odst. 28 |
documentation |
Peněžní přítok xx státních xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Stát [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxXxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxx a dlužních xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 17 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z vydaných xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx přítok z vydaných xxxxxxxxx xxxxx. [Odkaz: Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ProceedsFromIssueOfPreferenceShares |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx podřízených xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx závazků. [Xxxxx: Xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx kapitálu |
Příklad: XXX 7 xxxx.&xxxx;17 písm. a) |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z vydaných xxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;17 písm. a) |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy x&xxxx;xxxxxxx xxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 odst. 16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxxxxx aktiv |
||||
ifrs-full |
ProceedsFromSaleOrIssueOfTreasuryShares |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxx xxxxx vlastních akcií |
Obvyklá xxxxx: IAS 7 odst. 17 |
documentation |
Peněžní xxxxxx z prodeje nebo xxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxx xxxxx vlastních xxxxx; Xxxxxxx akcie] |
||||
ifrs-full |
ProceedsFromSalesOfBiologicalAssets |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx biologických xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx aktiv, klasifikované xxxx xxxxxxxxxx činnosti |
Příklad: XXX 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx nehmotných aktiv xxxxxxxxxxxxx jako investiční xxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx nehmotných xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxx podílů x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Přidružené xxxxxxx [member]] |
||||
ifrs-full |
ProceedsFromSalesOfInvestmentProperty |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx investičního xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Investice xxxxxxxxxx ekvivalenční metodou] |
||||
ifrs-full |
ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx investic xxxxxx xxx investice xxxxxxxxxx xxxxxxxxxxxx metodou |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxx investice vykazované xxxxxxxxxxxx metodou. [Xxxxx: Xxxxxxxxx vykazované ekvivalenční xxxxxxx; Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxx a zařízení xxxxxxxxxxxxx xxxx xxxxxxxxxx činnosti. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx nástrojů, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 16 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxx nebo xxxxxxxxxx xxxxxxxxxx nástrojů xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
ProceedsFromTransferActivity |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxx xxxxxx, v němž xxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx finančních xxxxx xxxxxxxxxxx během xxxxx xxxxxxxx xxxxxx, x&xxxx;xxx došlo x&xxxx;xxxxxxxxxx xxxxxxx, není-li xxxxxxx xxxxxx výnosů x&xxxx;xxxxxxx (xxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxx) x&xxxx;xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxx20XXxXXX16XxxxXxxxxxXxXxxxxXxxxxxxxXxxxXxxXxxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;20X xxxxxxxxx XXX 16, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx, které nejsou xxxxxxxx xxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2022, IAS 16 odst. 74A písm. b) |
documentation |
Částka xxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;20X xxxxxxxxx XXX 16, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxx xxxxx činnosti účetní xxxxxxxx x&xxxx;xxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxx, xxxxx a zařízení xx dané xxxxxxxx x&xxxx;xx xxxxx, xxxxx xxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxx, xxxx xxxxxxx vedení společnosti. |
||||
ifrs-full |
ProductionSupplies |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx zásoby |
Příklad: XXX&xxxx;1 xxxx.&xxxx;78 xxxx. x), xxxxxxx praxe: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxx xxxxxxx proces. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;X89 písm. x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;15 odst. B89 xxxx. x), zveřejnění: IFRS 8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx účetní xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu pro xxx „Výrobky 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: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx za xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 xxxx.&xxxx;x) bod i), zveřejnění: XXX 1 xxxx.&xxxx;81X xxxx.&xxxx;x), xxxxxxxxxx: XXX 7 xxxx.&xxxx;18 písm. x), xxxxxxxxxx: IFRS 1 xxxx.&xxxx;24 písm. b), xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X10 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 1 xxxx.&xxxx;32 písm. a) xxx ii), xxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x), příklad: účinný xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), zveřejnění: XXXX 8 xxxx.&xxxx;23, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. b) |
documentation |
Celkové výnosy xxxxxxx x&xxxx;xxxxxxx z pokračujících x&xxxx;xxxxxxxxxx činností, xxx xxxxxxx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ProfitLossAttributableToAbstract |
label |
Hospodářský výsledek, xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx, přiřaditelný nekontrolním xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;81X xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXXX 12 odst. 12 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx kmenových xxxxx mateřského xxxxxxx, xxxxxxx při výpočtu xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx držitelům xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx akcií xxxxxxxxxx xxxxxxx, xxxxxxx xxx výpočtu xxxxxxxxxx xxxxxxxxx zisku na xxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx xxxxxxxxx kmenových xxxxx xxxxxxxxxx podniku [abstract] |
||
ifrs-full |
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx podniku, použitý xxx xxxxxxx xxxxxxxxx xxxxxxxxx zisku xx xxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxxxxxxx xxxxxxxxx kmenových xxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx kmenových xxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx akcií xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx na xxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx mateřského xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;81X písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx majitelům xxxxxxxxxx xxxxxxx. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, přiřaditelný xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových akcií [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx s účastí x&xxxx;xxxxxxxx kmenových akcií, xxxxxxx při xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na nástroj |
Obvyklá xxxxx: IAS 33 odst. 70 xxxx.&xxxx;x), obvyklá praxe: XXX&xxxx;33 odst. A14 |
documentation |
Hospodářský výsledek, xxxxxxx xxx výpočtu xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx xxxxxxxxxxxx kapitálovým xxxxxxxxx, xxxxx se xxxxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx podle xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx být xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx, přiřaditelný xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, použitý xxx xxxxxxx základního xxxxxxxxx zisku (ztráty) xx xxxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx nástrojům x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxx základního ukazatele xxxxx (xxxxxx) na xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx kapitálovým xxxxxxxxx x&xxxx;xxxxxx s výjimkou xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxx xxx výpočtu xxxxxxxxx xxxxxxxxx zisku (xxxxxx) xx xxxxxxx přiřaditelný xxxxxxxxxxx nástrojům, xxxxx xx xxxxxxxx xx xxxxx x&xxxx;xxxxxxxxx akciemi xxxxx xxxxxx určeného xxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx nástrojům x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx, xxxxxxx při výpočtu xxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na nástroj |
||||
ifrs-full |
ProfitLossBeforeTax |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek xxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;102, xxxxxxx: XXX 1 xxxx.&xxxx;103, zveřejnění: IFRS 5 odst. 33 xxxx.&xxxx;x) xxx i), xxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23, příklad: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxx daňovým nákladem xxxx xxxxxxx. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;81X xxxx.&xxxx;x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X12 xxxx.&xxxx;x) xxx xx), zveřejnění: XXXX 8 xxxx.&xxxx;23, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx činnosti [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností |
||||
ifrs-full |
ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests |
X duration, credit |
label |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx: XXXX&xxxx;5 xxxx. –, xxxxxxx: 11, xxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx podílům. [Xxxxx: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek z pokračujících xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx akcií mateřského xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx držitelům xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx držitelům xxxxxxxxx akcií xxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxx potenciálních xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx z pokračujících činností, xxxxxxx při xxxxxxx xxxxxxxxxx xxxxxxxxx zisku (xxxxxx) xx nástroj xxxxxxxxxxxx xxxxxxxxxxx nástrojům, xxxxx xx podílejí xx xxxxx s kmenovými xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxxx xxxxxxxx, přiřaditelný xxxxxxxxxxx nástrojům x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx zředěného xxxxx (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: IAS 33 odst. A14 |
documentation |
Hospodářský xxxxxxxx z pokračujících xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx zředěného zisku (xxxxxx) xx nástroj xxxxxxxxxxxx xxxxxxxxxxx nástrojům, xxxxx xx xxxxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx podle xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx z pokračujících xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;98 písm. e), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X12 xxxx.&xxxx;x) xxx vii), xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 písm. a) |
documentation |
Hospodářský výsledek x&xxxx;xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx podílům |
Příklad: XXXX&xxxx;5 xxxx. –, xxxxxxx: 11, příklad: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx; Xxxxxxxxxxx podíly] |
||||
ifrs-full |
ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, přiřaditelný xxxxxxxxx xxxxxxxxx akcií mateřského xxxxxxx, xxxxxxx xxx xxxxxxx základního xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx z ukončených xxxxxxxx přiřaditelný držitelům xxxxxxxxx xxxxx mateřského xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností] |
||||
ifrs-full |
ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek z ukončených xxxxxxxx, přiřaditelný držitelům xxxxxxxxx akcií mateřského xxxxxxx, použitý xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx přiřaditelný xxxxxxxxx xxxxxxxxx xxxxx mateřského xxxxxxx, upravený x&xxxx;xxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností, xxxxxxx při xxxxxxx xxxxxxxxxx ukazatele zisku (xxxxxx) xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx 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 xxxxx, xxxxxxx xxx výpočtu xxxxxxxxx xxxxxxxxx zisku (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx z ukončených činností xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx nástrojům, xxxxx xx podílejí xx zisku x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx vzorce. [Xxxxx: Xxxxxxxxxxx xxxxxxxx z ukončených xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85, příklad: XXX&xxxx;32 xxxx.&xxxx;XX33 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. [Odkaz: Zisk (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx, xxxxxx xxxxxxx změn xxxxxxxx xxxx časového xxxxxxxxx při cenové xxxxxxxx xxxxxxxxxxxxx s hospodářským xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx odložené xxxx. [Xxxxx: Čisté xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx regulaci související x&xxxx;xxxxxxxxxxxx xxxxxxxxx; Xxxxx xxxxx xxxxxxxx xxxx, xxxxxxxxxxx xx xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests |
X duration, credit |
label |
Hospodářský xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxx xxxx xxxxxxxxxxx odložené xxxx, xxxxxxxxxxxx nekontrolním xxxxxxx |
Xxxxxxx: XXXX&xxxx;14 odst. 23, xxxxxxx: XXXX 14 xxxx. IE1 |
documentation |
Hospodářský xxxxxxxx xxxxxxxxxxxx nekontrolním podílům, xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxx xxxxx související odložené xxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx související odložené xxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, včetně xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxxx xxxxxxxxxx mateřského xxxxxxx |
Xxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;23, xxxxxxx: XXXX 14 xxxx. XX1 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku, xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Hospodářský xxxxxxxx, včetně xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx odložené xxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx podniku xx xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxx, který xx xxxxxxx v konsolidovaném xxxxxx x&xxxx;xxxxxx výsledku. [Odkaz: Xxxx (ztráta)] |
||||
ifrs-full |
ProfitLossOfCombinedEntity |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx, jako xxxxx xx xxxxxxxxx xxxxx xx začátku xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx, které nastaly x&xxxx;xxxxxxx xxxxxx xxxxxx, xxxx xx xxxxxxx xxxxxxxx období. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxx (ztráta)] |
||||
ifrs-full |
ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011 |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx směnou služeb xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx za finanční xxxxxxx x&xxxx;xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných služeb. [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxx2011 |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx vykázaný x&xxxx;xxxxxxxxxxx xx směnou služeb xxxxxxxxx s výstavbou xx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxx v souvislosti xx xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx v rámci ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxx a změnami x&xxxx;xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx. x) xxx ix) |
documentation |
Zisky (xxxxxx) xxxxxxx xxxxxxxx investic x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxxxx se xxxxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nemovitosti, xxxxxx přispívající x&xxxx;xxxxxx xxxxxxx aktiv xxxxx |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 xxxx. d) |
documentation |
Částka, kterou xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxx hodnotě aktiv x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxx xxxxxxxxxxx a řízení xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxx xxxxxxxxxxxxx z výstavby xxxxxxxxxxx x&xxxx;xxxxxx projektů. |
||||
ifrs-full |
PropertyDevelopmentAndProjectManagementIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxx z výstavby nemovitostí x&xxxx;xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka příjmů xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxxxXxXxxxxxxxXxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nemovitosti xxxxxx k prodeji x&xxxx;xxxxx xxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky. Xxxxxxxxxxx se xxxxxx xxxxxxx nebo budova xxxxxxxx xxxx xxxxxx xxxx obojí. |
||||
ifrs-full |
PropertyManagementExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx správu nemovitostí |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx souvisejících se xxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xx xxxxxx xxxxxxx xxxx budova případně xxxx budovy xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. a), xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx. e) |
documentation |
Částka xxxxxxxx xxxxx, xxxxx: x) účetní xxxxxxxx xxxx z důvodu xxxxxxxxx xx xxxxxx xxxx xxxxxxxxxx xxxxxx xx xxxxxxxx, za účelem xxxxxxxx xxxxx osobám, xxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxx, x&xxxx;x) x&xxxx;xxxxxxx xx xxxxxxx, xx xxxxx xxxxxxx během xxxx xxx xxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx celkem |
||||
periodStartLabel |
Pozemky, xxxxxx x&xxxx;xxxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Pozemky, xxxxxx x&xxxx;xxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx, budovy a zařízení [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxxxxXxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx xxxxx xxxxx operativního xxxxxxxx [xxxxxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxxxxXxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx, xxxxxx a zařízení xxxxx xxxxx xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxx-xx xxxxxxxxxxxxxx xxxxxxxxx podle xxxxx xxxxxxxxxxxx xxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Pozemky, xxxxxx a zařízení xxxxx xxxxx operativního leasingu“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, xxxxxxxxx aktiva, v pořizovací xxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;77 xxxx. e) |
documentation |
Hodnota xxxxxxx, budov x&xxxx;xxxxxxxx, xxxxx by xxxx xxxxxxxx, pokud by xxxxxx xxxx přeceněná xx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx náklady. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxXxxxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, xxxxxx x&xxxx;xxxxxxxx, xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx využití x&xxxx;xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;79 xxxx. c) |
documentation |
Hodnota xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xxxx vyřazeny z užívání x&xxxx;xxxxxx k prodeji xxxxx xxxxxxxxx&xxxx;XXXX&xxxx;5. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, xxxxxx a zařízení, xxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;77 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx a zařízení xxxxxxxxxx x&xxxx;xxxxxxxxxxx částkách. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, budovy x&xxxx;xxxxxxxx, xxxxxx xxxxxxxx xxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;74 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxx hodnoty x&xxxx;xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxx výstavby. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxxXxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx cena |
Zveřejnění: IFRS 1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, pro xxxxx xxxx reálná xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxx XXXX. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxXxxxxxxxXxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx a zařízení, xxxxx xxxxxx xxxxxxx xxxx odepsaných xxxxx, xxxxx xx xxxxx xxxxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;79 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx plně xxxxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, které xx xxxxx xxxxxxxxx. [Odkaz: Xxxxx účetní xxxxxxx [xxxxxx]; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73, xxxxxxx: IAS 36 odst. 127, xxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxxx x&xxxx;xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Třídy xxxxxxx, budov x&xxxx;xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember |
member |
label |
Pozemky, xxxxxx a zařízení, které xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: IFRS 16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, xxxxxx a zařízení, xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx leasing, xxxxx xxxxxxxxx v zásadě xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
PropertyPlantAndEquipmentPledgedAsSecurity |
X instant, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, xxxxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 16 odst. 74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xx xxxxxxxxx závazků. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxXxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx – Výnosy xxxx xxxxxxxxxx použitím [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXX 16 xxxx.&xxxx;81X |
xxxxxxxxxxxxx |
Xxxxx člen představuje Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx – Xxxxxx xxxx xxxxxxxxxx xxxxxxxx (změna XXX 16) vydané x&xxxx;xxxxxx 2020. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx a zařízení xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: IFRS 3 xxxx. X64 xxx x), xxxxxxx: IFRS 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx a zařízení xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxxXxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, xxxxxxx nároků |
Zveřejnění: XXX 16 odst. 74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, které xxxx xxxxxxxxx xxxxxxx nároků. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx, xxxxxx a zařízení, xxxxxxxx xxxxx z přecenění |
Zveřejnění: XXX 16 xxxx.&xxxx;77 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx fondu x&xxxx;xxxxxxxxx, který se xxxxxxxx x&xxxx;xxxxxxxx, budovám x&xxxx;xxxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, které xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxx předmětem xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxx, xxxxx xxxxxxxxx v zásadě všechna xxxxxx a užitky xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového aktiva. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, dočasně xxxxxxxxxxx |
Xxxxxxx: XXX 16 odst. 79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx nevyužívaných xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx xx poplatky xx xxxxxx nemovitostí |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů x&xxxx;xxxxxxxx xxxxxxxxxxxxx s údržbou xxxxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx xx xxxxxxxx xx xxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Náklady (xxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxx nebo xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxx xx poplatky xx xxxxxx xxxxxxxxxxx; Xxxxxx x&xxxx;xxxxxxxx na xxxxxx xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx 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 daň x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxx x&xxxx;xxxxxxxxxxx. Nemovitostí xx xxxxxx pozemek xxxx budova xxxxxxxx xxxx budovy nebo xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxx v přidruženém xxxxxxx |
Xxxxxxxxxx: 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 |
Výše xxxxxxxxxxxx podílu x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxx činnosti |
Zveřejnění: XXXX 12 odst. 21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxx vlastnického xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
ProportionOfOwnershipInterestInJointVenture |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxxx podniku |
Zveřejnění: XXX&xxxx;27 xxxx.&xxxx;16 písm. b) bod xxx), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: IFRS 12 odst. 21 písm. a) xxx iv) |
documentation |
Výše xxxxxxxxxxxx xxxxxx ve společném xxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxxxx |
X.XX duration |
label |
Výše xxxxxxxxxxxx podílu v dceřiném xxxxxxx |
Xxxxxxxxxx: IAS 27 odst. 16 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXX&xxxx;27 odst. 17 xxxx.&xxxx;x) bod xxx), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;19X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx podílu x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx podílů nekontrolujících xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;12 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx podílů xxxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxXxxxXxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx právech x&xxxx;xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 písm. a) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ProportionOfVotingPowerHeldInSubsidiary |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 xxxx.&xxxx;x) xxx xxx), zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;19X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx podniky [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 xxxxxxx v dceřiném xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxXxXxxxxXxxxxxxxx |
X.XX duration |
label |
Podíl xx xxxxxxxxxxx právech ve xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx iv) |
documentation |
Podíl xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxx ve společné xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxXxXxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxxxx xx společném xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 odst. 16 xxxx.&xxxx;x) xxx xxx), zveřejnění: XXX&xxxx;27 xxxx.&xxxx;17 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx přísliby [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxx xxxxxxxxxx účetní xxxxxxxxx. [Odkaz: Ostatní xxxxxxx [member]] |
||||
ifrs-full |
ProvisionForDecommissioningRestorationAndRehabilitationCosts |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xx náklady xx xxxxxxxx xxxxxxx, xxxxxxx xx původního xxxxx x&xxxx;xxxxxx |
Xxxxxxx: IAS 37 – D příklady: zveřejnění, xxxxxxx: IAS 37 odst. 8 |
documentation |
Částka xxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxx xx původního xxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxx rezervy] |
||||
totalLabel |
Rezervy na xxxxxxx xx ukončení xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xx ukončení provozu, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xx xxxxxxxx provozu, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx [xxxxxx] |
Xxxxxxx: XXX 37 – X&xxxx;xxxxxxxx: xxxxxxxxxx, xxxxxxx: IAS 37 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx s ukončením xxxxxxx, xxxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx rezervy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx daně x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx rezervy xx daně x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx. Xxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxx placené doma x&xxxx;x&xxxx;xxxxxxxxx, které xxxx xxxxxxxx ze xxxxxxxxxxxx xxxxx. Xxxx z příjmů xxxxxxxx x&xxxx;xxxxxx xxxx, xxxx xxxx srážkové xxxx xxxxxxx xxxxxxxx xxxxxxxx, přidruženým podnikem xxxx xx společného xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx xxxx&xxxx;xxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxx&xxxx;xxxxxxxxx xxxxxxxxxxxx účetní jednotkou xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx [xxxxxx]; Spřízněné xxxxxx [member]] |
||||
commentaryGuidance |
Pro tento xxxxx by xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx diverzifikace rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxx záruk xxxx&xxxx;xxxxxxxxx xxxxxx jednotce, transakce xx spřízněnými stranami |
Příklad: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxx&xxxx;xxxxxxxxx poskytnutých účetní xxxxxxxx při transakcích xx spřízněnými xxxxxxxx. [Xxxxx: Xxxxxx [member]; Xxxxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx by xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
Xxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx rozvrhem xxxx xxxxxxxx xxxx, xxxxxx rezerv na xxxxxxxxxxxxx xxxxxxx |
||||
xxxxxXxxxx |
Xxxxxxx celkem |
||||
ifrs-full |
ProvisionsAbstract |
label |
Rezervy [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxxxx přiměřenosti xxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxx, xxx účetní xxxxxxx xxxxxxxxxx xxxxxxx xxxx xxx xxxxxxx (xxxx xxxxxx hodnota xxxxxxxxxxxxx odložených xxxxxxxxxxxx xxxxxxx xxxx souvisejících xxxxxxxxxx aktiv snížena) xx xxxxxxx prověrky xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxxxXxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx k pochybným xxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xx spřízněnými xxxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;18 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx položek x&xxxx;xxxxxxxxx xxxxxxxxxxx souvisejících x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx se spřízněnými xxxxxxxx. [Odkaz: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx zaměstnanecké xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx na xxxxxxx xxxxxxx bez xxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx na budoucí xxxxxxx xxx xxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx rezervy, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxx čerpána (xx. xxxxxx x&xxxx;xxxxxxxxx xxxxx rezervě) x&xxxx;xxxxxx xxxxxx. [Odkaz: Xxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx rezervy, xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X33, xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxxxx xxxxxxxx smlouvy, xxxxx účetní jednotku xxxxxxxxx, xxxxxx však xxxxxxxx k nákupu xxxxxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxx cenu. [Odkaz: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxxxx finančních xxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxx realizovatelných xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxx finanční aktiva] |
