NAŘÍZENÍ KOMISE V PŘENESENÉ XXXXXXXXX (XX) 2022/352
ze xxx 29.&xxxx;xxxxxxxxx 2021,
xxxxxx xx mění xxxxxxxx x&xxxx;xxxxxxxxx pravomoci (XX) 2019/815, xxxxx xxx x&xxxx;xxxxxxxxxxx xxxxxxxxx stanovené x&xxxx;xxxxxxxxxxx xxxxxxxxxxx normách xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx pro xxxxxxxx xxxxx provedenou v roce 2021
(Xxxx s významem pro XXX)
XXXXXXXX XXXXXX,
x&xxxx;xxxxxxx na Xxxxxxx o fungování Evropské xxxx,
x&xxxx;xxxxxxx na xxxxxxxx Xxxxxxxxxx parlamentu x&xxxx;Xxxx 2004/109/XX ze xxx 15.&xxxx;xxxxxxxx 2004 x&xxxx;xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxxxx cenné xxxxxx jsou přijaty x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxx xxxx, a o změně xxxxxxxx 2001/34/XX&xxxx;(1), x&xxxx;xxxxxxx na xx.&xxxx;4 odst. 7 xxxxxxx xxxxxxxx,
xxxxxxxx k těmto xxxxxxx:
(1) |
Xxxxxxxx Xxxxxx v přenesené xxxxxxxxx (XX) 2019/815 (2) specifikuje xxxxxxxx xxxxxxxxxxxx xxxxxx xxx podávání xxxxx x&xxxx;xxxxxxx x&xxxx;xx.&xxxx;4 odst. 7 xxxxxxxx 2004/109/ES, xxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx je x&xxxx;xxxx xxxxxxxx, se xxxxxxxxx xxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxxxx účetními standardy, xxxxx xx běžně xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx účetního výkaznictví („XXXX“), přijatými xxxxx&xxxx;xxxxxxxx Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx (XX) č. 1606/2002 (3), xxxx x&xxxx;xxxxxxx x&xxxx;XXXX vydanými Xxxxx xxx xxxxxxxxxxx xxxxxx xxxxxxxxx (XXXX), xxxxx xxxx xx&xxxx;xxxxxxx xxxxxxxxxx Komise 2008/961/XX&xxxx;(4) xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx XXXX přijatým xxxxx nařízení (ES) x.&xxxx;1606/2002. |
(2) |
Xxxxxxxx xxxxxxxxx, která xx xxx používána xxx xxxxxxxx xxxxxxxxxxxx xxxxxx pro xxxxxxxx xxxxx, xxxxxxx z taxonomie XXXX x&xxxx;xx xxxxx xxxxxxxxxx. Xxxxxx XXXX xxxxxxxxxx aktualizuje xxxxxxxxx XXXX tak, xxx xxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxx XXXX xxxx xxxxx stávajících XXXX, analýzu obecně xxxxxxxxxxxxxx xxxxxxxxx v praxi xxxx&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxx XXXX. Xxxxx je xxxxxxxx xxxxxxxxxxxx regulační xxxxxxxxx xxxxx xxx, xxx xxxxxxxx xxxxxx xxxxx xxxxxxxxxxx&xxxx;xxxxxxxxx IFRS. |
(3) |
V březnu 2021 nadace XXXX xxxxxxxxxx xxxxxxxxxxxxxx verzi xxxxxxxxx IFRS. Tato xxxxxxxxxxx xx xx xxxxx xxxx xxxxxxx x&xxxx;xxxxxxxx v přenesené xxxxxxxxx (XX) 2019/815. |
(4) |
Příloha VI xxxxxxxx v přenesené pravomoci (XX) 2019/815 v současné xxxx stanoví pro xxxxx prvek základní xxxxxxxxx xxxxxxxxxx označení („xxxxxxxx“) x&xxxx;xxxxxxxx xxxxxxxxxxx („xxxxxxxx xxxxxxxxxxx“). Xxx xx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx konsolidované xxxxxx xxxxxxx xxxxx IFRS, xxxx xx xxxxxx, xxx xxxx nařízení x&xxxx;xxxxxxxxxxxx xxxxxxxxx zahrnovalo xxxxx typy xxxxxxxx xxxxxxxxxxx taxonomií XXXX. Xxxxxxx VI xx xxxxx xxxx xxx xxxxxxx tak, xxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx xxxx označení. |
(5) |
Aby xxx xxxxxxxx xxxx xx xxxxxxxxx provádění xxxxxxxxx emitenty x&xxxx;xxx xx xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx předpisů, xxxx xx xx xxxx xxxxxxxx použít xx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx účetní xxxxxxx za xxxxxx xxxxxx počínající 1. xxxxxx 2022 xxxx xxxxxxx. Xxxxxxxxx xx xxxx xxxx xxx xxxxxxxx xxxxxxxx taxonomii xxxxxxxx v tomto xxxxxxxx xxx pro účetní xxxxxx počínající 1. xxxxxx 2021 xxxx xxxxxxx. |
(6) |
Xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 xx xxxxx xxxx xxx xxxxxxxxxxxxx způsobem změněno. |
(7) |
Toto xxxxxxxx vychází x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxxx, xxxxxx Xxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx xxxxx xxxxxx a trhy, |
(8) |
Toto xxxxxxxx xx technickou xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (EU) 2019/815 x&xxxx;xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx XXXX x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxxx výkazů xxxxx IFRS. Jako xxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxx xxxxx stávající xxxxxxxx. Xxxxx XXXX xxxxxxxxx xxxxxxxx veřejné xxxxxxxxxx x&xxxx;xxxxxxxx regulačních technických xxxxx, x&xxxx;xxxxx xxxx xxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx náklady x&xxxx;xxxxxxx xxx xxxxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxx zřízenou xxxxx článku 37 xxxxxxxx Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx (XX) č. 1095/2010 (5), xxxxx xx xx xxxx xxxxxx nepřiměřené rozsahu x&xxxx;xxxxxx xxxx změny, |
PŘIJALA XXXX XXXXXXXX:
Xxxxxx&xxxx;1
Xxxxx nařízení v přenesené xxxxxxxxx (XX) 2019/815
Xxxxxxxx x&xxxx;xxxxxxxxx pravomoci (XX) 2019/815 xx xxxx xxxxx:
1) |
xxxxxxx I se xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx X&xxxx;xxxxxx 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 xx xxxxx nařízení Xxxxxx x&xxxx;xxxxxxxxx pravomoci (EU) 2020/1989&xxxx;(6) se toto xxxxxxxx může xxxxxx xx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxx za účetní xxxxxx xxxxxxxxxx xxxx 1. lednem 2022.
Článek 3
Vstup x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxx
Xxxx xxxxxxxx vstupuje x&xxxx;xxxxxxxx xxxxxxxx xxxx xx xxxxxxxxx v Úředním věstníku Xxxxxxxx xxxx.
Xxxxxxx se xx 1.&xxxx;xxxxx 2022 xxx xxxxxxx finanční xxxxxx xxxxxxxxxx účetní xxxxxxx za účetní xxxxxx xxxxxxxxxx 1. xxxxxx 2022 nebo xxxxxxx.
Xxxxxx&xxxx;2 se však xxxxxxx xxx xxx xxxxxx tohoto xxxxxxxx x&xxxx;xxxxxxxx.
Xxxx nařízení je xxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxx.
X&xxxx;Xxxxxxx xxx 29.&xxxx;xxxxxxxxx 2021.
Xx Xxxxxx
xxxxxxxxxxx
Xxxxxx XXX XXX XXXXX
(1)&xxxx;&xxxx;Xx. xxxx. L 390, 31.12.2004, x. 38.
(2)&xxxx;&xxxx;Xxxxxxxx Xxxxxx v přenesené pravomoci (XX) 2019/815, xxxxxx xx doplňuje xxxxxxxx Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx 2004/109/XX, xxxxx xxx x&xxxx;xxxxxxxxx technické normy xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxx (Úř. věst. X&xxxx;143, 29.5.2019, s. 1).
(3)&xxxx;&xxxx;Xxxxxxxx Xxxxxxxxxx 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)&xxxx;&xxxx;Xxxxxxxxxx Komise xx xxx 12.&xxxx;xxxxxxxx 2008 x&xxxx;xxxxxxxxx vnitrostátních xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxx a mezinárodních xxxxxxxxx pro účetní xxxxxxxxxxx emitenty xxxxxxx xxxxxx ve xxxxxxx xxxxxx při xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx (Xx.&xxxx;xxxx. X&xxxx;340, 19.12.2008, s. 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 (Xxxxxxxxxx xxxxxx xxx cenné xxxxxx x&xxxx;xxxx), o změně rozhodnutí x.&xxxx;716/2009/XX x&xxxx;x&xxxx;xxxxxxx xxxxxxxxxx Xxxxxx 2009/77/ES (Úř. xxxx. X&xxxx;331, 15.12.2010, x. 84).
(6)&xxxx;&xxxx;Xxxxxxxx Xxxxxx x&xxxx;xxxxxxxxx pravomoci (XX) 2020/1989 xx dne 6.&xxxx;xxxxxxxxx 2020, xxxxxx xx mění xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815, xxxxx xxx x&xxxx;xxxxxxxxxxx xxxxxxxxx stanovené x&xxxx;xxxxxxxxxxx technických xxxxxxx xxx jednotný elektronický xxxxxx pro xxxxxxxx xxxxx xxxxxxxxxx v roce 2020 (Xx. xxxx. X&xxxx;429, 18.12.2020, s. 1).
XXXXXXX&xxxx;X
Xxxxxxx X&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 xx xxxx xxxxx:
1) |
xxxxxxxx xxxx_xxx se xxxxxxxxx xxxxx: „xxxxxxxx xxxxxxxxx v tabulkách x&xxxx;xxxxxxxxx&xxxx;XX x&xxxx;XX xxx xxxxx definované v jmenném xxxxxxxx „xxxx://xxx.xxxx.xxxxxx.xx/xxxxxxxx/2021-03-24/xxxx_xxx““; |
2) |
xxxxxxxx xxxx_xxx xx xxxxxxxxx tímto: „předpona xxxxxxxxx v tabulce x&xxxx;xxxxxxx&xxxx;XX xxx xxxxx definované x&xxxx;xxxxxxx xxxxxxxx „xxxx://xxx.xxxx.xxxxxx.xx/xxxxxxxx/2021-03-24/xxxx_xxx““; |
3) |
xxxxxxxx xxxx-xxxx xx xxxxxxxxx xxxxx: „xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxx&xxxx;XX a VI xxx xxxxx definované x&xxxx;xxxxxxx xxxxxxxx „http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full““. |
XXXXXXX&xxxx;XX
X&xxxx;xxxxxxx VI xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (EU) 2019/815 xx xxxxxxx xxxxxxxxx xxxxx:
„Xxxxxxx
Xxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx IFRS
Předpona |
URI názvu/role xxxxx |
Xxx prvku x&xxxx;xxxxxxxx |
Xxx xxxxxx |
Xxxxx xxxxxx |
Xxxxxx |
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxXxXxxxxXxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx velké xxxxx xxx aktiv xxxx xxxxxxxx kurzů [xxxxxx] |
Xxxxxxx: IAS 10 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxx xxxxx cen xxxxx xxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx odhady [xxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx aktiv, xxxxx xxxx xxxxxxxxx úprav xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxx a očekávaných budoucích xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx jiný člen. |
||||
ifrs-full |
AccountingProfit |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) xxx i), xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx (xxxxxx) za období xxxx odečtením xxxxxxxx xxxxxxx. [Odkaz: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Výdaje xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx závazků xxxxxxxx xxxxx xxxx xxxxxx, xxxxx byly xxxxxx xxxx xxxxxxx a nebyly xxxxxxxxx, fakturovány nebo xxxxx xxxxxxxx sesouhlaseny x&xxxx;xxxxxxxxxxx, včetně xxxxxx xxxxxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx závazků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxxx a výnosů xxxxxxxx xxxxxx xxxxxx smluvních xxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxx; xxxxxx xxxxxxxx období včetně xxxxxxxxx závazků] |
||||
totalLabel |
Výdaje xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
AccrualsClassifiedAsCurrent |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období xxxxxxxxxxxxx xxxx xxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx výdajů xxxxxxxx xxxxxx klasifikovaných xxxx krátkodobé. [Odkaz: Xxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx příštích období xxxxxxxxxxxxx jako xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx příštích xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx. [Xxxxx: Výdaje xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx příštích xxxxxx včetně xxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxx představující příjem, xxxxx již xxx xxxxxxx, ale ještě xx xxxxxx pohledávkou, xxxxxx smluvních xxxxx. [Xxxxx: Smluvní xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxx aktiv |
||||
ifrs-full |
AccruedIncomeIncludingContractAssetsAbstract |
label |
Výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
AccruedIncomeOtherThanContractAssets |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx smluvních xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka aktiv xxxxxxxxxxxxx xxxxxx, xxxxx xxx xxx xxxxxxx, xxx ještě xx xxxxxx xxxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxx aktiva xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx vyplývající xx změn xxxxxxxxx xxxxxx xxxxxxxxxx aktiv |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;9 písm. c) |
documentation |
Kumulované xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx aktiv xxxxxxxx xxxx xxxxxx xxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty xxxxxxxxxxx xx změn xxxxxxxxx xxxxxx xxxxx, xxxxx xx xxxx xxx: x) jako výše xxxxx jejich reálné xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx tržních xxxxxxxx, jež způsobují xxxxx xxxxxxx xxxxxx; xxxx x) pomocí xxxx xxxxxx, která xxx xxxxxx jednotky xxxxxxx xxxxxxxxx výši xxxxx xxxxxx hodnoty x&xxxx;xxxxxxxx změn úvěrového xxxxxx xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Úvěrové riziko [xxxxxx]; Xxxxx xxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxx hodnoty xxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx xxxxxxx reálnou xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx rizika xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxxx zvýšení (xxxxxxx) xxxxxx hodnoty xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx určenými jako xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty. |
Zveřejnění: XXXX 7 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxx xxxxxx určenými xxxx aktiva xxxxxxx xxxxxxx xxxxxxxx vykázanou xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx finančních xxxxx xxxxxxxx jako xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx deriváty xxxx podobnými xxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx závazku xxxxxxxxxxx xx změn xxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;10X xxxx.&xxxx;x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx ze změn xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxx riziko [xxxxxx]; Zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxx úvěrového xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxXxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;9 písm. c) |
documentation |
Kumulované xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxx nebo xxxxxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxx, xxxxx xx xxxx xxx: a) xxxx xxxx xxxxx xxxxxx xxxxxx hodnoty, xxxxx nenastala x&xxxx;xxxxxxxx xxxx tržních xxxxxxxx, xxx xxxxxxxxx vznik xxxxxxx rizika; xxxx x) xxxxxx xxxx xxxxxx, xxxxx xxx xxxxxx jednotky xxxxxxx xxxxxxxxx xxxx změny xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxx rizika xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) reálné hodnoty xxxxxxxxx derivátů xxxx xxxxxxxxx xxxxxxxx souvisejících x&xxxx;xxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx nástrojů xxxxxxxxxxxxx x&xxxx;xxxxx nebo xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) reálné xxxxxxx úvěrů xxxx xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxx podobnými xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 16 odst. 73 xxxx.&xxxx;x), xxxxxxxxxx: IAS 16 xxxx.&xxxx;75 xxxx. x), xxxxxxxxxx: IAS 38 odst. 118 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;40 xxxx.&xxxx;79 písm. c), xxxxxxxxxx: XXX&xxxx;41 odst. 54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx; Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a amortizace [xxxxxx] |
Xxxxxxx xxxxx: XXX 16 xxxx.&xxxx;73 písm. d), xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;75 xxxx.&xxxx;x), xxxxxxx praxe: XXX&xxxx;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) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx úprava xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx položky xxxxxxxx xx xxxxxx xxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx zajištění xxxxxx xxxxxxx zajištěné xxxxxxx, xxxxx xx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxx aktivum. [Xxxxx: Zajištěné položky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx úprava xxxxxxxxx xxxxxx hodnoty xxxxxxxxx xxxxxxx zahrnutá xx xxxxxx xxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx zajištění reálné xxxxxxx xxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxxx. [Xxxxx: Zajištěné položky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxXxxxXxxxXxxxxxXxXxXxxxxxxxXxxXxxxxxxXxxxxXxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx přestala xxx xxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx xx zajištění, xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici x&xxxx;xxxxxxxxx položky, která xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx hodnotou x&xxxx;xxxxxxxx xxx upravována x&xxxx;xxxxx x&xxxx;xxxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx hodnotě; Xxxxxxxxx položky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxXxxxXxxxXxxxxxXxXxXxxxxxxxXxxXxxxxxxXxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx úprava zajištění xxxxxx hodnoty zbývající xx xxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxx xxxxxxxxxx x&xxxx;xxxxx a ztráty xx xxxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx částka xxxxxx xxxxxxxxx reálné xxxxxxx xxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx pozici u zajištěné xxxxxxx, xxxxx xx xxxxxxxxx závazkem xxxxxxxx xxxxxxxx hodnotou x&xxxx;xxxxxxxx xxx xxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx ze xxxxxxxxx. [Xxxxx: Finanční závazky x&xxxx;xxxxxxx xxxxxxx; Zajištěné xxxxxxx [member]] |
||||
ifrs-full |
AccumulatedImpairmentMember |
member |
label |
Kumulované xxxxxxxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x), xxxxxxx xxxxx: XXX&xxxx;38 odst. 118 xxxx. x), xxxxxxx xxxxx: XXX&xxxx;40 xxxx.&xxxx;79 xxxx. c), obvyklá xxxxx: XXX&xxxx;41 xxxx.&xxxx;54 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. d), zveřejnění: XXXX&xxxx;7 odst. 35H, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX29 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx znehodnocení. [Xxxxx: Xxxxxx ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Kumulovaný xxxxxxx xxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx výnosů x&xxxx;xxxxxxx (xxxxxx xxxxxxxxxxxxxxxx úprav), xxxxx nejsou vykazovány x&xxxx;xxxxx xxxx ztrátě, xxx xx xxxxxxxxxx xxxx povoleno xxxxxx xxxxxxxxx IFRS. [Xxxxx: XXXX [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Kumulovaný xxxxxxx xxxxx xxxxxxxx celkem |
||||
ifrs-full |
AccumulatedOtherComprehensiveIncomeAbstract |
label |
Kumulovaný xxxxxxx xxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx kumulovaný ostatní xxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxxx s pojistnými xxxxxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IAS 1 odst. 85 |
documentation |
Částka xxxxxxxxxxxx x&xxxx;xxxxxxxxx nákladů xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxx xxxxxxxxxx smluv [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxXxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
X&xxxx;xxxx akvizice xxxxxxxxx xxxxxx xxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx před xxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
X&xxxx;xxxx akvizice xxxxxxxxx reálná xxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx držel xxxxxxxxxxxxx xxxx datem xxxxxxxx, x&xxxx;xxxxxxx postupné xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx, xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxx k datu akvizice. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxx xxxxxx, xxxxxx hodnota stanovená x&xxxx;xxxx akvizice |
||||
ifrs-full |
AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract |
label |
Reálná hodnota xxxxxxxxx převedeného plnění xxxxxxxxx x&xxxx;xxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxxxxxXxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xxxxxxx x&xxxx;xxxxxxxx v případě transakce xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx spojených x&xxxx;xxxxxxxx x&xxxx;xxxxxxx transakcí vykázaných xxxxxxxx xx nabytí xxxxx a převzetí závazků x&xxxx;xxxxxxxxxxx kombinacích. [Odkaz: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx spojené x&xxxx;xxxxxxxx xxxxxxxx jako xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 písm. m) |
documentation |
Částka nákladů xxxxxxxxx x&xxxx;xxxxxxxx vykázaných xxxx náklad x&xxxx;xxxxxxx xxxxxxxxx, které xxxx xxxxxxxx xxxxxxxx od xxxxxx xxxxx a převzetí xxxxxxx v podnikových kombinacích. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací, biologická xxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxx vyplývající x&xxxx;xxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice prostřednictvím xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx vyplývající x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxx a goodwill |
Obvyklá xxxxx: XXX 38 xxxx.&xxxx;118 písm. x) xxx i) |
documentation |
Zvýšení xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx vyplývající x&xxxx;xxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx podnikových kombinací, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 písm. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxx z akvizic prostřednictvím xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [member]; Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 odst. 76 xxxx. x), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxxxxx z akvizic prostřednictvím xxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, závazky xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx jiných rezerv xxxxxxxxxxx x&xxxx;xxxxxxx prostřednictvím xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxx, xxxxx a zařízení xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx praxe: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Zajistná xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx, které xxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklady xxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx sazba xxxxxxx xxxx významný xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx z definovaných požitků, x&xxxx;xxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionOfDiscountRatesMember |
member |
label |
Pojistněmatematické xxxxxxxxxxx xxxxxxxxxxx sazeb [xxxxxx] |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx jako xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx inflace |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx míra xxxxxxx xxxxxxx jako xxxxxxxx pojistněmatematický předpoklad xxx stanovení xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx inflace [member] |
Obvyklá xxxxx: IAS 19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxx inflace použité xxxx xxxxxxxxxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxXxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx měr zvýšení xxxxx |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklady očekávaných xxx xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxx jako xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionOfExpectedRatesOfSalaryIncreases |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklady xxxxxxxxxxx xxx xxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxx mezd xxxxxxx jako významný xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx současné hodnoty xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [member]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx hodnotě; Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx mezd [xxxxxx] |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxx xxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxXxxxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx života xx xxxxxxx xx xxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxx xx xxxxxxx xx xxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx předpoklad xxx stanovení současné xxxxxxx závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx z definovaných xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionOfLifeExpectancyAfterRetirementMember |
member |
label |
Pojistněmatematické xxxxxxxxxxx střední xxxxx xxxxxx po xxxxxxx xx důchodu [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 145 |
documentation |
Tento xxxx xxxxxxxxxxx střední xxxxx xxxxxx xx xxxxxxx xx důchodu xxxxxxxx xxxx pojistněmatematické xxxxxxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionOfMedicalCostTrendRates |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxx xx xxxxxxxxx xxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxx sazeb xxxxxxx xx xxxxxxxxx péči xxxxxxx xxxx významný xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx sazeb xxxxxxx xx xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionOfMortalityRates |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 144 |
documentation |
Míra xxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx stanovení xxxxxxxx xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx příslib z definovaných xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx úmrtnosti [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx úmrtnosti xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxx2019 |
XXX |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklad důchodového xxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxx xxxxxxx xxxx xxxxxxxx pojistněmatematický xxxxxxxxxx pro stanovení xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx důchodového xxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionsAxis |
axis |
label |
Pojistněmatematické xxxxxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxx xxxxxx účetní xxxxxxxx u demografických x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxx určují xxxxxxxx xxxxxx na xxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro osu „Xxxxxxxxxxxxxxxxxxx předpoklady“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx zisky (xxxxxx) xxxxxxxxxxx ze xxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx zdaněním, plány xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) xxxxxxxxxxxxx ze xxxx xxxxxxxxxxxxxx předpokladů, xxxxx xxxxx k přecenění čistých xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx charakteristiky, xxxx xxxx xxxxxxxxx: x) xxxxxxxx; x) xxxx xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxxxx; x) xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxx; x) xxxxx xxxxxxxxx xxxxx, kteří xx xxxxx xxxxxxxxxx xxxxx xxxxxxxx plateb xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxx x&xxxx;x) xxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxx zdravotní xxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (ztrát) xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) vyplývajících xx xxxx xxxxxxxxxxxxxx předpokladů, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků Demografické xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx: x) xxxxxxxx; x) xxxx xxxxxxxxx xxxxxxxxxxx, jejich pracovní xxxxxxxxxxxx a předčasných odchodů xx xxxxxxx; x) xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx oprávněni požitky xxxxxx; x) poměr xxxxxxxxx xxxxx, xxxxx xx xxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx podmínek xxxxx x&xxxx;x) četnost xxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx xxxx. [Odkaz: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (snížení) xxxxxxx závazku (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx pojistněmatematických xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx zisky (xxxxxx) xxxxxxxxxxx ze xxxx demografických xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 písm. b) |
documentation |
Částka ostatního xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx ze xxxx demografických xxxxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx, jako xxxx xxxxxxxxx: x) xxxxxxxx; x) xxxx xxxxxxxxx xxxxxxxxxxx, jejich xxxxxxxx xxxxxxxxxxxx a předčasných xxxxxxx xx xxxxxxx; x) xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxx; x) poměr xxxxxxxxx plánu, xxxxx xx zvolí jednotlivé xxxxx xxxxxxxx xxxxxx xxxxxxxx v rámci xxxxxxxx xxxxx x&xxxx;x) četnost xxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, zisky (xxxxxx) z přecenění xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx pojistněmatematických zisků (xxxxx) vyplývajících xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx, xxxxx definovaných xxxxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 135 písm. b) |
documentation |
Částka xxxxxxxxx xxxxxxx výsledku xxxx xxxxxxxx, xxxxx xx výsledkem xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxx, které vedou x&xxxx;xxxxxxxxx čistých závazků (xxxxx) z definovaných xxxxxxx. Xxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx: x) diskontní xxxxx; x) xxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx, které xxxxxxx xxxxxxxxxxx, a mzdového xxxxxx; x) v případě xxxxxxx xxxxxxxxxx xx xxxxxxxxx péče xxxxx xxxxxxx xx zdravotní xxxx, xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxx (xx. nákladů vzniklých xxx xxxxxxxxxx a řešení xxxxxx, včetně xxxxxxx xx xxxxxx a likvidátorské xxxxxx) a d) xxxx xxxxxxx plánem x&xxxx;xxxxxxxxx xxxxxxxxxxxx se xx xxxxxxx xxxx rozvahovým xxxx nebo x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx služeb. [Xxxxx: Xxxxxxx úplný xxxxxxxx před zdaněním, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx definovaných xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, které xx výsledkem xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) vyplývajících xx xxxx finančních xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) z definovaných požitků, xxxxx xx výsledkem xxxxxxxxxxxxxxxxxxxxx xxxxx (ztrát) xxxxxxxxxxxxx xx změn xxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 19 odst. 141 písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazků (xxxxx) z definovaných xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxx předpokladů, které xxxxx k přecenění xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx: x) xxxxxxxxx xxxxx; x) výše xxxxxxx s výjimkou xxxxxxxxxx xxxxxxx xx požitky, xxxxx ponesou xxxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxx; x) x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx xxxxx xxxxxxx xx xxxxxxxxx xxxx, xxxxxx xxxxxxx na vyřizování xxxxxx (tj. xxxxxxx xxxxxxxxx xxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxx, včetně xxxxxxx xx právní x&xxxx;xxxxxxxxxxxxx xxxxxx) x&xxxx;x) xxxx splatné plánem x&xxxx;xxxxxxxxx xxxxxxxxxxxx xx xx službám před xxxxxxxxxx xxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Čisté xxxxxxx (xxxxxx) z definovaných xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx, které xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxx (ztráty) xxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, plány xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx očištěného x&xxxx;xxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) xxxxxxxxxxxxx ze xxxx xxxxxxxxxx xxxxxxxxxxx, které xxxxx k přecenění xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. Finanční předpoklady xxxxxxxx xx položek xxxx: x) xxxxxxxxx xxxxx; x) xxxx xxxxxxx x&xxxx;xxxxxxxx jakýchkoli xxxxxxx xx xxxxxxx, xxxxx ponesou xxxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxx; x) x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx péče xxxxx xxxxxxx xx xxxxxxxxx xxxx, xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxx (xx. xxxxxxx xxxxxxxxx xxx zpracování x&xxxx;xxxxxx xxxxxx, xxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx) x&xxxx;x) xxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx se xx xxxxxxx xxxx xxxxxxxxxx dnem nebo x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Ostatní xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx plánů definovaných xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx ze xxxx xxxxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxx (ztráty) vyplývající x&xxxx;xxxxxxx xx xxxxxxx xxxxxxxxxxx, před xxxxxxxx, xxxxx xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx před xxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) vyplývajících x&xxxx;xxxxxxx xx xxxxxxx skutečnosti, xxxxx xxxx k přecenění xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx. Korekce xx xxxxxxx xxxxxxxxxxx xxxx xxxxxx rozdílů xxxx předchozími xxxxxxxxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx (xxxxxx) z přecenění xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, které je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) vyplývajících x&xxxx;xxxxxxx xx základě skutečnosti] |
||||
ifrs-full |
ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx pojistněmatematických xxxxx (xxxxx) vyplývajících x&xxxx;xxxxxxx xx základě xxxxxxxxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx, xxxxx xx xxxxxxxxx pojistněmatematických xxxxx (xxxxx) xxxxxxxxxxxxx z korekcí xx xxxxxxx xxxxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx požitků Xxxxxxx xx xxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx a skutečností. [Odkaz: Xxxxx závazky (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (zisků) vyplývajících x&xxxx;xxxxxxx na xxxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Pojistněmatematické xxxxx (xxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 písm. b) |
documentation |
Částka ostatního xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx, xxxxx xx xxxxxxxxx pojistněmatematických zisků (xxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxx xx základě skutečnosti, xxxxx xxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx požitků. Korekce xx xxxxxxx xxxxxxxxxxx xxxx dopady xxxxxxx xxxx předchozími xxxxxxxxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx (xxxxxx) z přecenění plánů xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) vyplývajících z korekce xx xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx současná xxxxxxx xxxxxxxxxxxx penzijních xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;26 odst. 35 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx 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 v hospodářském xxxxxxxx, xxxxxxx na xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 16 |
documentation |
Částka xxxxxxx xxxxxx na xxxxxxx xxxxxx finančních xxxxx xxxxxxxxxx v hospodářském xxxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xx xxxx xxx xxxxxxxxx zadána kladná xxxxxxx XXXX. Xxxxx xx tento prvek xxxxxxx s vázanými členy, xxxx možná nutné xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx odklonem od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Závazný příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxxXxxXxxxXxxxxXxxxxXxXxxxxxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xxx xxxxxxx xxxxxx xxxxx xxxxxxxx xxxxx a převzatých xxxxxxx [abstract] |
||
ifrs-full |
AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract |
label |
Zveřejnění xxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxx xxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.35 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxx rizika účetní xxxxxxxx, pokud xxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: Xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxx informace x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxx cíle xxxxxxxxx xx&xxxx;xxxxxxxxxx podle XXXX 17. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx dopadu xxxxxxxxx kombinace |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;63 |
xxxxxxxxxxxxx |
Xxxxx informace x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx dopadu xxxxxxxxxxx xxxxxxxxx xxxxxxxx ke xxxxxxx xxxx xxxxxxxxx XXXX&xxxx;3. [Xxxxx: Podnikové xxxxxxxxx [member]] |
||||
ifrs-full |
AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory |
text block |
label |
Další xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxxxxx jednotkách [xxxx block] |
Zveřejnění: IFRS 12 odst. X25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx informace x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;52 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx o úhradách xxxxxxxx na xxxxx xxxxxxxx ke xxxxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx xx standardu XXXX&xxxx;2. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx informace [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx závazky, xxxxxxxxx závazky vykázané x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B67 xxxx. c) |
documentation |
Částka dodatečných xxxxxxxxxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx závazky xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx závazky xxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kombinaci |
||||
ifrs-full |
AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract |
label |
Dodatečné xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Emisní xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx či xxxxxxxxxx x&xxxx;xxxxx akcií účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx a částky xxxxxxx x&xxxx;xxxxxx xxxxxxxxx zahrnujících xxxxx xxxx akcionáře xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx nominální xxxxxxx x&xxxx;xxxxxx přijaté z jiných xxxxxxxxx xxxxxxxxxxxx akcie xxxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx, xxxx xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx dodatečných xxxxxx xxxxxx. [Odkaz: Jiné xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx celkem, jiné xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx, jiné rezervy [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx goodwillu, x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxx ve xxxxxxxxxx skupině, xxxx xxx akvizici splňuje xxxxxxxx pro to, xxx xxx xxxxxxxxxxxx xxxx xxxxxx xx xxxxxx xxxxxxx podle xxxxxxxxx IFRS 5. [Xxxxx: Xxxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;76 písm. x), zveřejnění: XXX 40 odst. 79 písm. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx investičního xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Investiční xxxxxxxx majetek] |
||||
ifrs-full |
AdditionsFromPurchasesBiologicalAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx, které xxxxxxxxx z nákupů. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstky x&xxxx;xxxxxxxxxx výdajů vykázaných xxxx xxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxx přírůstků xxxxxxxxxxxx xxxxx, xxxxx pocházejí x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx aktivum, 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 nemovitého xxxxxxx, které xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstky x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, závazky plynoucí x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx |
Xxxxxxx: datum 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 odst. IG37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx plynoucích z vystavených xxxxxxxxxx a zajistných xxxxx, xxxxx xx xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, biologická xxxxxx |
Xxxxxxx xxxxx: IAS 41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxx přírůstků xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxx s výjimkou přírůstků xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, biologická aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstky s výjimkou xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 odst. 118 písm. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxx goodwillu, xxxxx xxxxxxxxx získaných xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx s výjimkou xxxxxxxxx prostřednictvím podnikových xxxxxxxxx, investiční nemovitý xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76 písm. a), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 písm. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx přírůstků xxxxxxxxxxxx nemovitého majetku xxxxx přírůstků získaných xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Podnikové kombinace [xxxxxx]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. e) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx přírůstků xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx s výjimkou xxxxxxxxx prostřednictvím xxxxxxxxxxx xxxxxxxxx, xxxxxxxx aktiva |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, xxxxx přírůstků získaných xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx dlouhodobých xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx nástrojů, xxxxxxxxxx xxxxxxxx pohledávek, xxxxxxx xxxxx z definovaných xxxxxxx x&xxxx;xxxxxx vzniklých xx xxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;24 xxxx. x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. e) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxxx nástrojů, xxxxxxxxxx daňových xxxxxxxxxx, xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx 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 x&xxxx;xxxxxxx. [Odkaz: Xxxxxx z práva x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 138 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xx níž xx zapsáno sídlo xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx, xxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 písm. a) |
documentation |
Adresa, xxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx některého xxxxxxx xxxxxxxxxx podniku xxxxxx jednotky, xxxxx xxxxxxx xxxxxxxxx IFRS. [Xxxxx: Xxxxxxxxxxxxx [xxxxxx]; XXXX [member]] |
||||
ifrs-full |
AdjustedWeightedAverageShares |
shares |
label |
Vážený xxxxxx xxxxx kmenových akcií xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx akcii |
Zveřejnění: XXX 33 xxxx.&xxxx;70 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxx kmenových xxxxx, xxxxx xx xxxx xxxxxxxxx xx xxxxxxxxxxx, xx xx xx xxxxxxxxxxx xxxxxxx všech xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx do kmenových xxxxx. [Odkaz: Xxxxxxx xxxxx [member]; Vážený xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx na amortizaci xx účelem xxxxxxxxxxxx xxxxx (ztráty) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx); Xxxxxx a amortizace] |
||||
ifrs-full |
AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx), jehož xxxxxxxx xx xxxxx bylo xxxxxxxxxx, vysoce xxxxxxxxxxxxxx xxxxxxxxxx transakcí, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, které xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xx vstupní xxxxxxxxxx ceny xxxx xxxx účetní hodnoty xxxxxxxxxxxx xxxxxx (závazku), xxxxx xxxxxxxx xx xxxxx xxxx zajištěnou, xxxxxx pravděpodobnou xxxxxxxxxx xxxxxxxxx, očištěné o daňový xxxxx. [Odkaz: Xxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Částky, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xx xxxxxx hodnoty xxxxxxxxxxxx xxxxxx (závazku), xxxxx xxxxxxxx xx vznik xxxx xxxxxxxxxx, vysoce xxxxxxxxxxxxxx očekávanou transakcí, xxxxxxxx o daňový xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx splatné xxxx xx xxxxxxxxx xxxxxx |
Xxxxxxx: XXX 12 odst. 80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxx (xxxxxx) vykazované x&xxxx;xxxxxx xxx splatnou xxx předchozích xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx smluvních xxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) výnosů xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx xx účelem xxxxxxxxxxxx zisku (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx [Odkaz: Výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx; Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx příštích xxxxxx xxxxxx včetně smluvních xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx příštích období xxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy o snížení (xxxxxxx) xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 písm. a) |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) výnosů xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx [Xxxxx: Xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDecreaseIncreaseInBiologicalAssets |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxxxx aktiv za xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy o snížení (xxxxxxx) xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx o snížení (xxxxxxx) smluvních xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) derivátových xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx zisku (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx aktiv xxxxxxxx k obchodování |
Obvyklá xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxx xxxxx xxxxxxxx k obchodování xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx aktiva; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty, klasifikovaná xxxx xxxxxx x&xxxx;xxxxxxxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDecreaseIncreaseInInventories |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) zásob |
Obvyklá xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxXxxxxxxxXxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxx a záloh xxxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx a záloh poskytovaným xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxx poskytované xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxXxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (zvýšení) xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxxxxx xx účelem sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Úvěry x&xxxx;xxxxxx xxxxxxxxxxx zákazníkům; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxxxxx aktiv |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx v rámci) provozních xxxxxxxx. [Xxxxx: Ostatní xxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxxxxxx krátkodobých aktiv |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxxxxxx xxxxxxxxxxxx xxxxx za xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx aktiva; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx o snížení (zvýšení) xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxxxx xxxxxxxx období |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxx xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed |
X duration, xxxxx |
xxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxxxxxx xxxxx o zpětném xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx vypůjčené xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx kolaterál zajišťující xxxxxxxxx xxxxx xxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable |
X duration, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx styku |
Obvyklá praxe: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxxxxxxx x&xxxx;xxxxxxxxxx styku xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx 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: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Odkaz: Xxxxxxxx a jiné xxxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxx náklad |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx daňový xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem z (používaným x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxxxxxx xxxxxx xxxxxx (výnos); Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxXxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx odložené xxxx za předchozí xxxxxx |
Xxxxxxx xxxxx: IAS 12 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx nákladu (xxxxxx) xxxxxxxxxx v období xxx xxxxxxxxx daň xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 7 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx o odpisy x&xxxx;xxxxxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxx ze znehodnocení (xxxxxxx xxxxxx ze xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o odpisy x&xxxx;xxxxxxxxxx x&xxxx;xxxxxx ze znehodnocení (xxxxxxx ztráty ze xxxxxxxxxxxx) za účelem xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx; Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxx ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o odpisové náklady xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Odkaz: 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. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx (zisky) v reálné xxxxxxx xx účelem xxxxxxxxxxxx zisku (ztráty) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx náklady xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Finanční náklady; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForFinanceIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx za xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxx xxxxxxxx xxxxx xxxx xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxx (xxxxxx); Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxXxXxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, 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 xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx za xxxxxx xxxxxxxxxxxx zisku (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [member]; Xxxxxxx xxxxxxx [member]; Xxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx a přidružených xxxxxxx vykázané v individuální xxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxx (xxxxxx) xxxxxx vyřazení, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxx (xxxxxx) vlivem xxxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Xxxx (xxxxxx); Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxx, xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx (xxxxxx) xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxx o náklady na xxxxxx, xxxxxxxxxx aktiva |
Obvyklá xxxxx: IAS 7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxx (xxxxxx) xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úpravy x&xxxx;xxxxx (xxxxxx) xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxx (xxxxxx) xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx o zisky (xxxxxx) vzniklé xxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zisky (xxxxxx) xxxxxxx změnou xxxxxx xxxxxxx investičního xxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx; Xxxxx (xxxxxx) xxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxx majetek; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx ze znehodnocení xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx goodwillu xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Odkaz: Xxxxxxxx; Ztráta xx xxxxxxxxxxxx; Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku |
Obvyklá xxxxx: XXX 7 xxxx.&xxxx;20 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx ztráty xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx v hospodářském xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxx z průzkumu a vyhodnocení xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx sesouhlasení xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Aktiva z průzkumu x&xxxx;xxxxxxxxxxx [xxxxxx]; Xxxxxx xx xxxxxxxxxxxx; Xxxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxx ze xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o ztrátu xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxx vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Zásoby; Xxxxxx xx znehodnocení; Xxxxxx o ztrátu xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku; Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o ztrátu xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx ztráty xx xxxxxxxxxxxx) xxxxx x&xxxx;xxxxx vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx ztráty xx xxxxxxxxxxxx) vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (zrušení xxxxxx ze xxxxxxxxxxxx) xxxxxxxxx v hospodářském xxxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxxx v hospodářském xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx ze xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o ztrátu xx znehodnocení (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxxx v hospodářském xxxxxxxx, xxxxxxxx x&xxxx;xxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx ztráty ze xxxxxxxxxxxx) xxxxxxxxxx a jiných xxxxxxxxxx vykázanou v hospodářském xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Obchodní x&xxxx;xxxx xxxxxxxxxx; Xxxxxx xx xxxxxxxxxxxx; Úpravy x&xxxx;xxxxxx ze xxxxxxxxxxxx (xxxxxxx ztráty ze xxxxxxxxxxxx) vykázanou v hospodářském xxxxxxxx; Xxxxxx xx xxxxxxxxxxxx (zrušení xxxxxx xx znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxx na xxx xx xxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxx xx zisku xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem z (používaným x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) xxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxxxxx závazků xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) výnosů xxxxxxxx xxxxxx xxxxxx smluvních xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 písm. a) |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx včetně xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx příštích xxxxxx xxxxxx xxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xx účelem sesouhlasení xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx s výjimkou smluvních xxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) xxxxxx xx bank |
Obvyklá xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (snížení) vkladů xx xxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxxxx xx xxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInDepositsFromCustomers |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxx xx xxxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Vklady xx xxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy o zvýšení (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (snížení) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx účelem xxxxxxxxxxxx xxxxx (ztráty) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Derivátové xxxxxxxx xxxxxxx; Zisk (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxxx vztahujících se x&xxxx;xxxxxxxxxxxxxx požitkům |
Obvyklá praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) závazků xxxxxxxxxxxx xx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xx účelem sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxxxxxx xxxxxxx určených x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxxxxxx xxxxxxx určených x&xxxx;xxxxxxxxxxx za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Finanční xxxxxxx; Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx, které xxxxxxx xxxxxxxx xxxxxxx určených x&xxxx;xxxxxxxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxx x&xxxx;xxxxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) závazků z pojistných, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx z investičních xxxxx; Xxxxxxx plynoucí x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxxxx závazků |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 7 odst. 20 písm. a) |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) ostatních xxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx zajišťujícího xxxxxxxxx xxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx o zpětném xxxxxx a hotovostního kolaterálu xxxxxxxxxxxxx zapůjčené xxxxx xxxxxx za účelem xxxxxxxxxxxx zisku (ztráty) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxx xxxxxx a hotovostní xxxxxxxxx xxxxxxxxxxx zapůjčené xxxxx xxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) závazků x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) závazků x&xxxx;xxxxxxxxxx xxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (snížení) xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) obchodních a jiných xxxxxxx za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Xxxxxxxx x&xxxx;xxxx závazky; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx, ke xxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx času |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) jiných rezerv, xx xxxxxxx došlo x&xxxx;xxxxxx xxxxxxx času, xx účelem sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem z (používaným x&xxxx;xxxxx) provozních činností. [Xxxxx: Zisk (xxxxxx); Xxxxxxx rezervy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o úrokové xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx náklady za xxxxxx sesouhlasení zisku (xxxxxx) x&xxxx;xxxxxx peněžním 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 praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx xx xxxxxxx xxxxxx xx xxxxxx sesouhlasení zisku (xxxxxx) s čistým peněžním xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx výnosy; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxXxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxx (xxxxx) x&xxxx;xxxxxxx dlouhodobých xxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx (xxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx aktiv xx účelem sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxxxx aktiva; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx o rezervy za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) s čistým peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: 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 sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) |
||||
ifrs-full |
AdjustmentsForReconcileProfitLossAbstract |
label |
Úpravy xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx)[xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xxxxxx xx xxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xxxxxx na xxxxx za účelem xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxXxXxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Úpravy x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 7 odst. 20 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [member]; Xxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx o nerozdělené zisky x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx ekvivalenční metodou; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxxx kurzové ztráty (xxxxx) |
Xxxxxxx: IAS 7 – X&xxxx;Xxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxx jednotky x&xxxx;xxxxxxxx finanční instituce, xxxxxxx praxe: XXX 7 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx o nerealizované xxxxxxx xxxxxx (xxxxx) xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxXxxxxxxxXxxXxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxx (xxxxxx) x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxx vlastního kapitálu x&xxxx;xxxxxxxx xxxxxxxxxxx akcií x&xxxx;xxxxxxxxxxxx nástrojů x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxx (ztráty) přiřaditelného xxxxxxxxxx xxxxxxx pro xxxxxxx použitý xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx (xxxxxx) vyplývajícího x&xxxx;xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx s výjimkou prioritních xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxx (xxxxxx) o úroky a dividendy xxxxxxxx xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxx sesouhlasení xxxxx (xxxxxx) xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx pro xxxxxxx použitý při xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx k sesouhlasení zisku (xxxxxx) přiřaditelného mateřskému xxxxxxx xxx xxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx zisku xx akcii. Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx částek xxx všechny xxxxx xxxxxxxx, které xxxxxxxxx xxxxxxxx ukazatel xxxxx xx xxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx celkem xx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx přiřaditelného xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx čitatel xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxxXxxxXxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) vyjma xxxx xxxxxxxxxx kapitálu |
Obvyklá xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy, xxxxx xxxx xxxxxxxxxx xxxxxxxx, xx xxxxxx sesouhlasení xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract |
label |
Úpravy xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) xxx xxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxXxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) xxx xxxxxxx použitý xxx xxxxxxx ukazatele xxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXX |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx podle předchozích XXXX |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;31 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxx xxxxxxxx xxxxxx investic xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx nebo přidružených xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX x&xxxx;xxxxx xxxxxx závěrce xxxxxx xxxxxxxx xxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Předchozí GAAP [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xx&xxxx;xxxxxxxxxxxx xxxxx xxxx xxxxx, xxxxxxx veličina [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx. X36 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xx&xxxx;xxxxxxxxxxxx tržní xxxx střed, která xx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxXxxxxXxxxxxxxx |
(X) duration, debit |
label |
Úprava xx xxxx (xxxxxx) xxx xxxxxxxxx z prioritních xxxxx |
Xxxxxxx: XXX&xxxx;33 odst. –, xxxxxxx: 12: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx na xxxxx a ukazatele zředěného xxxxx xx xxxxx (xxxxx, xxxxxxx: , xxxxxxx: XXX 33 xxxx.&xxxx;70 písm. a) |
documentation |
Úprava xx xxxx (ztrátu) xxx xxxxxxxxx x&xxxx;xxxxxxxxxxx akcií xxx účasti xx xxxxxx xxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxxxxx (připadající) xx držitele xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Prioritní xxxxx [xxxxxx]; Zisk (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxx (xxxxxx) xxx xxxxxxxxx z prioritních xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xx výnosech z aktiv xxxxx. [Xxxxx: Administrativní xxxxxxx; Náklady xx xxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) z definovaných xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxx x&xxxx;xxxxx plánu; Xxxxxx x&xxxx;xxxxx xxxxx s výjimkou xxxxxx nebo xxxxxxx x&xxxx;xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx definovaných xxxxxxx; Xxxxxx x&xxxx;xxxxx xxxxx s výjimkou xxxxxx xxxx xxxxxxx x&xxxx;xxxxx, xxxx zdaněním, xxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: XXX 1 xxxx.&xxxx;99, xxxxxxxxxx: IAS 26 xxxx.&xxxx;35 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx nákladů, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx jako administrativní. |
||||
negatedLabel |
Administrativní xxxxxxx |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Obdržené zálohy, xxxxxxxxxxxxx smluvní xxxxxxx x&xxxx;xxxxxxxx xxxxxx splněným xxxxxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx x&xxxx;xxxxxx plněné xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member] |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;30 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx úhrn xxxxx xxxxxxxx hodnot vykázaných xxxxx xxxxxxxxxxx XXXX. [Xxxxx: Xxxxxx hodnota [xxxxxx]; Předchozí GAAP [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx pokračující x&xxxx;xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 5 Xxxxxxxx a zveřejnění |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx xxxxxx mezi xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx a transakční xxxxx, xxxx má xxx zaúčtován do xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx nástrojů, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Finanční xxxxxxxx, xxxxx [member]] |
||||
periodStartLabel |
Úhrnný xxxxxx mezi xxxxxxx xxxxxxxx při xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx být xxxxxxxxx xx zisku xxxx xxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx cenou, jenž xx být xxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 21 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), zveřejnění: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx jsou xxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
AggregatedIndividuallyImmaterialBusinessCombinationsMember |
member |
label |
Souhrnné xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 3 xxxx. B65 |
documentation |
Tento člen xxxxxxxxxxx souhrn podnikových xxxxxxxxx, které xxxx xxxxxxxxxx nevýznamné. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
AggregatedIndividuallyImmaterialJointVenturesMember |
member |
label |
Souhrnné xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;21&xxxx;xxxx.&xxxx;x) xxx x), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 39J xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 odst. 39M xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx podniků, které xxxx xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;32X, zveřejnění: XXX 41 xxxx.&xxxx;50, xxxxxxxxxx: XXXX 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx druhy xxxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxx“, není-li použit xxxxx jiný člen. |
||||
ifrs-full |
AggregatedTimeBandsMember |
member |
label |
Souhrnná xxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 61, xxxxxxx: XXX&xxxx;19 xxxx.&xxxx;147 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 15 xxxx.&xxxx;120 písm. x) xxx x), xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: IFRS 16 xxxx.&xxxx;97, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109X, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 7 odst. 23B xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx. X11, příklad: XXXX 7 xxxx. X35 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx časová xxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxx“, xxxx-xx použit xxxxx jiný člen. |
||||
ifrs-full |
AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember |
member |
label |
Souhrnné xxxxxxxxxxxx xxxxxxxx, jimž xxxx přiřazena nevýznamná xxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxx s neurčitelnou xxxxx xxxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;135 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx penězotvorných xxxxxxxx, jimž xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx nebo xxxxxxxxxx xxxxx s neurčitelnou dobou xxxxxxxxxxxxx. [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]; Xxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx reálných xxxxxx [member] |
Zveřejnění: IFRS 1 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxx xxxxxxxx hodnot. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx cena“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx podle xxxxxx [axis] |
Obvyklá xxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah mezi xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxxxx, xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx ii) |
documentation |
Tento xxxx xxxxxxxxxxx veškeré zemědělské xxxxxxxx rozdělené xx xxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Zemědělské xxxxxxxx xxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxxxx produktů] |
||||
ifrs-full |
Aircraft |
X instant, xxxxx |
xxxxx |
Xxxxxxx |
Xxxxxxx: IAS 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxx xxxxxxxxxxx letadla xxxxxxxxx v rámci xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [member] |
Příklad: XXX 16 odst. 37 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx a zařízení, která xxxxxxxxxxx letadla xxxxxxxxx x&xxxx;xxxxx činností účetní xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx reálných xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;142, xxxxxxxxxx: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx standardní hodnotu xxx xxx „Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
AllOtherSegmentsMember |
member |
label |
Všechny ostatní xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;115, xxxxxxxxxx: XXXX&xxxx;8 odst. 16 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, která xx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xx xxxxxxx ztráty xxxxxxxxxx xxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 12 odst. 81 písm. g) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx, xxxxx se xxxxxxx x&xxxx;xxxxxxxxxx znehodnocení xxxxxxxxxx xxxxx xxxxxx úvěrových xxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxx papíry [member] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx představuje xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxXxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxx xxxxxx na pojistné xxxxxx [member] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 130 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxx na xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxx xxxxxx xx xxxxxxxx plnění“, xxxx-xx použit žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxXxxxxXxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx, xxxxxx zaúčtovaná xx xxxxxxx nákladů xx xxxxxxx nebo xxxxxxx xxxxx se xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx. b) |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxxxxxx na xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx se zákazníky. [Xxxxx: Aktiva xxxxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx xxxxxxx xxxxx xx xxxxxxxxx; Xxxxxxx na xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Amortizace, xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. IG39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv; Odpisy x&xxxx;xxxxxxxxxx; Xxxx pojistných xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx, odložená xxxxxxxxxx cena xxxxxxxx xxxxxxxxxxx z pojistných smluv |
||||
ifrs-full |
AmortisationExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx na xxxxxxxxxx. Xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx během xxxx xxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 odst. 118 xxxx. x) bod vi) |
documentation |
Částka xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx goodwillu. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx; Nehmotná xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx zadat xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [member]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx metoda xxxxxxx xxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx dobou použitelnosti x&xxxx;xxxxxxxx goodwillu. [Xxxxx: Xxxxxxxx aktiva s výjimkou xxxxxxxxx; Xxxxxx a amortizace] |
||||
ifrs-full |
AmortisationOfGainsAndLossesArisingOnBuyingReinsurance |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx ztrát (zisků) xxxxxxxxxxxx xxx xxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxx xxx koupi xxxxxxxxx. [Odkaz: Odpisy x&xxxx;xxxxxxxxxx; Xxxxx (xxxxxx) xxxxxxxx v hospodářském výsledku xxx xxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx sazba, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 odst. 118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx sazba použitá xxx nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxxx úvěrové xxxxxxxx xxxx xxxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx jako xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty xxxxxxx maximální míru xxxxxxxxx rizika. |
Zveřejnění: XXXX 7 xxxx.&xxxx;9 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, o kterou úvěrové xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx vykázanou xx xxxxx xxxx ztráty xxxxxxx maximální xxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx; Úvěrové xxxxxx [xxxxxx]; Deriváty [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx xxxxxx; Finanční xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx odklonem od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx z pojistných xxxxx [member]; Účinek xxxxxxxxxxxxx rizik [member]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxxx xxxxxxx xxxxxxxx xxxx podobné nástroje xxxxxxxxxxx s půjčkami xxxx xxxxxxxxxxxx snižují xxxxxxxxx xxxx xxxxxxxxx xxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, o kterou xxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx. [Odkaz: Xxxxxx a pohledávky; Xxxxxxx xxxxxx [xxxxxx]; Maximální xxxx xxxxxxxxx rizika; Xxxxxxxx [member]] |
||||
commentaryGuidance |
Pro tento xxxxx by xxxx xxx zpravidla zadána xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [member]; Xxxxx xxxxxxxx na standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [member]; Přírůstek (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená hodnota [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající 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 účtu časového xxxxxxxxx xxx cenové xxxxxxxx, protože již xxxx xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 36 |
documentation |
Částka, x&xxxx;xxxxxx xxx xxxxxx kreditní xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx, protože xxx xxxx plně zrušitelný. [Xxxxx: Kreditní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxXxxxXxxxxxxXxxxxxxXxXxXxXxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx, o kterou byl xxxxxx xxxxxxx xxxxxxxx xxxx časového rozlišení xxx cenové regulaci, xxxxxxx xxx xxxx xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx xxx xxxxxx xxxxxxx zůstatek xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci, xxxxxxx xxx xxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx zůstatky účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Částka, x&xxxx;xxxxxx zpětně xxxxxxxxxx xxxxxx xxxxxxxx převyšuje xxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 134 xxxx.&xxxx;x) xxx x), zveřejnění: XXX 36 odst. 135 xxxx. e) bod x) |
xxxxxxxxxxxxx |
Xxxxxx, o kterou xxxxxx xxxxxxxxxx částka penězotvorné xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxxxxx xxxx xxxxxx xxxxxxx. [Odkaz: Účetní xxxxxxx [xxxxxx]; Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxXxxxxxxxXxXxxXxxxxxxxxxXxxxXxxxxxXxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxXxXxXxxxxXxXxxxxxxxXxxxxx |
X.XX instant |
label |
Částka, x&xxxx;xxxxxx xx xxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx předpokladům, xxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx byla rovna xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;xxx), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx xx xxxx změnit xxxxxxx, xxxxx xxxx xxxxxxxxx klíčovým předpokladům, xxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxx xxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity |
X duration, xxxxx |
xxxxx |
Xxxxxx, xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx vedení xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx na xxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx vedení xxxxxx xxxxxxxx xxxx xxxxxxxxxx podniku [member]; Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx xxxx změn xx xxxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xx reklasifikována, xxxx xxxxxx xxxxxxxx xxxxx klasifikaci xxxx xxxxxxxxxx ve svých xxxxxxxx závěrkách. |
||||
ifrs-full |
AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition |
X duration |
label |
Částka vykázaná xx xxxxxxxxx xxxxxxx xxxxxxxx realizovaná xxx xxxxxxxxxx finančního xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx reklasifikovaná xx xxxxx nebo xxxxxx xx ostatního xxxxxxx výsledku na xxxxxxx xxxxxxxxx překrývacího xxxxxxxx |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxx ze xxxxx xxxx xxxxxx do xxxxxxxxx xxxxxxx výsledku xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxxx xx xxxxxxxxxxx xxxxx x&xxxx;xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx ztráty xx xxxxxxxxx xxxxxxx výsledku xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxx finanční aktiva |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx standardu IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x&xxxx;xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxx vybranými xxxxxxxxxx aktivy xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxXxXxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxxxx xx xxxxx nebo xxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vykázaná xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxx xx xxxxx xxxx xxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, před zdaněním. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxXxXxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Částka xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxxxx výsledku xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, očištěná x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;35X písm. b) |
documentation |
Částka xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx přístupu, xxxxxxxx x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx drženými x&xxxx;xxxxxxx |
Xxxxxxx: XXXX&xxxx;5 odst. –, xxxxxxx: 12, xxxxxxxxxx: XXXX&xxxx;5 odst. 38 |
documentation |
Částka vykázaná x&xxxx;xxxxxxxx úplném výsledku x&xxxx;xxxxxxxxxx ve xxxxxxxx xxxxxxxx, související x&xxxx;xxxxxxxxxxxx xxxxxx xxxx vyřazovanými xxxxxxxxx xxxxxxxx k prodeji. [Xxxxx: Xxxxxxxxxx xxxxxx xxxx vyřazované skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxx xxxxxxx; Xxxxxxx xxxxx xxxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx aktivy xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;5 xxxx. –, xxxxxxx: 12, xxxxxxxxxx: XXXX&xxxx;5 odst. 38 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx vyplývající z částek, xxxxx jsou xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxx, které xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx skupinami xxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxXxxxxxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxx19XxxxxxxxXxXxxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxxxxxx46XXxXXXX16 |
X&xxxx;xxxxxxxx, credit |
label |
Částka xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxx xx xxxxxxxx, xxx xxxx přímým xxxxxxxxx xxxxxxxx XXXXX-19, xx xxxxx nájemce xxxxxxxx praktické zjednodušení xxxxx xxxxxxxx&xxxx;46X standardu XXXX 16. |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;60X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxx k vyjádření xxxx x&xxxx;xxxxxxxxxxxx platbách, xxxxx xxxxxxxxx x&xxxx;xxxx xx xxxxxxxx xxxxxxxxxxxxx xx xxxx xxxxx důsledek xxxxxxxx XXXXX-19, xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx podle xxxxxxxx 46A xxxxxxxxx XXXX 16. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xxxxxxxxxx xxx vyjádřena xxxxxxx hodnotou XXXX. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxXxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx ze xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx nebo xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (závazku) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx reálné xxxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx. x), xxxxxxxxxx: IFRS 9 xxxx.&xxxx;6.5.11 písm. d) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx a zahrnutá xx xxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx zajištění xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx ze xxxxxxxxx xxxxxxxxx xxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx ze xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx do xxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx) nebo xxxxxxxxx xxxxxxxx, xx xxxxx xx použije xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx vyřazená x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxx měnových xxxxxxx a zahrnutá xx xxxxxxxxxx xxxx xxxx xxxx účetní xxxxxxx xxxxxxxxxxxx xxxxxx (závazku) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx se xxxxxxx xxxxxxxxx reálné xxxxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx do pořizovací xxxx xxxx xxxx xxxxxx xxxxxxx nefinančního xxxxxx (xxxxxxx) nebo xxxxxxxxx xxxxxxxx, xx xxxxx se xxxxxxx xxxxxxxxx xxxxxx hodnoty. [Xxxxx: Oceňovací xxxxxx xx xxxxx xxxxxxxxx xxxxxxxx rozpětí] |
||||
negatedLabel |
Částka xxxxxxxx x&xxxx;xxxxxxxxxxx rozdílu ze xxxxx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx ceny nebo xxxx xxxxxx xxxxxxx xxxxxxxxxxxx aktiva (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx se xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx x&xxxx;xxxxxxxx do xxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
Xxxxxxxxxx: IFRS 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xx pořizovací xxxx xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx) nebo xxxxxxxxx xxxxxxxx, na xxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx ceny xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (závazku) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx z oceňovacího rozdílu xx xxxxx xxxxxxx xxxxxx hodnoty xxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxx nefinančního xxxxxx (xxxxxxx) nebo xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx reálné hodnoty. |