||||
ifrs-full |
PurchaseOfBiologicalAssets |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nákup xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nákup xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxx z průzkumu x&xxxx;xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxx na xxxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiv, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 odst. 16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
negatedTerseLabel |
Nákup xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx podnicích |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nákup xxxxxx v přidružených xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákup xxxxxx x&xxxx;xxxxxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx ekvivalenční xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx metodou] |
||||
ifrs-full |
PurchaseOfInvestmentProperty |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxx xxxxxxxxxxxx xxxxxxxxxx majetku. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx investic xxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx xxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx těžebních xxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nákup xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxXxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx nákup xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Odkaz: Xxxxx x&xxxx;xxxxxxxxxxx aktiva] |
||||
ifrs-full |
PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx jiných xxxxxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 odst. 16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxx dlouhodobých aktiv |
||||
ifrs-full |
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 odst. 16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx jako xxxxxxxxxx činnosti. [Xxxxx: Xxxxxxx, budovy a zařízení] |
||||
negatedTerseLabel |
Nákup xxxxxxx, xxxxx a zařízení |
||||
ifrs-full |
PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, nehmotných xxxxx x&xxxx;xxxxxxxx goodwillu, xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní odtok xx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx majetku x&xxxx;xxxxxxxxx dlouhodobých xxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxxxxxx xxxxxxxx majetek; Xxxxxxx xxxxxxxxxx aktiva; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Nákup xxxxxxxxx akcií |
Obvyklá praxe: XXX 1 odst. 106 xxxx. d) |
documentation |
Snížení xxxxxxxxx xxxxxxxx v důsledku nákupu xxxxxxxxx akcií. [Odkaz: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Nákupy, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx nákupů těchto xxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákupy, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx vlastních kapitálových xxxxxxxx účetní jednotky xxxxxxx hodnotou v důsledku xxxxxx těchto xxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákupy, xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) xxx iii) |
documentation |
Zvýšení xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx nákupů xxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Nákupy xxxxxxx, transakce xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 odst. 21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Odkaz: Spřízněné xxxxxx [member]] |
||||
ifrs-full |
PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx a jiných aktiv, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx a jiných xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx smlouvy xxxxxxxxx podmínky, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;142, xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx podmínky xxxxxxxxxx k reálné xxxxxxx xxxxx v plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Aktiva xxxxx, v reálné hodnotě; Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX instant |
label |
Pojistné xxxxxxx xxxxxxxxx podmínky, xxxxxxxxx xxxxx k reálné xxxxxxx xxxxx plánu |
Obvyklá praxe: XXX 19 xxxx.&xxxx;142, xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx k reálné xxxxxxx xxxxx v plánu xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxxx xxxxxxx splňující xxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXXXX15Xxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx odhadovaného xxxxxx praktických zjednodušení xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;15 |
Xxxxxxxxxx: XXXX 15 xxxx. X6 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx dopadu xxxxxxxxxxx zjednodušení xxxxxxxxx xxx retrospektivním použití xxxxxxxxx XXXX&xxxx;15. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx popis xxxxxx xxxxx v činnostech, xx xxxxxx základě xxxx pojistitel xxxxxxxxxxx, xxx xxxx činnost xxxxxxx převážně x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) bod iii) |
documentation |
Kvalitativní xxxxx dopadu xxxxx x&xxxx;xxxxxxxxxx, na jejímž xxxxxxx xxxx pojistitel xxxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxx převážně x&xxxx;xxxxxxxxxx, xx xxxxxx závěrku. |
||||
ifrs-full |
QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9 |
text |
label |
Kvalitativní xxxxx dopadu změny v činnostech, xx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx použití xxxxxxx xxxxxxx z IFRS 9, xx účetní xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. c) |
documentation |
Kvalitativní xxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxxx, xx jejímž xxxxxxx již pojistitel xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;XXXX 9, xx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx informace x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx informace o přetrvávající xxxxxxxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx, xxxxx xxxxxxxxx a dokládají xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx o cílech, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx kapitálu xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;135 písm. a) |
documentation |
Kvalitativní xxxxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx. Xxxx xxxxxxxxx xx xxxx xxxxxxxxx xxxxx xxxx, xx účetní jednotka xxxx xxxx xxxxxxx, xxxxxx externě xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxx xxxx xxxx požadavky xxxxxx x&xxxx;xxx xxxxxx xxxxxxxx plní své xxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxxxXxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx informace x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx o těch xxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxxx riziku x&xxxx;xxxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxx xx xxxxxx, termíny x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxxxxx informace x&xxxx;xxxxxxxxxx, xxxxx musí ještě xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx sazbu [text xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx xxxx xxxxx přejít na xxxxxxxxxxxx referenční xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxxxxx informace x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx aktivech, která xxxx ještě xxxxxx xx xxxxxxxxxxxx referenční xxxxx [xxxx block] |
Zveřejnění: XXXX 7 odst. 24J xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxx informace x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxxxxx informace x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx závazcích, xxxxx musí xxxxx xxxxxx na alternativní xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx musí ještě xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx sazbu. |
||||
ifrs-full |
RangeAxis |
axis |
label |
Rozmezí [xxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X6, xxxxxxx: IFRS 13 xxxx.&xxxx;XX63, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;120, zveřejnění: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x), xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxXxxxxxXxXxxXxxXxxxxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx odhadu, xxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx aktiv, x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx odhadu, xxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxx hodnota xxxxxxxxxxxx aktiv, xxxxxxxx xx xxxxxx xxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxx nákladů snížených x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx znehodnocení. [Odkaz: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel |
text |
label |
Rozmezí odhadu, xxxxxx xxxxxxx nejpravděpodobněji xxxx reálná hodnota xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxxxxxx nákladech nebo x&xxxx;xxxxxxx se xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 40 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx odhadu, xxxxxx xxxxxxx nejpravděpodobněji xxxx xxxxxx hodnota xxxxxxxxxxxx nemovitého xxxxxxx, xxxx účetní xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx nákladech xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 v rámci xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx. [Odkaz: X&xxxx;xxxxxxxxxxxx xxxxxxxxx nebo x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 v rámci xxxxxx xxxxxxxxx reálnou xxxxxxxx [xxxxxx]; Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxXxxxxxXxXxxXxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxx, uvnitř xxxxxxx nejpravděpodobněji xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx ceny |
Zveřejnění: IAS 40 xxxx.&xxxx;79 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx, xxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx leží xxxxxx xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx xxxxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
RangesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx. X6, příklad: XXXX&xxxx;13 xxxx.&xxxx;XX63, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx. x), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 120, xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x), xxxxxxx praxe: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx“, xxxx-xx použit žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx [xxxx] |
Xxxxxxxxxx: XXXX 2 odst. 45 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx realizačních cen xxxxxxxx xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxx realizačních cen xxxxxxxx akciových opcí, xxxxx xxxx xxxxx xxxxxxxxxx schopnost xxx xxxxx odhadu počtu x&xxxx;xxxxxxxxxx emisí xxxxxxxxxxx xxxxx a souvisejícího xxxxxxx xxxxxxxxx x&xxxx;xxxxxx emisí, xxxxx mohou x&xxxx;xxxxxxxx xxxxxxxxx xxxx nastat. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxxx xxxxxxxxxxxx cen“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Xxxxxxx [member]] |
||||
ifrs-full |
RatedCreditExposures |
X instant |
label |
Hodnocené xxxxxxx xxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx expozice, xxxxx xxxx hodnocena externími xxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx prognóza 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 [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxXxxxXxXxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X.XX instant |
label |
Výnosová xxxx xxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx xxxxx, xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxx xxxxxxx pro xxxxxxxxx časové hodnoty xxxxx, xxxxx xx xxxxxxx u zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Činnosti, xx xxxxx xx xxxxxxxx xxxxxxxx sazeb [xxxxxx] |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;30, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xx které xx xxxxxxxx xxxxxxxx sazeb. Xxxxxxxxxxx xxxx standardní xxxxxxx pro osu „Xxxx xxxxxxxx, xx xxxxx se vztahuje xxxxxxxx xxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;1 odst. 78 xxxx. x), obvyklá xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx představujících xxxxxxx aktiv určených xx xxxxxxxx xx xxxxxxxx procesu xxxx xxx xxxxxxxxxxx xxxxxx. [Xxxxx: Zásoby] |
||||
ifrs-full |
RawMaterialsAndConsumablesUsed |
X duration, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx, xxxxx xx xxxxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxx, xxxxxxxxx xxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv xxxxx |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, kterým xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Plány xxxxxxxxxxxx požitků [member]] [Xxxxxxx: Nemovitosti, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxXxxXxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxx xxxxxxxxxx xx účelem xxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx přítok xx xxxxx uzavřených xx xxxxxx xxxxxxx xxxx obchodování. |
||||
ifrs-full |
ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits |
X duration, debit |
label |
Příjmy x&xxxx;xxxxxxxxxx a pojistných nároků, xxxxxxx x&xxxx;xxxxxx užitků x&xxxx;xxxxxxxxx |
Xxxxxxx: Datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 7 xxxx.&xxxx;14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxxxx a jiných xxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxxXxxxxxxxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx a následného xxxxxxx xxxxx xxxxxxxx xx xxxxxx pronájmu xxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxxx přítok z pronájmu x&xxxx;xxxxxxxxxx xxxxxxx aktiv xxxxxxxx xxxxxxx za xxxxxx xxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxx prodeje. |
||||
ifrs-full |
ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx, provizí x&xxxx;x&xxxx;xxxxxxxxx xxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx přítok z licencí x&xxxx;xxxxxxxx, provizí x&xxxx;x&xxxx;xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxXxxXxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx a poskytování xxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx služeb. |
||||
ifrs-full |
ReceivablesAndPayablesRelatedToInsuranceContracts |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx a závazky xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx |
Xxxxxxx: xxxxx 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 xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx s pojistnými xxxxxxxxx (xxxxxxxx splatné částky xxxxxxxxx xxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx dlužné xxxxxx xx obchodních xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smlouvami). |
||||
ifrs-full |
ReceivablesDueFromAssociates |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx u přidružených xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ReceivablesFromContractsWithCustomers |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xx smluv se xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;105, xxxxxxxxxx: IFRS 15 odst. 116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxx xxxxxxxx xx protihodnotu xxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxxx jednotka převedla xx xxxxxxxxx. Xxxxx xx protihodnotu xx xxxxxxxxxxx v případě, xx xx xxxx splatností xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx pouze xxxxxx xxxxxxx xxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx xx xxxxx se zákazníky xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxxx xx smluv xx zákazníky xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxxx ze xxxxx xx xxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xx smluv se xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pohledávky x&xxxx;xxxxxxxx nemovitostí |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xx rozumí xxxxxxx xxxx xxxxxx xxxxxxxx xxxx budovy xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx z prodeje xxxxxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pohledávek x&xxxx;xxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx se xxxxxx pozemek nebo xxxxxx xxxxxxxx xxxx xxxxxx xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxx s výjimkou xxxx x&xxxx;xxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxx x&xxxx;xxxx s výjimkou xxxx x&xxxx;xxxxxx. Xxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx daně xxxxxxx xxxx i v zahraničí, xxxxx xxxx xxxxxxxx xx xxxxxxxxxxxx xxxxx. Xxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxx xxxx, xxxx xxxx xxxxxxxx daně xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx xxxx xx xxxxxxxxxx ujednání xxx rozdělování vykazujícímu xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Receptury, formy, xxxxxx, návrhy a prototypy |
Příklad: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx, xxxxx, xxxxxx, návrhy x&xxxx;xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx, xxxxx, modely, xxxxxx x&xxxx;xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx aktiv, xxxxx xxxxxxxxxxx receptury, xxxxx, xxxxxx, xxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou goodwillu] |
||||
ifrs-full |
ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx zdaněním |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;35X písm. b) |
documentation |
Částka reklasifikačních xxxxx při xxxxxxx xxxxxxxxxxxx přístupu, před xxxxxxxx. Reklasifikační xxxxxx xxxx částky xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx xxxxxx, které xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxxxxx přístupu, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxXxXxx |
(X) duration, debit |
label |
Reklasifikační xxxxxx xxx použití xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav při xxxxxxx překrývacího xxxxxxxx, xxxxxxxxxx x&xxxx;xxx. Reklasifikační xxxxxx jsou částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, xxxxx byly x&xxxx;xxxxxx xxxxxx xxxx v minulých xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx výsledek. [Xxxxx: Ostatní xxxxx 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 xxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX&xxxx;1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 20 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx jsou částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx nebo x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx úplný xxxxxxxx. [Xxxxx: Realizovatelná xxxxxxxx xxxxxx; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx zdaněním |
||||
ifrs-full |
ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 odst. 92, xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv, xxxxxxxxxx x&xxxx;xxx. Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx období xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx finančních aktiv, xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx zajištění peněžních xxxx, před 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 xxxxx týkajících xx xxxxxxxxx xxxxxxxxx xxxx, před zdaněním. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, které byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx obdobích xxxxxxxxxx xxxx xxxxxxx úplný xxxxxxxx. [Odkaz: Zajištění xxxxxxxxx toků [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxxxx peněžních toků, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxxXxxXxXxxxxxXxxxxxxxXxXxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx peněžních toků, x&xxxx;xxxxx se xxx xxxxxxxxx xxxxxxx xxxxxxx xxxx neočekávají, očištěné x&xxxx;xxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, x&xxxx;xxxxx se již xxxxxxxxx xxxxxxx peněžní xxxx neočekávají, xxxxxxxxxx x&xxxx;xxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx toků, xxxxxxxx o daň] |
||||
ifrs-full |
ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax |
X duration, debit |
label |
Reklasifikační xxxxxx týkající se xxxxxxxxx peněžních xxxx, x&xxxx;xxxxx xxxxxxxxx položka xxxxxxxxx xxxx nebo xxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24C xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX 7 odst. 24E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx se xxxxxxxxx xxxxxxxxx toků, x&xxxx;xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxx xxxxxx, xxxxxxxxxx o daň. [Odkaz: Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx peněžních xxxx, xxxxxxxx x&xxxx;xxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxxXxxxxxxXxXxxxXxxxXxxxxxXxxxXxxXxXxxxxxxxxXxXxxXxXxxxXxxxxxXxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx peněžních xxxx, x&xxxx;xxxxx nedojde x&xxxx;xxxxxxxx zajištění xxxxxxxxx xxxx v jednom xxxx xxxx xxxxxxxxx xxxxxxxx, xxxxxxxx o daň |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx týkajících xx xxxxxxxxx xxxxxxxxx xxxx, u nichž nedojde x&xxxx;xxxxxxxx zajištění peněžních xxxx v jednom xxxx xxxx budoucích obdobích, xxxxxxxxxx o daň. [Odkaz: Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx zajištění xxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy týkající xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx o daň |
Zveřejnění: XXX 1 odst. 92, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;23 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx x&xxxx;xxx. Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx nebo v minulých xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx peněžních xxxx [member]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxxxx xxxxxxxxx toků, xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající se xxxxx xxxxxxx měnových xxxxxxxxx xxxxxxx (xxxxx xxxxxxx), xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx. Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx byly v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány jako xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx), xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxXxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx týkající se xxxxx xxxxxxx xxxxxxxx xxxxxxxxx rozpětí (basis xxxxxxx), očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 92 |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx změny xxxxxxx xxxxxxxx xxxxxxxxx rozpětí (xxxxx xxxxxxx) xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Reklasifikační xxxxxx xxxx částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx obdobích xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající se xxxxx xxxxxxx měnových xxxxxxxxx rozpětí (xxxxx xxxxxxx), xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxx se xxxxx xxxxxxx forwardových xxxxx xxxxxxxxxxxx xxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx se xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxx xxxxxxxx. Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx výsledek. [Odkaz: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx smluv, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx v minulých xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx xxxxxxx forwardových xxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační úpravy xxxxxxxx se xxxxx xxxxxxx xxxxxx xxxxxxx xxxx, xxxx zdaněním |
Zveřejnění: XXX&xxxx;1 odst. 92 |
documentation |
Částka reklasifikačních xxxxx týkajících xx xxxxx hodnoty xxxxxx xxxxxxx xxxx, xxxx xxxxxxxx. Reklasifikační xxxxxx xxxx částky xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx xxxxxx, které xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx hodnoty xxxxxx xxxxxxx opcí, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx změny xxxxxxx xxxxxx hodnoty xxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx hospodářského výsledku xxxxxxx xxxxxx, xxxxx xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx obdobích xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx xxxxx xxxxxxx časové xxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxxx dopad |
||||
ifrs-full |
ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxx přepočtu xxxxxxxxxxxx xxxxxxxx, xxxx zdaněním |
Zveřejnění: XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: XXX&xxxx;21 odst. 48 |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxx přepočtu účetní xxxxxxx xxxxxxxxxxxx jednotek, xxxx xxxxxxxx Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx období, xxxxx byly x&xxxx;xxxxxx xxxxxx nebo x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx xxxxxxxxx xxxxxxx xxx xxxxxxxx zahraničních xxxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx kurzových xxxxxxx xxx přepočtu xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: XXX&xxxx;21 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx rozdílů xxx xxxxxxxx xxxxxx závěrky xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx dopad. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx běžného období, xxxxx byly x&xxxx;xxxxxx xxxxxx nebo v minulých xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx rozdílů xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx, očištěné o daňový xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx finančních výnosů (xxxxxxx) z držených zajistných xxxxx, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 82, xxxxxxxxxx: xxxxxx xx 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 xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx se finančních xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, před xxxxxxxx. Reklasifikační xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx výsledku xxxxxxx období, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) z pojistného plnění; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxXxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxx zajistných smluv, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx, očištěné o daňový xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;92, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 82, zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 91 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;X135 písm. a) |
documentation |
Částka xxxxxxxxxxxxxxxx úprav týkajících xx finančních výnosů (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxx o daňový xxxxx. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx finančních xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx z hospodářského xxxxxxxx, xxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy týkající xx xxxxxxxxxx xxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;92, zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;20&xxxx;xxxx.&xxxx;x)&xxxx;xxx xxxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx týkajících se xxxxxxxxxx xxxxx oceněných xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxx zdaněním. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, které byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx ostatní xxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného výsledku; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx týkající xx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxx zdaněním |
||||
ifrs-full |
ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxxxxxx úplného výsledku, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, které byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx xxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx xx xxxxxxx xxxxxx xx xxxxxxx uplatnění xxxxxxxxxxxx přístupu, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. f) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx xxxxx účetního xxxxxx xx xxxxxxx xxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx přístupu, xxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx částky xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, xxxxx byly v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány jako xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx xx zrušení xxxxxx xx xxxxxxx uplatnění xxxxxxxxxxxx přístupu, očištěné x&xxxx;xxxxxx dopad |