Zveřejnění: XXXX 9 xxxx.&xxxx;6.5.15 xxxx. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx ze xxxxx xxxxxxx xxxxxx xxxxxxx xxxx x&xxxx;xxxxxxxx do xxxxxxxxxx xxxx xxxx xxxx účetní xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx který xx xxxxxxx xxxxxxxxx reálné xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx xx xxxxx xxxxxxx časové xxxxxxx xxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx vyřazená z oceňovacího xxxxxxx xx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx a zahrnutá xx xxxxxxxxxx ceny nebo xxxx xxxxxx hodnoty xxxxxxxxxxxx aktiva (závazku) xxxx xxxxxxxxx příslibu, xx xxxxx xx xxxxxxx zajištění xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXXXX9XxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxx XXXX&xxxx;9, finanční aktiva, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx přístup |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxx XXXX&xxxx;9 týkající xx finančních aktiv, x&xxxx;xxxxx je xxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [axis] |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 – zveřejnění |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Příklad: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx odložené xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv pocházející x&xxxx;xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Odložená xxxxxxxxxx cena akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17 |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxxx ze xxxxx xxxxxxxxxxx do působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Splatné xxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;18 písm. x), xxxxxxxxxx: XXX&xxxx;24 odst. 20 |
documentation |
Splatné xxxxxx vyplývající x&xxxx;xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Spřízněné strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42E xxxx. d) |
documentation |
Částky splatné xxxxxxxxxxxxx s ohledem na xxxxxxxxx finanční aktiva x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx peněžní xxxxxx, které xxxxx xxxx xxxxx xxx xxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx (např. realizační xxxx v opční xxxxxxx). [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx, transakce xx spřízněnými xxxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;18 xxxx. b), xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxxXxxXxxxXxxxxXxxxxXxXxxxxxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx xxx všechny hlavní xxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
X duration |
label |
Částky xxxxxxxx v případě transakce xxxxxxxx xxxxxxxx od xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinaci |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx odděleně xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx vyňaté z vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx reklasifikaci x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;5.6.5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx reklasifikaci z kategorie xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx vykázanou xx xxxxxxxxx úplného výsledku, xxxx xxxxxxxx. [Odkaz: Xxxxxxxx aktiva] |
||||
negatedLabel |
Částky xxxxxx x&xxxx;xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx aktiv xxx xxxxxxxxxxxxx z kategorie nástrojů xxxxxxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxXxXxx |
(X) duration, debit |
label |
Částky xxxxxx z vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx aktiv xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx o daňový xxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;5.6.5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx aktiv xxx xxxxxxxxxxxxx z kategorie xxxxxxxx oceňovaných xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx aktiv xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou do xxxxxxxxx úplného xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad. |
||||
ifrs-full |
AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, které xxxx xxxxxxxxxx z vlastního xxxxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (závazku), xxxxx xxxxxxxx xx vznik xxxx zajištěnou, xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, které xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx do vstupní xxxxxxxxxx xxxx nebo xxxx xxxxxx xxxxxxx xxxxxxxxxxxx aktiva (xxxxxxx), xxxxx pořízení xx xxxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx očekávanou xxxxxxxxx, xxxx zdaněním. [Xxxxx: Xxxxxx hodnota [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, které byly xxxxxxxxxx x&xxxx;xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx aktiva (xxxxxxx), jehož xxxxxxxx xx xxxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, před xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxx |
(X) instant, xxxxxx |
xxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx a které xxxxxx xxxxxxxxx xxxxx finančním xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxx předmětem xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx a které nejsou xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx x&xxxx;xxxxx nejsou xxxxxxxxx proti xxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxx xxxxxxxxx závazkům |
Zveřejnění: XXXX 7 xxxx.&xxxx;13X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, které xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx započteny proti xxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx a které xxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxx jsou xxxxxxxxx vymahatelné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx dohody x&xxxx;xxxxx xxxxxx xxxxxxxxx proti xxxxxxxxx závazkům [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, která xx xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx xx ostatního úplného xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx u finančních xxxxx xxxxxxx ke xxxxxxx xxxxxx |
Xxxxxxxxxx: účinný xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx ii) |
documentation |
Částka, která xx xxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx překrývacího xxxxxxxx, xxxxx u finančních xxxxx nedošlo ke xxxxxxx výběru. |
||||
ifrs-full |
AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied |
X duration, xxxxx |
xxxxx |
Xxxxxx, xxxxx xx byla xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxx xxxxxxxx XXX&xxxx;39, xxxxxxxx xxxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx, která by xxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxx xxx x&xxxx;xxxxxxxx aktiva, u nichž xx uplatňován překrývací xxxxxxx, kdyby byl xxxxxxxx xxxxxxxx XXX&xxxx;39. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxXxxXxxXxxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxx jsou xx splatnosti, ale xxxxxx znehodnocena [text xxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx finančních xxxxx, která jsou xx splatnosti, ale xxxxxx znehodnocena. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxxxxxXxxxxXxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx systému hodnocení xxxxx [xxxx xxxxx] |
Xxxxxxx: xxxxx xxxxx 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 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx expozic xxxxxxxxx xxxxxx externího systému xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxx; Xxxxxxx xxxxxxx stupně [member]] |
||||
ifrs-full |
AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory |
text xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx expozic xxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxx; Xxxxxxx xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxx |
xxxx block |
label |
Analýza finančních xxxxx, xxxxx byla xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx [text block] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 písm. b) |
documentation |
Analýza xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxxx označena za xxxxxxxxxxxx, xxxxxx faktorů, xxxxx účetní xxxxxxxx xxxxx x&xxxx;xxxxx, když xxxxxx xxxxxxxx za xxxxxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx a nákladů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 10 odst. 22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxx xxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx nebo xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxx zahájení xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxx201820XxxxxxxxxxXxXXX41Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xxxxxx 2018–2020 Xxxxx xxxxxxxxx XXX 41 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXX 41 odst. 65 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx standardu XXX 41 xxxxxx xxxx součást xxxxxxx xxxxxxxxxxx standardů IFRS xxxxx 2018–2020 x&xxxx;xxxxxx 2020. Xxxxxxxxx xxxxx xx xxxxxxx x&xxxx;xxxxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
AnnualImprovements201820AmendmentsToIFRS1Member |
member |
label |
Roční zdokonalení, xxxxxx 2018–2020 Xxxxx xxxxxxxxx XXXX 1 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXXX 1 xxxx.&xxxx;39XX |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx změny xxxxxxxxx XXXX 1 xxxxxx xxxx xxxxxxx ročních xxxxxxxxxxx standardů XXXX xxxxx 2018–2020 x&xxxx;xxxxxx 2020. Předmětem xxxxx xx xxxxxxx xxxxxxxxxx xxx xxxxxx přijetí xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxx201820XxxxxxxxxxXxXXXX9Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xxxxxx 2018–2020 Xxxxx standardu XXXX 9 [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXXX 9 xxxx.&xxxx;7.1.9 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx standardu IFRS 9 xxxxxx jako xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx IFRS xxxxx 2018–2020 x&xxxx;xxxxxx 2020. Xxxxxxxxx xxxxx jsou xxxxxxxx x&xxxx;„10xxxxxxxxxx“ xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXXXXXxxxxxxxx201820Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx XXXX pro xxxxxx 2018–2020 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2024 XXX&xxxx;41 odst. 65, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2024, XXXX 1 odst. 39AG, xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2024, XXXX 9 xxxx.&xxxx;7.1.9 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxxxxxx standardů XXXX xxx xxxxxx 2018–2020 xxxxxxxx v květnu 2020. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxx xx zisku. |
||||
ifrs-full |
AreaOfLandUsedForAgriculture |
area |
label |
Výměra xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx, xxxxxx xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Držené xxxxxxx xxxxxxxx xxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx držených xxxxxxxxx xxxxxxxx, které xxxx xxxxxxxxx podkladovými xxxxxx. [Xxxxx: Xxxxxx dluhové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxxx aktivy [xxxxxx] |
Xxxxxxx: XXXX 12 xxxx. X23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxx xxxxxxxxx aktivy. |
||||
ifrs-full |
AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets |
X instant, xxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX&xxxx;19 xxxx.&xxxx;142&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xx xxxxx xxxxxx xxxxxxxxx podkladovými xxxxxx xxxxxxxx xx xxxxxx hodnotě 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 praxe: XXX&xxxx;19 xxxx.&xxxx;142&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx definovaných xxxxxxx [member]] [Srovnej: xxxxx papíry zajištěné xxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktivum xxxxxxxx x&xxxx;xxxxxxxxx náhradě, xxxxxxxxx xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxx xxxxxxxx k očekávané xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx, xxxxxxxxx závazky x&xxxx;xxxxxxxxx xxxxxxxxx; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, jiné xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;85 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx bylo xxxxxxxx k očekávané xxxxxxx xxxxxx rezerv. [Xxxxx: Xxxxxxxxx xxxxxxx, jiné xxxxxxx; Jiné xxxxxxx] |
||||
xxxx-xxxx |
Xxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x), zveřejnění: XXXX 13 xxxx.&xxxx;93 písm. x), xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x), zveřejnění: XXXX 8 odst. 23, xxxxxxxxxx: XXXX&xxxx;8 odst. 28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx v důsledku xxxxxxxx xxxxxxxx. Ekonomický xxxxx xx xxxxxx, xxxxx xx xxxxxxxxx přinášet xxxxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxx xx začátku období |
||||
periodEndLabel |
Aktiva xx xxxxx období |
||||
ifrs-full |
AssetsAbstract |
label |
Aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxx a závazky xxxxxxxxxxxxx xxxx xxxxxx k prodeji [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
AssetsAndLiabilitiesClassifiedAsHeldForSaleMember |
member |
label |
Aktiva x&xxxx;xxxxxxx xxxxxxxxxxxxx jako držené x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx, které xxxx klasifikované xxxx xxxxxx k prodeji. [Odkaz: Xxxxxxxxxx aktiva xxxxxx x&xxxx;xxxxxxx [member]; Xxxxxxx xxxxxxxx ve vyřazovaných xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx k prodeji; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx k prodeji [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx x&xxxx;xxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Xxxxxx; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx a závazky xxxxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxxxx x&xxxx;xxxxxxx klasifikované jako xxxxxx k prodeji“, není-li xxxxxx žádný xxxx xxxx. [Odkaz: Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxx xx vyřazovaných xxxxxxxxx xxxxxxxxxxxxxxx jako držené x&xxxx;xxxxxxx; Vyřazované skupiny xxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci] |
||||
ifrs-full |
AssetsArisingFromExplorationForAndEvaluationOfMineralResources |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 6 odst. 24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx aktiv xxxxxxxxxxxx xxx hledání xxxxxxxxxx zdrojů, xxxxxxxxxx xxxxxxx, ropu, xxxxx xxxx a podobné xxxxxxxxxxxxx xxxxxx xxxx, xx xxxxxx xxxxxxxx xxxxx xxxxxxx xxxxx na xxxxxxx ve xxxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx proveditelnosti x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Typy pojistných xxxxx [member]] |
||||
ifrs-full |
AssetsForInsuranceAcquisitionCashFlows |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;105X, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 109A |
documentation |
Částka xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, které xxxx aktiva xxxxxx xxxx uhrazené xxxxxxx xxxx x&xxxx;xxxxxxxx pojistných xxxxx (xxxx peněžní xxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxx xxx xxxxx xxxxxxx za xxxxxxx xxxxxx standardu XXXX) xxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxx toky x&xxxx;xxxxxxxx xxxxxxxx smlouvy xx xxxxxx xxxxxxx xxxx vyplývající x&xxxx;xxxxxxx xx xxxxxx, upisování x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx (smluv vystavených xxxx smluv, xxxxxxx xxxxxxxxx xx očekává), xxxxx jsou xxxxx xxxxxxxxxxxx portfoliu xxxxxxxxxx xxxxx, x&xxxx;xxxxx daná xxxxxxx xxxxx. Xxxx xxxxxxx toky xxxxxxxx xxxxxxx xxxx, xxxxx xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx nebo xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxx toků x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxxXxxxxxxxxXxXxXxxxXxXxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Držený xxxxxxxxx, který xxxx xxx xxxxxx nebo xxxxx poskytnut i v případě, xx nedojde x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 15 písm. a) |
documentation |
Reálná xxxxxxx xxxxxxxx xxxxxxxxxx, xxxxx xxxx xxx xxxxxx nebo znovu xxxxxxxxx x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx k nesplnění závazku xxxxxxxx kolaterálu. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx za účelem xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 7 – C Sesouhlasení xxxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx držená xx xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxxx; Xxxxxxx z financování] |
||||
ifrs-full |
AssetsLessCurrentLiabilities |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxx xxxxxxxxx o krátkodobé xxxxxxx. |
||||
xxxXxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
AssetsLiabilitiesOfBenefitPlan |
X instant, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) penzijního plánu |
Zveřejnění: XXX 26 xxxx.&xxxx;35 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx aktiv xxxxxxxxxx xxxxx snížená x&xxxx;xxxxxxx, xxxxx xxxx, které xxxxxxxxx z pojistněmatematické xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx aktiva xxxxxxxxxx xxx xxxxxxx xx xxxxx období |
||||
ifrs-full |
AssetsObtained |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxx úvěrových xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;38 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, která xxxxxx xxxxxxxx získala xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx (xxxx. xxxxx). [Odkaz: Xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 odst. 35 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx aktiv xxxxxxxx penzijními xxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxXxXxxxXxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxx2013 |
X&xxxx;xxxxxxxx, debit |
label |
Aktiva xxxx, než xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxx ekvivalenty, v dceřiném xxxxxxx xxxx xxxxxxxxx, xxxxx byly získány xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx jiných xxxxx, xxx jsou xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxxxxx podnicích xxxx jiných xxxxxxxxx, xxxxxxx xxxxxxxx xx xxxxxxx nebo xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx vykázaná xx xxxxxxx nákladů xx xxxxxxx nebo xxxxxxx smluv xx xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx xx základě xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx zákazníky. Xxxxxxx xx xxxxxxx smlouvy xx zákazníkem xxxx xxxxxxxxxxx xxxxxxx na xxxxxxx xxxxxxx, které xx xxxxxx xxxxxxxx xxxxxxxxx, xxxxx by xxxxxxx získána xxxxxx. Xxxxxxx související x&xxxx;xxxxxxx xxxxxxx xx xxxxxxxxxx xxxx náklady, které xxxxx xxxxxxxxx xx xxxxxxxx nebo x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxxx xxxx konkrétně xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxxxxx jednotkami |
Zveřejnění: IFRS 12 xxxx.&xxxx;29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx jednotky, xxxxx xxxxxxxxx s jejími xxxxxx v strukturovaných jednotkách. [Xxxxx: Xxxxxx; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx, který xxx xxxxxx xxxx xxxxx xxxxxxxxx, x&xxxx;xxxx nedošlo x&xxxx;xxxxxxxxx závazku xxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;15 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx, xxxxx byl xxxxxx nebo znovu xxxxxxxxx, xxxxx xxxx xxx prodán xxxx xxxxx poskytnut x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx k nesplnění xxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva, xxxxx xxxxxx jednotka xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx účetní xxxxxxxx xxxxxx vykazuje x&xxxx;xxxxx xxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxx xxxxxx jednotka nadále xxxxxxxx x&xxxx;xxxxxxx xxx xxxxxxxxxxxxx angažovanosti |
Zveřejnění: XXXX 7 odst. 42D xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx finančních xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxx přetrvávající xxxxxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva, xx xxx xx xxxxxxxx xxxxxxxxx omezení |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;13 písm. c) |
documentation |
Částka aktiv x&xxxx;xxxxxxxxxxxxxxx xxxxxxxx závěrkách 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 xxxxxxxx, x&xxxx;xxxxxxxx převodu |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxx převedených xx xxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;55, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXX 1 xxxx.&xxxx;55, xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx. XX20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx plynoucích ze xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxx xxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva s vysokým xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;125 xxxx. b) |
documentation |
Částka xxxxx, kterých xx xxxxxx xxxxxxxxxxx, x&xxxx;xxxxx xxxxxxxx xxxxxx riziko, xx xxxxx příštího xxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxx hodnot xxxxxx aktiv. |
||||
ifrs-full |
AssociatedLiabilitiesThatEntityContinuesToRecognise |
X instant, credit |
label |
Související xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. e) |
documentation |
Částka xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx, které xxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx své xxxxxxxxxxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx souvisejících x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx nadále xxxxxxxx x&xxxx;xxxxxxx své xxxxxxxxxxxxx angažovanosti. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
AssociatesMember |
member |
label |
Přidružené xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;19 xxxx.&xxxx;x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X4 písm. d), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. a), xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. a) |
documentation |
Tento xxxx představuje xxxxxx xxxxxxxx, v nichž xx xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxXxxxXxxxxx |
xxxxxx |
xxxxx |
X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;32X, xxxxxxxxxx: XXX 41 xxxx.&xxxx;50, xxxxxxxxxx: XXX&xxxx;41 odst. 55 |
documentation |
Tento xxxx xxxxxxxxxxx oceňování xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxx xx zaplacená xxxxxx xxxxxxxxx prostředků xx xxxxxxxxx xxxxxxxxxxx nebo xxxxxx xxxxxxx jiného xxxxxx xxxxxxxxxxxx xx xxxxxxxx xxxxxx x&xxxx;xxxx xxxx nabytí xxxx xxxxxxxxx xxxx – xxx, xxx xx xx xx xxxxx – xxxxxx xxxxxxxxx xxxxxx xxxxxx xxx xxxx xxxxxxxx uznání xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx XXXX. |
||||
xxxx-xxxx |
XxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx [member] |
Zveřejnění: XXX&xxxx;40 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx nebo xx xxxxxxxxx IFRS 16, xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx třídy aktiv xxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
X&xxxx;xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;32X, xxxxxxxxxx: XXX 41 xxxx.&xxxx;50, zveřejnění: XXXX 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje oceňování xxxxxxxx xx reálné xxxxxxx. Reálná xxxxxxx xx xxxx, xxxxx xx byla získána xx prodej xxxxxx xxxx xxxxxxxxx xx xxxxxx závazku x&xxxx;xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx x&xxxx;xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxx druhů xxxxxx funkcí [xxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;104, obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxx xxxxx a označení xxxxxxxxx jakéhokoli členu xxxxxxxxx xxxx xxx xx měly xxx xxxxxxx x&xxxx;xxxxxx xxxxx x&xxxx;xxxxxxxxx ekvivalentní xxxxxxx xxxxxxx xxxxxxxxx XXXX, xxxxx taková xxxxxxx xxxxxxx existuje. Jediným xxxxxxxx je to, xx xxxxx a označení xxxxx xxxxxxxxx zahrnují xxxxx „xxxx“, zatímco xxxxx x&xxxx;xxxxxxxx řádkových xxxxxxx xxxxx xxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx auditorů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx zaplacených xxxx xxxxxxxxx xxxxxxxxx účetní xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Odměna xxxxxxxx xx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Odměna xxxxxxxx xx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx zaplacených xxxx splatných xxxxxxxxx xxxxxx xxxxxxxx xx xxxxxx, xxxxx účetní xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xx xxxxxx služby |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx zaplacených xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxx kapitálové xxxxxxxx, xxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx, které xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx, xxx xx xxx xxxxxx xxxxxxxx xxxxx neuzavřela smlouvu. [Xxxxx: Xxxxxxxxxx přísliby] |
||||
ifrs-full |
AvailableforsaleFinancialAssetsAbstract |
label |
Realizovatelná xxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
AverageEffectiveTaxRate |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx sazba xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx měnový xxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxx. Xxxxxx xxxx xx xxxxxx xxxxx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Průměrný xxxxx osob zaměstnaných xxxxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxXxxxxxxXxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxx zajišťovacího xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X xxxx. b) |
documentation |
Průměrná cena xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X xxxx. b) |
documentation |
Průměrná xxxxx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Zůstatky xx xxxxxxx xxxxxx zákazníků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx na xxxxxxx xxxxxx zákazníků xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xx xxxxxxxxxxx účtech xxxxxxxxx x&xxxx;xxxxxx na xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx na xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx na xxxxxxxxxxx účtech xxxxxxxxx xxxxxxxx účetní jednotkou, xxxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xx depozitních xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxxx účtech xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Zůstatky x&xxxx;xxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx pokladní hotovosti x&xxxx;xxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Přijetí xxxxxx xxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxx xxxxxx xxxxxxxxxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx bankou xxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx vykazovaných xxxxxx xxxxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx u centrálních xxxx s výjimkou xxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Povinné xxxxxxxx xxxxxx u centrálních xxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx peněžní xxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11X, xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx peněžních toků x&xxxx;xxxxxxxxxxx s bankovními xxxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx dluhové xxxxxxxx |
Xxxxxxx 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 xxxxxxxx xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxx ekvivalentů xxxxxxxxxxxxxxx xxxxxxxx ujednání, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 45 |
documentation |
Částka, xxxxx xxxx xxxxxxx x&xxxx;xxxx nad rámec xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xx xx xxxxxxxx xx xxxxxxxxxx poskytnutí xxxxx xx xxxxxx xxxxx. [Xxxxx: Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX duration |
label |
Základní xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx z pokračujících xxxxxxxx, xxxxxxxxxx nástroje s účastí x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx zisku (ztráty) xx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx, xxxxx se xxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Základní ukazatel xxxxx (xxxxxx) xx xxxxxxx, xxxxxxxxxx nástroje x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 odst. A14 |
documentation |
Základní xxxxxxxx xxxxx (xxxxxx) xx nástroj x&xxxx;xxxxxxxxxx xxxxxxxx pro xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxx xx xxxxx x&xxxx;xxxxxxxxx akciemi podle xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Základní xxxxxxxx xxxxx (ztráty) xx xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx s výjimkou kmenových xxxxx; Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX duration |
label |
Základní xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) na akcii xxx xxxxxxxxxx nástroj, xxxxx xx xxxxxx xx zisku s kmenovými xxxxxxx xxxxx předem xxxxxxxx vzorce. |
||||
totalLabel |
Základní ukazatel xxxxx (xxxxxx) na xxxxxxx celkem, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxx |
X.XX duration |
label |
Základní xxxxxxxx zisku (ztráty) xx xxxxx |
Xxxxxxxxxx: XXX 33 odst. 66, xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx (xxxxxx) xxxxxxxxxxx držitelům xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx (čitatel) xxxxxxxx xxxxxxx průměrem xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx daného xxxxxx (xxxxxxxxxx). |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, a to xxx xxxxx prvkem, xxx x&xxxx;xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx“, když: x) xx xxxxxxxx ukazatel xxxxx na akcii x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx podle xxxxxxxx 67 standardu XXX 33. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx zisku (ztráty) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;66, zveřejnění: XXX&xxxx;33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx zisku (xxxxxx) na akcii; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx by měla xxx xxxxxxxx dvakrát, x&xxxx;xx xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx zředěného xxxxx (xxxxxx) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx“, xxxx: x) xx xxxxxxxx xxxxxxxx xxxxx xx xxxxx a ukazatel xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx jednu xxxxxxxx položku, xxx xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx podle xxxxxxxx 67 standardu XXX 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) na xxxxx x&xxxx;xxxxxxxxxxxxx činností, xxxxxx xxxxxxx změn xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx odložené daně |
Zveřejnění: XXX 33 odst. 67, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx zisku (ztráty) xx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, který xxxxxxxx xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx x&xxxx;xxxxx změny související xxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) na xxxxx; Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxx změny související xxxxxxxx daně; Pokračující xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx prvkem „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxx čistých xxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx“, když: a) xx xxxxxxxx xxxxxxxx xxxxx na akcii x&xxxx;xxxxxxxx zředěného xxxxx xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx jednu xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
ifrs-full |
BasicEarningsLossPerShareFromDiscontinuedOperations |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;67, xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;68 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx; Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx označena dvakrát, x&xxxx;xx xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx“, xxxx: x) xx xxxxxxxx xxxxxxxx zisku xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx prezentuje xxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx ukazatele xxxxx odstavce 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx změn xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx a čisté xxxxx související xxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx akcii; Xxxxx xxxxx zůstatků účtů xxxxxxxx rozlišení při xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx a čisté xxxxx související xxxxxxxx xxxx; Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, a to xxx xxxxx prvkem, tak xxxxxx „Ukazatel zředěného xxxxx (xxxxxx) na xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx a čistých xxxx xxxxxxxxxxx xxxxxxxx daně“, xxxx: x) xx xxxxxxxx ukazatel xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx na xxxxx xxxxxxx x&xxxx;x) xxxxxx jednotka prezentuje xxxxx řádkovou položku, xxx vykázala xxx xxxxxxxxx podle odstavce 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 xxxxxxxx a čistých xxxx související xxxxxxxx xxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) na akcii, xxxxx xxxxxxxx čisté xxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx regulaci x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx akcii; Xxxxx xxxxx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx by xxxx být xxxxxxxx xxxxxxx, x&xxxx;xx jak xxxxx xxxxxx, xxx xxxxxx „Ukazatel zředěného xxxxx (xxxxxx) xx xxxxx, včetně xxxxxxx xxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx a čistých xxxx xxxxxxxxxxx odložené xxxx“, xxxx: x) xx xxxxxxxx ukazatel xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
ifrs-full |
BasicEarningsPerShareAbstract |
label |
Základní ukazatel xxxxx na xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxx xxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx země |
Zveřejnění: XXXX 8 odst. 33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxx xxxxxxxxx xxxxxx od xxxxxxxxx xxxxxxxxxx na xxxxxxxxxx xxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx. Plodící biologická xxxxxx xxxx xxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Biologická xxxxxx; Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxx: XXX&xxxx;16 xxxx.&xxxx;37 písm. i) |
documentation |
Částka xxxxxxx, budov a zařízení xxxxxxxxxxxxx rostliny přinášející xxxxx. Rostlina přinášející xxxxx xx xxxx xxxxxxxx, a) xxxxx xx používá xxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx; b) xx xxx se xxxxxxx, že ponese xxxxx xx xxxx xxx xxxxx xxxxxx, x&xxxx;x) x&xxxx;xxx xx málo xxxxxxxxxxxxx, xx xxxx xxxxxxxxx jako xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx/xxxxxxxxxx xxxxxxx šrotu. [Odkaz: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx úrodu [member] |
Příklad: XXX&xxxx;16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, která xxxxxxxxxxx xxxxxxxx přinášející úrodu. Xxxxxxxx xxxxxxxxxxx xxxxx xx xxxx rostlina, x) xxxxx se xxxxxxx při xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx; b) od xxx se xxxxxxx, xx&xxxx;xxxxxx úrodu xx xxxx xxx xxxxx xxxxxx, x&xxxx;x) u níž xx xxxx pravděpodobné, xx xxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx/xxxxxxxxxx xxxxxxx xxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxXxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx vyplacené xxxx xxxxxxx |
Xxxxxxxxxx: IAS 26 xxxx.&xxxx;35 xxxx. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxx penzijních xxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx 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 xxxxxxxx xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx peněžních xxxx x&xxxx;xxxxxxx nabytých xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx aktiva |
Zveřejnění: IAS 1 xxxx.&xxxx;54 písm. f), xxxxxxx: XXX 41 xxxx.&xxxx;43, xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxxx xxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxxx aktiva xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxx [xxxxxx] |
Xxxxxxx: IAS 41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx rozdělená xxxxx xxxxx. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxxxxxxxx xxxxxx podle stáří“, xxxx-xx xxxxxx xxxxx xxxx člen. [Odkaz: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
BiologicalAssetsAxis |
axis |
label |
Biologická xxxxxx [xxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx stáří [xxxx] |
Xxxxxxx: IAS 41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;41 odst. 41 |
documentation |
Osa tabulky xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx aktiva podle xxxxx [xxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
BiologicalAssetsGroupMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxx aktiva, skupina [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxxx aktiva xxxxxxxxx xxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxx xxxxxx podle xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxx rostliny. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Biologická xxxxxx“, není-li použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx sloužící xxxx zástava na xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;49 písm. a) |
documentation |
Částka xxxxxxxxxxxx xxxxx sloužících xxxx zástava xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxx [member] |
Příklad: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx xxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx pro xxx „Biologická xxxxxx xxxxx xxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, x&xxxx;xxxxx xx omezeno xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;49 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx, x&xxxx;xxxxx xx omezeno vlastnické xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vydané dluhopisy |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxxx účetní xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxx xxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11X, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx peněžních xxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx dluhopisy] |
||||
ifrs-full |
BorrowingCostsAbstract |
label |
Výpůjční xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 23 xxxx.&xxxx;26 písm. a) |
documentation |
Výše xxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxxxx způsobilého xxxxxx x&xxxx;xxxxx xxxx zahrnuty xx xxxxxxxxxxxx xxxxxxx xx xxxx aktivum. |
||||
commentaryGuidance |
Pro xxxxx prvek by xxxx xxx xxxxxxxxx xxxxxx kladná hodnota XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [member]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Xxxxxxxx xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx úroků x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx vynaloží ve xxxxxxx s vypůjčením xx xxxxxxxxxx xxxxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XBRL. Xxxxx se tento xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [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 (úbytky) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx požadavku standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Závazný xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx výpůjční xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxx jako xxxxxx |
Xxxxxxx xxxxx: XXX 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, které xxxx xxxxxxxx xxxx náklad. |
||||
ifrs-full |
Borrowings |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxxxxxxx, které xxxx 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: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxxxxx xxxxx) xxxxxxxxx pro xxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxx [axis] |
Obvyklá xxxxx: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxx |
xxxxxx [default] |
label |
Výpůjčky xxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje veškeré xxxxxxxx xxxxxxxxx xxxxx xxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Výpůjčky podle xxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Výpůjčky] |
||||
ifrs-full |
BorrowingsByTypeAbstract |
label |
Výpůjčky, xxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxx |
X.XX instant |
label |
Výpůjčky, xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxx, xxxxxx úrokové sazby |
Obvyklá xxxxx: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxx (xxxxxxxxxx sazba) použitý xxx xxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx, xxxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx, původní xxxx |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxx, x&xxxx;xxx xxxx xxxxxxxx původně xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx k datu xxxxxxxx x&xxxx;xxxxxxxx převzatých x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Výpůjčky; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxx k datu akvizice |
||||
ifrs-full |
BottomOfRangeMember |
member |
label |
Spodní xxxxxxx rozpětí [member] |
Příklad: XXXX&xxxx;13 xxxx. X6, xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX63, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;120, xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x), 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: XXX 38 xxxx.&xxxx;119 písm. a) |
documentation |
Částka nehmotných xxxxx xxxxxxxxxxxxxxx práva xx xxxxxxx doplňkových xxxxx, xxxx je xxxxxxxx xxxxxx (nebo xxxxxx xxxxxx) a její xxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX 38 odst. 119 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx představujících xxxxx xx skupině xxxxxxxxxxx aktiv, xxxx xx xxxxxxxx značka (xxxx xxxxxx xxxxxx) x&xxxx;xxxx xxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;38 odst. 119 |
documentation |
Tento xxxx představuje xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx provize |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovanou xxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxx provize |
||||
ifrs-full |
BrokerageFeeIncome |
X duration, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx provizí účtovanou xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
Xxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx |
Xxxxxxx xxxxx: IAS 16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx odepisovatelné xxxxxx x&xxxx;xxxxxxx xxxxxx určené 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 xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx představujících xxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx k použití x&xxxx;xxxxx provozu. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
BusinessCombinationsAxis |
axis |
label |
Podnikové xxxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 3 odst. X64 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx. X64 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxx události, ve xxxxxxx nabyvatel získává xxxxxxxx nad jedním xx xxxxxxxx podniky. Xxxxxxxxx, xxxxx xx xxxxx xxxxxxxx xxxx „xxxxx fúze“ nebo „xxxx xxxxxxx“ xx xxxx považují xx xxxxxxxxx xxxxxxxxx xx xxxxxx standardu XXXX&xxxx;3. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Částka xxxxxxxxx xxxxx zrušených xxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Kapitálové xxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx budoucích xxxxxxxxxxxx xxxxxx, které účetní xxxxxxxx xxxxxxxxxx učinit. |
||||
totalLabel |
Kapitálové xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx přísliby [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d), xxxxxxx: IFRS 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxx aktivace, xxxxx xx xxxxxxx xxxx xxxxxxx veličina xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxx xxxxxxxxxx nákladů xxxxxxxxxxx pro xxxxxxxx |
Xxxxxxxxxx: XXX 23 odst. 26 xxxx. b) |
documentation |
Vážený xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx, které xxxxxx xxxxxxxx xxxxx xxxxxx, xxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx za xxxxxx získání způsobilého xxxxxx. [Odkaz: Xxxxxx xxxxxx [member]] Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx na vývoj [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx aktiv xxxxxxxxxxxx xxxx výsledek xxxxxx na xxxxx xxxxxxxxxxxx před xxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxx. Nehmotné xxxxxxx xx uznává xxxx xxxxxxx výlučně xxxxx, xxxx je xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxxxxx následující skutečnosti: x) xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxx xxxxx xx xxxxxxxx nebo xxxxxx; x) xxxx xxxxx dokončit xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xx xxxx xxxxxx; c) xxxx xxxxxxxxx nehmotné xxxxxxx xxxxxxxx nebo xxxxxx; x) xxxxxx, xxxxx xxxx aktivum xxxxxxxx pravděpodobné budoucí xxxxxxxxxx užitky. Xxxxx xxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxx xxxx xxx nehmotné xxxxxxx xxxx xxxxxx xxxx, xxxxx bude xxxxxxxxx xxxxxxx, xxxx xxxxxxxxxx; x) xxxxxxxxxx xxxxxxxxxxxxxx technických, finančních x&xxxx;xxxxxxxxx zdrojů xxx xxxxxxxxx xxxxxx x&xxxx;xxx xxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxx x&xxxx;x) xxxx xxxxxxxxx spolehlivě xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx aktivu xxxxx xxxx vývoje. |
||||
ifrs-full |
CapitalRedemptionReserve |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xx umořování xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxx na umořování xxxxxxxxx akcií xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxx xx umořování xxxxxxxxx xxxxx xxxxxx jednotky. |
||||
ifrs-full |
CapitalRequirementsAxis |
axis |
label |
Kapitálové xxxxxxxxx [axis] |
Zveřejnění: IAS 1 xxxx.&xxxx;136 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými položkami xxxx pojmy, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
CapitalRequirementsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxxxxx [member] |
Zveřejnění: XXX&xxxx;1 odst. 136 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxx xx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxxx xxxxxxxxx“, není-li xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx rezerva [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx kapitálové xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx, kumulované xxxxxx, xxxxxxxxxx a znehodnocení x&xxxx;xxxxx xxxxxx xxxxxxx [axis] |
Zveřejnění: XXX 16 xxxx.&xxxx;73 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;38 odst. 118 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x), xxxxxxxxxx: XXX 40 odst. 76, xxxxxxxxxx: XXX&xxxx;40 odst. 79 xxxx.&xxxx;x), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx.&xxxx;x), xxxxxxxxxx: XXX 41 xxxx.&xxxx;50, xxxxxxxxxx: IAS 41 odst. 54 xxxx.&xxxx;x), zveřejnění: IFRS 3 xxxx.&xxxx;X67 písm. d), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 37 xxxx.&xxxx;x), xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;XX29 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Účetní xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;76, zveřejnění: XXX 40 xxxx.&xxxx;79 xxxx.&xxxx;x), xxxxxxxxxx: XXX 41 xxxx.&xxxx;50, xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, ve xxxxx je xxxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx (po xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx nebo xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx ze xxxxxxxxxxxx xxxxxx). Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxx xxxxxxx, xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx a hrubá xxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx; Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
Xxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxx xx požádání. [Xxxxx: Xxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx a půjčky xx xxxxxxxxxxx stran |
Obvyklá xxxxx: XXX&xxxx;7 odst. 17 |
documentation |
Peněžní xxxxxx xx xxxxx x&xxxx;xxxxxx od xxxxxxxxxxx xxxxx. [Odkaz: Spřízněné xxxxxx [member]] |
||||
ifrs-full |
CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx a půjčky xxxxxxxxxx jiným xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx. e) |
documentation |
Částka xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxx xxxxxxx (xxxx xxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx), xxxxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxXxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx zálohy x&xxxx;xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx spřízněným stranám. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxxxx u centrálních xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx prostředků x&xxxx;xxxxxxxx xx xxxxxxxxxx účtech x&xxxx;xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx.&xxxx;x), zveřejnění: XXX 7 xxxx.&xxxx;45, xxxxxxxxxx: XXXX 12 odst. X13 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxx na xxxxxxxx, xxxxxxxx s krátkodobými, xxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxx peněžních xxxxxxxxxx x&xxxx;x&xxxx;xxxxx xxxxxx xxxxx xxxxxx není xxxxxxxx. [Xxxxx: Peněžní xxxxxxxxxx; Xxxxxxx xxxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty celkem |
||||
periodStartLabel |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty, xxxxxx xxxxxxxxxxxx k reálné hodnotě xxxxx xxxxx |
Xxxxxxx: IAS 19 odst. 142 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxx na reálné xxxxxxx aktiv x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxXxxxxxxxXxxxxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx skupiny xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxx držené k prodeji. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxxxxxxx xxxxxxx klasifikované jako xxxxxx k prodeji [member]] |
||||
ifrs-full |
CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup |
X instant, xxxxx |
xxxxx |
Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx držené xxxxxx xxxxxxxxx, které xxxxxx x&xxxx;xxxxxxxxx xxx použití xxxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů xxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxxxx x&xxxx;xxxxxxxxx xxx xxxxx xxxxxxxx. [Xxxxx: Peněžní prostředky x&xxxx;xxxxxxx ekvivalenty] |
||||
ifrs-full |
CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition |
X instant, debit |
label |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx, xxxxx se xxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx peněžních prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx xx xxxxxx o peněžních tocích, xxxxx se xxxx xx xxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty xxxxxx, xxxxx se xxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx, pokud xx liší xx xxxxxx x&xxxx;xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxx2013 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxxxx, xxxxx xxxx xxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 odst. 40 písm. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx v dceřiných xxxxxxxxx xxxx jiných xxxxxxxxx, xxxxxxx ovládání xx xxxxxxx xxxx xxxxxxxx. [Xxxxx: Dceřiné xxxxxxx [member]; Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx, xxxxxxxxx podíl xxxxxxxxxxxx k reálné xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;142 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xx peněžní prostředky x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Peněžní xxxxxxxxxx a peněžní xxxxxxxxxxx; Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]] [Srovnej: Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx kombinace. [Xxxxx: Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxx xxxxxxxx proti xxxxxxxxx xxxxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;13X xxxx. x) bod xx), xxxxxxx: XXXX 7 odst. XX40X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx hotovostního kolaterálu, xxxxx je xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx nebo obdobné xxxxxx x&xxxx;xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx xxxxxxxxxx kolaterál, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxx xxxxxxxx proti finančním xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxx |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx předmětem vymahatelné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobné dohody x&xxxx;xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;13X písm. x) bod xx), xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx kolaterálu, který xx předmětem xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxx započten xxxxx xxxxxxxxx aktivům. [Xxxxx: Xxxxxxxx aktiva] |
||||
negatedLabel |
Přijatý xxxxxxxxxx kolaterál, xxxxx xx předmětem xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx není xxxxxxxx xxxxx finančním xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;x&xxxx;xxxxx xxxxxx změny 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: IAS 39 xxxx.&xxxx;86 xxxx. x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X, zveřejnění: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx zajištění xxxx xxxxxxxxx xxxx, xxxxx x) xxxxxx x&xxxx;xxxxxxxxxxx rizik xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxx (xxxx xxxx xxxxxxx xxxx xxxxxxx budoucí xxxxxx xxxxx s proměnlivou xxxxxxxx xxxxxx) xxxx x&xxxx;xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx a b) xxxxx xxxxx xxxxxxxx xxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx toky x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx činností [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxxxXxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx xx xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx činnost |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxx peněžní toky xxxxxxx při xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
terseLabel |
Peněžní xxxx xx ztráty ovládání xxxxxxxxx nebo xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx xx (xxxxxxx xxx) xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (xxxxx) xxxxxx xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů. [Xxxxx: Xxxxxxx peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx xx (xxxxxxx xxx) xxxxxxx (zvýšení) xxxxxxxxxxxx xxxxxx a investic |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (xxxxx) xxxxxx xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx a vyhodnocování xxxxxxxxxx xxxxxx, klasifikované xxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx nerosty, xxxx, zemní plyn x&xxxx;xxxxxxx neobnovitelné xxxxxx xxxx, xx účetní xxxxxxxx získá zákonná xxxxx na průzkum xx xxxxxxxxxx oblasti, xxxxx x&xxxx;xxxxxxxxx technické xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxx nerostných xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní toky x&xxxx;(xxxxxxx xxx) průzkumu x&xxxx;xxxxxxxxxxxxx nerostných zdrojů, xxxxxxxxxxxxx xxxx provozní xxxxxxx |
Xxxxxxxxxx: XXXX 6 xxxx.&xxxx;24 písm. b) |
documentation |
Peněžní xxxx x&xxxx;(xxxxxxx při) xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx, xxxx, xxxxx xxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx zdroje poté, xx xxxxxx xxxxxxxx xxxxx zákonná xxxxx xx průzkum xx xxxxxxxxxx oblasti, xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx proveditelnosti x&xxxx;xxxxxxxx realizovatelnosti xxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx provozní xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx z (použité xxx) financování |
Zveřejnění: IAS 7 xxxx.&xxxx;10, xxxxxxxxxx: XXX 7 odst. 50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx při) financování, xxxxxx xx xxxxxx xxxxxxxx, xxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx účetní xxxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxx z (použité při) xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxxx, xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 odst. 33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx. [Odkaz: Pokračující xxxxxxxx [xxxxxx]; Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) financování, xxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx z (použité xxx) xxxxxxxxxxx, ukončené činnosti |
Zveřejnění: XXXX&xxxx;5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxxx prováděném xxxxxx xxxxxxxxx, xxxxxxxxxxx s ukončenými xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxx z (použité při) xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxxx, xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx z (použité při) xxxxxxx (snížení) xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (xxxxx) xxxxxx zvýšení (snížení) xxxxxxxxxxxx výpůjček. [Odkaz: Xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxx xxxx, xxxxx xxxxxxxxxxx zvýšení schopnosti xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx (např. xxxxxx v jednotkách výstupu xx den). |
||||
ifrs-full |
CashFlowsFromUsedInInsuranceContracts |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxx z (použité při) xxxxxxxxxx smluv (xxxxxxxxx) |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx xxx) pojistných xxxxx (xxxxxxxxx). [Odkaz: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;10, zveřejnění: XXX 7 odst. 50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx činnosti, xxxxxx se xxxxxx xxxxxxxx a pozbývání xxxxxxxxxxxx xxxxx a jiných xxxxxxxx xxxxxxxxxxxx do peněžních xxxxxxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) investiční xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx při) xxxxxxxxxx xxxxxxxx, xxxxxxxxxxx činnosti |
Zveřejnění: XXXX&xxxx;5 odst. 33 písm. c) |
documentation |
Peněžní xxxx z (použité xxx) xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxxxx s pokračujícími xxxxxxxxx. [Odkaz: Pokračující xxxxxxxx [member]; Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxx činnosti] |
||||
netLabel |
Čisté xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 odst. 33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx účetní xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [member]; Xxxxxxx xxxx z (použité při) xxxxxxxxxx činnosti] |
||||
netLabel |
Čisté xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxx činnosti, xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx při) xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxx xxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx jednotky xxxxxxxxxx provozní xxxxxxx (xxxx. xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xx den). |
||||
ifrs-full |
CashFlowsFromUsedInOperatingActivities |
X duration |
label |
Peněžní xxxx x&xxxx;(xxxxxxx při) xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;10, xxxxxxxxxx: XXX 7 xxxx.&xxxx;50 xxxx. d) |
documentation |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) provozních xxxxxxxx, které xxxxxxxxxxx xxxxxx xxxxxxxxx činnosti xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx, xxxxx nejsou xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek může xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx toky x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxx z (použité xxx) xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx činnostmi. [Xxxxx: Pokračující xxxxxxxx [xxxxxx]; Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. K určení xxxxxxxxx znaménka použijte xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx, 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 toky x&xxxx;(xxxxxxx při) provozní xxxxxxxx účetní xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx činnosti [xxxxxx]; Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xxxx být zadána xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx znaménka použijte xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx z (použité při) xxxxxxxx xxxxxxxx, ukončené xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx x&xxxx;xxxxx) xxxxxxxx |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxx xxxxxxxx s výjimkou xxxxxxxx xxxxxxxxx, xxxxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx x&xxxx;xxxxx) xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx xxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx x&xxxx;xxxxx) xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxx o peněžních xxxxxx xxxxxx jednotky x&xxxx;xxxxxxxx xxxxxxxx instituce, xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (xxxxx) z činností xxxxxx xxxxxxxx xxxx xxxxxxx pracovního xxxxxxxx |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek může xxx xxxxxx kladná xxxx xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx xxxxxxx xxx xxxxxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xxx xxxxxxxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx toky xxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxxxx nebo xxxxxx xxxxxxx, klasifikované jako xxxxxxxxxx činnost |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxx peněžní xxxx xxxxxxx při xxxxxxx xxxxxxxx dceřiných xxxxxxx xxxx xxxxxx podniků, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxx xxxxxxx při xxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxx podniků |
||||
ifrs-full |
CashOnHand |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx prostředků xxxxxxxx účetní jednotkou. Xxxxxxxxxx xxxxxx na xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Peněžní xxxxx xx leasingy |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;53&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx odtok na xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx, závazky xxxxxxxx z vystavených pojistných x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx 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. XX37 písm. c) |
documentation |
Snížení závazků xxxxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv v důsledku xxxxxxxxxxx peněžních xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx peněžní xxxxxxxxxx, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxXxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxx typu xxxxxxx, forwardové smlouvy, xxxxx xxxxxxx a swapové xxxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx činnosti |
Příklad: XXX&xxxx;7 xxxx.&xxxx;16&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxxx typu futures, xxxxxxxxxx xxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxx smluv, které xxxx drženy xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx, xxxx jsou-li xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx xx xxxxxxx typu xxxxxxx, xxxxxxxxxx xxxxxxx, opční xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxXxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx příjmy xx xxxxx typu xxxxxxx, xxxxxxxxxxxx xxxxx, xxxxxxx xxxxx a swapových smluv, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx ze xxxxx xxxx xxxxxxx, xxxxxxxxxxxx xxxxx, opčních xxxxx x&xxxx;xxxxxxxxx smluv x&xxxx;xxxxxxxx xxxxx, které xxxx xxxxxx za xxxxxx prodeje xxxx xxxxxxxxxxx, xxxx xxxx-xx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx xx xxxxx xxxx xxxxxxx, xxxxxxxxxxxx smluv, opčních xxxxx x&xxxx;xxxxxxxxx smluv |
||||
ifrs-full |
CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxxxx jiným xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx xxxxxxx (xxxxxx xxx záloh x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxx), xxxxxxxxxxxxx jako xxxxxxxxxx činnosti. |
||||
terseLabel |
Peněžní xxxxxx xx splátek xxxxx x&xxxx;xxxxx xxxxxxxxxxx xxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xx splátek záloh x&xxxx;xxxxx poskytnutým spřízněným xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxxxx xxxxx a záloh xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx jednotce. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx splátky záloh x&xxxx;xxxxxx od xxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxxx xxxxx a půjček xx xxxxxxxxxxx xxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx peněžní xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx i) |
documentation |
Reálná xxxxxxx peněžních prostředků xxxxxxxxxxx jako plnění x&xxxx;xxxxxxxxx xxxxxxxxx stanovená x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis |
axis |
label |
Kategorie xxxxx xxxxxxxxxx na xxxxxxx xxxxxxx na xxxxxxx xxxx xxxxxxx xxxxx xx zákazníky [xxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxx na základě xxxxxxx xx získání xxxx splnění xxxxx xx zákazníky [xxxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx kategorie aktiv xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx splnění xxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx na xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx nebo splnění xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
CategoriesOfFinancialAssetsAbstract |
label |
Kategorie xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx 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 tabulky xxxxxxxx vztah mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
CategoriesOfRelatedPartiesAxis |
axis |
label |
Kategorie xxxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;24 odst. 19 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx 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 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx, xxxxx mění xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx hodnoty xxxxxxxxx měnových rozpětí [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx časové xxxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx hodnotou při xxxxxxxx vykázání x&xxxx;xxxxxxxxxx xxxxx, jenž xx xxx xxxxxxxxx xx xxxxx nebo xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx aktiv x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxxxxxxx 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 biologických aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx daňového xxxxxxx (xxxxxx) [abstract] |
||
ifrs-full |
ChangesInEquity |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxx kapitálu |
Zveřejnění: XXX 1 odst. 106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx kapitál] |
||||
totalLabel |
Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx kapitálu [abstract] |
||
ifrs-full |
ChangesInExposureToRisk |
text |
label |
Popis xxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 33 písm. c) |
documentation |
Popis xxxx míry rizik xxxxxxxxxxxxx z finančních xxxxxxxx. [Xxxxx: Finanční nástroje, xxxxx [member]] |
||||
ifrs-full |
ChangesInFairValueMeasurementAssetsAbstract |
label |
Změny ocenění xxxxxxx hodnotou, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxxxxx, závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx hodnoty xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx zisku nebo xxxxxx xxxxxxxxxxx ze xxxx xxxxxxxxx xxxxxx xxxxxxxxxx aktiv |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx vyplývající xx xxxx úvěrového xxxxxx xxxxxx xxxxx, které xx xxxx xxx: x) xxxx xxxx xxxxx xxxxxx hodnoty, xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx tržních podmínek, xxx xxxxxxxxx xxxxx xxxxxxx rizika, xxxx x) pomocí jiné xxxxxx, která dle xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx výši xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx úvěrového xxxxxx xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxxxxx xxxxxxxx xxxx podobných xxxxxxxx xxxxxxxxxxx s finančními xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx. |
Xxxxxxxxxx: XXXX 7 odst. 9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty úvěrových xxxxxxxx nebo xxxxxxxxx xxxxxxxx xxxxxxxxxxx s finančními xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx [xxxxxx]; Xxxxxxxx aktiva] |
||||
ifrs-full |
ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx vyplývající xx xxxx úvěrového xxxxxx závazku |
Zveřejnění: XXXX 7 xxxx.&xxxx;10X xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;10 písm. a) |
documentation |
Zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx vyplývající xx xxxx xxxxxxxxx xxxxxx daného závazku. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx úvěrů xxxx xxxxxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx půjček a pohledávek, xxxxx xx xxxx xxx: x) xxxx xxxx xxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxx změn xxxxxxx podmínek, jež xxxxxxxxx xxxxx xxxxxxx xxxxxx; xxxx x) xxxxxx xxxx metody, xxxxx xxx účetní xxxxxxxx xxxxxxx zobrazuje xxxx změny xxxxxx xxxxxxx v důsledku změn xxxxxxxxx rizika xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [member]; Xxxxx xxxxxx [member]] |
||||
ifrs-full |
ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx s úvěry xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx nástrojů xxxxxxxxxxxxx s úvěry nebo xxxxxxxxxxxx. [Odkaz: Deriváty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx. B67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) goodwillu. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) goodwillu xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx pro xxxxx sesouhlasení podle xxxxxxxxxxxx složek [abstract] |
||
ifrs-full |
ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract |
label |
Změny xxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx krytí x&xxxx;xxxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
ChangesInIntangibleAssetsAndGoodwillAbstract |
label |
Změny xxxxxxxxxx xxxxx a goodwillu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxxxxx xxxxx s výjimkou xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. e) |
documentation |
Zvýšení (xxxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) nehmotných xxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxXxXxxxxxxx |
(X) xxxxxxxx, debit |
label |
Snížení (xxxxxxx) xxxxx xxxxx hotových xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxx xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxx xxxxxx xxxxxxxx xxxxxxx; Aktuální xxxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxx xxxxx xxxxxxxx výrobků x&xxxx;xxxxxxxxxxx výroby |
||||
ifrs-full |
ChangesInInvestmentProperty |
X duration, debit |
label |
Zvýšení (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76, zveřejnění: IAS 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) investičního nemovitého xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx z financování [abstract] |
||
ifrs-full |
ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract |
label |
Změny xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných smluv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx změn xxxxx x&xxxx;xxxxxxxxxxx použitých při xxxxxxxxxxxx xxxxxxx citlivosti |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;40 písm. c) |
documentation |
Popis xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při zpracovávání xxxxxxx citlivosti pro xxxxx tržního xxxxxx, xxxx xx xxxxxx xxxxxxxx vystavena. [Xxxxx: Xxxxx riziko [member]] |
||||
ifrs-full |
ChangesInMethodsUsedToMeasureRisk |
text |
label |
Popis xxxx xxxxx ocenění xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx xxxxxxx xxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx čistých xxxxx xxxxxxxxxxxx xxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxx čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx výsledku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx čistého xxxxxxx (xxxxxx) z definovaných požitků, xxxxx xxxxxxxxx z různých xxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxx v oběhu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxx, zásad x&xxxx;xxxxxxx řízení xxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 33 písm. c) |
documentation |
Popis xxxx xxxx, xxxxx x&xxxx;xxxxxxx řízení xxxxx, xxxxx xxxxxxxxx z finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx rezerv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx, budov x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 odst. 73 xxxx. e) |
documentation |
Zvýšení (xxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) xxxxxxx, xxxxx a zařízení xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx kreditních zůstatků xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx práv xx xxxxxxx souvisejících xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
ChangesInReimbursementRightsAtFairValue |
X duration, debit |
label |
Zvýšení (xxxxxxx) xxxx na xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxx xxxxxxx xxxx xx náhradu xxxxxxxxxxxxx xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxx na xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxxxx, v reálné hodnotě |
||||
ifrs-full |
ChangesInReinsuranceAssetsAbstract |
label |
Změny xxxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxXxXxxXxxxXxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx sazeb xxxx xxxxxxxx xxxxxx, xxxxx xxxxx v platnost xxxx xxxx xxxxxxxx [member] |
Příklad: XXX&xxxx;10 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje změny xxxxxxxx sazeb nebo xxxxxxxx xxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxx nebo xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx požitků [xxxx] |
Xxxxxxx: XXX 19 odst. 138 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 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. b) |
documentation |
Tento xxxx xxxxxxxxxxx všechny xxxxx xxxxxxxxxxxx xxxxxxx v členění xxxxx charakteristik xxxxx xxxxxxxxxxxx xxxxxxx. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxxxxxxx xxxxx definovaných xxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxx, časopisů, xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxx skutečností xxxxxxxxx ke xxxxxxx xxxxxxxxx xxxxxxx zásob |
Zveřejnění: XXX&xxxx;2 odst. 36 písm. g) |
documentation |
Popis xxxxxxxxx xxxx skutečností, xxxxx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxxxxx xxxxxxx. [Odkaz: Zásoby; Xxxxxxx xxxxxxxxx ocenění xxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxxxXxxXxXxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxx o náhrady x&xxxx;xxxxxx zajištění |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 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 vzniklé, xxx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 písm. b), xxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx. XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, k nimž xxxxx, ale xxxxx xxxxxxxxxx ještě nenahlásili. |
||||
ifrs-full |
ClaimsReportedByPolicyholders |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 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;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazku xxxxxxxxx s nároky xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxx pojistných xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx nabytých xxxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx nabytých xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. Představuje xxxx standardní hodnotu xxx xxx „Xxxxx xxxxxxxx pohledávek“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx aktiv [xxxx] |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126, xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) bod ii), xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93, zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými položkami xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
ClassesOfAssetsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 36 odst. 126, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93, xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx jednotkou v důsledku xxxxxxxx xxxxxxxx. Ekonomický xxxxx je xxxxxx, xxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx příjmů x&xxxx;xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx [axis] |
Zveřejnění: XXX 37 xxxx.&xxxx;86, zveřejnění: XXXX 3 odst. X67 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xx zaměstnanecké xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiv [axis] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32, xxxxxxxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx XXXX 9, IFRS 4 odst. 39L xxxx.&xxxx;x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;6, xxxxxxxxxx: 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 xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx finančních xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X, zveřejnění: XXXX&xxxx;7 odst. 35M, xxxxxxxxxx: XXXX&xxxx;7 odst. 36 |
documentation |
Osa xxxxxxx xxxxxxxx vztah mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxxx, xxxxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 odst. 36 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxx třídy xxxxxxxxxx nástrojů. Finanční xxxxxxxx xxxx xxxxxxx, xxxxxxx xxxxxx xxxxxxxx xxxxxxx jedné xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxx nebo kapitálový xxxxxxx xxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxxx xxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxx aktiva; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx [axis] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;42X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;6, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx a goodwillu [xxxx] |
Xxxxxxx praxe: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx [axis] |
Zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými položkami xxxx xxxxx, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx [axis] |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
ClassesOfOrdinarySharesAxis |
axis |
label |
Třídy xxxxxxxxx akcií [axis] |
Zveřejnění: XXX&xxxx;33 odst. 66 |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx rezerv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxXxxxXxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxx, xxxxxxx částky reálné xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxXxxxXxxxxXxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxx, xxxxxxxxx xxxxxx xxxxxx xxxxxxx [abstract] |
||
ifrs-full |
ClassesOfPropertyPlantAndEquipmentAxis |
axis |
label |
Třídy xxxxxxx, budov a zařízení [xxxx] |
Xxxxxxxxxx: IAS 16 odst. 73 |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při cenové xxxxxxxx [axis] |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;30 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 30 xxxx.&xxxx;x), zveřejnění: IFRS 14 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxx (xx. xxxx xxxxxxx nebo xxxxxx) zůstatků xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Třídy xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx“, xxxx-xx použit xxxxx xxxx člen. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 1 odst. 79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
ClassesOfShareCapitalMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx kapitál účetní xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Třídy xxxxxxxxxx xxxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx držených x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje klasifikaci xxxxx xxxxxxxx k prodeji. [Xxxxx: Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2025, IAS 1 xxxx.&xxxx;139X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx závazků xxxx xxxxxxxxxx xxxx xxxxxxxxxx (xxxxx xxxxxxxxx IAS 1) vydanou x&xxxx;xxxxx 2020 x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx 2020. |
||||
ifrs-full |
ClosingForeignExchangeRate |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx kurz |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Okamžitý xxxxxx xxxx xx xxxxx xxxxxxxx xxxxxx. Xxxxxx xxxx xx xxxxxx xxxxx dvou měn. Xxxxxxxx (xxxxxxx) xxxxxx xxxx xx měnový xxxx xxx okamžité xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx sporu [xxxxxx] |