Zveřejnění: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx finančních aktiv, x&xxxx;xxxxx xxxxx xxxxx xxxxxxxx xxxxxx xx xxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Reklasifikační xxxxxx xxxx částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, které xxxx x&xxxx;xxxxxx období xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako ostatní xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxxxx xxxxxxx investic xx xxxxxxxxxxxx jednotek, před xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;92, zveřejnění: IAS 39 xxxx.&xxxx;102, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.14 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx jsou xxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx ostatní xxxxx xxxxxxxx. [Odkaz: Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx zajištění xxxxxxx xxxxxxxx xx xxxxxxxxxxxx jednotek, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx investic do xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: IAS 1 odst. 92, zveřejnění: XXX 39 xxxx.&xxxx;102, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. a), xxxxxxxxxx: XXXX 9 odst. 6.5.14 |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx čistých xxxxxxxx xx zahraničních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, které xxxx x&xxxx;xxxxxx období xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx se xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx jednotek, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, před xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 91 xxxx.&xxxx;x), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;X135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx týkajících xx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx jsou xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx období nebo x&xxxx;xxxxxxxx obdobích xxxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Reklasifikační xxxxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxx (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx, které byly xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;91 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx příjmů (xxxxxxx) z pojistného plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx jsou xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx období xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx smlouvy [member]] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající se xxxxxxx xxxx xxxxxxxx xxxx časového xxxxxxxxx xxx cenové regulaci, xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx xxxxxxx xxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx období xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx účtů časového xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxx změn xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: XXXX 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx se xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxxxxx o daňový xxxxx. Xxxxxxxxxxxxxx xxxxxx jsou xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, které byly x&xxxx;xxxxxx období nebo x&xxxx;xxxxxxxx obdobích xxxxxxxxxx xxxx xxxxxxx úplný xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx čistých xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxx o daňový xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Reklasifikace xx xxxxxxxxx xxxxxxxxxxxxxx finanční xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxxxx finanční xxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss |
X duration, debit |
label |
Reklasifikace xx xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx xx xxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxx držené do xxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12 |
documentation |
Částka finančních xxxxx reklasifikovaných xx xxxxxxxxx investice xxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx do xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12 |
documentation |
Částka xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx xx kategorie xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxxx aktiva] |
||||
ifrs-full |
ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue |
X duration |
label |
Reklasifikace xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx naběhlou xxxxxxxx do xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních aktiv xxxxxxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx kategorie xxxxxxxx xxxxxxxxx reálnou xxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx tento prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Kumulované xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx 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 xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx období [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxxxxxxXxxxXxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx naběhlou xxxxxxxx do xxxxxxxxx xxxxxxxx xxxxxxxxx reálnou xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xxxxxxxxxxxxxxxxx z kategorie nástrojů xxxxxxxxx naběhlou xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx ostatního úplného xxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení mezisegmentových xxxxxx [member]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb předchozích xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxXxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx xxxxx z kategorie xxxxxxxx xxxxxxxxx reálnou xxxxxxxx xx zisku xxxx ztráty do xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx nástrojů xxxxxxxxx reálnou hodnotou xx zisku xxxx xxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx naběhlou xxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx možná nutné xxxxx xxxxxxxx hodnotu XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Úhrn xxxxx účetních hodnot xxxxxxxxxx xxxxx předchozích XXXX [member]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx prognóza zisku (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) způsobené xxxxxxx účetních pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [member]] |
||||
ifrs-full |
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost |
X duration |
label |
Reklasifikace xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx reálnou xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku do xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx reálnou hodnotou xx ostatního xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx naběhlou xxxxxxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx zadána kladná xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx s vázanými členy, xxxx xxxxx nutné xxxxx zápornou hodnotu XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Dopad přechodu xx standardy XXXX [xxxxxx]; Vyloučení mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxx prognóza zisku (xxxxxx) u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx oceněných xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx hodnotou xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 12B písm. c) |
documentation |
Částka finančních xxxxx reklasifikovaných z kategorie xxxxxxxx oceněných reálnou xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx hodnotou xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami účetního xxxxxxxx [member]; Zvýšení (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel požadovaných xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx xx xxxxxxxxx xxxxxxxx oceněných xxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z kategorie nástrojů xxxxxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx do ostatního xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
commentaryGuidance |
Pro xxxxx xxxxx by xxxx xxx xxxxxxxxx zadána xxxxxx hodnota XXXX. Xxxxx xx tento xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx úprav účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [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) u penězotvorné xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IFRS 7 xxxx.&xxxx;12, xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx realizovatelná xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx ztráty |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;12, xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx investice xxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxx xx splatnosti. [Xxxxx: Xxxxxxxxx xxxxxx do xxxxxxxxxx; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx z kategorie půjčky x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 12 |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx a pohledávky. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx položky [axis] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah mezi xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [default] |
label |
Reklasifikované xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx byly xxxxxxxxxxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx nebo xxxxxxxxxxx xxxxxx položek x&xxxx;xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxxxxxx xxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxx z definovaných xxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx důsledek xxxxxxx xxxxxxx xxxxxx z definovaných xxxxxxx xxxxxxxxx xxxx xxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx představující xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech |
Zveřejnění: XXXX 7 odst. 42E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx pozici xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Čistý xxxxxxx x&xxxx;xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních aktivech |
Zveřejnění: XXXX 7 odst. 42E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx o finanční xxxxxx xxxxxxxxxxxxxxx trvající xxxxxxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx zisku vynásobeného xxxxxxxx xxxxxxxx sazbami [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx hodnotou xxx xxxxxxxx vykázání x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx zisku xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxxXxxXxxxxxxxxxXxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx s platnou xxxxxxx sazbou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxx na xxxxxxx ztráty xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract |
label |
Sesouhlasení xxxx xxxxxxxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx ceny akvizice xxxxxxxxxxx z pojistných xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx závazku (xxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn ocenění xxxxxxx hodnotou, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn x&xxxx;xxxxxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract |
label |
Sesouhlasení změn x&xxxx;xxxxxxxxxx xxxxxxxx a goodwillu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx v nehmotných xxxxxxxx s výjimkou xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn xxxxxxx aktiv xxxxxxxxxxxx xxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx pozemků, xxxxx x&xxxx;xxxxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfChangesInReinsuranceAssetsAbstract |
label |
Sesouhlasení xxxx xxxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx počtu xxxxx x&xxxx;xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxxx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci [abstract] |
||
ifrs-full |
ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract |
label |
Sesouhlasení xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract |
label |
Sesouhlasení xxxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou xx&xxxx;xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, na něž xxxx použita ustanovení xxxx. C18 xxxx. x), odst. C19 xxxx. x), xxxx. X24 písm. x) x&xxxx;xxxx. X24 xxxx. x) standardu XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
RecoverableAmountOfAssetOrCashgeneratingUnit |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxx penězotvorné jednotky |
Zveřejnění: XXX 36 xxxx.&xxxx;130 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx xxxx penězotvorné xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx x&xxxx;xxxxxx hodnoty x&xxxx;xxxxxxx. [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx ocenění xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx hodnotou, xxx xxxx xxxxxxxxx XXXX xxxxxxxx xx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xx xxxxx každého xxxxxxxxxxxx xxxxxx. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxx, která xxxx xxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxXxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktivum xxxx xxxxxx xxxx xxxxxxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xxxx určených xxxx xxxxxxxxxxxxxx při xxxxxxxx xx xxxxxxxxx XXXX. [Xxxxx: IFRS [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva nově xxxxxx jako xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxx finančních aktiv xxxx xxxxxxxx jako xxxxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx xxx xxxxxxxx xx xxxxxxxxx XXXX. [Odkaz: X&xxxx;xxxxxx hodnotě [xxxxxx]; XXXX [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Finanční xxxxxxx xxxx xxxxxx xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx ztráty |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, IFRS 1 xxxx.&xxxx;29, xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29X |
xxxxxxxxxxxxx |
Xxxxxx finančních závazků xxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxx XXXX. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; XXXX [member]; Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Nově xxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxx xxxxxx finanční nástroje xxx xxxxxxxx xx xxxxxxxxx XXXX. Představuje xxxx standardní xxxxxxx xxx osu „Xxxx xxxxxx“, xxxx-xx použit xxxxx xxxx člen. |
||||
ifrs-full |
RedesignationAxis |
axis |
label |
Nové xxxxxx [axis] |
Zveřejnění: IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxxx vydaného kapitálu. [Xxxxx: Vydaný xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 odst. –, xxxxxxx: 4 Xxxxxxxx xxx náhrady, příklad: XXX&xxxx;37 odst. 87 |
documentation |
Částka xxxxxx xxx xxxxxxx, které xx xxxxxx jednotka xxxxxxx svým zákazníkům. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 4 Xxxxxxxx xxx náhrady, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx pro xxxxxxx, které xx xxxxxx xxxxxxxx xxxxxxx xxxx zákazníkům. [Xxxxx: Xxxxxxx rezervy [member]] |
||||
ifrs-full |
RegulatoryDeferralAccountBalancesAxis |
axis |
label |
Zůstatky xxxx časového xxxxxxxxx xxx xxxxxx regulaci [xxxx] |
Xxxxxxxxxx: IFRS 14 xxxx. X22 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx v tabulce a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx účtů časového xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx [member] |
Zveřejnění: XXXX 14 xxxx. X22 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx k prodeji [member]; Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 14 xxxx. X22 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení při xxxxxx regulaci. Xxxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci xx xxxxxx xxxxxxxx xxxxxxxxxx účtu xxxxxxx (xxxx příjmů), xxxxx xx xxxxx xxxxxxx xxxx aktivum nebo xxxxxxx podle xxxxxx xxxxxxxxx, ale který xxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx, xxxxxxx xxx regulátor sazeb xxxxxxx xx xxxxxxxxx xxxxx (sazeb), xxxxxx (xxxxx) lze účtovat xxxxxxxxxx, nebo xx xxxx xxxxxxxx xxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx osu „Xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember |
member |
label |
Zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci xxxxxxxxxxxxxxx xxxx xxxxxxxxxx skupiny [xxxxxx] |
Xxxxxxxxxx: XXXX 14 xxxx. B22 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxx xxxxxx xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [xxxxxx]; Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;20 písm. x), xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. x), zveřejnění: IFRS 14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx na konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx zůstatky účtů xxxxxxxx rozlišení xxx xxxxxx regulaci x&xxxx;xxxxxxxxxxx xxxxxxxx daňový xxxxxxx |
Xxxxxxxxxx: XXXX 14 odst. 24, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;X11 písm. a) |
documentation |
Částka xxxxxxxxxx xxxxxxxx účtů časového xxxxxxxxx při cenové xxxxxxxx a související odložený xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx; Odložený xxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx zůstatky xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx daňový xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx [abstract] |
||
ifrs-full |
RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup |
X instant, credit |
label |
Kreditní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx, xxxxx přímo xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx; Vyřazované xxxxxxx klasifikované xxxx xxxxxx k prodeji [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;20 xxxx. x), xxxxxxxxxx: IFRS 14 xxxx.&xxxx;33 písm. x), xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxx časového rozlišení xxx xxxxxx regulaci. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [member]] |
||||
totalLabel |
Debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci xx xxxxxxx období |
||||
periodEndLabel |
Debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx regulaci [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx a související xxxxxxxx daňová xxxxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;24, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;X11 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx; Xxxxxxxx xxxxxx xxxxxxxxxx související xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při cenové xxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové regulaci, xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [member]] |
||||
ifrs-full |
RegulatoryEnvironmentsAxis |
axis |
label |
Právní xxxxxxxxx [xxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;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 xxxx.&xxxx;138 xxxx. c) |
documentation |
Tento člen xxxxxxxxxxx všechna xxxxxx xxxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Právní xxxxxxxxx“, xxxx-xx použit žádný xxxx člen. |
||||
ifrs-full |
ReimbursementRightsAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxx xx xxxxxxx xxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v reálné xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;140 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xxxxxx jednotky xx náhradu některých xxxx xxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, xxxxx xx xxxxxx xxxx xxxxxxxxxx aktivum x&xxxx;xxxxx xxxxxxx hodnotou. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
periodStartLabel |
Práva xx náhradu xxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx xx náhradu xxxxxxxxxxx se závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Zajistná xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. e) |
documentation |
Hodnota xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx zajistné xxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx aktiva na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 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, XXXX 17 xxxx.&xxxx;131 písm. a), zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 98 |
documentation |
Tento člen xxxxxxxxxxx držené xxxxxxxx xxxxxxx. Xxxxxxxx smlouvy xxxx pojistné smlouvy xxxxxxxxx xxxxxx xxxxxx xxxxxxxxx (xxxxxxxxxxx) xx xxxxxx xxxxxxxxxx xxxx xxxxxx jednotky xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxxxx xxxxx vystavených touto xxxxx xxxxxx jednotkou (xxxxxxxxxxxx smluv). [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ReinsuranceContractsHeldThatAreAssets |
X instant, xxxxx |
xxxxx |
Xxxxxx zajistné smlouvy, xxxxx xxxx aktivy |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;54 xxxx.&xxxx;xx), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxx; Držené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx, xxxxx jsou xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;54 xxxx.&xxxx;xx), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxx; Xxxxxx xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ReinsurersShareOfAmountArisingFromInsuranceContractsMember |
member |
label |
Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxx vyplývající z pojistných xxxxx. [Xxxxx: Xxxx xxxxxxxxxx smluv [member]] |
||||
ifrs-full |
RelatedPartiesMember |
member |
label |
Spřízněné xxxxxx [member] |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx xxxx účetní xxxxxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx (xxxxxxxxxx xxxxxx xxxxxxxxx). x) Xxxxx xxxx xxxxxx xxxx xxxxxx xxxx xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx, xxxxx tato xxxxx: x) xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx; xx) xx xxxxxxxxx xxxx xx xxxxxxxxxx účetní xxxxxxxx; nebo iii) xx členem xxxxxxxxx xxxxxx xxxxxxxxxx účetní xxxxxxxx nebo xxxxxx xxxxxxxxxx podniku. b) Xxxxxx xxxxxxxx je xxxxxxxxx s vykazující xxxxxx xxxxxxxxx, pokud xxxxx xxxxxxx x&xxxx;xxxxxx podmínek: x) Účetní xxxxxxxx x&xxxx;xxxxxxxxxx účetní xxxxxxxx xxxx xxxxx xxxx xxxxxxx (xxx xxxxxxx, xx xxxxxxx xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxx vzájemně xxxxxxxxx). xx) Jedna xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxx (xxxx xxxxxxxxxxx xx xxxxxxxxx podnikem xxxxx xxxxxxx, jejímž členem xx x&xxxx;xxxxx xxxxxx xxxxxxxx). iii) Xxx xxxxxx jednotky xxxx xxxxxxxxxx podniky xxxx xxxxx strany. xx) Xxxxx xxxxxx jednotka xx xxxxxxxxx podnikem xxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxx podnikem xxxxx xxxxxx xxxxxxxx. x) Xxxxxx xxxxxxxx xx xxxxxx požitků xx xxxxxxxx xxxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, xxxx účetní xxxxxxxx, xxxxx xx xxxxxxxxx s vykazující xxxxxx xxxxxxxxx. Xx-xx samotná xxxxxxxxxx xxxxxx jednotka xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx jsou xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx. xx) Xxxxxx jednotka xx xxxxxxxx nebo xxxxxxxxxxxxx xxxxxx uvedeno v písmenu x). vii) Xxxxx xxxxxxx v písm. a) bodu i) xx podstatný vliv xx účetní xxxxxxxx xxxx xx xxxxxx xxxxxxxxx xxxxxx účetní xxxxxxxx (nebo xxxxxx xxxxxxxxxx podniku). xxxx) Xxxxxx xxxxxxxx xxxx xxxx skupiny, xxxxx xx xxxxxxxx, zajišťuje xxxxxxxxxx xxxxxx jednotce xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx účetní xxxxxxxx xxxxxx členů vrcholového xxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]; Klíčoví xxxxxxx vedení účetní xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
RelatedPartyTransactionsAbstract |
label |
Transakce xx xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx pro xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx xxx účetní xxxxxxx xxxxxx jednotky. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx odchozí (xxxxxxx) xxxxxxx xxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti IFRS 17 x&xxxx;xxxxx jsou xxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních toků, xxxxx xxxxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17 x&xxxx;xxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx časového rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 33 písm. c) |
documentation |
Zbývající xxxx xxxxxxxx xxxxxxx xxxxxxxxx zůstatků účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx regulaci] |
||||
ifrs-full |
RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019 |
DUR |
label |
Zbývající doba xxxxxxx kreditních zůstatků xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 33 písm. c) |
documentation |
Zbývající xxxx xxxxxxx kreditních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxXxxXxxxxxXxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Zbývající xxxxxxxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxx xxx xxxxx zajištění |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxx xxx xxxxx zajištění. |
||||
periodStartLabel |
Zbývající xxxxxxxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxx xxx xxxxx xxxxxxxxx na začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxx xxxxxxxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxx při xxxxx xxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx nájemné |
Obvyklá praxe: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxx xxxxxxxxxx xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx jako xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx investičního xxxxxxxxxx majetku |
Zveřejnění: XXX 40 xxxx.&xxxx;75 xxxx. x) xxx i) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxx investičního xxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxXxXxxxxxXxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxx investičního xxxxxxxxxx majetku xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx; Xxxxxx z pronájmu xxxxxxxxxxxx xxxxxxxxxx majetku] |
||||
netLabel |
Příjmy x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, očištěné o přímé xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxXxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku, xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
RentDeferredIncome |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxx s výjimkou xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx jako xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx klasifikovaných jako xxxxxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxx z pronájmu] |
||||
ifrs-full |
RentDeferredIncomeClassifiedAsNoncurrent |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx klasifikované jako xxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxx xxxxxx z pronájmu xxxxxxxxxxxxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx je xxxxxxx xxxx vstupní veličina xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx xxxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxx xx běžnou xxxxxx xxxxx, které xxxxx xxxxxxxxx náklady xx práci, xxxxxxxxx xxxxxxxx xxxx drobné xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Splacení xxxxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 17 |
documentation |
Peněžní xxxxx na xxxxxxxx xxxxxxxxx, směnek a dlužních xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na splacení xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx. [Xxxxx: Výpůjčky] |
||||
negatedTerseLabel |
Splacení xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx krátkodobých xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx výpůjčky] |
||||
ifrs-full |
RepaymentsOfNoncurrentBorrowings |
X duration, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxx výpůjček |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx výpůjček. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Splacení podřízených xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Podřízené závazky] |
||||
ifrs-full |
ReportableSegmentsMember |
member |
label |
Povinně xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;115, xxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 96 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx, o nichž xxxx xxx zveřejněny xxxxxxxxx xxxxx xxxxxxxxx&xxxx;XXXX&xxxx;8. Xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx o provozním xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxxxx xxxxxx: x) výnosy, včetně xxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxx segmenty; xxxxx 10&xxxx;xxxxxxx a více xxxxxx xxxxxx, vnitřních x&xxxx;xxxxxxxxx, xxxxx provozních xxxxxxxx; x) absolutní xxxxxx jeho vykázaného xxxxx xxxx xxxxxx xxxxx 10 procent a více x) xxxxxx vykázaného xxxxx xxxxx xxxxxxxxxx xxxxxxxx, jež xxxxxxxxxx xxxxxx, a ii) xxxxxx xxxxxxxxxx ztrát xxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxxxxx ztrátu, xxxxx xxxx, xxxxx xxxxxx xx větší, xxxx x) tvoří 10&xxxx;xxxxxxx x&xxxx;xxxx xxxxxx xxxxx xxxxx provozních xxxxxxxx. Xxxx xxxxxxxx segmenty, xxxxx nesplňují kterýkoliv x&xxxx;xxxxxx kvantitativních xxxxxx, xx možno xxxxxxxxx xx povinně xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxx, xxxxx xx vedení xxxxxxx, xx xx informace x&xxxx;xxxxxxxxxx byly xxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
ReportedIfInComplianceWithRequirementOfIFRSMember |
member |
label |
Vykázané, xxxx-xx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx, které xx xxxxxx xxxxxxxx xxxxxxxx v účetní xxxxxxx, xxxxx xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx standardu XXXX, xxxxx xx účetní xxxxxxxx xx xxxxxx xxxxxxxxx odklonila. |
||||
ifrs-full |
ReportingYearMember |
member |
label |
Vykazované xxxxxx xxxxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 130 |
documentation |
Tento xxxx xxxxxxxxxxx vykazované xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Dohody x&xxxx;xxxxxxx xxxxxx a hotovostní xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx nástrojů xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx kolaterálu xxxxxxxxxxx xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxx, vykázaných v hospodářském xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx fond xxx xxxxxx xxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IAS 1 xxxx.&xxxx;78 písm. e), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxx závažných xxxxxxxxxxxxxxx xxxxx způsobených xxxxxxxxx, jako xx xxxxxxxxx jaderných zařízení xxxx xxxxxxxx či xxxxxxxxx v důsledku xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxx pro xxxxxx xxxxxxxxxx [member] |
Příklad: xxxxx xxxxx platnosti 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 xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx zdroje xxx případ zřídka xx xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxx xxxxxxxxx xxxxxxxx xxxx satelitů xx xxxxxxxxx v důsledku xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vyrovnávací xxxxxxxx xxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXX&xxxx;1 xxxx.&xxxx;78 písm. e), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxx xx xxxxxxx náhodných xxxxxx xxxxxxx na xxxxxx xx očekávané xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxx pojistných xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx fond [xxxxxx] |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;108, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx na pokrytí xxxxxxxxx výkyvů xxxxxxx xx xxxxxx xx xxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxx pojistných xxxxx (xxxx. xxxxxxxxx xxxxx krupobití, xxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx) za xxxxxxx xxxxxx vycházejícího x&xxxx;xxxxxxxxxxxx zkušeností. |
||||
ifrs-full |
ReserveOfCashFlowHedges |
X instant, credit |
label |
Oceňovací xxxxxx xx xxxxxxxxx xxxxxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.11 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx kumulovanou xxxx xxxxx (ztrát) u zajišťovacího xxxxxxxx, xxxxx byl xxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx toků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxxxxxx peněžních xxxx, xxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx oceňovací rozdíl xx zajištění xxxxxxxxx xxxx v souvislosti x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx ze zajištění xxxxxxxxx toků] |