Xxxxxxx: IAS 10 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxXxxxxxXxxxXxxXxxXxxxxxxxxXxxXxxXxXxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxxxx x&xxxx;xxxxxxxxx xxx xxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxxxx vedení xxxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx jednotkou, které xxxxxx k dispozici pro xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxx papíry |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx papírů xxxxxxxx xxxxxx jednotkou. |
||||
ifrs-full |
CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets |
X instant, credit |
label |
Závazky xxxxxxxx xxxxxxxxxx xxxx xxxxxxx biologických xxxxx |
Xxxxxxxxxx: XXX 41 odst. 49 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx závazků xxxxxxxxxx xxxxxxxxxx nebo xxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx podniky |
Zveřejnění: XXXX 12 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx, xxxxx xxxxxx xxxxxxxx xx x&xxxx;xxxxxxxxxxx xx xxxxx xxxxxxxxxx podniky xxxxx xxxxxxxx B18–B20 xxxxxxxxx XXXX&xxxx;12. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx účetní jednotkou, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx vůči xxxxxxxxx xxxxxx, xxxxxx otevřených xxxxx (vykázané a nevykázané). [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx měla xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Vyloučení mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [member]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx zajistitele na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxXxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx účetní xxxxxxxx, xxxxxxxxx se xxxxxxxxxxx stranami |
Příklad: XXX&xxxx;24 xxxx.&xxxx;21 xxxx. i) |
documentation |
Částka xxxxxxx xxxx xxxxxxx, xxxxx v budoucnu xxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx, které xxxx xxxxxxx xxxxxx účetní xxxxxxxx xxxx spřízněné xxxxxx, včetně xxxxxxxxxx xxxxx (xxxxxxxx x&xxxx;xxxxxxxxxx). [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx odpisy, amortizace x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx účetních xxxxxx xxxxxxxxxx podle předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidla [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele na xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
CommodityPriceRiskMember |
member |
label |
Komoditní xxxxxx [member] |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x), příklad: XXXX 7 xxxx. XX32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx cenového xxxxxx vyjadřující typ xxxxxx, že xxxxxx xxxxxxx xxxx budoucí xxxxxxx xxxx finančního xxxxxxxx xx budou xxxxx v důsledku změn xxx xxxxxxx. [Xxxxx: 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 představuje 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 náklady |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Kompenzace xx xxxxxxx stran za xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, u nichž xxxxx xx xxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2022, XXX 16 odst. 74A písm. a), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2022, XXX 16 xxxx.&xxxx;74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxx za položky xxxxxxx, xxxxx x&xxxx;xxxxxxxx, x&xxxx;xxxxx xxxxx xx xxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxx, xxxxx xx xxxxxx xx hospodářského xxxxxxxx. [Xxxxx: Xxxx (xxxxxx); Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx vlastního xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxx |
xxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx ztráty, xxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx budou reklasifikovány xx xxxxx nebo xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx [abstract] |
||
ifrs-full |
ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract |
label |
Složky xxxxxxxxx xxxxxxx výsledku, které xxxxxxx reklasifikovány do xxxxx nebo xxxxxx, xxxx xxxxxxxx [abstract] |
||
ifrs-full |
ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract |
label |
Složky xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxxxx reklasifikovány xx xxxxx xxxx xxxxxx, očištěné x&xxxx;xxxxxx xxxxx [abstract] |
||
ifrs-full |
ComprehensiveIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 písm. a), xxxxxxxxxx: XXX&xxxx;1 odst. 81A xxxx.&xxxx;x), xxxxxxxxxx: IFRS 1 odst. 24 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X10 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;X12 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX 1 xxxx.&xxxx;32 xxxx.&xxxx;x) xxx ii) |
documentation |
Částka xxxxx xx xxxxxxxx xxxxxxxx, xxxxx xxxxxxx z jiných xxxxxxxxx x&xxxx;xxxxxxxx, xxx xxxx změny xxxxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx své xxxxxxxxx xxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx výsledek xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx přiřaditelný [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 písm. x), zveřejnění: XXX 1 xxxx.&xxxx;81X xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxx výsledek xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx přiřaditelný xxxxxxxxxxxx xxxxxxx, pokračující x&xxxx;xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, přiřaditelný xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: XXX 1 xxxx.&xxxx;81X písm. x) xxx ii) |
documentation |
Částka xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx mateřského xxxxxxx. [Xxxxx: Xxxxxxxxxxx výsledek] |
||||
totalLabel |
Úplný xxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxxxxx mateřského xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, pokračující x&xxxx;xxxxxxxx činnosti [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ComprehensiveIncomeFromContinuingOperations |
X duration, credit |
label |
Úplný xxxxxxxx z pokračujících činností |
Obvyklá xxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. d) |
documentation |
Úplný xxxxxxxx z pokračujících xxxxxxxx. [Xxxxx: Xxxxxxxxxxx činnosti [xxxxxx]; Xxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, přiřaditelný xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úplný xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx mateřského xxxxxxx |
Xxxxxxx xxxxx: IFRS 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx z pokračujících xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx výsledek x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. d) |
documentation |
Úplný xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxxx výsledek] |
||||
ifrs-full |
ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests |
X duration, credit |
label |
Úplný xxxxxxxx z ukončených činností, xxxxxxxxxxxx nekontrolním xxxxxxx |
Xxxxxxx xxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx podílům. [Xxxxx: Úplný výsledek x&xxxx;xxxxxxxxxx xxxxxxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku |
Obvyklá xxxxx: XXXX 5 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxx z ukončených xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Počítačový xxxxxxxx |
Xxxxxxx: XXX 38 odst. 119 xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx xxxxxxxxxx xxxxx, xxxxx představuje počítačový xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx koncentrací xxxxx vyplývajících z finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
ConcentrationsOfRiskAxis |
axis |
label |
Koncentrace xxxxx [xxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 127 |
documentation |
Osa tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx rizik [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxx xxxxx. Představuje xxxx standardní xxxxxxx xxx xxx „Koncentrace xxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxXxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx odpovídající xxxxxxxxx xxxx techniky, xxx je xxxxxxxx xxxxxx spolehlivosti použitá xxx xxxxxxxxx xxxxxxxx xxxxxx týkající xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx odpovídající xxxxxxxxx jiné xxxxxxxx, xxx xx technika xxxxxx xxxxxxxxxxxxx xxxxxxx xxx stanovení xxxxxxxx xxxxxx týkající xx&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx použitá xxx xxxxxxxxx xxxxxxxx úpravy xxxxxxxx se nefinančního rizika |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxx pro xxxxxxxxx xxxxxxxx úpravy xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Riziková úprava xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx [member] |
Příklad: XXXX&xxxx;13 xxxx. X5, xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx, xxxxx zahrnuje xxxxxxx vstupů xxxxxxxxx xxxxxxxxxxxxxx xxxxxx (xxxxxxxxx xxxxxxxxx xxxxxxxxx, úpravy xxxxxxxxxxxxxx) xx xxxx. [Xxxxx: Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx (xxxxxxxx) |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx se získáním xxxx ztrátou xxxxxxxx xxxxxxxxx podniků nebo xxxxxx podniků. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;4 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxx [xxxxxx]] |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;4 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxx, x&xxxx;xxxxx xxxx xxxxxx, xxxxxxx, xxxxxxx kapitál, xxxxxx, xxxxxxx x&xxxx;xxxxxxx xxxx mateřského podniku x&xxxx;xxxx dceřiných podniků xxxxxxxxxxxx xxxx xxxxxx, xxxxxxx, vlastní xxxxxxx, xxxxxx, xxxxxxx x&xxxx;xxxxxxx xxxx xxxxx ekonomické xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx závěrky“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 12 – Xxxxxx xxxxx souvisejících x&xxxx;xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
ConsolidatedStructuredEntitiesMember |
member |
label |
Konsolidované xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 – Povaha xxxxx xxxxxxxxxxxxx s podílem xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxxxx strukturované xxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xx xxxxxx jednotka vytvořená xxx, aby xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx, xxx xxxxx xxxxxx xxxxxxxx xxxxxx, například xxxx xx hlasovací práva xxxxxxxx xxxxx xx xxxxxxxxxxxxxxx xxxxx a relevantní xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx smluvních xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxx [member]] |
||||
ifrs-full |
ConstantPrepaymentRateMeasurementInputMember |
member |
label |
Konstantní xxxxxx xxxxxxxxxxx splátek, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 odst. 93 xxxx. x), xxxxxxx: XXXX 13 xxxx. IE63 |
documentation |
Tento xxxx představuje xxxxxxxxxx xxxxxx xxxxxxxxxxx splátek, xxxxx xx používá xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nedokončená xxxxxxxx |
Xxxxxxx xxxxx: IAS 16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx xxxxx výstavby xxxxxxxxxxxx xxxxx, xxxxx xxxxx xxxxxx x&xxxx;xxxxxxxxx k užívání. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx kapitalizovaný xxxxx výstavby jednotlivých xxxxx, xxxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxx nejsou x&xxxx;xxxxxxxxx k užívání (xx. xxxxx nejsou xx xxxxx x&xxxx;xx stavu xxxxxxxxx x&xxxx;xxxx, xxx xx bylo možné xxxxxxxxxx xxxxxxxx zamýšleným xxxxxxx). [Xxxxx: Pozemky, xxxxxx a zařízení] |
||||
ifrs-full |
ConsumableBiologicalAssetsMember |
member |
label |
Konzumovatelná biologická xxxxxx [member] |
Příklad: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx biologická xxxxxx xxxx xxxxxx xxxxxx, xxxxx xxxx sklízena xxxx xxxxxxxxxx xxxxxxxx xxxx prodávána jako xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Spotřebitelské xxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx spotřebitelských úvěrů xxxxxxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxx [xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx úvěry [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. 6, xxxxxxx: XXXX&xxxx;7 xxxx. XX20X, xxxxxxx: XXXX 7 xxxx. IG40B |
documentation |
Tento člen xxxxxxxxxxx xxxxx poskytnuté xxxxxxxxxxxx pro osobní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx [member] |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xx&xxxx;xxxxxx xxxxxxxxx nabývaného xxxxxxx xxxxx aktiva nebo xxxxxxxxx xxxxxx xxxxxxx xx ovládnutí nabývaného xxxxxxx x&xxxx;xxxxxxx, že dojde xx&xxxx;xxxxxxxxxx xxxxxxxx událostem xxxx xxxx xxxxxxx 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 dohody x&xxxx;xxxxxxxxx xxxxxxxxxxxx vykázaná k datu xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxx xx společných xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;23 písm. b) |
documentation |
Částka xxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx xx společných podnicích. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxx ve xxxxxx x&xxxx;xxxxxxx v přidružených podnicích |
Zveřejnění: XXXX 12 xxxx.&xxxx;23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx účetní xxxxxxxx v přidružených podnicích. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Podmíněné závazky [xxxxxx] |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;88, xxxxxxxxxx: XXXX 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxx jako xxxxxxxx xxxxxxxx v minulosti x&xxxx;xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx, xx dojde xxxx xxxxxxx k jedné xxxx xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx xxx kontrolou xxxxxx jednotky; nebo xxxxxxxxx xxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxx, xxx xxxxxx xxxxxxxx, protože x) xx pravděpodobné, xx x&xxxx;xxxxxxxxxx xxxxxxx xxxx nezbytný xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx; nebo b) xxxx xxxxxxx xxxxxx xxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxxx vyčíslena. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxxx xxxxxxxxxxx xxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx se xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ContingentLiabilitiesRecognisedAsOfAcquisitionDate |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. B64 xxx x), příklad: XXXX 3 xxxx. IE72 |
documentation |
Částka xxxxxxxxxxx závazků xxxxxxxxxx x&xxxx;xxxx xxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Podmíněné xxxxxxx [member]; Podnikové xxxxxxxxx [member]] |
||||
negatedLabel |
Podmíněné xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 odst. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx podmíněných xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx začátku období |
||||
periodEndLabel |
Podmíněné xxxxxxx vykázané x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx závazek xxxxxxxxxxx xx xxxxxxx xx xxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 19 odst. 152 |
documentation |
Tento xxxx xxxxxxxxxxx podmíněný xxxxxxx xxxxxxxxxxx xx xxxxxxx ze xxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx poměru Xxxxxxxxxxxxx xxxxxxx po skončení xxxxxxxxxx poměru xxxx xxxxxxxxxxxxx xxxxxxx (xxxx xxx xxxxxxx při xxxxxxxx pracovního xxxxxx x&xxxx;xxxxxxxxxx zaměstnanecké xxxxxxx), xxxxx xxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 odst. 88 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx závazek xxxxxxxx xx xxxxxxx xx ukončení provozu, xxxxxxx do xxxxxxxxx xxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx x&xxxx;xxxxx [member] |
Obvyklá xxxxx: IAS 37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx podmíněný xxxxxxx u záruk. [Odkaz: Xxxxxxxxx závazky [xxxxxx]; Xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx [axis] |
Zveřejnění: XXXX&xxxx;5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx angažovanost x&xxxx;xxxxxxxxxxxx finančních aktivech xxxxx xxxx xxxxxxxx [xxxx] |
Xxxxxxx: XXXX 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech xxxxx xxxx převodu [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 |
XxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxx jednotky, xxxxx xxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxxxx, provozně x&xxxx;xxx xxxxx účetního výkaznictví, xx zbytku xxxxxx xxxxxxxx. Xxxxx člen xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxxxxxxx x&xxxx;xxxxxxxx činnosti“, xxxx-xx xxxxxx xxxxx xxxx člen. [Xxxxx: Xxxxxxxx činnosti [member]; Xxxxxxxx xxxxxxxxxxx a ukončené xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;105, xxxxxxxxxx: IFRS 15 xxxx.&xxxx;116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx účetní xxxxxxxx xx xxxxxx xxxxxxx xx zboží nebo xxxxxx, které xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx v případě, xx xx toto právo xxxxxxxxx něčím jiným, xxx xx plynutí xxxx (například xxxxxxxx xxxxxxx xxxxxx xxxxxxxx). |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx celkem |
||||
periodStartLabel |
Smluvní aktiva xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx aktiva [abstract] |
||
ifrs-full |
ContractAssetsMember |
member |
label |
Smluvní xxxxxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx xxx), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X písm. b) xxx&xxxx;xxx), xxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx aktiva. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx [xxxx] |
Xxxxxxx: IFRS 15 xxxx. B89 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými položkami xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxx xxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu pro xxx „Trvání smlouvy“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Smluvní xxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;105, xxxxxxxxxx: XXXX 15 xxxx.&xxxx;116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx účetní xxxxxxxx xxxxxxx xxxxx xxxx xxxxxx xx zákazníka, xx xxxxx xxxxxx xxxxxxxx obdržela xx xxxxxxxxx xxxxxx (xxxxxxxx xx na tuto xxxxxx xxxxxx xxxxx). |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxx na konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx závazky [abstract] |
||
ifrs-full |
ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime |
X instant, xxxxxx |
xxxxx |
Xxxxxxx závazky k závazkům x&xxxx;xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx průběžně. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx vykázané x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Částka xxxxxxxx k datu xxxxxxxx x&xxxx;xxxxxxxxx závazků převzatých x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxXxxxxXxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx, xxx xx xxxx směnit xx xxxxxxxxxx xxxxxxxx xxxxxxx, xx který xx směňují xxxxx xxxxxxx toky |
Příklad: XXXX 7 xxxx. B11D xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx v souvislosti xx xxxxxxxxx částkami, xxxxx xx xxxx xxxxxx za xxxxxxxxxx xxxxxxxx xxxxxxx, za xxxxx xx xxxxxxx xxxxx xxxxxxx xxxx. [Xxxxx: Deriváty [member]] |
||||
ifrs-full |
ContractualCapitalCommitments |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx příslibů, xx xxxxx xxxxxx jednotka xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx přísliby] |
||||
ifrs-full |
ContractualCommitmentsForAcquisitionOfIntangibleAssets |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx k pořízení xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;74 xxxx. c) |
documentation |
Částka smluvních xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx z pojistné xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx smlouvy [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;107 písm. d) |
documentation |
Tento xxxx xxxxxxxxxxx složku xxxxxx xxxxxxx aktiva xxxx závazku x&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx zisk, který xxxxxx xxxxxxxx xxxxxx xxxxx poskytování xxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxxx xxxxx xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx z pojistné smlouvy xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx existovaly x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx byl uplatněn xxxxxxxxx retrospektivní xxxxxxx xxxx xxxxxxx xxxxx xxxxxx hodnoty [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx z pojistné smlouvy xxxxxxxxxxxxx xx smlouvami, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx byl xxxxxxxx xxxxxxxxx retrospektivní xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx X6–X19X xxxxxxxxx XXXX 17) xxxx xxxxxxx xxxxx xxxxxx hodnoty (xxxxxxx x&xxxx;xxxxxxxxxx C20–C24B xxxxxxxxx XXXX 17). [Xxxxx: Xxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxXxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx xxx uplatněn xxxxxxx podle xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje marži x&xxxx;xxxxxxxx xxxxxxx související xx smlouvami, xxxxx xxxxxxxxxx k datu přechodu xx standard, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx X20–X24X xxxxxxxxx IFRS 17). [Xxxxx: Xxxxx x&xxxx;xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember |
member |
label |
Marže x&xxxx;xxxxxxxx xxxxxxx související xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 114 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx marži x&xxxx;xxxxxxxx xxxxxxx související xx xxxxxxxxx, které xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx xxx uplatněn pozměněný xxxxxxxxxxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx C6–C19A standardu XXXX 17). [Xxxxx: Xxxxx z pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxXxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx zaměstnavatele xx plánu |
Zveřejnění: XXX 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xx plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx zaměstnavatele xx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxXxxxXxxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. f) |
documentation |
Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx účastníků xxxxx do plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
commentaryGuidance |
Snížení xxxxxxxx hodnoty závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxx xxx xxxxxxxx xxxxxxx hodnotou; xxxxxxx současné hodnoty xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx xxxx čistého xxxxxxx z definovaných požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx by měla xxx xxxxxxxx zápornou xxxxxxxx. Xxxxxxx xxxxxx xxxxxxx xxxxx plánu xxxxxxxxxxx x&xxxx;xxxxxxxxx účastníků xxxxx xxxxxxxxxxx snížení xxxxxxx xxxxxxx z definovaných xxxxxxx (ekvivalent xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx xx xxx označena xxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 písm. f) |
documentation |
Snížení (xxxxxxx) xxxxxxx závazku (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx z příspěvků xx xxxxx definovaných xxxxxxx. [Xxxxx: Čisté závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx současné hodnoty xxxxxxxxx xxxxxxxx z definovaných xxxxxxx nebo xxxxxxx xxxxxxx z definovaných požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx do xxxxx xx xxxx xxx označena xxxxxxx xxxxxxxx; zvýšení xx xxxx xxx označena xxxxxxxx xxxxxxxx. Zvýšení xxxxxx xxxxxxx xxxxx xxxxx vyplývající x&xxxx;xxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxx čistého závazku x&xxxx;xxxxxxxxxxxx požitků (xxxxxxxxxx xxxxxxx xxxxxxx aktiva xxxxxxxxxxxx xxxxxxx) a měla xx být xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx celkem xxxxxxxxxxx x&xxxx;xxxxxxxxx do xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxx, xxxxx xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxxx požitků [abstract] |
||
ifrs-full |
CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx, xxxxxx x&xxxx;xxxxxxx práva |
Příklad: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx představujících xxxxxxxx xxxxx, xxxxxxx a ostatní xxxxxxxxxx xxxxx, služby x&xxxx;xxxxxxx práva. [Odkaz: Xxxxxxxx aktiva s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxx průmyslová xxxxx, xxxxxx x&xxxx;xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxx xxxxxxxx práva, xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx, xxxxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx jednotkou, které xxxxx xxxxxx. [Odkaz: Xxxxxx dluhové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxxx xxxxx poskytnutých xxxxxx xxxxxxxxx. [Xxxxx: Podnikové xxxxx [member]] |
||||
ifrs-full |
CorporateLoansMember |
member |
label |
Podnikové xxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c), xxxxxxx: IFRS 7 xxxx.&xxxx;6, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 odst. 62 |
documentation |
Tento xxxx xxxxxxxxxxx techniku ocenění, xxxxx xxxxxxxxxx xxxxxx, xxx xx xxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx k nahrazení xxxxxxxx xxxxxxxx aktiva (xxxxx xxxxxxxx „běžná xxxxxxxxxxx xxxx“). |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxx20XXxXXX16XxxxXxxxxxxXxXxxxxXxxxxxxxXxxxXxxXxxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xx hospodářského xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;20X xxxxxxxxx XXX 16, xxxxx xx týká xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxx účetní jednotky. |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2022, XXX 16 xxxx.&xxxx;74X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxx s odst. 20A xxxxxxxxx XXX 16, xxxxx xx xxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx xxxxx přepravy xxxxxxx pozemků, budov x&xxxx;xxxxxxxx do xxxx xxxxxxxx x&xxxx;xxxxxxx do xxxxx xxxxxxxxxx k tomu, xxx xxxxx xxxxxxxx xxxxxxxx, xxxx zamýšlí xxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Pořizovací xxxx xxxxx xxxxxxxx x&xxxx;xxxxxx xx xxxxxxx |
Xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxx, xxxxx byla x&xxxx;xxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Odkaz: Zásoby] |
||||
ifrs-full |
CostOfMerchandiseSold |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx xxxx prodaného xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx za zboží, xxxxx xxxx xxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xx nákladů. |
||||
ifrs-full |
CostOfPurchasedEnergySold |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx xxxx prodané energie |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xx nakoupenou energii, xxxxx xxxx xxxxxxx x&xxxx;xxxxx xxxxxx, zahrnutá xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxx přímo xxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx zboží nebo xxxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxx xxxx jiné xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxxx xx xxxxxxx prodaných zásob, xxxx. xxxxxx a údržba xxxxxxxxx budov a zařízení xxxxxxxxxxx xx xxxxxxxx xxxxxxx, nepřiřazené xxxxxxx xxxxx a abnormální xxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx xxxxxxx xxxxxxx xx xx xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx částek „xxxxxxx xx prodej“. XXXXXX by xx xxxxxxxx k označení částečných xxxxxxx xx xxxxxx, xx. xxxxxx bez xxxxxxxxxxx nákladů klasifikovaných xxxxxx jednotkou xxxx xxxxxxx xx prodej. Xxxxxxxxx by xx xxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxx k označení xxxxxx „xxxxxxx xx xxxxxx bez xxxxxx“, xxxxx částka xxxxxx xxxxxxxxxx xxxxxx, který xxxxxxxxxx pokládá xx xxxxxxx xxxxxxx xx xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx xx prodej |
||||
ifrs-full |
CostOfSalesFoodAndBeverage |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx na xxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxx, xxxxxxxxxxx hotelů |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xx prodej] |
||||
ifrs-full |
CostOfSalesMember |
member |
label |
Náklady xx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx částku xxxxx xxxxxxx xxxxx nebo xxxxxxx přiřazených xxxxxxxxx xxxxx xxxx xxxxxxx. Xxxxx xxxx xx xxxxxxx x&xxxx;xxxxxxxxx nákladu xxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxx xx xxxxxx xxxxx a ztrát. |
||||
ifrs-full |
CostOfSalesRoomOccupancyServices |
X duration, xxxxx |
xxxxx |
Xxxxxxx na xxxxxx, xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx nákladů xx xxxxxx xxxxxxxxxxx službám xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxxxx se xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx kategorii xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx xxxxxxx xxxxx xx xxxxxxxxx představujících xxxxxxx xx xxxxxxx xxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxx zaúčtovaná xx základě nákladů xx získání xxxx xxxxxxx xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 odst. B52 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
CounterpartiesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. X52 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx transakce x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxx“, není-li xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
CountryOfDomicileMember |
member |
label |
Země xxxxxxxx [member] |
Zveřejnění: XXXX 8 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: XXXX 8 odst. 33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxx, v níž xx xxxxxx jednotka xxxxxxx x&xxxx;x&xxxx;xxx má xxxxxx xxxxxx nebo xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;138 písm. a) |
documentation |
Země, v níž xxxx xxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxXxx |
xxxx |
xxxxx |
Xxxx registrace xxxxxx xxxxxxxx, jejíž xxxxxxxxxxxxx xxxxxx závěrky xxxx xxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxxx xxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 odst. 16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx, xx xxxxx xx registrovaný xxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx podnik xxxxxx xxxxxxxx, jehož xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxx v souladu se xxxxxxxxx XXXX, xxxx xxxxxxxxx a jsou x&xxxx;xxxxxxxxx xxx xxxxxxx xxxxxxx. [Xxxxx: Konsolidované [member]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxx registrace xxxxxxxx činnosti |
Zveřejnění: XXXX 12 odst. 21 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxx, v níž xx xxxxxxxxxxxx společná xxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x) xxx xx), zveřejnění: XXX 27 odst. 17 xxxx. x) bod xx), zveřejnění: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxx, x&xxxx;xxx xx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Společné podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxx registrace xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 písm. x) xxx xx), xxxxxxxxxx: XXX 27 odst. 17 xxxx. b) xxx xx), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxx, v níž xx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx dceřiného xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b) xxx xx), zveřejnění: XXX 27 odst. 17 xxxx. b) xxx xx), zveřejnění: XXXX 12 xxxx.&xxxx;12 xxxx. x), xxxxxxxxxx: XXXX 12 odst. 19B xxxx. x) |
xxxxxxxxxxxxx |
Xxxx, x&xxxx;xxx xx xxxxxxxxxxxx xxxxxxx podnik xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx [axis] |
Zveřejnění: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx x), zveřejnění: IAS 8 xxxx.&xxxx;29 písm. c) xxx x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;49 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. a) |
documentation |
Reálná hodnota xxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx [member]] |
||||
periodStartLabel |
Úvěrový xxxxxxx, xxxxxx xxxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24G písm. a) |
documentation |
Nominální xxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Deriváty [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [member]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx derivát, xxxxxxxxx xxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx expozice |
Příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 písm. c), xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 písm. a), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální výše xxxxx [member]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx prognóza přijatých (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) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [member]; Přírůstky (xxxxxx) xxxxxxxxx opravami xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx požadavku standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx finančních xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 odst. 35M |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx znehodnocení xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 odst. 35M |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx nástrojů. Finanční xxxxxxx je xxxxxxx xxxxxxxxxxx, pokud nastala xxxxx xx více xxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxx peněžní xxxx spojené s daným xxxxxxxxx xxxxxxxxx. Tento xxxx představuje xxxx xxxxxxxxxx hodnotu pro xxx „Xxxxxxx znehodnocení xxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx vztahujících se x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx a provizí xxxxxxxxxxxx xx x&xxxx;xxxxxx [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 125, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;127, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, že xxxxx xxxxxx finančního nástroje xxxxxxx xxxxxxxx ztrátu xxxxx straně xxxxxxxxxx xxxxxxxxx svého závazku. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX 13 odst. 93 xxxx. d) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxx, xxxxx se xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxXxxxxxXxxxxxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx xxxxxx hodnoty xxxxxxxx ve xxxxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 odst. 75 xxxx.&xxxx;x) xxx iv) |
documentation |
Kumulativní xxxxx xxxxxx hodnoty xxxxxxxx ve xxxxxx x&xxxx;xxxxxx xxxxxxxx v případě xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxx používajících xxxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxx, xx xxxxx xx používá xxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 106 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxx (xxxxxx) při xxxxxxxx investic xx xxxxxxxxxxxx nástrojů xxxxxxxxxx xx xxxxxxx reálnou xxxxxxxx vykázanou do xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx zisk (xxxxxx) xxx vyřazení xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx reálnou hodnotou xxxxxxxxx do ostatního xxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxx (xxxxxx) xxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxxx z reklasifikace xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx do xxxxxxxxx nástrojů oceňovaných xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;82 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx zisk (xxxxxx) xxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxxxxxx úplného xxxxxxxx xx xxxxxxxxx nástrojů xxxxxxxxxxx reálnou hodnotou xxxxxxxxx do xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx oceněná xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx úplného xxxxxxxx; Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx kumulované xxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;137 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx kumulovaných xxxxxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx zápornou hodnotu XXXX. [Odkaz: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx na ztrátách xxxxxxxxxxxx xxxxxxx, pokud xxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxx podíl xx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Nevykázaný xxxxx xx ztrátách xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Kumulovaný xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxx podniků, xxxxx xxxxxx xxxxxxxx xxxxxxxx uznávat xxxx xxxxx xx xxxxxxxx xxx xxxxxxxxx ekvivalenční xxxxxx. [Xxxxx: Společné xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxx na xxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxx podniků, xxxxxxx od poměrné xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 11 xxxx. X4 |
xxxxxxxxxxxxx |
Xxxxxxxxxx nevykázaný xxxxx xxxxxx xxxxxxxx xx xxxxxxxx xxxxxxxxxx podniků, xxx xxxxx byl xxxxxxxx xxxxxxx od xxxxxxx konsolidace x&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Společné xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx, x&xxxx;xxx xxxx xxxxxxx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 písm. a) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx, x&xxxx;xxx xxxx xxxxxxx xxxxxxxxx xxxxxxxxx [member] |
Zveřejnění: XXX 21 xxxx.&xxxx;57 písm. a) |
documentation |
Tento xxxx xxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxx xx xxxxxxx xxxx účetní xxxxxxxx xxxx xxxx xxxxxxxxxx jednotky. |
||||
ifrs-full |
CurrencyRiskMember |
member |
label |
Měnové xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 písm. a) bod xx), xxxxxxxxxx: XXXX&xxxx;7 – Definice pojmů |
documentation |
Tento xxxx xxxxxxxxxxx typ xxxxxxx xxxxxx vyjadřující xxxxxx, že xxxxxx xxxxxxx xxxx budoucí xxxxxxx xxxx finančního xxxxxxxx xx budou xxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx kurzů. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx x&xxxx;xxxxxxx swapu. [Xxxxx: Smlouva x&xxxx;xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx výdaje xxxxxxxx xxxxxx a krátkodobé xxxxxx příštích období xxxxxx krátkodobých xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx příštích xxxxxx x&xxxx;xxxxxxxxxxxx výnosů xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxxxx. [Xxxxx: Xxxxxx příštích xxxxxx; výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx výdaje xxxxxxxx xxxxxx a krátkodobé xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx krátkodobých xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx a krátkodobé xxxxxx xxxxxxxx období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx příštích xxxxxx x&xxxx;xxxxxxxxx krátkodobých xxxxxxx. [Xxxxx: Xxxxxx příštích xxxxxx; Ostatní krátkodobé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx aktiv |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxx. [Odkaz: Xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx výnosy xxxxxxxx xxxxxx celkem xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx výnosy příštích xxxxxx s výjimkou krátkodobých xxxxxxxxx aktiv |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxx. [Xxxxx: Výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx k závazkům xxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxxxx záloh představujících xxxxxxxxxx xxxxxxx závazky x&xxxx;xxxxxxxx plnění splněným xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxx služeb. |
||||
ifrs-full |
CurrentAgriculturalProduce |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxxx produktů |
Obvyklá xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx zásob xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx xxx vztahující xx x&xxxx;xxxxxxxx účtovaným xxxxx na vrub xxxx xx xxxxxxxx xxxxxxxxx kapitálu. |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxx xx x&xxxx;xxxxxxxxxx xxxxxxxx, které se xxxxxxx xx xxxx xxxx ve xxxxxxxx xxxxxxxxx kapitálu, xxxxxxxxx: x) xxxxxx xxxxxxxxxxx xxxxxxxx nerozděleného xxxxx, xxxxx je xxxxxxxxx xxx změny v účetních xxxxxxxxxx aplikované xxxxxxxxxxxxxx, xxxx xxxxxx chyby x&xxxx;x) xxxxxx vznikající x&xxxx;xxxxxxxxx uznání kapitálové xxxxxx složeného xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxx vztahující se x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx xx prospěch xxxxxxxxx xxxxxxxx; Xxxxxxxxxxx zisky; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx daň xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxxxxx xxxx xx xxxx xxxxxxxxx kapitálu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 66, xxxxxxx: XXXX&xxxx;12 odst. B10 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 12 xxxx. X12 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, x) jejichž xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx nebo hodlá xxxxxx xxxx spotřebovat x&xxxx;xxxxxxx svého normálního xxxxxxxxxx xxxxx; b) xxxxx xxxx primárně x&xxxx;xxxxxxxxxxx; x) xxxxxxx xxxxxxxxx očekává xxxxx xxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxx; xxxx x) která xxxxxxxxxxx xxxx peněžní xxxxxxxxxx xxxx peněžní xxxxxxxxxxx (xxxxx definice xx standardu IAS 7), xxxxx xxxx xxxxxxx xxxxx xxxxxx nebo xxxx xxxxxxx na xxxxxx xxxxxxx po xxxx alespoň dvanácti xxxxxx xx xxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx (závazky) |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx snížených o krátkodobé xxxxxxx. |
||||
xxxXxxxx |
Xxxxx krátkodobá xxxxxx (xxxxxxx) |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxXxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxXxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx dlouhodobých xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako 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 xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx nebo xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [member]; Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx klasifikované xxxx držené k prodeji; Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxx dlouhodobých xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx nebo xxxxxx x&xxxx;xxxxxxxxx vlastníkům |
||||
ifrs-full |
CurrentAssetsRecognisedAsOfAcquisitionDate |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2022: Xxxxxx xxxxxxxx k datu xxxxxxxx x&xxxx;xxxxxxxxxxxx aktiv xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] Xxxxxx xx 1. 1. 2022: Xxxxxx vykázaná k datu xxxxxxxx u krátkodobých xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiva |
Zveřejnění: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx biologická xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx část xxxxxxxx xxxxxxxxxxxx dluhopisů |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxxxxx výpůjček |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx části xxxxxxxxxxxx výpůjček. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxx dlouhodobých výpůjček xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx výpůjčky x&xxxx;xxxxxxxxxx xxxx xxxxxxxxxxxx výpůjček [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx, xxxxx typu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé smluvní xxxxxxx |
Xxxxxxxxxx: IFRS 15 odst. 105 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx smluvní xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxx plněným xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Smluvní xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx aktuálních xxxxx xxxxxxxxxxxxxxx hodnotu xxxxxx, xxxxxxxxxxxx xxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vydané xxxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx dluhových xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx příštích období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx výnosů xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx závazků. [Xxxxx: Xxxxxx příštích xxxxxx xxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx závazků |
||||
ifrs-full |
CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract |
label |
Krátkodobé xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx závazků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka krátkodobých xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx závazků] |
||||
ifrs-full |
CurrentDepositsFromCustomers |
X instant, credit |
label |
Běžné xxxxxx xx zákazníků |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx xxxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxxxxxx finanční xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Derivátová xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx závazky |
Obvyklá xxxxx: IAS 1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z dividend |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxxxxxXxXxXxxxXxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxxxx peněžních xxxxxx, xxx xxxx xxx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxx, xxxxxxx xxxxxxxx pro ocenění [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. X36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx budoucích xxxxxxxxx xxxxxx, xxx mají xxx xxxxxxxx xx xxxxxx xxxxxxx závazku, xxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx ocenění. |
||||
ifrs-full |
CurrentExciseTaxPayables |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx spotřební daně. [Xxxxx: Xxxxxxx xx xxxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxxxxxx x&xxxx;xxxxxxxxxx leasingu |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxxxxx leasingu] |
||||
ifrs-full |
CurrentFinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx finanční aktiva xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx hodnotou. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx v reálné xxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých finančních xxxxx oceněných xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx v reálné hodnotě xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract |
label |
Krátkodobá xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do ostatního xxxxxxx výsledku [abstract] |
||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughProfitOrLoss |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx finanční xxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty |
||||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract |
label |
Krátkodobá xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá finanční xxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx určená k obchodování |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx ztráty, xxxxxxxxxxxxx xxxx určená k obchodování] |
||||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx, označená xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx následně] |
||||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue |
X instant, debit |
label |
Krátkodobá xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx xx xxxxx xxxx ztráty v souladu xx xxxxxxxxxx XXXX&xxxx;9. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx oceněná xxxxxxx hodnotou] |
||||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx 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 |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka krátkodobých xxxxxxxxxx aktiv v reálné xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx ztráty, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx kapitálových xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku nebo xxxxxx, xxxxx tak xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx znovunabytí xxxxxxxxx xxxxxxxxxxxx nástrojů] |
||||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx nebo ztráty, xxxxx xxx byla xxxxxxx v souladu x&xxxx;xxxxxxxx xxx zpětný xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx xxxxx v reálné hodnotě xxxxxxxx xx&xxxx;xxxxx nebo xxxxxx, xxxxx tak xxxx oceněna v souladu x&xxxx;xxxxxxxx pro zpětný xxxxx vlastních xxxxxxxxxx xxxxxxx. [Odkaz: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx nebo xxxxxx, xxxxx tak xxxx oceněna v souladu x&xxxx;xxxxxxxx xxx zpětný xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx aktiva; Xxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx výsledku. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 25 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx závazků. [Odkaz: Xxxxxxxx závazky] |
||||
totalLabel |
Krátkodobé finanční xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx závazky v naběhlé xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;7 xxxx.&xxxx;8 xxxx. x), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;8&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx v naběhlé hodnotě] |
||||
ifrs-full |
CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. e) |
documentation |
Částka xxxxxxxxxxxx finančních xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx [abstract] |
||
ifrs-full |
CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
X instant, credit |
label |
Krátkodobé xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxx jako určené x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, které splňují xxxxxxxx finančního xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx následně |
Zveřejnění: XXXX 7 odst. 8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx xxxxxxx xxxxxxxxx reálnou xxxxxxxx vykázanou do xxxxx nebo xxxxxx, xxxxx byly takto xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx, označené při xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx a nápojů |
Obvyklá praxe: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx aktuálních xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx a nápojů. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx hodnotu xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx dotace |
Obvyklá xxxxx: IAS 1 odst. 55 |
documentation |
Částka xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxx příštích období. [Xxxxx: Xxxx [member]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxxxxx držené xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx splatnosti. [Odkaz: Xxxxxxxxx xxxxxx xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx splatné x&xxxx;xxxxxx období |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx v běžném xxxxxx. [Xxxxx: Splatné xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx z úroků v běžném xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx odbobí. [Xxxxx: Xxxxxxxxxx z úroků] |
||||
ifrs-full |
CurrentInventoriesArisingFromExtractiveActivitiesAbstract |
label |
Aktuální xxxxxx x&xxxx;xxxxxxxxx činností [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx zásob xxxxxxxxxxxxxxx hodnotu zásob xxxxxxxx k prodeji x&xxxx;xxxxx xxxxx xxxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: IAS 2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx zásob xxxxxxxxxxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Zásoby] |
||||
ifrs-full |
CurrentInvestments |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx nástrojů xxxxxxxxxx za oceněné xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx jednotka označila xx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxxxx do xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou do xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx z leasingu. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;69, xxxxxxx: IFRS 12 xxxx.&xxxx;X10 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X12 písm. b) bod iii) |
documentation |
Datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023: Xxxxxx xxxxxxx, xxxxx: x) se xxxxx xxxxxxxxxxx účetní jednotky xxxxxxxxxx xxxxx xxxxxx xxxxxxxxx provozního xxxxx; x) účetní jednotka xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx; x) xxxx xxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxx od xxxxxxxx xxxxxxxx xxxxxx; xxxx x) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx jednotka xxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xx xxxx xxxxxxx xxxxxxxx xxxxxx xx skončení xxxxxxxx xxxxxx. Xxxxxx od 1.&xxxx;1.&xxxx;2023: Xxxxxx xxxxxxx, xxxxx: x) xx xxxxx xxxxxxxxxxx xxxxxx jednotky xxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx; x) xxxxxx jednotka xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx; x) xxxx xxx xxxxxxxxxx během dvanácti xxxxxx od xxxxxxxx xxxxxxxx xxxxxx; xxxx x) x&xxxx;xxxxx účetní xxxxxxxx xxxx xx xxxxx xxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx měsíců xx skončení xxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx 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 zahrnutých xx xxxxxxxxxxxx xxxxxxxxx klasifikovaných xxxx držené x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;69 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxx x&xxxx;xxxxxxxx závazků xxxxxxxxxx ve xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx k prodeji. [Xxxxx: Xxxxxxxxxx xxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxx zahrnuté ve xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx klasifikovaných xxxx držené k prodeji |
||||
ifrs-full |
CurrentLiabilitiesRecognisedAsOfAcquisitionDate |
(X) xxxxxxx, credit |
label |
Krátkodobé závazky xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2022: Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] Xxxxxx xx 1.&xxxx;1.&xxxx;2022: Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [member]] |
||||
negatedLabel |
Krátkodobé xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx a pohledávky |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxx a pohledávky] |
||||
ifrs-full |
CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx úvěry a krátkodobá xxxx xxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx část xxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx materiálů x&xxxx;xxxxxxxxx dodávek určených xx xxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxx poskytování služeb |
Obvyklá xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx zásob xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [member] |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37, příklad: XXXX 7 xxxx. IG20D |
documentation |
Tento xxxx představuje xxxxxxxx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx plynu |
Obvyklá xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx se xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx aktiva xxxxxxxxxx xxxx xxxxxxxxx, x&xxxx;xxxxx xx přejímající xx xxxxxxx xxxx xx zvyklosti xxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;39 odst. 37 písm. a), xxxxxxxxxx: IFRS 9 xxxx.&xxxx;3.2.23 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx aktiv xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx (xxxx xxxx xxxxxxx nebo xxxxxxxxxx xxxxxxxx), x&xxxx;xxxxx má xxxxxxxxxxx xx xxxxxxx xxxx xx xxxxxxxxx xxxxx prodat nebo xxxxx zastavit xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx vydaných xxxxxxxxxxxx xxxxxx a dlužních xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx a krátkodobé xxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxx x&xxxx;xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx zásoby xxx |
Xxxxxxx xxxxx: XXX&xxxx;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 xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx a skladovacích xxxxxxxxx. [Xxxxx: Zásoby] |
||||
ifrs-full |
CurrentPayablesForPurchaseOfEnergy |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z nákupu energie |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků z nákupu xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z nákupu xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx z nákupu xxxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxx xx sociálního xxxxxxxxxxx x&xxxx;xxxx s výjimkou xxxx z příjmů |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx ze sociálního xxxxxxxxxxx a daní s výjimkou xxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx a petrochemických xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx zásoby xxxx; Xxxxxxxx xxxxxx xxxxxxx plynu] |
||||
ifrs-full |
CurrentPortionOfLongtermBorrowings |
X instant, credit |
label |
Krátkodobá xxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx jako xxxxxxxxxx xxxxxxx xxx výdaje xxxxxxxxxxx xxxx xxxxxxx, xx xxxxxx bude xxxxxxxxxx ekonomický prospěch. |
||||
ifrs-full |
CurrentPrepayments |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxx předem |
Příklad: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx předem. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx platby xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx platby xxxxxx [abstract] |
||
ifrs-full |
CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx krátkodobých smluvních xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, obvyklá xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx plateb xxxxxx x&xxxx;xxxxxxxxxxxx výnosů xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx předem; Výnosy xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx platby xxxxxx a krátkodobé xxxxxx xxxxxxxx xxxxxx celkem xxxxxx krátkodobých xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx platby xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx platby xxxxxx x&xxxx;xxxxxxxxxx výnosy příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx xxxxxx a krátkodobých xxxxxx xxxxxxxx xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx a krátkodobé výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx krátkodobá xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx xxxxxx a ostatních xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx aktiva; Splatné xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx rezerv xxxxxx xxxxxx na zaměstnanecké xxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx rezervy xx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx na xxxxxxxxxxxxx xxxxxxx. [Odkaz: Rezervy xx xxxxxxxxxxxxx požitky] |
||||
ifrs-full |
CurrentRawMaterialsAndCurrentProductionSupplies |
X instant, xxxxx |
xxxxx |
Xxxxxxxx zásoby surovin x&xxxx;xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx zásob představujících xxxxxxx aktuálních zásob xxxxxxx x&xxxx;xxxxxxxxxx výrobních xxxxx. [Odkaz: Aktuální xxxxxxx xxxxxx; Aktuální xxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxx výrobní xxxxxx celkem |
||||
ifrs-full |
CurrentRawMaterialsAndCurrentProductionSuppliesAbstract |
label |
Aktuální zásoby xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxxxxxx u přidružených xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx u společných xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx u společných xxxxxxx. [Odkaz: Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxxxxxx xx smluv xx zákazníky |
Zveřejnění: IFRS 15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xx smluv se xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky x&xxxx;xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé pohledávky x&xxxx;xxxxxxx nemovitostí |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx nemovitostí. [Xxxxx: Pohledávky z prodeje xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx s výjimkou xxxx x&xxxx;xxxxxx |
Xxxxxxx praxe: IAS 1 odst. 78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých pohledávek x&xxxx;xxxx s výjimkou daně x&xxxx;xxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxx s výjimkou xxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx čistých xxxxx x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: Xxxxx xxxxxx z definovaných xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: Xxxxx závazky x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxx |
Xxxxxxx: IAS 37 xxxx. –, xxxxxxx: 4 Pravidla xxx xxxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx rezerv xx xxxxxxx. [Xxxxx: Xxxxxxx na xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx omezených xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů. [Xxxxx: Omezené xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty] |
||||
ifrs-full |
CurrentRetentionPayables |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků xx xxxxxxxxx. [Xxxxx: Xxxxxxx xx 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 krátkodobých xxxxxxxxxxx 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, xxxxx definovaných xxxxxxx |
Xxxxxxx xxxxx: IAS 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxx z plánů xxxxxxxxxxxx xxxxxxx. [Xxxxx: Náklady xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx pracovního xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx čistých xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající z nákladů xx xxxxxx x&xxxx;xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx čistých xxxxxxx (aktiv) z definovaných xxxxxxx vyplývající x&xxxx;xxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 písm. a) |
documentation |
Zvýšení (snížení) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx služeb xxxxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx daňové xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 xxxx. n) |
documentation |
Přeplatek splatné xxxx za xxxxx x&xxxx;xxxxxxxxx období Xxxxxxx xxx xx částka xxxx xx xxxxx x&xxxx;xxxxxx (k nároku) z titulu xxxxxxxxxxxx zisku (daňové xxxxxx) xx období. |
||||
ifrs-full |
CurrentTaxAssetsCurrent |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, x&xxxx;xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx období. [Xxxxx: Xxxxxxx xxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, x&xxxx;xxxxx xxx xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx splatných xxxxxxxx xxxxxxxxxx v jiném xxx xxxxxx období. [Xxxxx: Xxxxxxx daňové pohledávky] |
||||
ifrs-full |
CurrentTaxExpenseIncome |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx (xxxxx) |
Xxxxxxx: XXX 12 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx daní xx xxxxx x&xxxx;xxxxxx (x&xxxx;xxxxxx) z titulu zdanitelného xxxxx (xxxxxx xxxxxx) xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx náklad (xxxxx) x&xxxx;xxxxxx splatné xxxx xx xxxxxxxxx období |
Obvyklá xxxxx: XXX&xxxx;12 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) a úpravy xxxxxxx xxxx za předchozí xxxxxx. [Odkaz: Splatný xxxxxx xxxxxx (výnos); Xxxxxx splatné xxxx xx předchozí období] |
||||
totalLabel |
Splatný xxxxxx xxxxxx (výnos) x&xxxx;xxxxxx xxxxxxx daně xx xxxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx (xxxxx) a úpravy splatné xxxx xx xxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx částka xxxxxxx xxxx za xxxxx x&xxxx;xxxxxxxxx xxxxxx. Xxxxxxx xxx xx xxxxxx xxxx xx xxxxx x&xxxx;xxxxxx (x&xxxx;xxxxxx) x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx xxxxxx) xx období. |
||||
ifrs-full |
CurrentTaxLiabilitiesCurrent |
X instant, xxxxxx |
xxxxx |
Xxxxxxx daňové xxxxxxx, xxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 odst. 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 než xxxxx období |
Zveřejnění: XXX 1 odst. 54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxx v jiném než xxxxxx období. [Odkaz: Xxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxx xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx daně vztahující xx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx se xxxxxxx xx xxxx nebo xx xxxxxxxx vlastního xxxxxxxx, xxxxxxxxx: a) xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxx, xxxxx xx výsledkem buď xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxxx xxxxx x&xxxx;x) xxxxxx vznikající z výchozího xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Nerozdělené xxxxx; Xxxxxxxx nástroje, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx |
Xxxxxxx: XXX&xxxx;1 odst. 68, xxxxxxx: IAS 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx pohledávek. [Xxxxx: Obchodní pohledávky] |
||||
ifrs-full |
CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx nezajištěné xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx bankovních xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx krátkodobých xxxxxxxxxxxxx xxxxxxxxxx xxxxx a krátkodobá xxxx přijatých xxxxxxxxxxxx xxxxxxxxxxxxx bankovních xxxxx. [Xxxxx: Xxxxxxx nezajištěné xxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Splatná xxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx z přidané xxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxx z přidané xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek z daně x&xxxx;xxxxxxx hodnoty. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxx z přidané xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazek x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xx zákazníky [member] |
Obvyklá xxxxx: XXX&xxxx;38 odst. 119 |
documentation |
Tento xxxx xxxxxxxxxxx třídu xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx spojená se xxxxxxxxx. Xxxxxxx aktiva xxxxx zahrnovat xxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxx xxxx výroby, xxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Nehmotná xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Částka xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxx nabytých v podnikové xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx spojená xx xxxxxxxxx [member]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxXxxxxXxxxxxXxxxxXxXxxxxXxxXXXXXxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx, xx xxxxxxx xxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxx&xxxx;XXXX |
Xxxxxxx: XXX 8 odst. 31 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx, xx kterého xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxx XXXX, který xxx xxxxx, ale ještě xxxx účinný. |
||||
ifrs-full |
DateByWhichApplicationOfNewIFRSIsRequired |
yyyy-mm-dd |
label |
Datum, xx xxxxxxx xx nutné xxxxx xxxxxxxxxx xxxx xxxxxxx XXXX |
Xxxxxxx: IAS 8 xxxx.&xxxx;31 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx, xx xxxxxxx xx xxxxxx xxxxxxxx xxxxxxx xxxxx uplatňovat xxxx standard XXXX, xxxxx byl xxxxx, xxx xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx závazky x&xxxx;xxxxxx xxxxx splatnosti |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx závazků, u nichž xx xxxxxxxxx den xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx akvizice |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 písm. x) |
xxxxxxxxxxxxx |
Xxxxx, xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxx nabývaným x&xxxx;xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxxxXxxXxxxxXxXxxxxxxxxXxxxxxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx závěrky xx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxx, xx xxxxxxx xx xxxxxx xxxxxxx schválená xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx konce xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 odst. 51 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx konce xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx účetní xxxxxxx xxxxxxxxxxxx podniku |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;22 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx účetní závěrky xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx konce xxxxxxxxxxxx období xxxxxx xxxxxxx společného xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;22 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx období xxxxxx xxxxxxx xxxxxxxxxx podniku. |
||||
ifrs-full |
DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary |
yyyy-mm-dd |
label |
Datum xxxxx účetního xxxxxx xxxxxx xxxxxxx dceřiného xxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;11 písm. a) |
documentation |
Datum xxxxx xxxxxxxx xxxxxx účetní xxxxxxx xxxxxx dceřiného xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x), xxxxxxx: XXXX 2 xxxx. XX23 |
xxxxxxxxxxxxx |
Xxxxx, xxx xxxx uděleny xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [member]] |
||||
ifrs-full |
DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel |
yyyy-mm-dd |
label |
Datum xxxxxxxxxxxxx finančních aktiv x&xxxx;xxxxxx xxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxx xxxxxxxxxx xxxxxx pro xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx, xxx došlo xx&xxxx;xxxxx x&xxxx;xxxxxxxxxx, na xxxxxx xxxxxxx mohl xxxxxxxxxx přehodnotit, zda xxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx, xxx xxxxx xx&xxxx;xxxxx v činnostech, xx&xxxx;xxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxx souvisí xxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx-xx-xx |
xxxxx |
Xxxxx, xxx xxxxx ke změně v činnostech, xx xxxxxx základě xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx pro použití xxxxxxx xxxxxxx z IFRS 9 |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39D xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx, xxx xxxxx ke xxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx použití xxxxxxx xxxxxxx x&xxxx;XXXX 9. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx nástroje, částka xxxxxxxxxxxx k reálné xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 odst. 142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, kterou xxxxxxxx xxxxxxxxxxxxx xxxx (tj. xxxxxx vlastní xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx dluhové xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx účetní xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx nástroje [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;20X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx, xxxxxxxxx podíl xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;142 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxxxxxx představující dluh (xx. xxxxxx xxxxxxx xxxxxxx) přispívají k reálné xxxxxxx xxxxx v plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] [Srovnej: Xxxxxxx xxxxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vydané xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx nástrojů xxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxx [member] |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;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 xxxxxxx, biologická xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx produktu xx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx životních procesů xxxxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxx aktiva |
||||
ifrs-full |
DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxx z úhrad xxxxxxxx xx akcie, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxx vyplývající x&xxxx;xxxx x&xxxx;xxxxxxxxx, x&xxxx;xxxxx xxxxx xxxxxx xxxxxxxx: x) xxxxxx xxxxx xxxx xxxxxx od xxxxxxxxxx xxxxxx zboží xxxx xxxxxx (xxxxxx xxxxxxxxxxx) x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na akcie; xxxx b) xx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie v případě, xxx toto xxxxx xxxx xxxxxx xxxxxx xxxx xxxxxx jednotka xx xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx ocenění reálnou xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx předpoklady, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx vlivem xxxxx xxxx nepozorovatelných vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní předpoklady. |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx vlivem změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx vlastních xxxxxxxxxxxx nástrojů účetní xxxxxxxx xxxxxxx hodnotou xxxxxx xxxxx více xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets |
X duration |
label |
Snížení xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xx xxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení xxxxxxx xxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou hodnotou, xxxxxxxxxx v ostatním úplném xxxxxxxx xx zdanění, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx hodnotou xxxxxx změny více xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxxxxx přiměřeně možné xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku, xx zdanění, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení xxxxxxx závazků xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx nepozorovatelných vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, před xxxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx xxxxx xxxxxxx hodnotou, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx zdaněním, vlivem xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments |
X duration |
label |
Snížení ocenění xxxxxxx hodnotou xxxxxx xxxxx více nepozorovatelných xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx možné alternativní xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx zdaněním, xxxxxx xxxxx více nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities |
X duration |
label |
Snížení xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení ocenění xxxxxxx reálnou xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx xxxxx nebo xxxxxx, xx zdanění, xxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxx xxxxxxx hodnotou, vykázaného xx xxxxx xxxx xxxxxx xx xxxxxxx, xxxxxx změny více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx xxxxx xxxx xxxxxx, po xxxxxxx, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxxxx kapitálových nástrojů xxxxxx jednotky reálnou xxxxxxxx, vykázaného do xxxxx xxxx ztráty xx xxxxxxx, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx vlivem xxxxx xxxx nepozorovatelných xxxxxxxxx veličin zohledňující xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx xxxxx nebo ztráty, xx zdanění, xxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka snížení xxxxxxx závazků xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx nebo ztráty xx xxxxxxx, vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx xxxxx xxxx ztráty, xxxx xxxxxxxx, aktiva |
Obvyklá xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx aktiv reálnou xxxxxxxx, xxxxxxxxxx xx xxxxx nebo xxxxxx xxxx zdaněním, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments |
X duration |
label |
Snížení xxxxxxx xxxxxxx xxxxxxxx vlivem xxxxx více nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, vykázané do xxxxx nebo ztráty, xxxx zdaněním, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou, xxxxxxxxxx xx xxxxx xxxx xxxxxx xxxx xxxxxxxx, vlivem změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx xx zisku xxxx xxxxxx, xxxx xxxxxxxx, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx zisku xxxx ztráty před xxxxxxxx, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx zpětného získání xxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 odst. 33 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx xx xxxxxxxx získání xxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem xxxxxxxx xxxxxxx zůstatků x&xxxx;xxxxxx xxxxxx, debetní xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxx období, xxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx zůstatků xxxx časového xxxxxxxxx xxx xxxxxx regulaci xxxxxxxxxxx xx xxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Kreditní zůstatky xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxx období, xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxx na xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, xxxxxxxxxxx z vyplacených xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 141 písm. g) |
documentation |
Snížení xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, vyplývající x&xxxx;xxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxx xx xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxx požitků |
||||
ifrs-full |
DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxxxxxxx xxxx držená k prodeji, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx biologických aktiv xxxxxxxxxxx z klasifikace xxxxx xxxx držená x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxxx xx vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Odkaz: Vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [member]; Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxxxxxxx xxxx držený x&xxxx;xxxxxxx, xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx; Xxxxxxxxxx skupiny klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem klasifikace xxxx držený x&xxxx;xxxxxxx, xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx klasifikace xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx nehmotných aktiv x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx k prodeji xxxx xxxxxx zařazení xx xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx držená x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [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 držená k prodeji, xxxxxxxx xxxxxx s výjimkou xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxx z klasifikace aktiv xxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx držená x&xxxx;xxxxxxx. [Odkaz: Vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [member]; Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxXxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx, investiční xxxxxxxx majetek |
Zveřejnění: XXX&xxxx;40 xxxx.&xxxx;76 xxxx.&xxxx;x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx vyplývající z jeho xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxxxx do vyřazované xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [xxxxxx]; Xxxxxxx, budovy 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 xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx klasifikace xxxx xxxxxx x&xxxx;xxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx klasifikace xxxx xxxxxx x&xxxx;xxxxxxx xxxx jejich xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [xxxxxx]; Xxxxxxx, xxxxxx a zařízení; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxxxxxx, vystavení xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx úvěrovému xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxx úvěrových příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx odúčtování, xxxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx finančních xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxxxxx aktiva] |
||||
negatedLabel |
Snížení vlivem xxxxxxxxxx, xxxxxxxx aktiva |
||||
ifrs-full |
DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances |
(X) xxxxxxxx, debit |
label |
Snížení xxxxxx xxxxxxxx, kreditní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxx: XXXX 14 odst. 33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx vyřazení, xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx vyřazení, xxxxxxx zůstatky xxxx xxxxxxxx rozlišení při xxxxxx regulaci |
Příklad: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx debetních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx xxxxxxxxxxx z vyřazení. [Xxxxx: Xxxxxxx xxxxxxxx xxxx časového rozlišení xxx cenové xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx vyřazení, xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxxxxxxxx, smluvní xxxxxx |
Xxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx aktiv vyplývající xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 105B |
documentation |
Snížení xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx x&xxxx;xxxxxxxxx xxxx z pořízení xxxxxxxx smlouvy] |
||||
negatedLabel |
Snížení xxxxxx xxxxxxxxxxxx, xxxxxx z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Snížení xxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx xxxxxxxxxxx ze xxxxxxxxxxxx. [Xxxxx: Xxxxxx ze xxxxxxxxxxxx; Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci] |
||||
negatedLabel |
Snížení xxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Snížení xxxxxx xxxxxx xxxxxxxx xxxxxxxxx podniku, xxxxxxxx xxxxxx a goodwill |
Obvyklá xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx a goodwill] |
||||
negatedLabel |
Snížení xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx podniku, xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx vlivem xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
negatedLabel |
Snížení xxxxxx xxxxxx xxxxxxxx xxxxxxxxx podniku, xxxxxxxx xxxxxx s výjimkou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxx |
(X) xxxxxxxx, debit |
label |
Snížení xxxxxx xxxxxx ovládání xxxxxxxxx xxxxxxx, jiné xxxxxxx |