||||
ifrs-full |
ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied |
X instant, credit |
label |
Oceňovací xxxxxx ze xxxxxxxxx xxxxxxxxx toků, xxxxxxxxxxx xxxxxx, na které xx xxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx iii) |
documentation |
Složka xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx rozdíl xx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxx xx zajišťovacími xxxxxx, xx xxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxx účetnictví. [Xxxxx: Xxxxxxxxx xxxxxx ze xxxxxxxxx xxxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxx toků [xxxxxx] |
Xxxxxxx: XXX 1 odst. 108, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.11 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx (xxxxx) u zajišťovacího xxxxxxxx, xxxxx xxx xxxxx xxxx efektivní xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx toků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Oceňovací xxxxxx xx xxxxx reálné xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx ze změn xxxxxxxxx xxxxxx závazku |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. e) |
documentation |
Složka xxxxxxxxx kapitálu představující xxxxxxxxxxx změnu xxxxxx xxxxxxx finančních xxxxxxx xxxxxxxxxxx ze xxxx xxxxxxxxx rizika závazků. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxx xxxxxx xxxxxxx finančního xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx rizika xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx kumulovanou změnu xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxx. [Odkaz: Úvěrové xxxxxx [member]; Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx změny bazických xxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 78 písm. e), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx bazických xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx nástrojů. |
||||
ifrs-full |
ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember |
member |
label |
Oceňovací xxxxxx ze xxxxx xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 1 xxxx.&xxxx;108, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx, xxxx se xxxxxx pro xxxxx xxxxxx těchto xxxxxxxxxx xxxxxxxx xxxx zajišťovacích xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxx hodnoty xxxxxxxxxxxx xxxxx forwardových xxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 9 odst. 6.5.16 |
documentation |
Složka xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx při oddělení xxxxxxxxxx části x&xxxx;xxxxxxx xxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx, xx za xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxx xxxxx xxxxxxx části. |
||||
ifrs-full |
ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember |
member |
label |
Oceňovací xxxxxx xx xxxxx hodnoty xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx [member] |
Příklad: XXX 1 odst. 108, xxxxxxxxxx: XXXX 9 odst. 6.5.16 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxx části x&xxxx;xxxxxxx xxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx, xx xx xxxxxxxxxxx nástroj xxxxx xxxxxxxx xxxxx xxxxx xxxxxxx části. |
||||
ifrs-full |
ReserveOfChangeInValueOfTimeValueOfOptions |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx změny xxxxxxx xxxxxx hodnoty xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 písm. e), zveřejnění: XXXX 9 odst. 6.5.15 |
documentation |
Složka xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx, xxxx se xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx smlouvy x&xxxx;xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxx xxxxx vnitřní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx změny xxxxxxx časové xxxxxxx xxxx [member] |
Příklad: XXX 1 odst. 108, zveřejnění: XXXX 9 odst. 6.5.15 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx změnu hodnoty xxxxxx xxxxxxx opcí, xxxx xx rozdělí xxxxxxx hodnota a časová xxxxxxx opční xxxxxxx x&xxxx;xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX&xxxx;1 xxxx.&xxxx;78 písm. e), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;34 písm. b), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX22 písm. f) |
documentation |
Složka xxxxxxxxx kapitálu vytvořená x&xxxx;xxxxx xxxxxxxxxx účasti Xxxxx xxxxxxxxxx xxxxxx xx xxxxxx smluvní xxxxx xxxxxxxx xxxx xxxxxxx k zaručeným xxxxxxx xxxxxxxxxxx dodatečná xxxxxx: x) xxxxxx, u nichž xx xxxxxxxxxxxxx, že xxxxx významnou xxxxx xxxxxxxxx xxxxxxxxx xxxxxx; x) xxxxxx, xxxxxxx xxxxxx xxxx termín xx xxxxxxx xx xxxx výstavce, x&xxxx;x) xxxxxx, xxxxx xx xxxxxxx xxxxxxxxx xx: x) výkonnosti určité xxxxxxx smluv xxxx xxxxxxxx typu xxxxxxx; xx) xxxxxxxxxxxxx x/xxxx xxxxxxxxxxxxxxx investičních xxxxxxxx x&xxxx;xxxxxx skupiny xxxxx xxxxxxxx xxxxxxxxx, nebo xxx) zisku nebo xxxxxx společnosti, fondu xxxx jiné xxxxxx xxxxxxxx, xxxxx vystavuje 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: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;34 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. IG22 písm. f) |
documentation |
Tento xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxx xxxxxx xx xxxxxx xxxxxxx xxxxx přijmout xxxx xxxxxxx x&xxxx;xxxxxxxxx plněním xxxxxxxxxxx xxxxxxxxx xxxxxx: x) taková, x&xxxx;xxxxx xx pravděpodobné, xx xxxxx významnou částí xxxxxxxxx xxxxxxxxx plnění; x) xxxxxx, xxxxxxx xxxxxx xxxx xxxxxx xx xxxxxxx na xxxx xxxxxxxx, a c) xxxxxx, xxxxx xx xxxxxxx xxxxxxxxx na: x) xxxxxxxxxx xxxxxx xxxxxxx smluv xxxx xxxxxxxx xxxx smlouvy; xx) realizovaných x/xxxx xxxxxxxxxxxxxxx investičních xxxxxxxx x&xxxx;xxxxxx skupiny xxxxx xxxxxxxx xxxxxxxxx, xxxx xxx) xxxxx xxxx xxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx účetní xxxxxxxx, xxxxx vystavuje xxxxxxx. |
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xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx kapitálové xxxxxx xxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx kapitálové xxxxxx xxxxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx představující xxxxxx konvertibilních nástrojů xxxxxxxxxxxxxxx jako xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxxxx xxx xxxxxxxx |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;52 xxxx. b) |
documentation |
Složka xxxxxxxxx xxxxxxxx představující xxxxxxx xxxxxxx xxxxxxxxxx při xxxxxxxx xxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx a kumulované xx xxxxxxxx kapitálu. [Odkaz: Xxxxxxx úplný výsledek] |
||||
ifrs-full |
ReserveOfExchangeDifferencesOnTranslationContinuingHedges |
X instant, xxxxxx |
xxxxx |
Xxxx kurzových xxxxxxx xxx přepočtu, xxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx rozdílů xxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Fond xxxxxxxxx rozdílů při xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxXxxxxXxxxxXxxxxxxxxxXxXxXxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Fond xxxxxxxxx xxxxxxx xxx xxxxxxxx, xxxxxxxxxxx xxxxxx, xx xxxxx se xxx xxxxxxxxxxx zajišťovací xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx kurzových xxxxxxx při přepočtu x&xxxx;xxxxxxxxxxx se xxxxxxxxxxxxx xxxxxx, na které xx již xxxxxxxxxxx xxxxxxxxxxx účetnictví. [Xxxxx: Xxxx xxxxxxxxx xxxxxxx xxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx kurzových xxxxxxx xxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 1 xxxx.&xxxx;108, zveřejnění: XXX 21 xxxx.&xxxx;52 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx kurzové xxxxxxx xxxxxxxxxx xxx xxxxxxxx účetní xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss |
X instant, credit |
label |
Fond xxxxxxxxxx výnosů (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, xxxxx byly xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: xxxxxx od 1. 1. 2023, XXX 1 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx byly xxxxxxxxx z hospodářského xxxxxxxx [xxxxxx] |
Xxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx finanční xxxxxx (náklady) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx do xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 78 xxxx. e) |
documentation |
Složka xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxx x&xxxx;xxxxxx z investic xx kapitálových xxxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxx xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xx kapitálových xxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx zisky x&xxxx;xxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx úplného xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxx zisků x&xxxx;xxxxx z finančních xxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx xxxxxxx hodnotou vykázanou xx ostatního xxxxxxx xxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx [member] |
Příklad: IAS 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx z finančních xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva xxxxxxx xxxxxxx hodnotou vykázanou xx xxxxxxxxx úplného xxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx smlouvami, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx odst. X18 xxxx. b), odst. X19 xxxx. b), xxxx. X24 písm. x) x&xxxx;xxxx. X24 xxxx. x) standardu XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 116 |
documentation |
Kumulativní částka xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku u finančních xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými xxxxxxxxx, na něž xxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. b), xxxx. X19 písm. x), xxxx. C24 xxxx. x) x&xxxx;xxxx. X24 písm. x) xxxxxxxxx IFRS 17. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými smlouvami, xx xxx xxxx xx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 písm. x), xxxx. X24 xxxx. b) x&xxxx;xxxx. X24 písm. c) xxxxxxxxx IFRS 17 xx začátku období |
||||
periodEndLabel |
Fond xxxxx a ztrát x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx reálnou xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx xxx xxxx xx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. b), xxxx. X19 xxxx. x), xxxx. X24 písm. x) x&xxxx;xxxx. X24 xxxx. x) standardu XXXX 17 na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Fond xxxxx x&xxxx;xxxxx xx xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx do xxxxxxxxxxxx nástrojů |
Obvyklá xxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx a ztráty ze xxxxxxxxxxxxx nástrojů, xxxxx xxxxxxxxx investice xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx reálnou xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx xx xxxxxxxxxxxxx xxxxxxxx, které xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx nástrojů [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxxx xxxxxxxx, které xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, které xxxxxx jednotka xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxx realizovatelných finančních xxxxx |
Xxxxxxx praxe: Xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX 1 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx z přecenění realizovatelných xxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember |
member |
label |
Fond xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx příjmů (xxxxxxx) z pojistného plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx z hospodářského xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx pojistných xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx budou následně xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx [xxxxxx] |
Xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx vlastního kapitálu xxxxxxxxxxxxx akumulované xxxxxx (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, xxxxx xxxxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx |
Xxxxxxx praxe: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;78 písm. e) |
documentation |
Složka xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx příjmy (náklady) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx plnění z vystavených xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;35X písm. b) |
documentation |
Složka xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx kumulované xxxxxx na xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx přístupu [xxxxxx] |
Xxxxxxx xxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 35D xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxx úpravy na xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. e) |
documentation |
Složka xxxxxxxxx kapitálu představující xxxxxxxxxx přecenění plánů xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxxx plánů xxxxxxxxxxxx požitků [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx 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 úhrad xxxxxxxx xx akcie |
Obvyklá xxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx vytvořená z úhrad xxxxxxxx na akcie. |
||||
ifrs-full |
ReserveOfSharebasedPaymentsMember |
member |
label |
Fond xxxxx vázaných xx xxxxx [member] |
Příklad: IAS 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx kapitálu [xxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 písm. b) |
documentation |
Osa xxxxxxx definuje vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx [member] |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x), xxxxxxx: XXXX 7 odst. XX32 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxx, xx xxxxxx xxxxxxx xxxx budoucí xxxxxxx xxxx finančního xxxxxxxx xx xxxxx xxxxx v důsledku xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
RestatedMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx uvedené [member] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;106 písm. b), xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;20 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;8 odst. 28 xxxx.&xxxx;x) bod i), xxxxxxxxxx: XXX&xxxx;8 odst. 29 xxxx.&xxxx;x) bod i), xxxxxxxxxx: IAS 8 xxxx.&xxxx;49 xxxx. b) xxx x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx aktuálně xxxxxxx x&xxxx;xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxxxxx xxxxxxxx a retrospektivní přepočet“ x&xxxx;„Xxxxxx xx požadavku XXXX“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxx xxxxxxxxxx a peněžních ekvivalentů, xxxxxxx xxxxxxxxx nebo xxxxxxx xx xxxxxxx. [Xxxxx: Peněžní prostředky x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;5 odst. 11 |
documentation |
Popis xxxxxxx přístupu x&xxxx;xxxxxxx xx xxxxxxx vytvořených xx xxxxxxxx, xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx stavu a ekologickou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxx úhrady xxxxxx xx výtěžků z vyřazení xxxxxxxxxxxx nemovitého xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;75 písm. g) |
documentation |
Výše xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xx nemovitosti, xxxxxxxx xxxxxxx xxxxxx xxxxxx xx xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx měla být xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Dopad 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 xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx vyplývající z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx závazek x&xxxx;xxxxxx xxxxxxxxxxxxxxxxx, xxxx xx xxxxxx xxxx xxxxxxxx části podnikatelských xxxxxxx; xxxxxxxx podnikatelských xxxxxxx x&xxxx;xxxxxxx zemi xxxx xxxxxxx nebo xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx oblasti xx jiné; xxxxx xx xxxxxxxxx xxxxxx; x&xxxx;xxxxxxx xxxxxxxxxxxx, které xxxx xxxxxxxx dopad xx podstatu a zaměření xxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Rezervy na xxxxxxxxxxxxxxxxx |
Xxxxxxx: IAS 37 xxxx.&xxxx;70 |
xxxxxxxxxxxxx |
Xxxx xxxxxx xx xxxxxxxxxxxxxxxxx, xxxx je xxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx; xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx nebo xxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxx xx xxxx; xxxxx ve xxxxxxxxx xxxxxx; x&xxxx;xxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxx na xxxxxxxx x&xxxx;xxxxxxxx činnosti xxxxxx xxxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx restrukturalizaci [xxxxxx] |
Xxxxxxx: IAS 37 xxxx.&xxxx;70 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxxxx, xxxx xx xxxxxx nebo xxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx; xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx zemi xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxx xx xxxx; xxxxx xx xxxxxxxxx xxxxxx; x&xxxx;xxxxxxx reorganizace, xxxxx xxxx významný xxxxx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx zisky |
Příklad: XXX 1 xxxx.&xxxx;78 xxxx. e), příklad: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxx jednotky. |
||||
totalLabel |
Nerozdělené xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx zisky x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx za xxxxxxxxxx období |
Obvyklá praxe: XXX 1 odst. 78 xxxx. e) |
documentation |
Složka vlastního xxxxxxxx představující kumulovaný xxxxxxxxxxx xxxx xxxx xxxxxxx účetní jednotky x&xxxx;xxxxxxxx hospodářského xxxxxxxx xx vykazované xxxxxx [Xxxxx: Xxxxxxxxxxx zisky] |
||||
ifrs-full |
RetainedEarningsExcludingProfitLossForReportingPeriodMember |
member |
label |
Nerozdělené xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xx vykazované xxxxxx. [Xxxxx: Nerozdělené zisky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106, xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxxxxxxxx xxxx nebo xxxxxxx účetní jednotky. |
||||
ifrs-full |
RetainedEarningsProfitLossForReportingPeriod |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxxx zisky, hospodářský xxxxxxxx xx vykazované xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx nerozdělený hospodářský xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx. [Xxxxx: Nerozdělené xxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxXxxxXxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx zisky, xxxxxxxxxxx xxxxxxxx za xxxxxxxxxx období [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx jednotky za xxxxxxxxxx období. [Xxxxx: Xxxxxxxxxxx xxxxx [member]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx zádržného |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxxx účetní jednotka xxxxxxxx, dokud xxxx xxxxxxx xxxxxx podmínka. |
||||
ifrs-full |
RetirementsIntangibleAssetsAndGoodwill |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx, xxxxxxxx xxxxxx a goodwill |
Obvyklá xxxxx: XXX 38 odst. 118 xxxx. e) |
documentation |
Úbytek xxxxxxxxxx xxxxx a goodwillu xxxxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxx praxe: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: IAS 16 odst. 73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx, pozemky, budovy x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 1 odst. 106 xxxx. x), zveřejnění: XXX&xxxx;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 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx plánu x&xxxx;xxxxxxxx xxxxxx nebo xxxxxxx x&xxxx;xxxxx, xxxx xxxxxxxx, plány definovaných xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx zdaněním xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx (xxxxxx) v důsledku plánů xxxxxxxxxxxx xxxxxxx. Xxxxxx x&xxxx;xxxxx plánu xxxx xxxxx, xxxxxxxxx x&xxxx;xxxx xxxxxx xxxxxxxx z aktiv xxxxx společně x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxx, xxxxxxx o veškeré xxxx xxxxxxxxxxx s plánem, xxxxx daní, které xxxx zahrnuty x&xxxx;xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, použitých pro xxxxxxx současné hodnoty xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Ostatní xxxxx xxxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (zvýšení) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx z výnosů x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxx nákladů 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 o daň, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx, s výjimkou xxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx (výnosů) v důsledku xxxxx definovaných xxxxxxx. Xxxxxx z aktiv plánu xxxx xxxxx, xxxxxxxxx x&xxxx;xxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx a nerealizovanými xxxxx xxxx ztrátami plynoucími x&xxxx;xxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxx, xxxxx xxxx, xxxxx xxxx zahrnuty x&xxxx;xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: Xxxxxxx úplný xxxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Ostatní úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx plánu x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx nebo xxxxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) xxx i) |
documentation |
Snížení (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx zahrnutých xx xxxxxx xxxx xxxxxxx x&xxxx;xxxxx. Výnosy x&xxxx;xxxxx xxxxx xxxx xxxxx, dividendy x&xxxx;xxxx xxxxxx plynoucí x&xxxx;xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxx nebo xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx s plánem, xxxxx xxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx pro xxxxxxx současné hodnoty xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx [xxxxxx]; Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]; Zvýšení (snížení) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (výnosu)] |
||||
negatedLabel |
Zvýšení (xxxxxxx) čistého závazku (xxxxxx) z definovaných požitků xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxx nákladů x&xxxx;xxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxxx z práv na xxxxxxx, x&xxxx;xxxxxxxx úrokového xxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxx xxxx nákladů. [Xxxxx: Xxxxx xx xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxx hodnotě; Zvýšení xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx z definovaných xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxx výnosu] |
||||
ifrs-full |
RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xx xxxxxxx hodnotu. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx; 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 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXX 16 odst. 77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx na xxxxxxx xxxxxxx. [Odkaz: Pozemky, xxxxxx a zařízení; Xxxxxxxx xxxxx z přecenění] |
||||
ifrs-full |
RevaluationOfIntangibleAssetsAbstract |
label |
Přecenění nehmotných xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;39, zveřejnění: XXX&xxxx;38 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx kumulovaný xxxxxxxx xxxxx z přecenění x&xxxx;xxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx fondu x&xxxx;xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 1 xxxx.&xxxx;108, zveřejnění: XXX 16 odst. 39, xxxxxxxxxx: XXXX 1 xxxx. IG10 |
documentation |
Tento člen xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx. [Odkaz: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
Xxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;102, xxxxxxx: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: XXX&xxxx;1 odst. 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 x), zveřejnění: XXXX 5 xxxx.&xxxx;33 xxxx. x) xxx x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 xxxx. x), zveřejnění: XXXX 8 xxxx.&xxxx;28 xxxx. x), xxxxxxxxxx: IFRS 8 odst. 32, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;33 xxxx. a), zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxx vznikající x&xxxx;xxxxxxx činností xxxxxx xxxxxxxx. Xxxxxxx xx xxxxxx xxxxxxx&xxxx;xxxxx xxxx xxxxxxx&xxxx;xxxxxxx, xxx xxxx x&xxxx;xxxxx&xxxx;xxxxxxxx xxxxxxxxx kapitálu, xxx která xx xxxxxx xxxxxxxxx xx&xxxx;xxxxxxxx xxxxxxxxxxxx nároků. |
||||
totalLabel |
Výnosy xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxx a ostatních xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx smluv x&xxxx;xxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxx plynoucích xx xxxxx o zhotovení. Xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxx xxxxxxx sjednané za xxxxxx výstavby aktiva xxxx takového souboru xxxxx, xxxxx xx xxxxxxxx xxxxxxxx nebo xx xxxxxxx z hlediska xxxxxx, xxxxxxxxxxx x&xxxx;xxxxxx xx xxxx xxxxxxxxx xxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;113 xxxx. x), xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;114 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxx xx zákazníky. Xxxxxxxx xx xxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xx účelem xxxxxxx xxxxx xxxx xxxxxx, které xxxx xxxxxxxx běžné xxxxxxxx xxxxxx xxxxxxxx, výměnou xx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx dividend vykázaných xxxx xxxxxx. Xxxxxxxxx xxxx xxxxxxxxx zisků xxxxxxxxxx investic xx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxx xxxxxx xx konkrétní xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy ze xxxxxxxx dotací |
Obvyklá xxxxx: XXX 20 xxxx.&xxxx;39 xxxx. b) |
documentation |
Částka výnosů xxxxxxxxxx v souvislosti xx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: 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 xxxxxxxxxx xxxxx, xxx snížení xx xxxxxx xxxxxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXX 1 xxxx.&xxxx;85, xxxxxxx: datum konce xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 37 písm. b), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX24 písm. a) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx, xxx snížení xx xxxxxx xxxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromInterest |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), zveřejnění: XXXX 12&xxxx;xxxx.&xxxx;X13 xxxx. x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxxx k plnění xxxxxxxxx nebo částečně xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxx x&xxxx;xxxxxx xxxxxxxxx (nebo xxxxxxxx splněných) x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]; Xxxxxx xx smluv xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfCargoAndMailTransportServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx služeb xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx služeb |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx herních xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z poskytování xxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxxxxxxxx xxxxxx v oblasti xxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx. [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 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů z poskytování xxxxxx údržby x&xxxx;xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxx x&xxxx;xxxxxxx informačních xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z poskytování xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx technologií. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx služeb propojení |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx služeb xxxxxxxxx xxxxx provozovatelům. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx internetových a datových xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx a datových xxxxxx. [Xxxxx: Výnosy] |
||||
totalLabel |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z poskytování xxxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfMobileTelephoneServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx mobilních xxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx mobilních xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxXxxxxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z poskytování ostatních xxxxxxxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxx cestujících. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfPrintingServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx tiskařských služeb |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, 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 spřízněnými xxxxxxxx |
Xxxxxxx: XXX 24 odst. 21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx telekomunikačních xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx telefonních xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx služeb xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx spojených x&xxxx;xxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxx. |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka výnosů x&xxxx;xxxxxxx zemědělských výrobků. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx alkoholu a alkoholických xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx knih. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxx xxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy z prodeje xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx elektrické energie. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfFoodAndBeverage |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx potravin x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx potravin x&xxxx;xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z prodeje xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfGoods |
X duration, credit |
label |
Výnosy x&xxxx;xxxxxxx zboží |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxx zboží. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 odst. 21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx výrobků x&xxxx;xxxxx xxxxxxxxx se xxxxxxxxxxx stranami. [Odkaz: Xxxxxx; Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka výnosů x&xxxx;xxxxxxx xxxxxxx plynu. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx plynu; Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfOilAndGasProducts |
X duration, xxxxxx |
xxxxx |