Xxxxxxx xxxxx: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxx xxxxxxxxxxx xx ztráty ovládání xxxxxxxxx xxxxxxx. [Xxxxx: Xxxx rezervy] |
||||
negatedLabel |
Snížení vlivem xxxxxx xxxxxxxx dceřiného xxxxxxx, jiné rezervy |
||||
ifrs-full |
DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment |
(X) xxxxxxxx, credit |
label |
Snížení xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 16 odst. 73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx ze xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx ovládání xxxxxxxxx xxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Snížení vlivem xxxxxxxxxx závazků k plnění, xxxxxxx závazky |
Příklad: IFRS 15 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx smluvních závazků xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx. [Odkaz: Smluvní xxxxxxx; Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx, xx se xxxxx xx plnění xxxxx xxxxxxxxxxxx, xxxxxxx xxxxxx |
Xxxxxxx: IFRS 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx aktiv xxxxxxxxxxx xx xxxxxxxxxxx, xx xx právo xx xxxxxx stalo nepodmíněným. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxXxxxxxxxxx |
(X) xxxxxxxx, debit |
label |
Snížení xxxxxx xxxxxxx na xxxxxxx xxxxxxxx xx vyřazovaných xxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx, xxxx xxxxxxx |
Xxxxxxx praxe: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx jiných xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx xx xxxxxxx xxxxxxxx xx vyřazovaných xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxx xxxxxxx; Vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxx xx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx držené k prodeji, xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x), xxxxxxx: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx finančních xxxxx xxxxxxxxxxx z odpisu. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem xxxxxx, finanční aktiva |
||||
ifrs-full |
DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised |
X instant |
label |
Odčitatelné xxxxxxxxx rozdíly, xxx xxxxx xx odložená xxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx odčitatelných xxxxxxxxxxx rozdílů, xxx xxxxx xx xxxxxxxx xxxxxx pohledávka xxxxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by měla xxx zpravidla zadána xxxxxx hodnota XXXX. Xxxxx xx tento xxxxx používá s vázanými xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [member]; Xxxxxxxx prognóza přijatých (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [member]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx účetního pravidla [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxXxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxx investic, x&xxxx;xxxxx xx xxxxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;31 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xx xxxxxxxxx podniků, xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx podniků, x&xxxx;xxxxx xx xxxxxxxx pořizovací xxxxx xxxxxx reálná xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxx podle XXXX xxxxxx jednotky. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx podniky [member]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xx dceřiných xxxxxxx, xxxxxxxxxx podniků x&xxxx;xxxxxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx; XXXX [member]] |
||||
ifrs-full |
DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx, u nichž se xxxxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxxxx GAAP |
Zveřejnění: XXXX 1 xxxx.&xxxx;31 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx investic xx xxxxxxxxx podniků, xxxxxxxxxx podniků nebo xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxx xx domnělou xxxxxxxxxx xxxxx rozumí xxxxxx xxxxxxx xxxxx předchozích XXXX x&xxxx;xxxxx xxxxxx xxxxxxx xxxxx XXXX xxxxxx jednotky. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxx xxxxxxx [member]; Xxxxxxxx podniky [member]; Xxxxxxxxx XXXX [member]; Xxxxxxx podniky [member]; Xxxxxxxxx xx dceřiných xxxxxxx, společných podniků x&xxxx;xxxxxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxx účetní závěrky [xxxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx i), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;8 odst. 49 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx vytvoření“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX&xxxx;4 odst. 37 xxxx.&xxxx;x), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX23 xxxx.&xxxx;x), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů na xxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxx pojistné smlouvy, xxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xx xxxxxxx bylo xxxxxxxx. [Xxxxx: Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx pořizovací xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx závazků představující xxxxxx, xxxxx xxx xxx xxxxxx (xxxx xx xxxx xxxxxx xxxxxx xxxxx), xxx xxxxx xxxxx vydělán, xxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Smluvní závazky] |
||||
totalLabel |
Výnosy xxxxxxxx období celkem xxxxxx xxxxxxxxx závazků |
||||
ifrs-full |
DeferredIncomeIncludingContractLiabilitiesAbstract |
label |
Výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate |
(X) xxxxxxx, credit |
label |
Výnosy příštích xxxxxx, včetně xxxxxxxxx xxxxxxx, xxxxxxxx k datu xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxxx, xxxxxx smluvních xxxxxxx, xxxxxxxxxx v podnikové xxxxxxxxx xxxxxxxx k datu akvizice. [Xxxxx: Výnosy xxxxxxxx xxxxxx xxxxxx smluvních xxxxxxx; Podnikové kombinace [xxxxxx]] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx příštích období xxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx k datu xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx závazků xxxxxxxx k datu xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx s výjimkou xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: IAS 1 odst. 78 |
documentation |
Částka xxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxx byl xxxxxx (xxxx na xxxx xxxxxx xxxxxx xxxxx), xxx xxxxx xxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx závazků. [Xxxxx: Xxxxxxx závazky] |
||||
ifrs-full |
DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate |
(X) instant, xxxxxx |
xxxxx |
Xxxxxx příštích xxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx závazků, xxxxxxxx k datu akvizice |
Obvyklá xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Částka xxxxxx xxxxxxxx období, x&xxxx;xxxxxxxx xxxxxxxxx závazků, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxx xxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx závazků, xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;X11 xxxx. b) |
documentation |
Částka odložené xxxxxx xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Odložené xxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;1 odst. 54 písm. o), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;56 |
xxxxxxxxxxxxx |
Xxxxxx xxxx ze zisku xxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx x&xxxx;xxxxxx: x) xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx; x) xxxxxxxxxxx xxxxxxxxxxx daňových xxxxx; x&xxxx;x) xxxxxxxxxxx xxxxxxxxxxx daňových xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxxx [xxxxxx]; Nevyužité xxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx daňové xxxxxxxxxx xxxxxxxx k datu xxxxxxxx |
Xxxxxxx xxxxx: IFRS 3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx odložených xxxxxxxx xxxxxxxxxx získaných x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx akvizice. [Xxxxx: Xxxxxxxx xxxxxx pohledávky; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxxxxXxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxXxxXxxxxxxxXxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxXxxXxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx daňová xxxxxxxxxx, xxxx je xxxxxxx xxxxxxx xx přebytku xxxxxxxxx zdanitelných xxxxx xxx xxxxx ze xxxxxxx xxxxxxxxxxxx přechodných xxxxxxx a účetní xxxxxxxx xxxxxxx ztrátu v daňových xxxxxxxxxxxxx, xx xxxxxx xx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;82 |
xxxxxxxxxxxxx |
Xxxxxx odložených daňových xxxxxxxxxx, když: x)&xxxx;xxxxxxx xxxxxxxx xxxxxx pohledávky xx xxxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxx zisky, xxxxx vyplývají ze xxxxxxx existujících xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx; x&xxxx;x) xxxxxx xxxxxxxx xxxxxxx xxxxxx xxx v běžném, xxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx, ke xxxxxx xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx. [Xxxxx: Přechodné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxXxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx vznikající x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx |
Xxxxxxx: XXX&xxxx;12 odst. 80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx odloženého xxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo zrušení xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx pohledávky. [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) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx daňového xxxxxxx (xxxxxx) xxxxxxxxxx xx xx xxxxxx xxxxxxxxxx xxxxxxxx závazků x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxx xxxxxx závazky] |
||||
ifrs-full |
DeferredTaxExpenseIncomeAbstract |
label |
Odložený xxxxxx náklad (xxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx náklad (xxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. g) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx nákladu xxxx xxxxxx xxxxxxxxxx xx xx xxxxxx xxxxxxxxxx xxxxxxxx závazků x&xxxx;xxxxxxxxxx daňových xxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx daňové xxxxxxxxxx; Xxxxxxxx xxxxxx xxxxxx (xxxxx); Odložené xxxxxx závazky] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx být xxxxxx kladná xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů v závorkách xxxxxxxx zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx daňový xxxxxx (xxxxx) xxxxxxxxxx xx xx xxxxxx x&xxxx;xx xxxxxxx xxxxxxxxxxx rozdílů |
Příklad: XXX 12 xxxx.&xxxx;80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx odloženého xxxxxxxx nákladu xxxx xxxxxx xxxxxxxxxx se xx xxxxxx xxxx xx xxxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxXxXxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx náklad (xxxxx) vyplývající ze xxxx v daňových xxxxxxx xxxx xxxxxxxx xxxxxx xxxx |
Xxxxxxx: IAS 12 xxxx.&xxxx;80 xxxx. d) |
documentation |
Částka xxxxxxxxxx xxxxxxxx xxxxxxx xxxx výnosu xxxxxxxxxxx xx xxxx x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxxx xxxxxx xxxx. [Xxxxx: Xxxxxxxx daňový náklad (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 písm. g) bod x), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;1 xxxx.&xxxx;56 |
xxxxxxxxxxxxx |
Xxxxxx xxxx xx xxxxx splatné x&xxxx;xxxxxxxxx xxxxxxxx z titulu xxxxxxxxxxxx xxxxxxxxxxx rozdílů. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx daňové xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx investičních smluv |
Příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;20X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx odložených xxxxxxxx závazků x&xxxx;xxxxxxx xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx IFRS 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx vykázaná k datu xxxxxxxx. [Odkaz: Odložené xxxxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxxx vykázané x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, credit |
label |
Odložený xxxxxx xxxxxxx (xxxxxxxxxx) |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 písm. g) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx daňových xxxxxxx nebo xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx; Xxxxxxxx xxxxxx xxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxxx daňový xxxxxxx (xxxxxxx) |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxxx (xxxxxxx) xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx daňový xxxxxxx (aktivum) xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Odložený xxxxxx xxxxxxx xxxxxxxxxxx xx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 odst. 24, zveřejnění: XXXX 14 odst. B11 xxxx. b) |
documentation |
Částka xxxxxxxxxx xxxxxxxx závazku xxxxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx; Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx daň xxxxxxxxxx xx k položkám xxxxxxxxx xxxxx xx xxxx nebo xx xxxxxxxx xxxxxxxxx kapitálu |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného znaménka xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
ifrs-full |
DefinedBenefitObligationAtPresentValue |
(X) xxxxxxx, credit |
label |
Závazek x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx hodnota xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx k uspokojení xxxxxxx xxxxxxxxxxxxx xx služeb xxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxx období, xxx xxxxxxxx xxxxx xxxxx. [Xxxxx: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx z definovaných xxxxxxx, x&xxxx;xxxxxxxx hodnotě |
||||
ifrs-full |
DefinedBenefitPlansAxis |
axis |
label |
Plány xxxxxxxxxxxx xxxxxxx [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 xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx definovaných xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx požitků xx xxxxxxxx xxxxxxxxxx xxxxxx jiné xxx xxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxx definovaných příspěvků xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx, dle xxxxxxx platí xxxxxx xxxxxxxx xxxxx stanovené xxxxxxxxx xx xxxxxxxxxx xxxxxx jednotky (xxxxx) x&xxxx;xxxx xxxxxx smluvní xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxxxxxxx, xxxxx xxxx nemá xxxxxxxxxx xxxxxx xx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx souvisejících xx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxx definovaných xxxxxxx“, xxxx-xx použit žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxXxxxXxxxxxxxxxxxxXxxxxXxxxxXxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx sdružených xxxxx xxxx zaměstnavatelů, xxxxxxxx plánů a plánů, xxxxx xxxxxxx rizika xxxx xxxxxxxx xxxxxxxxxx xxx&xxxx;xxxxxxxxx xxxxxxxxx [member] |
Zveřejnění: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxxxxxx plánů a plánů, xxxxx xxxxxxx xxxxxx xxxx xxxxxxxx jednotkami xxx&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx požitků xxxxxxxxx xxxxxx xxxx xxxxxxxx jednotkami xxx xxxxxxxxx kontrolou [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 odst. 149 |
documentation |
Tento xxxx xxxxxxxxxxx plány xxxxxxxxxxxx xxxxxxx sdílející xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx, xxxx je xxxxxxxx xxxxxx x&xxxx;xxxx dceřiné xxxxxxx. [Odkaz: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxxXxXXXXXxxx |
xxxx |
xxxxx |
Xxxxxx xx požadavku xxxxxxxxx XXXX [xxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
DepositsFromBanks |
X instant, xxxxxx |
xxxxx |
Xxxxxx od xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z vkladů xx xxxx xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vklady od xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx závazků z vkladů xx xxxxxxxxx xxxxxxxx xxxxxx jednotkou. |
||||
totalLabel |
Vklady xx xxxxxxxxx celkem |
||||
ifrs-full |
DepositsFromCustomersAbstract |
label |
Vklady od xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Odpisy, xxxxxxxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) vykázané x&xxxx;xxxxxxxxxxxx výsledku |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka nákladů xx xxxxxx, xxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx a amortizace; Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx ze xxxxxxxxxxxx) vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx, xxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) xxxxxx xxxxxxxx v hospodářském xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx v hospodářském xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxxxxx: IAS 1 xxxx.&xxxx;99, xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X13 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23 xxxx.&xxxx;x), zveřejnění: XXXX 8 odst. 28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxxx. Odpisy x&xxxx;xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx odepisovatelných částek xxxxx během xxxx xxxxxx xxxxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx a amortizace xxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxx a amortizace |
||||
ifrs-full |
DepreciationAndAmortisationExpenseAbstract |
label |
Odpisy x&xxxx;xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;55 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxxxxx aktiva] |
||||
commentaryGuidance |
Pro xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx 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]; Xxxxxxxxxx znehodnocení [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [member]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx sesouhlasení [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných smluv [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; 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 xxxxxxx xx xxxxxx. Xxxxxx xx xxxxxx systematické xxxxxxxxx xxxxxxxxxxxxxxxx částek xxxxxxxx xxxxx xxxxx xxxx xxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
(X) duration |
label |
Odpisy, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76, xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 písm. d) xxx iv) |
documentation |
Částka odpisů xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx měla být xxxxxxxxx zadána kladná xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [member]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými změnami xxxxxxxx pravidla [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Nově xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [member]; Účinek xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxxxxxxx xxxxxxxx majetek |
||||
ifrs-full |
DepreciationMethodBiologicalAssetsAtCost |
text |
label |
Odpisová xxxxxx, xxxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx ze xxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
DepreciationMethodInvestmentPropertyCostModel |
text |
label |
Odpisová xxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx metoda xxxxxxx xxx investiční xxxxxxxx xxxxxxx xxxxxxx xxxxxx modelu xxxxxxxxxx xxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx metoda, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxx xxxxxxx, xxxxxx a zařízení. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x) xxx&xxxx;xxx), xxxxxxxxxx: XXX 16 odst. 75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxx a amortizace; Xxxxxxx, xxxxxx a zařízení] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx zpravidla zadána xxxxxx xxxxxxx XBRL. Xxxxx se tento xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx na standardy XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx 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]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Aktiva xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx, xxxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
DepreciationRateInvestmentPropertyCostModel |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx, investiční nemovitý xxxxxxx, model xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx, xxxxxxx, budovy a zařízení |
Zveřejnění: XXX 16 odst. 73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxx xxxxxxx xxx xxxxxxx, xxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx, xxxxxx z práva k užívání |
Zveřejnění: XXXX 16 xxxx.&xxxx;53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxx a amortizace; Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků 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]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxx jako derivátové xxxxxxxx. [Xxxxx: Finanční xxxxxx; Deriváty [member]] |
||||
ifrs-full |
DerivativeFinancialAssetsHeldForHedging |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva xxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Derivátová xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx derivátových xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Derivátová xxxxxxxx xxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx nebo xxxxxx, klasifikovaná xxxx xxxxxx k obchodování] |
||||
ifrs-full |
DerivativeFinancialLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxxxx xxxxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx určené k zajištění |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx závazků určených x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, které xxxxxxx definici xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx závazky, xxxxxxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx smluvních xxxxxxxxxxxxxxxx xxxxxxxxx xxxx v souvislosti x&xxxx;xxxxxxxxxxxx xxxxxxxxxx závazky. [Xxxxx: Derivátové finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xx&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxx zajišťujících xxxxxxx x&xxxx;xxxxxxx působnosti XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 20E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx derivátových závazků xxxxxxxxx ke xxxxxxx xxxxx xxxxxxxxxxxxx z aktiv xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky použité xx&xxxx;xxxxxxx rizik xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx investičních xxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;20X písm. c) |
documentation |
Částka derivátových xxxxxxx xxxxxxxxx xx xxxxxxx xxxxx vyplývajících xx xxxxx v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx investičních smluv. [Xxxxx: Deriváty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 xxxx. e) |
documentation |
Částka, xxxxxx xxxxxxxx přispívají x&xxxx;xxxxxx xxxxxxx aktiv x&xxxx;xxxxx definovaných požitků. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [member]] |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: XXXX&xxxx;13 xxxx. XX60, xxxxxxx: XXXX&xxxx;7 odst. 6, xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx nástroje xxxx xxxx xxxxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxxx XXXX&xxxx;9 a vyznačující xx všemi třemi xxxx xxxxxxxxx xxxxx: x) xxxxxx hodnota xx xxxx v závislosti xx xxxxx dané xxxxxxx míry, xxxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx, měnového xxxxx, xxxxxxxx nebo xxxxxxxxx xxxxxx, úvěrového ratingu xx úvěrového xxxxxx xxxx jiné xxxxxxxx (xxxxx nazývané „podkladová xxxxxxxx“). Xxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx, nesmí xxx xxxxxxxxxx xxx některou xx xxxxxxxxx stran; x) nevyžadují xxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxx vyžadují čistou xxxxxxxxx investici xxxxx, xxx jaká xx xxxx požadována x&xxxx;xxxxxxxxx xxxx smluv, x&xxxx;xxxxxxx xx xxxx xxxxx xxxxxxxx xxxxxxxx xxxxxx xx xxxxx xxxxxxx xxxxxxxx; c) xxxxx xxxxxxxxxx v budoucnosti. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX instant |
label |
Deriváty, xxxxxxxxx xxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv plánu |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;142 xxxx. e) |
documentation |
Procentní xxxxx, xxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx definovaných xxxxxxx [xxxxxx]] [Xxxxxxx: Deriváty, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv plánu] |
||||
ifrs-full |
DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity |
text |
label |
Popis xxxxxxxxxx aktiv významných xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. b) |
documentation |
Popis nehmotných xxxxx, xxxxx xxxx xxxxxxxx xxx xxxxxx xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife |
text |
label |
Popis nehmotných xxxxx x&xxxx;xxxxxxxxx dobou xxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxxx xxxxxxxxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. a) |
documentation |
Popis xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx, že xxxx xxxxxxxxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
text |
label |
Popis xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxXxxxxxxxxXxXXXX1348Xxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxx uvedenou x&xxxx;xxxxxxxx&xxxx;48 standardu XXXX&xxxx;13, xxxxxx |
Xxxxxxxxxx: IFRS 13 odst. 96 |
documentation |
Popis xxxxxxxxxxx, že xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxx pravidel xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx&xxxx;48 xxxxxxxxx&xxxx;XXXX&xxxx;13 xxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxXxxxxxxxxXxXXXX1348Xxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxx uvedenou x&xxxx;xxxxxxxx&xxxx;48 xxxxxxxxx IFRS 13, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;96 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxx v rámci xxxxxxxx xxxxxxxx rozhodnutí xxxxxx xxxxxxx xxxxxxxx v odstavci 48 xxxxxxxxx&xxxx;XXXX&xxxx;13 xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv [text xxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx realizovatelných xxxxxxxxxx xxxxx. [Xxxxx: Realizovatelná xxxxxxxx aktiva] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory |
text block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx účetní xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky týkajících xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx ve xxxxxxx x&xxxx;xxxxxxxxxx si xxxxxxxxxx prostředků. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForBorrowingsExplanatory |
text block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx výpůjček [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx kombinací x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx podnikových kombinací. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx peněžních xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx nedokončené xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel účetní xxxxxxxx týkajících se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky týkajících xx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxx podmíněného xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xx xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxx na xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx týkajících xx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx zákaznických xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel týkajících xx rezerv na xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xx ukončení xxxxxxx, xxxxxxx do xxxxxxxxx stavu x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx na xxxxxxx na xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx xxxxxxxxxx ceny akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxxx xxxx akvizice vyplývající x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxx xxxx x&xxxx;xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících xx xxxxxxxx xxxx z příjmu. [Xxxxx: Xxxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx hmotných xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx hmotných xxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních pravidel xxxxxxxxxx se xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx (xxxxxxx) [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx (hedging). [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]; Xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxxxxxx finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx činností [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx slev x&xxxx;xxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx týkajících xx xxxxxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících xx xxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xx vlastního xxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxx xxxxxx xx xxxxxxxxx xxxxx kapitálu. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxx xx akcii [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx na xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky týkajících xx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxx xxxxxxx xxxx všechny xxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xx jejich xxxxxx nebo za xxxxxxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx se nákladů xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx se xxxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx nákladů [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 6 xxxx.&xxxx;24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxx xx xxxxxxx a vyhodnocení. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory |
text block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx reálnou xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel účetní xxxxxxxx xxxxxxxxxx xx xxxxxxx reálnou xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (xxxxxxx na poplatky x&xxxx;xxxxxxx) [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxx x&xxxx;xxxxxxxx a provizí (xxxxxxx na xxxxxxxx x&xxxx;xxxxxxx). [Xxxxx: Xxxxx x&xxxx;xxxxxxxx a provizí (xxxxxx xx xxxxxxxx a provize)] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForFinanceCostsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel účetní xxxxxxxx týkajících xx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx náklady] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx finančního výnosu x&xxxx;xxxxxxx [text block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxx výnosu a nákladů. [Xxxxx: Finanční xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxx aktiv [text xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx finančních xxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx [text block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx nástrojů x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx nástroje, xxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx finančních xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se finančních xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx závazků. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx cizí xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxx xxxx měny. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForFranchiseFeesExplanatory |
text xxxxx |
xxxxx |
Xxxxx účetních pravidel xxxxxxxxxx xx koncesních xxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel účetní xxxxxxxx týkajících xx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx měny [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxxxx ekonomického xxxxxxxxx, xx xxxxxx účetní xxxxxxxx xxxxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx státních xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 20 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx jednotky xxxxxxxxxx xx xxxxxxxx xxxxxx, xxxxxx xxxxx vykázání xxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Stát [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx (xxxxxxx) [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxx (xxxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx týkajících xx xxxxxxxx xxxxxxxx xx xxxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel účetní xxxxxxxx týkajících xx xxxxxxxx xxxxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících se xxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx znehodnocení xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx finančních xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky týkajících xx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx xx xxxx z příjmů [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních pravidel xxxxxx jednotky týkajících xx xxxx z příjmů. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForInsuranceContracts |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx aktiv, xxxxxxx, xxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 xxxx. x), zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx aktiv, xxxxxxx, xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx nehmotných xxxxx x&xxxx;xxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících xx xxxxxxxxxx xxxxx a goodwillu. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících nehmotných xxxxx s výjimkou xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxxxxx aktiv než xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se úrokových xxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxxx výnosů x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx se xxxxxxxx do xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících se xxxxxxxx do xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxxxx xx přidružených x&xxxx;xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx nemovitého xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxxxxxx nemovitého xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx do společných xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxx xx společných xxxxxxx. [Xxxxx: Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx investic s výjimkou xxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx x&xxxx;xxxxxxxx investic xxxxxxxxxxxx ekvivalenční xxxxxxx. [Xxxxx: Investice vykazované xxxxxxxxxxxx xxxxxxx; Xxxxxxxxx x&xxxx;xxxxxxxx investic xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxx. [Xxxxx: Vydaný xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxx. Leasing xx xxxxxxx, xx které xxxxxxxxxxxx poskytuje xxxxxxx xxxxx xxxxxx aktivum xx xxxxxxxxxx xxxx xx jednorázovou xxxxxx xxxx xxxx plateb. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory |
text xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx zásob [xxxx block] |
Zveřejnění: XXX 2 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících xx xxxxxxx zásob. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx aktiv. [Xxxxx: Aktiva x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx těžebních xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx těžebních xxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel týkajících xx xxxxxxxxxxxx xxxxx xxxx vyřazovaných skupin xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxx nebo xxxxxxxxxxxx xxxxxx klasifikovaných jako xxxxxx x&xxxx;xxxxxxx a ukončených xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [xxxxxx]; Dlouhodobá xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx aktiv xxxx vyřazovaných xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx xxxx držené k prodeji. [Xxxxx: Xxxxxxxxxx aktiva xxxx vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx nástrojů [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx započtení xxxxxxxxxx nástrojů. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxXxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxx a plynárenských xxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxx a plynárenská xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx pozemků, xxxxx x&xxxx;xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících se xxxxxxx, budov a zařízení. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxx nástrojů [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxxxxxxxxx finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx účtování xxxxxxx mezi xxxxxxx xxxxxxxx xxx prvotním xxxxxxxxxx a transakční xxxxx xx nákladů xxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx hodnotou xxx xxxxxxxx xxxxxxxxxx a transakční xxxxx xx xxxxxxx xxxx výnosů xx xxxxxx xxxxxxxxxx xxxxx xxxxxxx (včetně xxxx), xxxxx xx xxxxxxxxx xxxx xxxxx x&xxxx;xxxxx xxx xxxxxxxxx xxxx xxxxxx nebo závazku. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForRecognitionOfRevenue |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se vykázání xxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 odst. 117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx jednotky xxxxxxxxxx xx xxxxx x&xxxx;xxxxxx. [Xxxxx: Náklady xx xxxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx odkupu [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx dohod x&xxxx;xxxxxxx odkupu. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory |
text block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx nákladů xx xxxxxx a vývoj [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx nákladů xx xxxxxx a vývoj. [Odkaz: Xxxxxxx xx výzkum x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx omezených xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx segmentů [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx podle xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx o poskytování licencovaných xxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx týkajících se xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx transakcí, při xxxxx účetní xxxxxxxx: x) xxxxxx xxxxx xxxx služby xx xxxxxxxxxx xxxxxx zboží xxxx xxxxxx (xxxxxx xxxxxxxxxxx) x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx; xxxx b) xx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx x&xxxx;xxxxxxx, xxx toto xxxxx xxxx xxxxxx xxxxxx xxxx účetní xxxxxxxx ve xxxxxxx. [Xxxxx: Smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx na xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxx na xxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx se xxxxxx xxxx než xxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxx xxxx xxx xxxx z příjmů. [Xxxxx: Xxxxxx náklad x&xxxx;xxxxxxxx nákladu na xxx z příjmů] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForTerminationBenefits |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx při xxxxxxxx xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxx xxx xxxxxxxx pracovního poměru] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se obchodních x&xxxx;xxxxxx závazků [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx obchodních a jiných xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxx pohledávek. [Xxxxx: Xxxxxxxx x&xxxx;xxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx výnosů x&xxxx;xxxxxxx z obchodování. [Odkaz: Xxxxxx (xxxxxxx) z obchodování] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx se xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxx [text xxxxx] |
Xxxxxxx praxe: IAS 1 odst. 117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx jednotky xxxxxxxxxx xx transakcí x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx se xxxxxxxxx xx spřízněnými xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForTreasurySharesExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx vlastních xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx se vlastních xxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx. Warranty jsou xxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx právo xx xxxxx kmenových xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx složek peněžních xxxxxxxxxx a peněžních xxxxxxxxxxx [xxxx block] |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;46 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx určení xxxxxx xxxxxxxxx prostředků a peněžních xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxx xxxxxxx, xxx nimiž xxxxxxxxx xxxxx kontrolu x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease |
text |
label |