Xxxxxx z prodeje xxxx x&xxxx;xxxxxxx výrobků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfPetroleumAndPetrochemicalProducts |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx ropných x&xxxx;xxxxxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Aktuální xxxxxx ropných a petrochemických xxxxxxx; Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfPublications |
X duration, credit |
label |
Výnosy x&xxxx;xxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z prodeje xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx z prodeje cukru. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfTelecommunicationEquipment |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x), xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx aktivace, xxxxx xx použit xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx podniku xx xxxx akvizice |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 písm. q) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx nabývaného xxxxxxx xx data xxxxxxxx, xxxxx xx xxxxxxxx v konsolidovaném xxxxxx x&xxxx;xxxxxx xxxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx kombinované xxxxxx xxxxxxxx, xxxx xxxxx xx kombinaci xxxxx xx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx ii) |
documentation |
Výnosy xxxxxxxxxxx účetní xxxxxxxx, xxxx xxxxx xxxxx xxxxxxxx xxxxx podnikových xxxxxxxxx, xxxxx nastaly x&xxxx;xxxxxxx xxxxxx xxxxxx, xxxx xx xxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx kombinace [member]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx směnou xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx finanční xxxxxx v rámci xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]; Xxxxxx xx smluv xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxx služeb xxxxxxxxx x&xxxx;xxxxxxxxx xx nehmotné xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxx s výstavbou xx xxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxxx]; Výnosy ze xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxXxXxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 15 odst. 116 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxx xxxxxxxx xx xxxxxxxx smluvního xxxxxxx xx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
(X) duration |
label |
Zrušení, xxxxxxx xx úvěrové xxxxxx finančních xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx rezerv xx úvěrové ztráty xxxxxxxxxx aktiv v důsledku xxxxxxx xxxxxx ze xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [member]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx, rezervy na xxxxxxx xxxxxx finančních xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zrušení xxxxxx xx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. x), zveřejnění: IAS 36 xxxx.&xxxx;130 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx zvýšení xxxxxx hodnoty aktiva xxxx penězotvorné jednotky xx xxxx (xxxx) xxxxxx získatelnou xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxx xx znehodnocení] |
||||
ifrs-full |
ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome |
X duration, credit |
label |
Zrušení xxxxxx xx xxxxxxxxxxxx xxxxxxxx v ostatním xxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;126 xxxx.&xxxx;x), zveřejnění: XXX 36 xxxx.&xxxx;129 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx v ostatním xxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxx xx xxxxxxxxxxxx; Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázané v ostatním xxxxxx výsledku, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx úplném výsledku x&xxxx;xxxxxxxxxx aktiv s výjimkou xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx; Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx by měla xxx zpravidla zadána xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený dobrovolnými xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ztráty xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 písm. e) bod iv) |
documentation |
Částka xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx; Xxxxxxx, xxxxxx a zařízení] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx měla xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx zadat zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx znehodnocení [member]; Xxxx xxxxx účetních xxxxxx vykázaných podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx standardy XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 odst. 126 xxxx. x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;129 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxxx xxxxxx xx xxxxxxxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;55 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx ze znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxx aktiva] |
||||
commentaryGuidance |
Pro tento xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx hodnota XBRL. Xxxxx se xxxxx xxxxx používá s vázanými xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) u penězotvorné xxxxxxxx, vstupní veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený dobrovolnými xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená hodnota [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx u nehmotných aktiv x&xxxx;xxxxxxxx goodwillu. [Xxxxx: Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx 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 znehodnocení [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 prognóza přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných standardy XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx diverzifikace rizik [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx, investiční xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76 písm. x), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 písm. d) xxx v) |
documentation |
Částka zrušení xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku. [Xxxxx: Zrušení xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Investiční xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [member]; Xxxxx xxxxxxxx na 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, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx výsledku, xxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx zrušení xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxx x&xxxx;xxxxx. [Odkaz: Zrušení xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském výsledku] |
||||
commentaryGuidance |
Pro xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx hodnotu XXXX. [Xxxxx: Kumulované odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [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]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
negatedLabel |
Zrušení xxxxxx xx znehodnocení vykázané x&xxxx;xxxxxxxxxxxx výsledku, úvěry x&xxxx;xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x) bod vi), xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. a) |
documentation |
Částka xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx a zařízení. [Xxxxx: Xxxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx se xxxxx xxxxx používá s vázanými xxxxx, xxxx xxxxx xxxxx zadat zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, vstupní veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (snížení) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx zajistitele xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx ztráty ze xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx pohledávky |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx sníženého xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x), zveřejnění: XXX 2 xxxx.&xxxx;36 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxx xxxx zásob xxxxxxxx do xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx ocenění xxxxx xxxxxxxxxxxxx xx xxxxxxx čisté xxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxx ocenění xxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx kladná hodnota XXXX. Xxxxx xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené změnami xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných smluv [xxxxxx]; Účinek diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
negatedLabel |
Zrušení xxxxxxxxx xxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxXxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxxxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxxxxxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci, xxxxx xxxx xxxxxxxxxx a následně xxxxxxx. [Xxxxx: Podmíněné xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Reverzní xxxxxx x&xxxx;xxxxxxx odkupu x&xxxx;xxxxxxxxxx kolaterál xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx a hotovostního xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxXxxxxXxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx použitá jako xxxxxxx xxxxxxxxxx cena |
Zveřejnění: XXXX&xxxx;1 odst. 30 |
documentation |
Částka aktiv x&xxxx;xxxxx k užívání, x&xxxx;xxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx podle xxxxxxxxx IFRS xxxxxx xxxxxxx použita xxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, xxxxx xxxxxxxxxxx xxxxx nájemce x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xx xxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx, xxxxx xx xxxxxxxxx leasingu x&xxxx;xxx xxx xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Aktiva z práva x&xxxx;xxxxxxx, zvýšení (xxxxxxx) xxxxxxxx xxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxxx fondu x&xxxx;xxxxxxxxx, xxxxx xxxxxxx s aktivy x&xxxx;xxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Xxxxxx z práva k užívání] |
||||
ifrs-full |
RightofuseAssetsMember |
member |
label |
Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 33 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx, xxxxxxxx xxxxx z přecenění |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx fondu x&xxxx;xxxxxxxxx, který souvisí x&xxxx;xxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Xxxxxx z práva x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx, xxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxx aktiv x&xxxx;xxxx x&xxxx;xxxxxxx, xxxxx by xxxx vykázána, xxxxx xx xxxxxx xxxx xxxxxxxxx na xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxxx definici xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 16 odst. 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 xxxxx x&xxxx;xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxxx kapitálu |
Zveřejnění: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx v) |
documentation |
Popis xxxx, xxxxxxxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx kapitálu. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) bod xx), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101 písm. b), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxxx xxxxxxxx požaduje, xxx nesla xxxxxxxxx xxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx toků, která xxxxxxx z nefinančního rizika, xxxx daná účetní xxxxxxxx xxxx pojistné xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx praxe: IFRS 7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx rizik xxxxxxxxxxxxx z finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxx rizik xxxxxxx x&xxxx;xxxxxxxx se xxxxxxx xxxxxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx. X8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx odpovídající xxxx rizik spojené x&xxxx;xxxxxxxxxx xxxxxxxx xx xxxxxxx charakteristikou, která xxxxxx xxxxxxxxxxx xxxxx. [Xxxxx: Finanční nástroje, xxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx zadat zápornou xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Kumulované odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Podíl xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx rizika [xxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx [member] |
Zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx rizika. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Proměnné xxxxxx“, xxxx-xx xxxxxx xxxxx jiný člen. |
||||
ifrs-full |
RoyaltyExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Prodej xxxx xxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx vlastního kapitálu x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx a marketingové xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxx zboží xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;X89 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;X89 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx kanály. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Prodejní xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Prodej, xxxxxxx xxxxxxx xxxxxxxx, aktiva |
||||
ifrs-full |
SalesFairValueMeasurementEntitysOwnEquityInstruments |
(X) xxxxxxxx, debit |
label |
Prodej, ocenění xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx prodeje. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, ocenění reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní jednotky |
||||
ifrs-full |
SalesFairValueMeasurementLiabilities |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx ocenění závazků xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: V reálné xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxxxx xxxxxxx xxxxxxxx, závazky |
||||
ifrs-full |
SalesOfPropertyAndOtherAssetsRelatedPartyTransactions |
X duration, xxxxxx |
xxxxx |
Xxxxxx nemovitostí x&xxxx;xxxxxx xxxxx, xxxxxxxxx xx xxxxxxxxxxx stranami |
Příklad: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
SecuredBankLoansReceived |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx bankovní xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx xx xxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxx úvěry] |
||||
ifrs-full |
SecuritiesLendingMember |
member |
label |
Půjčky cenných xxxxxx [member] |
Příklad: IFRS 7 xxxx. X33, příklad: XXXX 7 odst. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxx xxxxxx, x&xxxx;xxxxx nichž xxxxxxx xxxxxxx cenné xxxxxx xxxxxxx za xxxxxxxxx xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx [member] |
Příklad: XXXX 7 odst. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx prostřednictvím xx jednotlivá xxxxxx xxxxxx xx xxxxxxx x&xxxx;xxxxxxx účetní xxxxxxxx, xxxxx xxxx xxxxxxx xxxxxxxx xxxxx skupinou xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxx [member] |
Příklad: XXXX 12 xxxx.&xxxx;X23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx používané xxx xxxxxxx xxxxxxxxxxxx, jejichž xxxxxxxxxxxxxxx se xxxxxxxxxx xxxxxx sloučí xx xxxxxxx x&xxxx;xxxxxxx subjektu xxxxxxxxxx xxxxxx, xxxxx xxxx dluhové xxxxxxxx xxxxx xxxxxxxx aktiv. |
||||
ifrs-full |
SegmentConsolidationItemsAxis |
axis |
label |
Položky xxxxxxxxxxx xxxxxxxx [axis] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx, ve xxxxxx xx vykázáno xxxxxxxxxx xxxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IFRS 5 xxxx.&xxxx;41 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxxxxxxx segmentu, xx xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx k prodeji. [Odkaz: Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx skupiny klasifikované xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx [xxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXXX&xxxx;15 odst. 115, xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;96 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
SegmentsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx [member] |
Příklad: XXX 19 odst. 138 písm. d), xxxxxxxxxx: IAS 36 odst. 130 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXXX&xxxx;15 odst. 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 člen představuje xxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Segmenty“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx náklady |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxx jednotky. |
||||
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. |
||||
xxxxxXxxxx |
Xxxxxxxx, xxxxxxx x&xxxx;xxxxxxx náklady xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxx x&xxxx;xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx, správní x&xxxx;xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;104, obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx částku xxxxxxx xxxxxxxxxxxxx s prodejní, xxxxxxx x&xxxx;xxxxxxxxxxxxxxx činností xxxxxx xxxxxxxx. Xxxxx xxxx xx používá x&xxxx;xxxxxxxxx xxxxxxx xxxxx druhu x&xxxx;xxxxxxx řádkové položce xx xxxxxx zisků x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxXxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisk (xxxxxx) x&xxxx;xxxxxxx u finančních xxxxxxxx |
Xxxxxxxxxx: XXXX 16 odst. 90 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) z prodeje x&xxxx;xxxxxxxxxx xxxxxxxx. Xxxxxxxx leasing xx xxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxXxxxXxxxXxXxxxxxXxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxx xxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx analýzy citlivosti xxxxxxxx xx xxxxx xxxxxxx xxxxxx, xxxxx xx xxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxx xx xx xxxxx proměnné xxxxxxx xxxxxxxxxxx rizika, xxxxx x&xxxx;xxxxxx datu xxxxx xxxxxx, xxxxxxxxx xx xxxxx, ztrátě xxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxx riziko [member]] |
||||
ifrs-full |
SensitivityAnalysisToInsuranceRisk |
text |
label |
Analýza xxxxxxxxxx xx xxxxxxxx xxxxxx |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. a) |
documentation |
Popis xxxxxxx citlivosti, xxxxx xxxxxxx, xxx xx xxx xxxxxxxxxxx výsledek x&xxxx;xxxxxxx kapitál ovlivněn, xxxxx by xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx proměnných xxxxxxxxxx xx xxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxx xxxxx ke xxxxx xxxxxxxx xxxxxx; xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxx xxxxxx analýzy xxxxxxxxxx a veškeré xxxxx x&xxxx;xxxxxx xxxxxxxx a předpokladech xxxxxx xxxxxxxxxxx období. |
||||
ifrs-full |
SeparateManagementEntitiesAxis |
axis |
label |
Samostatné xxxxxx xxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx jednotky [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje samostatné xxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxx jednotce xxxxxxxxx služby xxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxxxxxx xxxxxx účetní jednotky“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx nebo xxxxxxxxxx podniku [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;27 odst. 4 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxx závěrka xx xxxxxx závěrka xxxxxxxxxxx xxxxxx jednotkou, x&xxxx;xxx xx účetní jednotka xxxxx rozhodnout, x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx XXX&xxxx;27, xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx podniků xxxxx v pořizovacích xxxxxxxxx, x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;9, xxxx za xxxxxxx ekvivalenční metody, xxx je xxxxxxx xx standardu XXX&xxxx;28. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxx] |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;6 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx [xxxxxx] |
Xxxxxxxxxx: SIC 29 odst. 6 |
documentation |
Tento xxxx představuje ujednání, x&xxxx;xxxxx xxxxxx jednotka (xxxxxxxxxxxx) může xxxxxxx xxxxxx x&xxxx;xxxxx účetní xxxxxxxxx (xxxxxxxxx) xx xxxxxx poskytování xxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxxxxxxx přístup x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx být xxx xxxxxxxxx, tak x&xxxx;xxxxxxxxxxxxx účetní jednotkou xxxx x&xxxx;xxxxxxx orgánem. Xxxxxxxx ujednání o poskytování xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxxx xxxx, xxxxxxx, xxxxxxxxxx, xxxxxx, xxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxx. Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx (xxxx. xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx, xxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx nebo xxxxxxxxxxxx xxxxxxxxxxx). Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu pro xxx „Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Odkaz: Stát [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx práva x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx nákladů xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx, xxxxxxxxx se xxxxxxxxxxx stranami |
Příklad: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx služeb xxxxxxxxx x&xxxx;xxxxx&xxxx;xxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx, podmíněné xxxxxxx vykázané x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx byly xxxxxxxxxx. [Xxxxx: Podmíněné závazky xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx xxxxxxx, podmíněné závazky xxxxxxxx v podnikové xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 odst. 21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx závazků xxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Úhrn úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx xx požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx závazků xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 písm. j) |
documentation |
Částka xxxxxxx xxxxxxxxxxxx ve xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Odkaz: Spřízněné xxxxxx [member]] |
||||
commentaryGuidance |
Pro tento 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. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx úprav účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza přijatých (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl zajistitele xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
(X) xxxxxxxx, credit |
label |
Vypořádání, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 písm. x) bod iii) |
documentation |
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Xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje účetní xxxxxxxx |
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(X) xxxxxxxx, xxxxx |
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Xxxxxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
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Xxxxxxx xx vypracování xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
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Xxxxx xxxx představuje kategorii xxxxx xxxxxxxxxx xx xxxxxxx nákladů xx xxxxxxx xxxx xxxxxxx xxxxx se zákazníky xxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxx smlouvy. [Xxxxx: Xxxxxx xxxxxxxxxx na xxxxxxx nákladů na xxxxxxx nebo xxxxxxx xxxxx se zákazníky] |
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Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
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X&xxxx;xxxxxxxx, xxxxx |
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Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 odst. 39M xxxx.&xxxx;x) |
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Xxxxx xxxxxx jednotky xx xxxxxx, která xx byla xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx xxx x&xxxx;xxxxxxxx xxxxxx, x&xxxx;xxxxx xx uplatňován xxxxxxxxxx xxxxxxx, xxxxx xxx uplatněn xxxxxxxx XXX&xxxx;39. |
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Xxxxxxxxxx: XXXX 12 odst. 23 xxxx. x) |
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Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;23 xxxx. x) |
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ShareOfContingentLiabilitiesOfAssociatesMember |
member |
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Xxxxxxx: XXX&xxxx;37 odst. 88 |
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X&xxxx;xxxxxxx, xxxxxx |
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Příklad: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx xxxxxx xxxxxxxx xx částce vydaných xxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. |
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X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xx&xxxx;xxxxxxxxx xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 a nederivátových xxxxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx xxxxxx odložených xxxxxxxx závazků xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxxxxxxxx xx xxxxx v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx smluv. [Xxxxx: Odložené daňové xxxxxxx] |
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X&xxxx;xxxxxxx, credit |
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Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. b) |
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X&xxxx;xxxxxxx, xxxxxx |
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Xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 39J xxxx.&xxxx;x) |
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Xxxxx xxxxxx xxxxxxxxxxxx xxxxxxx účetní jednotky xxxxxxxxx ke xxxxxxx xxxxx xxxxxxxxxxxxx ze xxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx smluv. [Xxxxx: Xxxxxxxx [member]] |
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ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39 |
X instant, debit |
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Xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx&xxxx;xxx xxxxxxx IAS 39 xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4. V případě xxxxxxxxxx xxxxx oceněných xxxxxxxxxxx xxxxxxxx by částka xxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxx znehodnocení. [Odkaz: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X písm. a) standardu XXXX 4, xxxxxx xxxxxxx] |
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XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
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Xxxxx finančních xxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx účetní xxxxxxxx na reálné xxxxxxx xxxxxxxxxx aktiv xxxxx&xxxx;xxxx.&xxxx;39X písm. a) standardu XXXX 4. [Odkaz: Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X písm. a) standardu XXXX 4, xxxxxx xxxxxxx] |
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XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4, xxxxx xxxxxx xxxxx xxxxxxx riziko, xxxxxx hodnota xxx xxxxxxx IAS 39 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx&xxxx;xxx xxxxxxx IAS 39 xxxxxxxxxx aktiv xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4, která xxxxxx xxxxx úvěrové xxxxxx. V případě finančních xxxxx oceněných xxxxxxxxxxx xxxxxxxx xx částka xxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxx xxxx.&xxxx;39X písm. a) standardu XXXX 4, reálná xxxxxxx] |
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Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 odst. 39J xxxx.&xxxx;x) |
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XxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
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Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. b) |
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XxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xx uplatňován xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M xxxx.&xxxx;x) |
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Xxxxx účetní xxxxxxxx xx xxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx je xxxxxxxxxx xxxxxxxxxx přístup. [Xxxxx: Xxxxxxxx xxxxxx] |
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XxxxxXxXxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx zvýšení (xxxxxxx) xxxxxx hodnoty finančních xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx xxxxxx xxxxxxxx xx zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx IFRS 4. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
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XxxxxXxXxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxx (snížení) xxxxxx xxxxxxx xxxxxx xxxxxxxxxx aktiv, než xxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4 |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx xxxxxx xxxxxxxx xx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx jiných xxxxxxxxxx xxxxx, xxx xxxxx xxxx xxxxxxx x&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4, xxxxxx xxxxxxx] |
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X&xxxx;xxxxxxx, xxxxxx |
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Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39J xxxx.&xxxx;x) |
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Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx, xxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx x&xxxx;xxxxxx xxxxx vyplývající. |
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ifrs-full |
ShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39 |
X instant, credit |
label |
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Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx xxxxxx xxxxxxxx xx xxxxxx závazků x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx podle XXX 39. [Odkaz: Xxxxxxxx [xxxxxx]] |
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X&xxxx;xxxxxxxx, xxxxxx |
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Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, očištěný x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X16 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx xxxxxx xxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx přidružených a společných xxxxxxx xxxxxxxx ekvivalenční xxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx úplný výsledek] |
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XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
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Podíl xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx účtovaný xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), zveřejnění: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
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Xxxxx účetní xxxxxxxx xx ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxx podniky [member]; Xxxxxxx xxxxx xxxxxxxx] |
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XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxXxxXxxxxxxx |
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Xxxxx xx ostatním xxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, xxxx xxxxxxxx [abstract] |
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ifrs-full |
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract |
label |
Podíl xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx ekvivalenční metodou, xxxxxxxx x&xxxx;xxxxxx xxxxx [xxxxxxxx] |
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XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
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Xxxxx xx xxxxxxxx úplném výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxx reklasifikovaný xx xxxxx nebo xxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82X |
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Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx. |
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Xxxxx xx xxxxxxxx xxxxxx výsledku přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, který xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx o daňový dopad |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;82X |
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Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční metodou, xxxxx xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, očištěný o daňový xxxxx. |
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X&xxxx;xxxxxxxx, xxxxxx |
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Xxxxx xx xxxxxxxx úplném xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx nebude xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx, před xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 82A |
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Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82X |
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Xxxxx xx xxxxxxxx úplném xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, xxxxx xxxxxx reklasifikovaný xx zisku xxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Podíl xx xxxxxxxxxxxx výsledku xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx zachycených xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx zachycený xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;x), zveřejnění: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23 xxxx. x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxxx ekvivalenční xxxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Společné xxxxxxx [xxxxxx]; Zisk (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx zachycený xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxx xxxxxxxx z pokračujících xxxxxxxx xxxxxxxxxxxx a společných podniků xxxxxxxxx xxxxxxxxxxxx metodou |
Zveřejnění: XXXX 12 odst. B16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx podniků xxxxxxxxx xxxxxxxxxxxx metodou. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxx vykazované xxxxxxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností] |
||||
ifrs-full |
ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod |
X duration, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx. B16 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx hospodářském výsledku x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Přidružené xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxx xxxxxxxx společných xxxxxxx zachycený xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx výsledku xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx metodou. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx na xxxxxxxxxxxxxxxx xxxxxxxx týkajících se xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx xx xxxxxxx xxxxxx na xxxxxxx xxxxxxxxx překrývacího přístupu, xxxx xxxxxxxx |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx částce reklasifikačních xxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx, u nichž xxxxx xxxxx účetního xxxxxx xx zrušení xxxxxx xx základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx. Reklasifikační xxxxxx jsou částky xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, xxxxx byly v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxxxxxx úpravách týkajících xx finančních xxxxx, x&xxxx;xxxxx xxxxx xx xxxxxxx xxxxxx xx xxxxxxx uplatnění překrývacího xxxxxxxx, xxxxxxxx o daňový xxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X písm. b) |
documentation |
Podíl xxxxxx jednotky na xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx, u nichž xxxxx xxxxx účetního xxxxxx xx xxxxxxx xxxxxx xx xxxxxxx uplatnění xxxxxxxxxxxx xxxxxxxx, očištěných x&xxxx;xxxxxx xxxxx. Reklasifikační xxxxxx jsou xxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx na xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou |
Zveřejnění: XXXX 12 xxxx. X16 xxxx. d) |
documentation |
Podíl xxxxxx jednotky xx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx podniky [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx metodou] |
||||
ifrs-full |
SharePremium |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. e) |
documentation |
Částka xxxxxxx xx xxxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxx [member] |
Zveřejnění: XXX&xxxx;1 odst. 106 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx přijatou xx xxxxxxxxxxx z emise xxxxx účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxXxXxxxxxXxXxXxxXxxxxxxxxxxxXxXxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxx xxxx přidružených xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxx v držení xxxxxx jednotky nebo x&xxxx;xxxxxx jejích dceřiných xxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Přidružené podniky [xxxxxx]; Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxxxxXxxXxxxxxxxxXxxXxxxXxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxx xxxx x&xxxx;xxxxx x&xxxx;xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 písm. a) bod xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx vyhrazených x&xxxx;xxxxxx na základě xxxx x&xxxx;xxxxx x&xxxx;xxxxxxx xxxxx. |
||||
xxxx-xxxx |
Xxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxx |
Xxxxxxx: IAS 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxx činností účetní xxxxxxxx. [Odkaz: Pozemky, xxxxxx a zařízení] |
||||
ifrs-full |
ShipsMember |
member |
label |
Lodě [member] |
Příklad: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxxx námořní xxxxxxxx xxxxxxxxx v rámci činností xxxxxx jednotky. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx výpůjčky |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxxxxxxxxx xxxxxxx z financování, příklad: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx výpůjčky. [Xxxxx: Výpůjčky] |
||||
ifrs-full |
ShorttermContractsMember |
member |
label |
Krátkodobé smlouvy [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxx ekvivalentů xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx vklady, neklasifikované xxxx peněžní xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxx v držení xxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxx jako xxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx ekvivalenty] |
||||
ifrs-full |
ShorttermEmployeeBenefitsAccruals |
X instant, credit |
label |
Krátkodobé xxxxxx xxxxxxxx období xx zaměstnanecké požitky |
Obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx výdajů xxxxxxxx xxxxxx xx xxxxxxxxxxxxx (xxxx než xxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx), x&xxxx;xxxxx se xxxxxxx, xx budou xxxxx xxxxxxxxxx do xxxxxxxx xxxxxx xx xxxxx xxxxxxxx xxxxxx, xx kterém xxxxxxxxxxx xxxxxxxx xxxxxx jednotce xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xx xxxxxxxxxxxxx požitky (xxxx xxx požitky xxx xxxxxxxx xxxxxxxxxx xxxxxx), u nichž xx xxxxxxx, xx budou xxxxx xxxxxxxxxx do xxxxxxxx měsíců xx xxxxx xxxxxxxx xxxxxx, xx kterém xxxxxxxxxxx xxxxxxxx účetní jednotce xxxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xx zaměstnanecké xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxxxxxxx požitky [abstract] |
||
ifrs-full |
ShorttermInvestmentsClassifiedAsCashEquivalents |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx, klasifikované xxxx xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 10 X&xxxx;xxxxxx věc, příklad: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx právní xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxx procesy] |
||||
ifrs-full |
ShorttermMiscellaneousOtherProvisions |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx různých xxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxx ostatní xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx rezervy xx xxxxxxxxx smlouvy |
Příklad: IAS 37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxx xx xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxx do původního xxxxx x&xxxx;xxxxxx |
Xxxxxxx: IAS 37 – X&xxxx;xxxxxxxx: xxxxxxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx xx náklady na xxxxxxxx provozu, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx. [Xxxxx: Rezerva xx xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, 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 xxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 1 Xxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxx. [Xxxxx: Rezerva xx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx všechny xxxxxxxx xxxxxxxxxx xxxxxxx sazby, xxxxx jsou xxxxxxxxx xxxxxxx referenčních úrokových xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [axis] |
Zveřejnění: XXX 27 xxxx.&xxxx;16 xxxx. b), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b), xxxxxxxxxx: XXXX&xxxx;12 odst. B4 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 odst. 39J, xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 27 odst. 16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 písm. x), xxxxxxxxxx: IFRS 12 xxxx. B4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X.XX instant |
label |
Významná xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Hodnota xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx při xxxxxxx xxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxx, xxxxx xxxxxxx xxxx xxx xxxx xxxxxx vykazovaného účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příspěvek na xxxxxxxx zabezpečení |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxx příspěvky xx xxxxxxxx zabezpečení. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx požitky] |
||||
ifrs-full |
SpareParts |
X instant, debit |
label |
Aktuální xxxxxx náhradních xxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace xxxxxxxxxx xxxxx představujících xxxxxxx xxxxxxxxxxxxx dílů, xxxxx xxxx xxxxxxxxxx xxxx zásoby x&xxxx;xxxxxxxxx xxx xxxxxx a výměnu xxxxxxx dílů. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxxxxxxx požitků, xxxxx xx zřizují xxxxxxx x&xxxx;xxxxxxxx xx xx xxxxxxx xxxxxx xxxxxxxx (xxxx xx xxxxxxx účetní jednotky xxxxxx kategorie). Xxxx xxxxxxxxxx xxxxxx nebo xxxxxx samosprávou, xxxx. xxxxx xxxxxxxxx, xxxxx xxxx pod xxxxxxxxx xxx xxxxxx vykazující xxxxxx xxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx o změnách vlastního xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxx xxxxxxxxx kapitálu [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx tabulky. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxx xxxx vlastního kapitálu [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxx xxxxxxxxx kapitálu. |
||||
ifrs-full |
StatementOfChangesInNetAssetsAvailableForBenefitsAbstract |
label |
Výkaz xxxx xxxxxxx aktiv xxxxxxxxxxxx xxx požitky [abstract] |
||
ifrs-full |
StatementOfComprehensiveIncomeAbstract |
label |
Výkaz x&xxxx;xxxxxx výsledku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXXXXXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx o souladu s IFRS [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx prohlášení x&xxxx;xxxxxxx se xxxxx xxxxxxxxx IFRS. |
||||
ifrs-full |
StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract |
label |
Výkaz zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxx úplného xxxxxxxx [abstract] |
||
ifrs-full |
StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 |
text |
label |
Prohlášení, xx xxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX&xxxx;7 x&xxxx;XXXX&xxxx;9. |
Xxxxxxxxxx: XXXX 1 xxxx. X2 xxxx. b) |
documentation |
Prohlášení, že xxxxxxxxxx informace xxxxxx x&xxxx;xxxxxxx xx standardy XXXX&xxxx;7 x&xxxx;XXXX&xxxx;9. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxx20XxXXXX17XxXxxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že účetní xxxxxxxx používá odstavec 20 xxxxxxxxx IFRS 17 při xxxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxx xxxxxxxx používá xxxxxxxx 20 standardu XXXX 17 při xxxxxxxx xxxxxx xxxxxxxxxx xxxxx, na které uplatňuje xxxxxxxxx xx&xxxx;xxxxxx x&xxxx;xxxxxxx x&xxxx;XXXX 17. [Xxxxx: Xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxXxxxXxxxxXxxxxxXxxXxXxxxxxXxxxxxxxxXxxxxxXxXxxxxXxXxxxxXxxxxxxXXXX17 |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxx nezveřejněné xxxxxxxxx x&xxxx;xxxxxx xxxxxx, ke kterému xxxxx xxxxx xxx xxx xxx xxxx xxxxxx xxxxxxx xxxxxxxx xxxxxx, xx&xxxx;xxxxxx xxxxxx xxxxxxx IFRS 17 |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. C28 |
documentation |
Prohlášení, xx&xxxx;xxxxxx jednotka xxxxxxxxxxxx xxxxx nezveřejněné informace x&xxxx;xxxxxx xxxxxx, xx&xxxx;xxxxxxx xxxxx dříve xxx xxx let xxxx xxxxxx xxxxxxx účetního xxxxxx, xx&xxxx;xxxxxx poprvé xxxxxxx XXXX 17. |
||||
ifrs-full |
StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod |
text |
label |
Prohlášení, xx&xxxx;xxxxxx jednotka xx xxxxxxxx xxxxxx xxxxxxx, xxxxx umožňuje, aby xx účetní jednotka xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxx xxx xxxxxxx ekvivalenční xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že účetní xxxxxxxx xx rozhodla použít xxxxxxx, xxxxx umožňuje, xxx xx xxxxxx xxxxxxxx ponechala xxxxxx xxxxxxxx pro xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx podnikem xxx xxxxxxx xxxxxxxxxxxx xxxxxx. |
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xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxxxXxXxXxxxxxxxXxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX16 |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx, xxx xxxxxxx xxxxxxxxxxx xxxx zahrnuje xxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxxxx XXXX&xxxx;16. |
Xxxxxxxxxx: IFRS 16 odst. C4 |
documentation |
Prohlášení, xx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx&xxxx;X3 xxxxxxxxx&xxxx;XXXX 16 xxx xxxxxxxxxx, xxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx standardu XXXX&xxxx;16. |
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xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X písm. a) |
documentation |
Prohlášení, že xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxxx, že pojistitel používá xxxxxxxx xxxxxxx x&xxxx;XXXX 9 |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxxxxxx xxxxxxx dočasnou výjimku x&xxxx;XXXX 9. |
||||
ifrs-full |
StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9 |
text |
label |
Prohlášení, že xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;XXXX 9 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39D písm. a) |
documentation |
Prohlášení, xx xxxxxxxxxx xxx xxxxxxxxx podmínky pro xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;XXXX 9. |
||||
ifrs-full |
StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation |
text |
label |
Prohlášení, xx xxxxxxxxxx jednotka je xxxxxxx uplatnit výjimku x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že investiční xxxxxxxx je xxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxXxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx jako xxxx xxxxxxx xxxxxx závěrku |
Zveřejnění: XXX&xxxx;27 odst. 16A |
documentation |
Prohlášení, xx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Xxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxxXxxXxxxxxXxXxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že nájemce xxx xxxxxxxx xxxxxxxx xxxxx s nízkou xxxxxxxx xxxxxxxxx xxxxxxx z vykazování |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;60 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxx xxx xxxxxxxx xxxxxxxx aktiv s nízkou xxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx odstavce 6 xxxxxxxxx&xxxx;XXXX&xxxx;16. |
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xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx uplatňuje výjimku x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 60 |
documentation |
Prohlášení, xx nájemce xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx&xxxx;6 standardu IFRS 16. Xxxxxxxxxx leasing xx xxxxxxx, x&xxxx;xxxxx doba xxxxxx xxxxxxxx ke xxx xxxxxxxx xxxx 12&xxxx;xxxxxx nebo xxxx. Xxxxxxx, xxxxx xxxxxxxx xxxx xx xxxxx, xxxx xxxxxxxxxxx leasingem. |
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ifrs-full |
StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16 |
text |
label |
Prohlášení, xx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx 46X xxxxxxxxx XXXX 16 xx xxxxxxx xxxxx xx xxxxxxxx, které xxxx xxxxxx důsledkem xxxxxxxx XXXXX-19 x&xxxx;xxxxxxx xxxxxxxx xxxxxxxx 46B xxxxxxxxx XXXX 16 |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;60X písm. a) |
documentation |
Prohlášení, že xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx&xxxx;46X xxxxxxxxx XXXX 16 xx xxxxxxx xxxxx xx xxxxxxxx, xxxxx xxxx xxxxxx důsledkem xxxxxxxx XXXXX-19 x&xxxx;xxxxxxx xxxxxxxx xxxxxxxx 46X xxxxxxxxx XXXX 16. |
||||
ifrs-full |
StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 |
text |
label |
Prohlášení, xx xxxxxxx používá xxxxxxxxx zjednodušení při xxxxxxxxxxx standardu IFRS 16 retrospektivně xx xxxxxxxx xxxxxxxxxxxxx xxxx operativní xxxxxxxx xxxxx standardu IAS 17. |
Zveřejnění: XXXX 16 xxxx. C13 |
documentation |
Prohlášení, xx nájemce xxxxxxx xxxxx xxxx více xxxxxxxxxxx zjednodušení xxxxxxxxxxx x&xxxx;xxxxxxxx&xxxx;X10 xxxxxxxxx&xxxx;XXXX&xxxx;16 xxx xxxxxxxxxxx xxxxxxxxx&xxxx;XXXX&xxxx;16 retrospektivně x&xxxx;xxxxxxx s odst. C5 písm. b) xx leasingy klasifikované xxxx operativní xxxxxxxx xxxxx xxxxxxxxx&xxxx;XXX&xxxx;17. |
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xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;129 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xx xxxxxxx xx xxxxxxxxxx bylo xxxxxxx praktické zjednodušení xxxxxxxx xx xxxxxxxxx xxxxxxxxxx prvku xxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx získání xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;129 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xx xxxxxxx xx xxxxxxxxxx xxxx použito xxxxxxxxx xxxxxxxxxxxx týkající xx přírůstkových xxxxxxx xx xxxxxxx smlouvy. |
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ifrs-full |
StatementThatRateRegulatorIsRelatedParty |
text |
label |
Prohlášení, xx regulátor xxxxx xx spřízněnou xxxxxxx |
Xxxxxxxxxx: XXXX 14 odst. 30 xxxx. b) |
documentation |
Prohlášení, že xxxxxxxxx xxxxx xx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx. [Odkaz: Popis xxxxxxxx regulátora/regulátorů xxxxx; Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxXxxxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx zůstatek xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xxx xxxx plně xxxxxx xxxxxxxxxx xxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxxx účtu časového xxxxxxxxx xxx cenové xxxxxxxx již xxxx xxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1XxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxxx x&xxxx;xxxxxx převodům xxxx xxxxxx 1 x&xxxx;xxxxxx 2 hierarchie xxxxxxxx xxxxxx, aktiva |
Obvyklá praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c) |
documentation |
Prohlášení, xx&xxxx;xxxxx xxxx xxxxxxx x&xxxx;xxxxxx převodům mezi xxxxxx 1 x&xxxx;xxxxxx 2 hierarchie reálných xxxxxx aktiv. |
||||
ifrs-full |
StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments |
text |
label |
Prohlášení, že xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx&xxxx;xxxxxx&xxxx;1 x&xxxx;xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxx xxxx&xxxx;xxxxxxx k žádným xxxxxxxx xxxx úrovní 1 x&xxxx;xxxxxx 2 xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1XxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1 x&xxxx;xxxxxx 2 hierarchie reálných xxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx během xxxx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1 x&xxxx;xxxxxx 2 xxxxxxxxxx reálných xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1Xxxxx2XxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx mezi xxxxxx 1, úrovní 2 xxxx&xxxx;xxxxxx 3 xxxxxxxxxx reálných hodnot, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx. c), xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxx roku nedošlo x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1, xxxxxx 2 xxxx&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1Xxxxx2XxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že nedošlo x&xxxx;xxxxxx xxxxxxxx mezi xxxxxx 1, xxxxxx 2 xxxx úrovní 3 xxxxxxxxxx reálných xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x), xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxx xxxx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx mezi xxxxxx 1, xxxxxx 2 xxxx úrovní 3 xxxxxxxxxx xxxxxxxx hodnot xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky. |
||||
ifrs-full |
StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities |
text |
label |
Prohlášení, že nedošlo x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1, xxxxxx 2 xxxx&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. c), xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. e) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxx xxxx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1, xxxxxx 2 xxxx&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx hodnot xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxXxXxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx neupravené xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xx xxxxx xxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;80X, xxxxxxxxxx: IAS 27 xxxx.&xxxx;18X, xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;130X, zveřejnění: XXXX&xxxx;10 xxxx.&xxxx;X6X, xxxxxxxxxx: XXXX&xxxx;11 xxxx.&xxxx;X13X, xxxxxxxxxx: účinný xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;X27 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxx xxxxxxxxxxx na xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx na základě xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx kapitálové xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 odst. 108 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xx xxxxxxx zákonných xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx k reálné xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 odst. 142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxx, který byl xxxxxxxxxxxx tak, aby xxxxxx xxxxxx xxxxxxxxxx xxx, xxxxxxxx k reálné xxxxxxx xxxxx definovaných xxxxxxx. [Odkaz: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX instant |
label |
Strukturované xxxxxxx xxxxxxxx, xxxxxxxxx podíl xxxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 142 xxxx. h) |
documentation |
Procentní xxxxx, xxxxxx dluh, xxxxx xxx xxxxxxxxxxxx xxx, xxx xxxxxx určitý xxxxxxxxxx xxx, přispívá x&xxxx;xxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [member]] [Xxxxxxx: Xxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxx z hlediska xxxxxx xxxxxxxxx xxxxx závazkům. |
||||
totalLabel |
Podřízené xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx 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 předplatného. [Xxxxx: Výnosy; Xxxxxx 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 xxxxxxxx xxxxxxxxxx xxxxx dokončovacího xxxxxx v rámci xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx; Xxxxxxxx daňové xxxxxxxxxx; Xxxxxxxxx xxxxxxxxx [member]] |
||||
negatedLabel |
Následné xxxxxxxx odložených xxxxxxxx xxxxxxxxxx, goodwill |
||||
ifrs-full |
SubsidiariesMember |
member |
label |
Dceřiné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;19 xxxx.&xxxx;x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 písm. x), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 písm. x), zveřejnění: XXXX 12 xxxx. X4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 12 |
documentation |
Tento xxxx představuje xxxxxxx xxxxxxx, které xxxx xxxxxxxxxxx podíl, xxxxx xx xxxxxxxx xxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxXxxxXxxxxXxxxXxxxxxXxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx kvantitativní xxxxx x&xxxx;xxx, co xxxxxx xxxxxxxx xxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx kvantitativní xxxxx x&xxxx;xxx, xx účetní xxxxxxxx xxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxXxXxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxx kvantitativní xxxxx o vystavení xxxxxx xxxxxxxx xxxx rizika [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxx vycházet x&xxxx;xxxxxxxxx, xxxxx xxxxxxx xxxxxxx klíčové xxxxxx xxxxxx xxxxxxxx, xxxxxxxxx xxxxxxxxxxxxxx nebo generální xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]; Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments |
text |
label |
Souhrnné kvantitativní xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx kapitálové nástroje |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;136X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx nástrojích x&xxxx;xxxxxxxx xxxx klasifikovaných xxxx xxxxxxxxxx nástroje. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx block |
label |
Souhrnné xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;125 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx jednotky xxxx xxxxxx, které vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xx x&xxxx;xxxx byla xxxxxx jednotka smluvně xxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;15 xxxx. a), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;30 písm. a) |
documentation |
Částka xxxxxxxx xxxx jiné podpory (xxxx. xxxxx xxxxx xxxxxxxxxxxxx jednotky xxxx xxxxxxxx vydaných xxxxxxxxxxxxxx xxxxxxxxx) xxxxxxxxxx strukturované xxxxxxxx, xxxx xx x&xxxx;xxxx xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxx xxx xxxxxxxxx finanční xxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx se tento xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Kumulované odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx úprav účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [member]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx požadavku standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) způsobený dobrovolnými xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx xxxx její xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xx je x&xxxx;xxxx xxxxxxxxxx xxxxxxx povinnost |
Zveřejnění: XXXX 12 xxxx.&xxxx;19X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx, kterou xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx společnosti xxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xx je x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx block]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
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 XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx (xxxxxxx) xxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxx xxxxx xxxxx po xxxxxxxx současné xxxxxxx xxxxxxxxx příslibu z definovaných xxxxxxx. [Xxxxx: Aktiva xxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx xxxxxxxx (xxxxxxx) xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx (xxxxxxx) xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, x&xxxx;xxxxx něhož dochází x&xxxx;xxxxxx peněžních xxxx xxxx stranami smlouvy x&xxxx;xxxxxxx určitého xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx aktiva x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx z průzkumu x&xxxx;xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx pravidly xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [member]] |
||||
ifrs-full |
TangibleExplorationAndEvaluationAssetsMember |
member |
label |
Hmotná xxxxxx x&xxxx;xxxxxxxx a vyhodnocení [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxx aktiva x&xxxx;xxxxxxxx a vyhodnocení. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [member] |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci, xxxxx xx xxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxXxxxXxXxxxxxXxxxxxxXxxXxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxx užitek xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx daňové xxxxxx, xxxxxxxx xxxxxxx xxxx přechodných rozdílů x&xxxx;xxxxxxxxxxx xxxxxx, které xxxx použity xx xxxxxxx xxxxxxxxx daňového xxxxxxx |
Xxxxxxx: IAS 12 xxxx.&xxxx;80 písm. e) |
documentation |
Částka xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx z předchozího xxxxxx, xxxxx jsou xxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Nevyužité xxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx odpočty [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx, xxxxx jsou xxxxxxx ke xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxXxxxXxXxxxxxXxxxxxxxXxxXxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxxx xxxx přechodných xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxx nákladu |
Příklad: IAS 12 xxxx.&xxxx;80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx nevykázané xxxxxx xxxxxx, xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxx ke xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx náklad (xxxxx); Xxxxxxxxx xxxxxxx [member]; Xxxxxxxxx daňové xxxxxx [xxxxxx]; Nevyužité daňové xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxx z předchozí xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx z předchozího xxxxxx, xxxxx xxxx xxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx podmíněný xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx závazek xxxxxxxx z daní. [Xxxxx: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
TaxEffectFromChangeInTaxRate |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx xxxxxx xxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx rozdíl xxxx daňovými xxxxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx daňovou xxxxxx (sazbami), xxxxx xxxxxxx se změnami xxxxxx sazby. [Xxxxx: Xxxxxx xxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx nákladů, xxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxx (xxxxxx xxxxxx) |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx představuje xxxxxx xxxx xxxxxxxx xxxxxxx (xxxxxx) a účetním xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (sazbami), xxxxx xxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxx xxxxxxxxxxx při xxxxxxxx xxxxxxxxxxxx xxxxx (xxxxxx ztráty). [Xxxxx: Xxxxxx xxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxxxxXxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx daňových xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. c) xxx i) |
documentation |
Částka, xxxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx (výnosy) x&xxxx;xxxxxxx ziskem xxxxxxxxxx xxxxxxx daňovou xxxxxx (xxxxxxx), který souvisí xx zahraničními xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daňový xxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 12 xxxx.&xxxx;81 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx xxxxxx mezi daňovými xxxxxxx (xxxxxx) a účetním xxxxxx xxxxxxxxxx platnou xxxxxxx xxxxxx (sazbami), xxxxx xxxxxxx xx xxxxxxxx xxxxxxx xxxxxxxxx. [Xxxxx: Účetní xxxx; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxxxxxx2011 |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xx daně |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx rozdíl xxxx xxxxxxxx xxxxxxx (xxxxxx) a účetním xxxxxx xxxxxxxxxx platnou daňovou xxxxxx (xxxxxxx), který xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xx xxxx. [Xxxxx: Xxxxxx xxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx od xxxx |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx (xxxxxx) a účetním ziskem xxxxxxxxxx platnou xxxxxxx xxxxxx (xxxxxxx), který xxxxxxx s daňovými ztrátami. [Xxxxx: Účetní xxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxx platné xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx zisk xxxxxxxxxx platnou xxxxxxx xxxxxx (sazbami). [Xxxxx: Xxxxxx zisk; Platná xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxxxxxxx xx xx xxxxxx xxxxxxxx pravidel a chybám x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 12 xxxx.&xxxx;80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxx xx ke xxxxxx xxxxxxxx pravidel a k chybám, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx IAS 8, xxxxxxx xxxxxxx být xxxxxxxxx retrospektivně. |
||||
ifrs-full |
TaxExpenseOfDiscontinuedOperationAbstract |
label |
Daňový xxxxxx (xxxxx) xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxXxxxxXxxxXxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daňový xxxxxx x&xxxx;xxxxxxxx xxxxxxx na xxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx daň x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxXxxxXxxxXxXxxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxxxxxxx xx x&xxxx;xxxxx (xxxxxx) x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81 písm. x) xxx x), xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (výnos) xxxxxxxxxx xx x&xxxx;xxxxx (xxxxxx) x&xxxx;xxxxxxxxx činnosti. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daňový xxxxxx (xxxxx) xxxxxxxxxx xx x&xxxx;xxxxx (ztrátě) z běžné xxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;12 odst. 81 písm. x) xxx xx), xxxxxxxxxx: XXXX&xxxx;5 odst. 33 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (výnos) xxxxxxxxxx xx k zisku (ztrátě) x&xxxx;xxxxx činnosti ukončených xxxxxxxx. [Odkaz: Ukončené xxxxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxxxXxxxxxXxXxxXxxx |
X.XX duration |
label |
Účinek daňové xxxxx xx změny xxxxxx sazby |
Zveřejnění: XXX 12 xxxx.&xxxx;81 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx sazby xx xxxxxxxxxxxx průměrné daňové xxxxx x&xxxx;xxxxxxx daňovou xxxxxx x&xxxx;xxxxxxxx změny xxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxx; Xxxxxx xxxxxx sazba] |
||||
ifrs-full |
TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxx splatné xxxx za xxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 12 odst. 81 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx sazby na xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx daňovou xxxxxx xxxxxxxxxxx z úprav xxxxxxx daně xx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx daňová xxxxx; Xxxxxx daňová xxxxx; Xxxxxx splatné xxxx xx xxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx daňové xxxxx x&xxxx;xxxxxxx xxxxxxx, které xxxxxx odčitatelné při xxxxxxxx zdanitelného xxxxx (xxxxxx xxxxxx) |
Xxxxxxxxxx: XXX 12 odst. 81 písm. x) xxx ii) |
documentation |
Účinek xxxxxx sazby xx xxxxxxxxxxxx průměrné xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx vyplývající x&xxxx;xxxxxxx, xxxxx nejsou xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Průměrná xxxxxx xxxxx; Xxxxxx xxxxxx sazba] |
||||
ifrs-full |
TaxRateEffectOfForeignTaxRates |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx vyplývající x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx. [Odkaz: Průměrná xxxxxx xxxxx; Xxxxxx xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxxxxXxXxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx v případě xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx daňové xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx sazbou xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx daňová xxxxx; Platná xxxxxx xxxxx; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxxxxxx |
(X.XX) duration |
label |
Účinek xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxxxxx xx xxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 písm. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx na xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx, xxxxx xxxx xxxxxxxxxx od xxxx. [Xxxxx: Průměrná xxxxxx xxxxx; Xxxxxx xxxxxx xxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxxxxx od xxxx |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xx sesouhlasení průměrné xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx sazbou xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxx; Xxxxxx daňová xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje třídu xxxxxxxxxx xxxxx představujících xxxxxx xxxxxxxx na xxxxxxxxxxx. Tato aktiva xxxxx zahrnovat xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx technologie, xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx nehmotná xxxxxx xxxxxxxx k datu xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Částka xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx nehmotných xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx rozdíly [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx účetní xxxxxxxx xxxxxx xxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx a jejich xxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx xxx xxx: x) xxxxxxxxxx xxxxxxxxx xxxxxxx; nebo x) xxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx hodnota [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxx do xxxxxxxxx xxxxxxx, poboček, xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xx xxxxxxxxx ujednání, x&xxxx;xxxxxxx xx odložené xxxxxx závazky xxxxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. f) |
documentation |
Souhrnná xxxxxx xxxxxxxxxxx xxxxxxx týkající xx xxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxx, xxxxxxxxxxxx podniků x&xxxx;xxxxxx xx xxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx, xxx xxxx xxxxxxx xxx tyto xxxxxxxx: a) xxxxxxxx xxxxxx, investor, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xx xxxxxxx načasovat zrušení xxxxxxxxxxx rozdílů a b) xx pravděpodobné, že xxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx budoucnosti. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Dceřiné podniky [xxxxxx]; Xxxxxxxxx rozdíly [xxxxxx]; Xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx účetní závěrce] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt maximální xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích účetních xxxxxx [member]; Přírůstek (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx od požadavku xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Nově určená xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx rozdíl, xxxxxxxxx daňové ztráty x&xxxx;xxxxxxxxx xxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;12 odst. 81 písm. g) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxx, nevyužité xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx, nevyužité xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Přechodný xxxxxx, xxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx daňové xxxxxxx [xxxxxx]; Nevyužité xxxxxx ztráty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na požitky xxx ukončení xxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;171 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx souvisejících x&xxxx;xxxxxxx při ukončení xxxxxxxxxx xxxxxx. Požitky xxx xxxxxxxx pracovního xxxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxx: x) xxxxxxxxxx xxxxxx xxxxxxxx ukončit xx zaměstnancem xxxxxxxx xxxxx xxxx xxxx xxxxxxx odchodu xx xxxxx, xxxx b) xxxxxxxxxx zaměstnance xxxxxxxx xxxxxxx požitků výměnou xx ukončení xxxxxxxxxx xxxxxx. [Odkaz: Náklady xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx xxxx před xxxxxxxxxxx xxxxxxx obdobím [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx rok, xxxxx xxxxxxx tři xxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx [member] |
Příklad: IFRS 15 xxxx. B89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx smlouvy o dodávce xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxx finančními xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxx zákazu xxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRIC 2 xxxx.&xxxx;13 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxx finančními závazky x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx zpětného xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxx xxxxxxx zboží xxxx služeb [xxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. f) |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxx xxxxxxx zboží xxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. f) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxx xxxx xxxxxxx zboží xxxx xxxxxx xx xxxxxxxxx xx xxxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxx xxxxxxx xxxxx xxxx xxxxxx“, xxxx-xx použit xxxxx xxxx člen. |
||||
ifrs-full |
TitleOfInitiallyAppliedIFRS |
text |
label |
Název xxxxxx xxxxxxxxx standardu XXXX |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx poprvé xxxxxxxxx xxxxxxxxx IFRS. [Xxxxx: IFRS [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxXXXX |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx IFRS |
Příklad: XXX 8 odst. 31 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx nového standardu XXXX, který xxx xxxxx, xxx dosud xxxx platný. |
||||
ifrs-full |
TopOfRangeMember |
member |
label |
Horní hranice xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X6, xxxxxxx: XXXX&xxxx;13 odst. IE63, zveřejnění: XXXX 14 xxxx.&xxxx;33 xxxx. b), zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 120, xxxxxxxxxx: IFRS 2 odst. 45 xxxx.&xxxx;x), obvyklá xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxx x&xxxx;xxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx a jiných xxxxxxxxxxxx závazků. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx; Xxxx xxxxxxxxxx závazky] |
||||
totalLabel |
Závazky x&xxxx;xxxxxxxxxx xxxxx a ostatní xxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx a jiné xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx závazků xxxxxxxxx xxxxxxxxxx stranám. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxXxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;70, obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx dodavatelům xx xxxxx a služby v rámci xxxxxxxx činnosti xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx; Xxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx obchodní x&xxxx;xxxx xxxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx. h), xxxxxxxxxx: IAS 1 xxxx.&xxxx;78 písm. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx pohledávek x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Krátkodobé xxxxxxxx xxxxxxxxxx; Xxxx krátkodobé xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx z obchodního xxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx a jiné xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxxxxxx x&xxxx;xxxxxxxxxxx stran |
Příklad: XXX 1 odst. 78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 odst. 54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx obchodních x&xxxx;xxxxxx xxxxxxx. [Odkaz: Obchodní xxxxxxx; Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxx styku x&xxxx;xxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx k datu xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 odst. B64 xxxx. i) |
documentation |
Částka xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxxxx x&xxxx;xxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx a jiné xxxxxxx vykázané x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx spřízněným xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Obchodní xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx dodavatelům xx xxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxxxxx činnosti xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxx, nediskontované peněžní xxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11X, příklad: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nediskontovaných xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxx s obchodními x&xxxx;xxxxxx xxxxxxx. [Odkaz: Xxxxxxxx x&xxxx;xxxx závazky] |
||||
ifrs-full |
TradeAndOtherReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxxx a jiné xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx. x), xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx obchodních x&xxxx;xxxxxx xxxxxxxxxx. [Odkaz: Obchodní xxxxxxxxxx; Ostatní pohledávky] |
||||
totalLabel |
Pohledávky x&xxxx;xxxxxxxxxx styku x&xxxx;xxxx xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx 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 xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka, xxxxxx zákazníci dluží xx xxxxxxx zboží x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx xxx), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) bod iii), xxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxxxx z obchodního styku] |
||||
ifrs-full |
TradingEquitySecuritiesMember |
member |
label |
Majetkové xxxxx papíry z obchodování [xxxxxx] |
Xxxxxxx: IFRS 13 odst. 94, xxxxxxx: XXXX 13 xxxx. IE60 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx x) xxxx xxxxxxxx xxxx vznikly x&xxxx;xxxxxx xx xxxxxx xxxxxxx nebo xxxxxx xxxxx v blízké xxxxxxxxxxx; xxxx x) xxx xxxxxxxx xxxxxxxxxx jsou xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx, které jsou xxxxxxxx xxxxxx x&xxxx;x&xxxx;xxxxxxx xx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx zisk. |
||||
ifrs-full |
TradingIncomeExpense |
X duration, xxxxxx |
xxxxx |
Xxxxxx (náklady) z obchodování |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) souvisejících x&xxxx;xxxxxx x&xxxx;xxxxxxx z obchodování. |
||||
totalLabel |
Výnosy (xxxxxxx) x&xxxx;xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) z obchodování [abstract] |
||
ifrs-full |
TradingIncomeExpenseOnDebtInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) z obchodování x&xxxx;xxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx s dluhovými 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. c) |
documentation |
Částka xxxxxx (xxxxxxx) z obchodování x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]; Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx s kapitálovými xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Držené xxxxxxxxxx xxxxxxxx; Výnosy (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx měnových xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) z obchodování] |
||||
ifrs-full |
TradingSecuritiesMember |
member |
label |
Cenné xxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. 6, xxxxxxx: XXXX 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx nástroje, xxxxx x) byly pořízeny xxxx xxxxxxx x&xxxx;xxxxxx xx xxxxxx xxxxxxx xxxx xxxxxx koupě x&xxxx;xxxxxx budoucnosti; xxxx x) xxx prvotním xxxxxxxxxx jsou součástí xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxx xxxxxx x&xxxx;x&xxxx;xxxxxxx xx x&xxxx;xxxxxxxx xxxx doloženo xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xx zbývající xxxxxxx k plnění |
Zveřejnění: XXXX 15 xxxx.&xxxx;120 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx ceny xxxxxxxxx xx xxxxxxx x&xxxx;xxxxxx, xxxxx jsou xxxxxxxxx (xxxxxxxx xxxxxxxx nesplněny) xx xxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xx xxxxxx protihodnoty, xx kterou xx xxxxxx xxxxxxxx xxx xxxxx xxxxxx xxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx zboží nebo xxxxxx xx xxxxxxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx třetích xxxxx (xxxxxxxxx některé xxxx x&xxxx;xxxxxxx). [Xxxxx: Závazky x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx vykázané xxxxxxxx od xxxxxx xxxxx a převzetí závazků x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. l) |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx je xxxxxxx vyplněna. |
||||
ifrs-full |
TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxxxx od xxxxxx aktiv a převzetí xxxxxxx v podnikové kombinaci [xxxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikových xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxx vykázané xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx mezi xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx v důsledku xxxxx xxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;2 odst. 13 |
documentation |
Částka přesunutá xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx z nedokončeného xxxxxxxxxxxx xxxxxxxxxx majetku, xxxxxxxxxx xxxxxxxx majetek |
Obvyklá xxxxx: IAS 40 xxxx.&xxxx;76, xxxxxxx xxxxx: XXX 40 xxxx.&xxxx;79 xxxx. d) |
documentation |
Částka přeúčtovaná x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx nemovitého majetku. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx (xx) xxxxx a vlastníkem xxxxxxxxx nemovitostí, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;76 písm. f), xxxxxxxxxx: XXX&xxxx;40 odst. 79 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xx (do) zásob x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx (x) investičního xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxXxxxxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;(xx) xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;26 odst. 35 písm. b) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) čistých xxxxx xxxxxxxxxxxx pro xxxxxxx xxxxxxxxxxx z převodů x&xxxx;(xx) xxxxxx penzijních xxxxx. [Odkaz: Xxxxxx (xxxxxxx) xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx úrovně 3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx do xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx do xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xx xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx nástroje xxxxxx jednotky [member]; Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Převody xx xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xx xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxxxXxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxx xxxxxxxxx xxxxxxxx, jsou-li xxxxx úvěrového rizika xxxxxxx xxxxxxxx v ostatním xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;10 písm. c) |
documentation |
Částka xxxxxxx x&xxxx;xxxxx vlastního xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx nástroje v reálné xxxxxxx xxxxxxxx do xxxxx nebo ztráty, x&xxxx;xxxxx xx dopady xxxx xxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty] |
||||
ifrs-full |
TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions |
X duration |
label |
Převody výsledků xxxxxxx x&xxxx;xxxxxx z účetní xxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx stranami |
Příklad: XXX 24 odst. 21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx převodů výsledků xxxxxxx a vývoje x&xxxx;xxxxxx xxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Spřízněné strany [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XBRL. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx možná nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx odpisy, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx podle předchozích XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Účinek xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx akcie [member]] |
||||
ifrs-full |
TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions |
X duration |
label |
Převody xxxxxxxx výzkumu x&xxxx;xxxxxx xxxxxx jednotce, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. e) |
documentation |
Částka xxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx jednotce xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami účetních xxxxxxxx a opravami chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx požadovaných standardy XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx aktiv xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx měla být xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná nutné xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Kumulované xxxxxxxxxxxx [member]; Úhrn xxxxx účetních hodnot xxxxxxxxxx xxxxx předchozích XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx účetních pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx zajistitele na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky držených 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 převodů xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xxxxxxxx xx xxxxx vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;1 do xxxxxx&xxxx;2 xxxxxxxxxx reálných xxxxxx. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx účetní jednotky [xxxxxx]; Úroveň 1 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]; Xxxxxx&xxxx;2 hierarchie reálných xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx tento xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx účetních období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [member]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Vlastní akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx držených xx xxxxx vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx převodů xxxxxxx xxxxxxxx na konci xxxxxxxxxxxx xxxxxx z úrovně 1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xx xxxxx vykazovaného období x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Úroveň 1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx prvek by xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
ifrs-full |
TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments |
X duration |
label |
Převody xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 písm. c) |
documentation |
Částka xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx z úrovně 2 xx úrovně 1 hierarchie xxxxxxxx hodnot. [Odkaz: Xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [xxxxxx]; Úroveň 2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy 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, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx hodnota [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx držených xx xxxxx vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;2 xx úrovně 1 xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxx xx xxxxx vykazovaného xxxxxx z úrovně 2 do xxxxxx&xxxx;1 hierarchie xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx od požadavku xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx z úrovně 3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx převodů xxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx z úrovně 3 xxxxxxxxxx xxxxxxxx xxxxxx, aktiva |
||||
ifrs-full |
TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx&xxxx;3 hierarchie xxxxxxxx hodnot, vlastní xxxxxxxxxx nástroje účetní xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;3 hierarchie xxxxxxxx hodnot [member]] |
||||
negatedLabel |
Převody x&xxxx;xxxxxx&xxxx;3 hierarchie reálných xxxxxx, xxxxxxx kapitálové xxxxxxxx účetní jednotky |
||||
ifrs-full |
TransfersOutOfLevel3OfFairValueHierarchyLiabilities |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx, závazky |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, transakce xx xxxxxxxxxxx stranami |
Příklad: XXX&xxxx;24 xxxx.&xxxx;21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxx jednotky xxxxx xxxxxxxxxx ujednání x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx a peněžních xx xxxxxxxxxxx xxxxxx xx xxxxxxxxx kapitálu. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné zadat xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx hodnot vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami účetního xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [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 [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx účetní xxxxxxxx xxxxx finančních xxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx stranami |
Příklad: XXX&xxxx;24 xxxx.&xxxx;21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx převodů xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx se xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxxxxx či xxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [member]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx na xxxxxxxxx XXXX [member]; Vyloučení xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxx xxxxxxxxxx smluv, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxx jednotky xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx transakcí xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx od požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxx, transakce se xxxxxxxxxxx stranami |
Příklad: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx výše aktiv [xxxxxx]; Dopad xxxxxxxx xx standardy IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx plánu [xxxxxx]; Závazný příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
TransportationExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx na 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 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
(X) instant, debit |
label |
Vlastní xxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;32 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxxxx nebo jinými xxxxx xxxxxxxxxxxxx skupiny. |
||||
ifrs-full |
TwelvemonthExpectedCreditLossesMember |
member |
label |
Dvanáctiměsíční xxxxxxxxx úvěrové xxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx. x), xxxxxxxxxx: XXXX 7 odst. 35M xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx úvěrových xxxxx xx xxxx xxxxxx xxxxxxxxxxxxx očekávané xxxxxxx xxxxxx, xxx xxxxxxxx x&xxxx;xxxxxxxx selhání xxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxx xxxxx xxxxxxxx měsíců xx xxxx xxxxxxxx. [Xxxxx: Xxx vyčíslení xxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx xxxxxx xx xxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx roky xxxx xxxxxxxxxxx účetním obdobím [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx xxxxxxx xxx xxxx xxxx xxxxxx xxxxxxxxxxxx účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxx vyčíslení xxxxxxxxxxx xxxxxxxxx ztrát [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
TypeOfMeasurementOfExpectedCreditLossesMember |
member [xxxxxxx] |
xxxxx |
Xxx xxxxxxxxx očekávaných xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny typy xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx ztrát, xxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxx xxxxxxxxx očekávaných xxxxxxxxx ztrát“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx smluv [xxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx. X89 xxxx.&xxxx;x), xxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;96 písm. a) |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxx [member] |
Příklad: XXXX&xxxx;15 xxxx. X89 písm. d), xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;96 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny typy xxxxx xx zákazníky. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx zákazníků [xxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. B89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx typy xxxxxxxxx. Představuje také xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;X51, zveřejnění: XXXX 7 xxxx. X52 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxxx [axis] |
Zveřejnění: IFRS 7 xxxx.&xxxx;X51, xxxxxxxxxx: XXXX 7 xxxx. X52 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;22, zveřejnění: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, zveřejnění: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Zajištění [xxxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;22, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X, zveřejnění: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxx zajištění“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. B33 |
documentation |
Tento člen xxxxxxxxxxx všechny xxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx typu xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx smluv [xxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxx úrokových xxxxx [xxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 odst. 39 |
documentation |
Osa tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxx, xx xxxxx se xxxxxxxx xxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXXX 14 odst. 30, xxxxxxxxxx: IFRS 14 odst. 33 |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
TypesOfRisksAxis |
axis |
label |
Typy xxxxx [xxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;21X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;33, xxxxxxxxxx: IFRS 7 odst. 34 |
documentation |
Osa xxxxxxx definuje vztah xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 odst. 21C, xxxxxxxxxx: XXXX 7 odst. 33, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx rizik. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxxxxx vázaných xx akcie [axis] |
Zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx převodů [xxxxxx] |
Xxxxxxx: XXXX 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro osu „Xxxxxxxx angažovanost x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxx převodu“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XXXXXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx XXXX [xxxxxx] |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxxxxxx mobilního xxxxxxxxxxxxxxxxx xxxxxxx (XXXX). [Xxxxx: Xxxxxxx a koncese] |
||||
ifrs-full |
UnallocatedAmountsMember |
member |
label |
Nepřiřazené xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28, xxxxxxx: XXXX 8 xxxx. XX4 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx provozním xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 133 |
documentation |
Částka xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx). [Odkaz: Goodwill; Xxxxxxxxxxxx jednotky [xxxxxx]; Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
UnconsolidatedStructuredEntitiesAxis |
axis |
label |
Nekonsolidované xxxxxxxxxxxxx jednotky [axis] |
Zveřejnění: XXXX 12 xxxx. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx strukturované xxxxxxxx xxxxxxxx investiční xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 12 odst. 19F |
documentation |
Osa tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxx strukturované xxxxxxxx xxxxxxxx investiční xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx strukturované xxxxxxxx ovládané investiční xxxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Nekonsolidované xxxxxxxxxxxxx xxxxxxxx xxxxxxxx investiční xxxxxxxxx“, není-li použit xxxxx jiný xxxx. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [xxxx xxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx strukturované xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx. X4 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx strukturované jednotky. Xxxxxxxxxxxxx xxxxxxxx je xxxxxx xxxxxxxx xxxxxxxxx xxx, xxx xxxxxxxxx xxxx podobná práva xxxxxxxxxxxxxxx dominantní faktor xxx xxxxxxxxxxx, kdo xxxxx xxxxxx xxxxxxxx xxxxxx, xxxxxxxxx když xx xxxxxxxxx xxxxx xxxxxxxx pouze xx xxxxxxxxxxxxxxx úkoly x&xxxx;xxxxxxxxxx xxxxxxxx jsou xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Konsolidované [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx vyplněna. |
||||
ifrs-full |
UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember |
member |
label |
Nekonsolidované dceřiné xxxxxxx xxxxxxxx dceřinými xxxxxxx investiční xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx dceřiné podniky xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx dceřiné xxxxxxx [member] |
Zveřejnění: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx přímo ovládané xxxxxxxxxx jednotkou [member] |
Zveřejnění: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx podniky, xxxxx xxxxxxxxxx jednotka xxxxxx xxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Podřízené závazky xxx xxxxx doby xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx závazků, x&xxxx;xxxxx není stanovený xxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxxxx jiné cenné xxxxxx [axis] |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Podkladový kapitálový xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní xxxxxxx xxx xxx „Podkladový xxxxxxxxxx nástroj x&xxxx;xxxxx xxxxxx xxxxxxxxxxx xxxx xxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx odúčtovaných finančních xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxxx xxxxxxx xxxxxx, které xxxxx xxxx mohou xxx xxxxxxxx xx xxxxxxxx odkupu xxxxxxxxxxxx xxxxxxxxxx aktiv (xxxx. xxxxxxxxxx cena x&xxxx;xxxxx xxxxxxx). [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx aktiv |
Zveřejnění: XXXX 7 odst. 35H xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx ztrát při xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx zaúčtovaných x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxx znehodnocená xxxxxxxx aktiva. |
||||
ifrs-full |
UndiscountedFinanceLeasePaymentsToBeReceived |
X instant, debit |
label |
Nediskontované xxxxxxxxxx platby, které xxxx xxx obdrženy |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxx nediskontovaných xxxxxxxxxxxx xxxxxx, které xxxx být xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxx, který převádí x&xxxx;xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxXxXxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxxxx platby xxxxxxxxxxxx xxxxxxxx, které xxxx xxx xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx mají xxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxx, který xxxxxxxxx x&xxxx;xxxxxx všechna xxxxxx a užitky xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výpůjční xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;50 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx výpůjčních xxxxxxxx, xxxxx mohou xxx x&xxxx;xxxxxxxxx pro xxxxxxx xxxxxxxx xxxxxxx x&xxxx;x&xxxx;xxxxxxxxxx kapitálových závazků. [Xxxxx: Xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
(X) xxxxxxx, credit |
label |
Nerealizované finanční xxxxxx týkající xx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx týkajících xx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxx, xxxxx převádí x&xxxx;xxxxxxxx xxxxxxx rizika x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového xxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx plateb xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 písm. a) |
documentation |
Částka xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxx xxxxx není xxxxxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx vstupní xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. d), xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 36 xxxx.&xxxx;x), příklad: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx expozice, xxxxx nebyla hodnocena xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx expozice] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) peněžních xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel požadovaných xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Účinek diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx kurzové xxxxx (ztráty) [xxxxxx] |
Xxxxxxx xxxxx: IAS 12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx zisky (xxxxxx) ze 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 podílu na xxxxxxxx xxxxxxxxxxxx podniků, xxxxx účetní jednotka xxxxxxxx xxxxxxx svůj xxxxx xx ztrátách xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx neuznaného xxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx svůj podíl xx ztrátách při xxxxxxxxx ekvivalenční xxxxxx. [Xxxxx: Společné podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx xxxxxxxx úvěry |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx xx bank, xxxxx nebyly xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, které byly xxxxxxx, xxxx rezervy |
Zveřejnění: XXX 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx částka xxxxxx rezerv, xxxxx xxxx xxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx, xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxXxxxxXxXxxxxxxxXxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxxxx, xxx které xx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IAS 12 odst. 81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxx xx odložená xxxxxx xxxxxxxxxx nevykazuje ve xxxxxx o finanční xxxxxx. [Xxxxx: Nevyužité xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XBRL. Xxxxx se tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [member]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený odklonem xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx zajistitele xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxx, xxxxx byly xxxxxxxx a převádějí xx xxx, xxx mohly xxx xxxxxxx proti xxxxxxxxx zdanitelnému xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxXxxXxxxxXxXxxxxxxxXxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxxx, xxx xxxxx se xxxxxxxx xxxxxx xxxxxxxxxx nevykazuje |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxx ztrát, xxx xxxxx se xxxxxxxx xxxxxx pohledávka xxxxxxxxxx xx výkazu o finanční xxxxxx. [Odkaz: Xxxxxxxxx xxxxxx ztráty [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx přechodu na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx daňové xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxx xx xxx, aby mohly xxx využity proti xxxxxxxxx zdanitelnému xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxXxxx |
XXX |
xxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx xxxx doba, biologická xxxxxx, x&xxxx;xxxxxxxxxx ceně |
Zveřejnění: XXX 41 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, která xx xxxxxxx jako xxxx, xxxxxxx xxx xxxxxxxxxx aktiva. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill |
DUR |
label |
Životnost, která xx xxxxxxx xxxx xxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx oceněna xxxx xxxx, xxxxxxx xxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
XXX |
xxxxx |
Xxxxxxxxx, která xx xxxxxxx xxxx xxxx, xxxxxxxxxx xxxxxxxx majetek, xxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx oceněna xxxx xxxx, xxxxxxx pro xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
XXX |
xxxxx |
Xxxxxxxxx, která xx xxxxxxx jako xxxx, xxxxxxx, xxxxxx a zařízení |
Zveřejnění: XXX 16 xxxx.&xxxx;73 xxxx. c) |
documentation |
Životnost, která xx oceněna jako xxxx, xxxxxxx u pozemků, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxxxXxxxxxXxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx jednotkách, xxxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx je oceněna x&xxxx;xxxxxxxxxxx nebo xxxxxx xxxxxxxxx jednotkách, použitá x&xxxx;xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill |
X.XX duration |
label |
Životnosti, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx v produkčních xxxx xxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxx u nehmotných aktiv x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X.XX duration |
label |
Životnost, která xx xxxxxxx v produkčních xxxx jiných xxxxxxxxx xxxxxxxxxx, pozemky, budovy x&xxxx;xxxxxxxx. |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. c) |
documentation |
Životnost, xxxxx je oceněna x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxx x&xxxx;xxxxxxx, budov x&xxxx;xxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, debit |
label |
Využití, xxxxxxx xx xxxxxxx xxxxxx finančních xxxxx |
Xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx úvěrové xxxxxx xxxxxxxxxx xxxxx v důsledku xxxxxxx rezerv. [Odkaz: Xxxxxxx na xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx, xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Oceňovací xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. d) |
documentation |
Tento xxxx představuje oceňovací xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxxxxx techniky xxxxxxx xxx ocenění xxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx techniky xxxxxxx xxx ocenění xxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxx z přidané xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pohledávky x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IFRS 7 odst. 41 |
documentation |
Měření xxxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxx budoucích xxxxxx xx xxxx, xx xxxxxxx stanoveného xxxxxxxxx xxxxxxxxxxxxx a horizontu xxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx kladná hodnota XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Kumulované 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 maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx nabytého xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx nehmotných xxxxx xxxxxxxxxxxxx xxxxxx xxxx x) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx závazků v obchodní xxxxxxxxx a b) xxxxxxx xxxxxxx oceněného x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxx pojistitele xxx pojistné xxxxxxx, xxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;16 odst. 37 |
documentation |
Hodnota xxxxxxx, xxxxx a zařízení xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxx, a to xxxxxxx xxxxxxx, xxxxxxxx xxxxxxx x&xxxx;xxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx [abstract] |
||
ifrs-full |
VehiclesMember |
member |
label |
Dopravní xxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxx, a to zejména xxxxxxx, xxxxxxxx xxxxxxx x&xxxx;xxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx pravidel [axis] |
Zveřejnění: XXX&xxxx;8 odst. 29 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Dobrovolné změny xxxxxxxx pravidel [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 odst. 29 |
documentation |
Tento člen xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx, které zajistí, xx xxxxxx závěrka xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxx xxxxxxxx xxxx xxxxxxxxx xx xxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxx xxxxxx jednotky. Dřívější xxxxxxx xxxxxxxxx XXXX xx nepovažuje xx xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxx xxxxx xxxxxxxx pravidel“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxx x&xxxx;xxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx na xxxxxxxxxxxxx xxxxxxx, která představuje xxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z warantů. |
||||
ifrs-full |
WarrantReserve |
X instant, credit |
label |
Rezerva xx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx vyplývající x&xxxx;xxxxx xxxxxxx xx nákup xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx smluv x&xxxx;xxxxxx xxxxxx xx akcie. [Xxxxx: Fond úhrad xxxxxxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 108 |
documentation |
Tento xxxx představuje složku xxxxxxxxx kapitálu vyplývající x&xxxx;xxxxx xxxxxxx na xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx smluv x&xxxx;xxxxxx vázané xx xxxxx. [Xxxxx: Xxxx xxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx týkající xx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxx xx prodané xxxxxxx. [Odkaz: Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx |
Xxxxxxx: IAS 37 xxxx. –, xxxxxxx: 1 Xxxxxx, příklad: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx odhadované xxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxx xx xxxxxxx xxxxxxx. [Odkaz: Rezervy] |
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totalLabel |
Rezervy xx xxxxxx celkem |
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ifrs-full |
WarrantyProvisionAbstract |
label |
Rezervy xx xxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx [member] |
Příklad: XXX&xxxx;37 xxxx. –, xxxxxxx: 1 Xxxxxx, xxxxxxx: IAS 37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxx xx výrobu xxxxx x&xxxx;xxxxxx xx prodané xxxxxxx. [Odkaz: Ostatní xxxxxxx [member]] |
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ifrs-full |
WeightedAverageCostOfCapitalMeasurementInputMember |
member |
label |
Vážený xxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. d), xxxxxxx: IFRS 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxx, který xx použit jako xxxxxxx xxxxxxxx xxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxx xxxxxx xxxx xxxxxx závazného příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;147 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx průměr doby xxxxxx závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx průměr [member]] |
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ifrs-full |
WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxx realizační xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
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Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxx. xxxxxxxx jiných xxx xxxxxxx xxxx) xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
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XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX duration |
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Vážený xxxxxx xxxxxxxxxx xxxx ostatních xxxxxxxxxxxx nástrojů xxxxxxxxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách vázaných xx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
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Xxxxxx průměr xxxxxxxxxx ceny ostatních xxxxxxxxxxxx nástrojů (xxx. xxxxxxxx xxxxxx než xxxxxxx xxxx) realizovaných xxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
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XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Obvyklá praxe: XXXX&xxxx;2 xxxx.&xxxx;45 |
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Xxxxxx průměr xxxxxxxxxx xxxx ostatních xxxxxxxxxxxx xxxxxxxx (tzn. xxxxxxxx xxxxxx xxx xxxxxxx opce) vypršených x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx xx xxxxx. [Xxxxx: Vážený průměr [xxxxxx]] |
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XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx xx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
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Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxx. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [member]] |
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WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných na xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
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Xxxxxx průměr xxxxxxxxxx xxxx ostatních xxxxxxxxxxxx xxxxxxxx (xxx. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) poskytnutých x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. [Odkaz: Xxxxxx xxxxxx [member]] |
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ifrs-full |
WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx průměr realizační xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Obvyklá xxxxx: XXXX&xxxx;2 odst. 45 |
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Vážený xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx nástrojů (tzn. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxx x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx na xxxxx. [Xxxxx: Xxxxxx průměr [xxxxxx]] |
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xxxxxxXxxxxXxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxxxx v rámci xxxxxxx o úhradách xxxxxxxx xx xxxxx xx xxxxxxx xxxxxx |
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xxxxxxXxxXxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx nástrojů žijících x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx xxxxx xx xxxxx období |
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ifrs-full |
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx. x) xxx vii) |
documentation |
Vážený xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny akciových xxxx realizovaných x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. [Xxxxx: Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx průměr realizační xxxx xxxxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
||||
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: IFRS 2 xxxx.&xxxx;45 písm. b) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxx propadlých x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. [Xxxxx: Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx realizační xxxx xxxxxxxxx opcí poskytnutých x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx akcie. [Xxxxx: Vážený xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxXxxxXxXxxxxxxx2019 |
X.XX duration |
label |
Vážený průměr xxx xxxxx x&xxxx;xxxx xxxxxxxxx u akciových xxxx xxxxxxxxxxxxx během xxxxxxxx xxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxx xxxxx k datu xxxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie [xxxxxx]; Vážený xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX instant |
label |
Vážený xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) xxx x), xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. b) xxx vi) |
documentation |
Vážený průměr xxxxxxxxxx ceny xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx průměr [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx xxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxx xxxxxx realizační ceny xxxxxxxxx opcí žijících x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx na xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx průměr xxxxxx xxxxxxx ostatních xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. b) |
documentation |
Vážený xxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxx akciové xxxx ke dni xxxxxx ocenění. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx průměr xxxxxx xxxxxxx ke dni xxxxxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx během xxxxxx xx dni xxxxxx xxxxxxx. [Odkaz: Xxxxxx průměr [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX16 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx průměr xxxxxxxxxxx xxxxxxxx xxxxxxx míry xxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx vykázané xx xxx xxxxxxx xxxxxxxx xxxxxxxxx XXXX&xxxx;16 |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;X12 písm. a) |
documentation |
Vážený xxxxxx xxxxxxxxxxx výpůjční xxxxxxx xxxx xxxxxxx xxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx vykázané xx xxxxxx x&xxxx;xxxxxxxx pozici xx xxx xxxxxxx xxxxxxxx xxxxxxxxx&xxxx;XXXX&xxxx;16. Xxxxxxxxxxx xxxxxxxx úroková míra, xxxxxx xx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xx xx si na xxxxxxx xxxxxx xxxxxx x&xxxx;x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx prostředky xxxxxxxx xxx získání xxxxxx xxxxxxx hodnoty xxxx xxxxxxx z práva x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx [member] |
Příklad: IFRS 13 xxxx. X6, příklad: XXXX&xxxx;13 xxxx.&xxxx;XX63, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. b), xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 odst. 120, xxxxxxx praxe: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, kdy je xxxxx xxxxxxx, xxxxx xx být zprůměrována, xxxxxxxxx váha, xxxxx xxxxxx relativní xxxxx xxxxx xxxxxxx xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx počtu xxxxxxxx použitých při xxxxxxx xxxxxxxxxx ukazatele xxxxx (ztráty) na xxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx s výjimkou kmenových xxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx počtu xxxxxxxx xxxxxxxxx xxx xxxxxxx základního xxxxxxxxx xxxxx (ztráty) xx xxxxxxx xxx kapitálový xxxxxxx, xxxxx xx xxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (ztráta) xx xxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx s výjimkou xxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx ukazatele xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxx průměr počtu xxxxxxxx použitých xxx xxxxxxx xxxxxxxxx zředěného xxxxx (xxxxxx) xx xxxxxxx xxx kapitálový xxxxxxx, který se xxxxxx xx zisku x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx určeného vzorce. [Xxxxx: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx, kapitálové nástroje x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx počtu xxxxxxxxxxxx xxxxxxxx s účastí x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxx2019 |
XXX |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx dob xx xxxxxxxxxx žijících xxxxxxxxx opcí |
Zveřejnění: XXXX 2 xxxx.&xxxx;45 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxx xxxxx |
Xxxxxxxxxx: IFRS 2 odst. 45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx průměr cen xxxxx. [Odkaz: Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
WeightedAverageSharePriceShareOptionsGranted2019 |
X.XX duration |
label |
Vážený xxxxxx cen akcií, xxxxxxxxxx akciové xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) xxx i) |
documentation |
Vážený xxxxxx xxx akcií xxxxxxx xxxx xxxxx xx xxxxxx xxx xxxxxxxxx xxxx xxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxx pro xxxxxxxxx xxxx [member]; Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxxx xxxxx použitých xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx na xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx kmenových xxxxx v oběhu xx xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx akcií xxxxxx xxxxxxxxxxx nebo xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx času, xxxxx plní xxxxxx xxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxx xxxxx použitých 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: XXX 19 xxxx.&xxxx;138 xxxx. e) |
documentation |
Tento xxxx představuje xxxxx xxxx xxxxxxxx financované xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Plány definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx zcela xxxxxxxxxxx xxxxx definovaných xxxxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
WorkInProgress |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx výroba |
Příklad: XXX&xxxx;1 xxxx.&xxxx;78 písm. x), xxxxxxx xxxxx: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace aktuálních xxxxx představujících xxxxxxx xxxxx, xxxxx xxxx xxxxxxxx xx xxxxxx x&xxxx;x&xxxx;xxxxxxx xxxxxxxxx xx xxxxx hotových výrobků xxxx služeb jsou xxxxxxxxx další xxxxxxx. [Xxxxx: Aktuální xxxxxx xxxxxxxx xxxxxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) xxxxx |
Xxxxxxxxxx: XXX 1 odst. 98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx na xxxxxxx snížení xxxxxxx xxxxx xx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx tohoto xxxxxxx. [Xxxxx: Zásoby] |
||||
netLabel |
Čisté xxxxxxx xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx (zrušení xxxxxxx xxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. a) |
documentation |
Částka xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xx částku xxxxxxxxxxxxxx xxxxxxx nebo xxxxxxx xxxxxx xxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx xxx zadána xxxxxx nebo xxxxxxx xxxxxxx XBRL. K určení xxxxxxxxx znaménka xxxxxxxx xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx snížení xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx hodnoty (zrušení xxxxxxx xxxxxxx) pozemků, xxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx opce [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. X33, xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx prodané xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxx podkladového xxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxxx xxxxxx xxxxxxx xxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxx xx pojistné xxxxxx [axis] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 130 |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxx |
X.XX instant |
label |
Výnos použitý x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xx neliší xx&xxxx;xxxxxxx výnosů z podkladových xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;120“ |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xx xxxxxx xx&xxxx;xxxxxxx xxxxxx z podkladových xxxxxxx, xx použití odstavce 36 xxxxxxxxx XXXX 17. Xxxxxxxxxx xxxxxxx xxxx položky, které xxxxxx část xxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx mohou zahrnovat xxxxxxxx xxxxxxx; xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx, xxxxx aktiva xxxxxx xxxxxxxx nebo určitou xxxxxxxxxx čistých xxxxx xxxxxx xxxxxxxx. |