Popis xxxxxx xxxxx xxxxxxxxx xxxxx xx vztahujících xxxxxxx, xxxx xxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 odst. 44 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx nepeněžního nabytí xxxxx xxx xxxxxxxxx xxxxx xx vztahujících xxxxxxx, nebo prostřednictvím xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx podniku xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;44 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxxxxx vydání xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxXxXxxxxxxXxxxxxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx nebo xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx nebo xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xx sdruženého xxxx státního xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Státní xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxXxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx nebo xxxxxxxx xxxxxxxxxx nebo xxxxxxxx xxxxx xx zrušení xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;148 písm. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxx ze xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Sdružené xxxxx definovaných požitků [xxxxxx]; Státní plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxXxXxxxxxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx, xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx komponent xxxxxx, jejichž prvotní xxxxxxxxxx není dokončeno |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. a) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx aktiv, xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx, jejichž xxxxxxx zaúčtování podnikové xxxxxxxxx není xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Vlastní xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxx do xxxxxx xxxxxxx aktiv plánu |
Zveřejnění: XXX&xxxx;19 odst. 143 |
documentation |
Reálná xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx finančních xxxxxxxx xxxxxx xxxxxxxx, xxxxx xxxx zahrnuty xx reálné hodnoty xxxxx v plánu definovaných xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]; Plány xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets |
X instant, xxxxx |
xxxxx |
Xxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;143 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx jiných aktiv xxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xx xxxxxx hodnoty xxxxx plánu |
Zveřejnění: IAS 19 xxxx.&xxxx;143 |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx, xxxxx jsou xxxxxxxx xx reálné xxxxxxx xxxxx v plánu definovaných xxxxxxx. [Odkaz: Xxxxxx xxxxx, x&xxxx;xxxxxx hodnotě; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxXxxxxxxXxxxxxxxxxxxxxxxXxxXxxxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxx jiných povinností xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 19 odst. 139 xxxx.&xxxx;x) bod iii) |
documentation |
Popis xxxxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxx dozorčí rady xxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAnyRetirementBenefitPlanTerminationTerms |
text |
label |
Popis xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx přístupu xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx přístupu xxxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 117 xxxx.&xxxx;x) xxx iv) |
documentation |
Popis xxxxxxxx xxxxxxxxx ke stanovení xxxxxxxxxxxx xxxxxx při xxxxxxxxxxx XXXX 17. Xxxxxxxxxx xxxxxx xxxx xxxxxx, xxxxx je podle xxxxxxxx xxxxxxx xxxxxxx xxxxxx jednotka xxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx bez xxxxxx xx to, xxx xxxxxxx pojistná událost. |
||||
ifrs-full |
DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures |
text |
label |
Popis xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx pojistným xxxxxx x&xxxx;xxxxxxxxxx službou, xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxx x&xxxx;xxxxx přímé xxxxxx. [Xxxxx: Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx pro xxxxxxx x&xxxx;xxxxx přímé xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx přístupu xxxxxxx x&xxxx;xxxxxx poměrných xxx xxxxxxx poskytovaných pojistným xxxxxx a službou xxxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxx xxx xxxxx přímé xxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx investičního xxxxxx xxx xxxxxxxx xxxxxxx xxx prvků xxxxx účasti. Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxx xx xxxxxx xxxxxxxx xxxxxxx, xxxxx nejsou pojistnými xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxx. [Xxxxx: Xxxxx xxxxxxx xxxxxxxxxxxx položek xxx xxxxxxx s prvky xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx metody xxxxxxx pro stanovení xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) xxx ii) |
documentation |
Popis xxxxxx xxxxxxx xx&xxxx;xxxxxxxxx rizikové xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx, včetně xxxx, xxx jsou změny xxxxxxxx úpravy xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx členěny xx&xxxx;xxxxxx xxxxxx poskytované x&xxxx;xxxxxxxxxx xxxxx a složku xxxxxxxxxxxxx xxxxxxxxxxx xxxx&xxxx;xxxx xxxxxxx x&xxxx;xxxx výši xx&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx týkající xx&xxxx;xxxxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures |
text |
label |
Popis xxxxxx xxxxxxx k rozlišení xxxx x&xxxx;xxxxxxxx budoucích xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxx, xxxxxxx xxx prvků xxxxx xxxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx metody xxxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxx peněžních xxxx xxxxxxxxxxxxx x&xxxx;xxxxxx diskreční xxxxxxxxx z jiných xxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxx xxx xxxxx xxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxx xxxxx přímé účasti xx xxxxxx xxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxx. [Xxxxx: Xxxxx složení podkladových xxxxxxx xxx smlouvy x&xxxx;xxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx v případě xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxx x&xxxx;xxxxxxxxx protihodnotě a ujednání xxxxxxxxxx se xxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxXxXxxxXxXxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx strategií párování xxxxx a závazků, xxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxxxx k řízení xxxxx |
Xxxxxxxxxx: IAS 19 odst. 146 |
documentation |
Popis xxxxxxxxx xxxxxxxx aktiv x&xxxx;xxxxxxx, xxxxx plán xxxxxxxxxxxx xxxxxxx nebo xxxxxx jednotka používá, xxxxxx využití xxxxx x&xxxx;xxxxxx technik, xxxx xxxx xxx. xxxxxxxxx xxxxx, x&xxxx;xxxxxx xxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency |
text |
label |
Popis xxxxxxx xxxxxx xxxxxxx, xxxxx xxxx přepracována xxxxx xxxx xx všeobecné xxxxx xxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx se xxxxxx závěrka, která xxxx přepracována podle xxxx xx xxxxxxxxx xxxxx xxxx funkční xxxx, xxxxxxx xx xxxxxxxx k oceňování v historických xxxxxx, xxxx xxxxxxxx x&xxxx;xxxxxxxxx v běžných xxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx přístup [member]] |
||||
ifrs-full |
DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach |
text |
label |
Popis xxxxxx, proč jsou xxxxxxxx xxxxxx vybrána xxx uplatnění xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 xxxx.&xxxx;39X písm. c) |
documentation |
Popis xxxxxx, xxxx jsou xxxxxxxx xxxxxx xxxxxxx xxx uplatnění xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx stanovení xxxx xxxxxx x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxxxxx protihodnotě x&xxxx;xxxxx z odškodnění |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxxxx xxxxxxxxx výše xxxxxx x&xxxx;xxxxxxx dohod x&xxxx;xxxxxxxxx xxxxxxxxxxxx a aktiv x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx základu x&xxxx;xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxx xxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;X32 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxx aktiv, xxxxx xxxx xxxxxxxxx xxx nové určení x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxxxxx IFRS 17. Xxxxxxxx xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxxx, xx&xxxx;xxxx xxxxxxxx xxxxxxx xxxx drženo x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx, xxxxx xxxx xxxxxxx xx xxxxxxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxxxx xxx xxxxxxxxx mezi xxxxxxx xxxxxxxxxxxx segmenty |
Zveřejnění: XXXX 8 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx účetnictví xxx transakce mezi xxxxxxx vykazovanými segmenty xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx vykazované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx vstupů x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxx ke stanovení, xxx xx úvěrové xxxxxx finančních xxxxxxxx xx prvotního xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxx, xxx xx xxxxxxx riziko xxxxxxxxxx xxxxxxxx od xxxxxxxxx zaúčtování xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx vstupů x&xxxx;xxxxxxxxxxx a technik odhadu xxxxxxxxx xx xxxxxxxxx, xxx xx finanční xxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx užívaných xx xxxxxxxxx, zda xx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxx finančním xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxx12xxxxxXxxXxxxxxxxXxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx vstupů x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxx xx dobu xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx vstupů x&xxxx;xxxxxxxxxxx a technik xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx ztrát x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxx xx dobu xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. X15 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx pro přípravu xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx podniku. [Xxxxx: Xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture |
text |
label |
Popis xxxxxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx. B15 |
documentation |
Popis xxxxxxx pro přípravu xxxxxxxx xxxxxxxx informací xxxxxxxxxx podniku. [Xxxxx: Xxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxXxXxxxxxXxxxxxxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx pro xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxXxxxXxxXxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, xx xxxxxx jsou xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, x&xxxx;xxx xxxx xxxxxxx a následně xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 32 |
documentation |
Popis xxxxxxx, xx xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při cenové xxxxxxxx, a jak jsou xxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxxx xxxx, xxx xx xxxxxxxx návratnost xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx a jak xx xxxxxxxxx ztráta ze xxxxxxxxxxxx. [Odkaz: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxXxxxxXxxxxxxxxxxXxxxxxXxxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx základu, xx xxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. c) |
documentation |
Popis xxxxxxx, xx kterém xxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx (skupiny jednotek) (xx. xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxx hodnota xxxxxxx x&xxxx;xxxxxxx xx xxxxxx). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan |
text |
label |
Popis základu xxx stanovení přebytku xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 19 odst. 148 xxxx. d) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxx xxxx xxxxxxx v rámci sdruženého xxxx státního xxxxx, xxxxx xxxx xxxxxxxx xxxx budoucích xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [member]; Xxxxxx plány definovaných xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9 |
text |
label |
Popis xxxxxxx xxx xxxxxxxx srovnávacích xxxxxxxxx, xxxxx nejsou xx shodě se xxxxxxxxx XXXX&xxxx;7 a IFRS 9 |
Zveřejnění: XXXX 1 xxxx. X2 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxx xx xxxxx xx xxxxxxxxx XXXX&xxxx;7 x&xxxx;XXXX&xxxx;9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx biologických xxxxx |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx biologických aktiv xxxxx oceňovaných pořizovacími xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;56 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx biologických xxxxx, která xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx o oprávky x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx, jejichž reálná xxxxxxx xx stala xxxxx běžného období xxxxxxxxxx měřitelnou. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxx aktiva; Xxxxxx xx znehodnocení] |
||||
ifrs-full |
DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable |
text |
label |
Popis xxxxxxxxxxxx xxxxx, jsou-li xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxx, xxxx-xx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxxxxx xxxxxxx sníženými x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx ztráty xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxx (xxx xxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx, xxxxxxxxxxxxxx operaci, xxxxxxxxxx xxxxxx xxxx povinně xxxxxxxxxx segment, jak xx definovaný xx xxxxxxxxx&xxxx;XXXX&xxxx;8). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx oceňování xxxxxxxxx xxx oceňování reálnou xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx změny xxxxxxxx xxxxxxxxx (například xxxxx x&xxxx;xxxxxxx přístupu na xxxxxxxx přístup nebo xxxxxxx xxxxx xxxxxxxx xxxxxxxxx) xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx změny xxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx změny xxxxxxxx xxxxxxxxx (například xxxxx x&xxxx;xxxxxxx přístupu xx xxxxxxxx přístup xxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxx) xxx ocenění xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx [member]; Xxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities |
text |
label |
Popis xxxxx xxxxxxxx oceňování používané xxx xxxxxxxxx xxxxxxx xxxxxxxx, závazky |
Zveřejnění: IFRS 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx změny techniky xxxxxxxxx (například xxxxx x&xxxx;xxxxxxx xxxxxxxx na xxxxxxxx xxxxxxx nebo xxxxxxx xxxxx xxxxxxxx xxxxxxxxx) xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx techniky xxxxxxxxx použité xx xxxxxxxxx reálné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: IAS 36 odst. 130 xxxx. f) xxx xx), zveřejnění: XXX 36 odst. 134 xxxx. x) bod xxX) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx oceňování xxxxxxx ke xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx změny statusu xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [text xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxXxxxXxxxxxXxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx cílů, xxxxx x&xxxx;xxxxxxx, xxxxx účetní xxxxxxxx používá při xxxxxxxxxxx xx svým xxxxxxxxx, x&xxxx;xxxx, s jakým xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;135 písm. c) |
documentation |
Popis xxxx xxxx, xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxx xxxxxxxx používá při xxxxxxxxxxx xx xxxx xxxxxxxxx, x&xxxx;xxxx, x&xxxx;xxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx technik xxxxxx xxxx významných xxxxxxxxxxx xxxxxxxxxxx při xxxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxxx a důvody xxxxxx xxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx a důvody xxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx změn x&xxxx;xxxxxxxxxx xxxx xxxxxxx, xxxxx xxxxxxxxx ze xxxxx spadajících do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17, x&xxxx;xxxxxxx, jak xxxx xxxxxx vznikají |
Zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 odst. 124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxx vůči xxxxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících do xxxxxxxxxx xxxxxxxxx XXXX 17, x&xxxx;xxxxxxx, xxx xxxx rizika vznikají. |
||||
ifrs-full |
DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions |
text |
label |
Popis xxxx metod a předpokladů xxxxxxxxx při přípravě xxxxxxx citlivosti xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 145 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx metod x&xxxx;xxxxxxxxxxx použitých při xxxxxxxx xxxxxxx citlivosti xxx významné pojistněmatematické xxxxxxxxxxx. [Xxxxx: Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx změn xxxxx a předpokladů xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx pro změny x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx analýzy xxxxxxxxxx xxx změny x&xxxx;xxxxxxxxxx rizika, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx změn xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx standardu XXXX 17 a postupů x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx spadajících xx rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx vstupních xxxxxxx x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx použitých x&xxxx;xxxxxxx xxxxx, která xxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx xxxxx použitých x&xxxx;xxxxxxx xxxxx, xxxxx xxxxxxxxx xx smluv spadajících xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis xxxx cílů, zásad x&xxxx;xxxxxxx xxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx změn cílů, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx pro řízení xxxxx, která xxxxxxxxx xx smluv xxxxxxxxxxx xx xxxxxxx působnosti xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxXxXxxxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx skupiny xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;42 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx a okolností vedoucích x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxx vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx; Vyřazované xxxxxxx xxxxxxxxxxxxx xxxx držené 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 služeb. [Xxxxx: Xxxxxxxx o poskytování xxxxxxxxxxxxx služeb [member]] |
||||
ifrs-full |
DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxx xxxxxxxxx xxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx z vystavení xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx, které jsou xxxxxxxxx reformy xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx strategie řízení xxxxx účetní xxxxxxxx xxxxxxxxxxxxx z vystavení xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxx xxxx předmětem xxxxxxx referenčních xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx kolaterálu x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxxx aktiva, která xxxx xxxxxxxxxx xxxxxxxx xx znehodnocená |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. XX29 písm. c) |
documentation |
Popis xxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxx finanční xxxxxx, xxxxx byla xxxxxxxxxx xxxxxxxx za znehodnocená. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements |
text |
label |
Popis xxxxxxxxxx drženého jako xxxxxxxxx úvěru a dalších xxxxxxxxx posílení a jejich xxxxxxxxxx dopadu x&xxxx;xxxxxxx xx částku, která xxxxxxx xxxxxxxxxxxx její xxxxxxxxx xxxx úvěrového xxxxxx. |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 36 písm. b) |
documentation |
Popis xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx posílení x&xxxx;xxxxxx xxxxxxxxxx xxxxxx (xxxx. xxxxxxxxx xxxxxxx, x&xxxx;xxxxx kolaterál x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx) x&xxxx;xxxxxxx xx xxxxxx, která xxxxxxx reprezentuje maximální xxxx úvěrového xxxxxx. [Xxxxx: Xxxxxxx riziko [xxxxxx]; Maximální míra xxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxxx2014 |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx jako xxxxxxxxx xxxxx a dalších xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx jako xxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx posílení x&xxxx;xxxxxxx xx částku, xxxxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxx úvěrového xxxxxx. To zahrnuje xxxxx xxxxxx a kvality xxxxxxxx kolaterálu, xxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxx xxxx úvěrových xxxxxxxx x&xxxx;xxxxxxxxx o finančních xxxxxxxxxx, x&xxxx;xxxxxxx účetní xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx xx kolaterálu. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Maximální xxxx xxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxXxXxxxxxxXxXxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXXXX9XxxXxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx a jejich xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx rizika, xxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx&xxxx;XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;36 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx drženého xxxx xxxxxxxxx úvěru a popis xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxx (xxxx. vyčíslení xxxxxxx, x&xxxx;xxxxx kolaterál a jiná xxxxxxx xxxxxxxx snižují xxxxxxx xxxxxx) s ohledem xx xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx rizika xxxxxxxxxx xxxxxxxx, na xxxxx xx xxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxx ve xxxxxxxxx&xxxx;XXXX&xxxx;9. [Xxxxx: Úvěrové xxxxxx [member]; Maximální xxxx úvěrového xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxXxxxXxXxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx s užitím xxxxxxxxxx, xxxxx může xxx xxxxxx xxxx xxxxx poskytnut x&xxxx;x&xxxx;xxxxxxx, xx nedojde k nesplnění xxxxxxx xxxxxxxx kolaterálu, xxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;15 písm. c) |
documentation |
Popis xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx, xxxxx xxxx xxx xxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx porovnání xxxxx x&xxxx;xxxxxxx vykázaných x&xxxx;xxxxxxxxxxx xx strukturovanými xxxxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxx xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;29 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx účetní xxxxxxx aktiv x&xxxx;xxxxxxx xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxx xxxxxxx ve xxxxxxxxxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxxxxx mírou xxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx. [Xxxxx: Účetní xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [member]; Xxxxxxxxx xxxx xxxxxx xxxxxx x&xxxx;xxxxxx v strukturovaných xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXXXXxXxXxxxxxxXxxXxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx se xxxxxxxxx XXXX, jsou-li xxxxxxxxxxx pro mezitímní xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx shody mezitímní xxxxxx závěrky účetní xxxxxxxx se xxxxxxxxx XXXX. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx podkladových xxxxxxx xxx smlouvy x&xxxx;xxxxx xxxxx xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;111 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxx účasti. Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx účastí xx rozumí pojistné xxxxxxx, u nichž xx&xxxx;xxxxxxx: x) smluvní podmínky xxxxxxxxxxx, xx&xxxx;xxxxxxxxx se xxxxxxx na podílu x&xxxx;xxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx; b) xxxxxx xxxxxxxx xxxxxxx, xx&xxxx;xxxxxxxxxxxx uhradí xxxxxx xx&xxxx;xxxx xxxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx položek x&xxxx;xxxxxx xxxxxxx; a c) xxxxxx jednotka xxxxxxx, xx&xxxx;xxxxxxxxx část jakékoli xxxxx xxxxxx, které xxxx být xxxxxxxxx xxxxxxxxxxxx, xxxx kolísat x&xxxx;xxxxxxxxxx xx&xxxx;xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx jsou xxxxxxx, xxxxx určují xxxx částek xxxxxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx koncentrací pojistného xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx pojistného xxxxxx, xxxxxx xxxxxx, xxx xxxxxx xxxxxxxxx xxxxxxxxxxx a popis xxxxxxx xxxxxxxxxxxxxxx, která xxxxxxxxxxxx xxxxxx xxxxxxxxxxx (xxxxxxxxx x&xxxx;xxxxxxx, že xxx xxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxx nebo měnu). |
||||
ifrs-full |
DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue |
text |
label |
Popis xxxxxx, xxxx xxxxxxxxxx xxxx xxxx nejlepším xxxxxxx reálné xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, proč xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx, xx xxxxxxxxxx xxxx xxxx nejlepším xxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxxx xxxxxx, xxxxx xxxxxxxxx xxxxxxx hodnotu. |
||||
ifrs-full |
DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost |
text |
label |
Popis xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx pro xxxxxxxx xxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;149 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx závazku xxxx stanoveného pravidla xxx xxxxxxxx xxxxxxx xxxxxxx na xxxxxxxxxx xxxxxxx, nebo xxxxxxxxxx, xx xxxxxx smluvní xxxxx xx stanovené xxxxxxxx neexistují, u účetní xxxxxxxx účastnící xx xxxxx definovaných požitků, xxxxx sdílejí rizika xxxx různými xxxxxxxx xxxxxxxxxx pod společnou xxxxxxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxx účetními xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxXxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxx přeměny xxxxx xx xxxxxxx xxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;44 xxxx. c) |
documentation |
Popis xxxxxxxxx xxxxxxx dluhu xx xxxxxxx kapitál. |
||||
ifrs-full |
DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach |
text |
label |
Popis xxxxxxxx xxxxxxxxx xxx xxxxxxx metody alokace xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;97 písm. a) |
documentation |
Popis xxxxxxxx x&xxxx;xxxxxxxxxx 53 x&xxxx;69 xxxxxxxxx XXXX 17, xxxxx xxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx danou xxxxxx xxxxxxx xxxxxxxxxx. Metodou xxxxxxx xxxxxxxxxx xx xxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx 53 až 59 xxxxxxxxx IFRS 17, xxxxx zjednodušuje xxxxxxx závazku xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx smluv. |
||||
ifrs-full |
DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness |
text |
label |
Popis xxxxxxxx používaných pro xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxxxx a od xxxxxxxxxxx xxxxxx za xxxxxx prodeje x&xxxx;xxxxx xxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 40 odst. 75 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku xx xxxxxxxxxx užívané xxxxxxxxxxx x&xxxx;xx xxxxxxxxxxx držené xx účelem prodeje x&xxxx;xxxxx běžné xxxxxxxx x&xxxx;xxxxxxxxx, xxx xx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx nemovitého xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation |
text |
label |
Popis xxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx sazeb |
Zveřejnění: IFRS 14 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx uvedeny xxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx křížového xxxxxx xx zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx jsou xxxxxxx xxxx účetní závěrku. |
||||
ifrs-full |
DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements |
text |
label |
Popis xxxxxxxxx xxxxxx xx xxxxxxxxxx informací o zajišťovacím xxxxxxxxxx, xxxxx xxxx xxxxxxx mimo xxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;21X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx odkazu xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx účetnictví, xxxxx xxxx uvedeny xxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx křížového xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;52 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx křížového xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxx rizik xxxxxxxxxx z finančních nástrojů |
Zveřejnění: XXXX 7 xxxx. X6 |
xxxxxxxxxxxxx |
Xxxxx křížového odkazu xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxx rizik xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx křížového xxxxxx xx xxxxxxxxxx xxxxxxxxx o plánech xxxxxxxxxxx xxxxxx xxxx účetními xxxxxxxxxx pod xxxxxxxxx xxxxxxxxx v účetní xxxxxxx xxxx účetní xxxxxxxx xx xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;150 |
xxxxxxxxxxxxx |
Xxxxx křížových xxxxxx xx zveřejnění informací x&xxxx;xxxxxxx definovaných požitků xxxxxxxxxxx rizika xxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxx účetními xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx odkazu xx xxxxxxxxxx informací xxxx xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, x&xxxx;xxx xxxx xxxxxxx doplňkové xxxxxxxxx |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx měny, x&xxxx;xxx jsou xxxxxxx xxxxxxxxx informace účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxxXxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx současného x&xxxx;xxxxxxxxxx xxxxxxx seskupení aktiv |
Zveřejnění: XXX 36 odst. 130 xxxx. d) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx seskupení xxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxx zpětně xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx (je-li nějaká). [Xxxxx: Xxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxx záměrů poskytovat xxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxx dceřinému xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxXxxxXxXxxxxxxxxxXxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxx xxxxxxxx xxxxxxx, úroků, umořovacích xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxx v průběhu xxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx podrobností x&xxxx;xxxxxxxxxx xxx xxxxxxxx xxxxxxx, úroků, xxxxxxxxxxx xxxxx xxxx splátkových xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx období, která xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx splácení xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxXxxxXxXxxxxxxxxxXxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx o selháních při xxxxxxxx xxxxxxx, xxxxx, xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx režimů xxxxx xxxxx účetního xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 18 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxx xxxxxxxx xxxxxxx, xxxxx, xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx při xxxxxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx při xxxxxxxxxxx xxxxxx činností. |
||||
ifrs-full |
DescriptionOfDiscountRatesAppliedToCashFlowProjections |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx peněžních xxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 134 písm. d) xxx&xxxx;x), zveřejnění: IAS 36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxx u penězotvorné xxxxxxxx (skupiny jednotek). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxXxxxXxXxxxxxxXxxxxxxxXxXxxxxXxXxx |
X.XX instant |
label |
Diskontní xxxxx xxxxxxx při xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 130 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx budoucích peněžních xxxx, o kterých xx xxxxxxx, xx xxxxx xxxxxxx x&xxxx;xxxxxx xxxx xxxxxxxxxxxx jednotky. |
||||
ifrs-full |
DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx odhadu xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IAS 36 odst. 130 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx toků, o kterých xx xxxxxxx, xx xxxxx xxxxxxx x&xxxx;xxxxxx xxxx penězotvorné xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxXxxxXxXxxxxxxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx úroková xxxx xxxxxxxxx xx xxx xxxxxxxxxxxxx u aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx zisku nebo xxxxxx xx kategorie xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxx xxxxxxx vykázané xx xxxxxxxxx úplného výsledku |
Zveřejnění: XXXX 7 odst. 12C xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx úroková xxxx xx dni xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx aktiv oceňovaných x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx do xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx nebo xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxx xxx správu xxxxxxxxxx xxxxx xx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx pro xxxxxx xxxxxxxxxx xxxxx na xxxxxx xxxxxxx. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
DescriptionOfEffectOfRegulatoryFrameworkOnPlan |
text |
label |
Popis dopadu xxxxxxxxxxx rámce xx xxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;139 písm. a) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx regulačního xxxxx xx xxxx xxxxxxxxxxxx xxxxxxx, například xxxxxxxxx výše xxxxx. [Xxxxx: Plány definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx z dohod x&xxxx;xxxxxxxxx xxxxxxxxxxxx a aktiv x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod iii) |
documentation |
Popis xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx z dohod x&xxxx;xxxxxxxxx xxxxxxxxxxxx a aktiv x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxXxxxxxxxxxxxxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxx xxxxx v okolnostech, xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xx xxxx akvizice |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxx změny x&xxxx;xxxxxxxxxxx, xxxxx způsobily xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx, které byly xxxxxxx při xxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xx xx xxxx akvizice. [Xxxxx: Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment |
text |
label |
Popis xxxxxxxxx xxxxxxx xxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxx k pozemkům, xxxxxxx x&xxxx;xxxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx posílení xx xxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx existence xxxxxxxxx xxxxxxxx od třetí xxxxxx u závazků oceněných xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx posílením xx xxxxx xxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxxxxxxxxx |
xxxx block |
label |
Zveřejnění očekávaného xxxxxx první xxxxxxxx xxxxxx xxxxxxxxx nebo xxxxxxxxxxxx [text block] |
Zveřejnění: XXX 8 xxxx.&xxxx;30 xxxx. b) |
documentation |
Zveřejnění xxxxxxx xxxx přiměřeně xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx x&xxxx;xxxxxxxxx možného xxxxxx, xxxxx xxxx mít xxxxxxxx xxxxxx xxxxxxxxx XXXX, xxxxx xxx xxxxx, xxx xxxxx xxxx platný. |
||||
ifrs-full |
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract |
label |
Zveřejnění xxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxx standardů xxxx xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxx interpretací [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx nebo xxxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;30 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxx xxxxxx xxxxx xxxxxxxx nových standardů xxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. c) |
documentation |
Popis očekávaného xxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx u podmíněných xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx [Xxxxx: Podmíněné xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxx rezervy |
Zveřejnění: XXX 37 xxxx.&xxxx;85 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx prospěchu xxxxxxxxxxxxx s jinými xxxxxxxxx. [Xxxxx: Jiné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxXxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx volatilita, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx volatilita xxxx akcií xxxxxxx xxx xxxxxxx reálné xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx volatilita xx xxxxxxxx, jak xxxx xxxx dle xxxxxxxxx kolísat x&xxxx;xxxxxxx xxxxxx. V oceňovacích modelech xxxx xx xxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xxxxxxxx spojité xxxx výnosnosti x&xxxx;xxxxx xxxxx určitého období. |
||||
ifrs-full |
DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits |
text |
label |
Popis xxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx ztrát x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx (xxxxx xxxxxxxx) xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx odpočtů, xxx xxxxx xx odložená xxxxxx pohledávka nevykazuje xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Přechodné xxxxxxx [member]; Xxxxxxxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx daňové xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxXxxxxxxXxxXxxxxXxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx, xx xxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx, a důvodů, xxxx je xxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx nelze odhadnout xxxx xxxxxxxxxx úhrad x&xxxx;xxxxx o podmíněné protihodnotě x&xxxx;xxxxx z odškodnění, x&xxxx;xxxxxx, xxxx xx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxx xxxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti standardu XXXX 17, x&xxxx;xxxxxxx, xxx xxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124 písm. a) |
documentation |
Popis xxxxxxx xxxx rizikům, xxxxx xxxxxxxxx ze smluv xxxxxxxxxxx do xxxxxxxxxx xxxxxxxxx IFRS 17, x&xxxx;xxxxxxx, xxx tato xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxx xxxxx xxxxxxxxxxxxx z finančních xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxxxxxXxxXxXxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, x&xxxx;xxxx xxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxx sdruženého xxxx xxxxxxxx plánu xxxxxxxxx xx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, x&xxxx;xxxx xxxx xxx xxxxxx xxxxxxxx odpovědná za xxxxxxx xxxxxx xxxxxxxx xxxxxxxx v rámci xxxxxxxx xxxxxxxxxx nebo xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xx jaké xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx znalcem |
Zveřejnění: XXX 40 xxxx.&xxxx;75 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xx xxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx (xxx je xxxxxxx xxxx zveřejněna x&xxxx;xxxxxx závěrce) založena xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, který xx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx a nedávné xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx obdobného xxxxx x&xxxx;x&xxxx;xxxxxxx lokalitě, xxxx je xxxxxxxxx xxxxxxx. [Odkaz: Investiční xxxxxxxx majetek] |
||||
ifrs-full |
DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab |
text |
label |
Pokud účetní xxxxxxxx xxxxxxx výjimku xxxxxxxx x&xxxx;xxxx.&xxxx;X8X xxxx.&xxxx;x) xxxxxxxxx IFRS 1, xxxxx xxxx skutečnosti a základních xxxxx, xxxxx xxxxx xxxx přiřazeny xxxxxx xxxxxxx stanovené podle xxxxxxxxxxx xxxxxxxxx přijímaných xxxxxxxx xxxxx (XXXX) |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;31X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx uplatní pro xxxxx x&xxxx;xxxxxxxxxxx aktiva xxxxxxx uvedenou v odst. D8A xxxx.&xxxx;x) xxxxxxxxx XXXX&xxxx;1, xxxxx této xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, podle xxxxx byly přiřazeny xxxxxx hodnoty stanovené xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx účetních xxxxx (XXXX). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxXxXxxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxXxXXXX1X8X |
xxxx |
xxxxx |
Xxxxx účetní xxxxxxxx xxxxxxx výjimku xxxxxxxx x&xxxx;xxxxxxxx&xxxx;X8X xxxxxxxxx XXXX&xxxx;1, xxxxx této skutečnosti x&xxxx;xxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxx podle xxxxxxxxxxx xxxxxxxxx přijímaných xxxxxxxx zásad (GAAP) |
Zveřejnění: XXXX 1 xxxx.&xxxx;31X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx u činností, xx xxx se xxxxxxxx xxxxxxxx sazeb, xxxxxxx xxxxxxx uvedenou x&xxxx;xxxxxxxx&xxxx;X8X xxxxxxxxx XXXX&xxxx;1, xxxxx této skutečnosti x&xxxx;xxxxxxx xxx stanovení xxxxxxxx hodnot xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx (XXXX). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx nelze xxxxxxxx xxxxxxxxx xxxx xxxxxx ztráty x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách, a důvodů xxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx účetní xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxx rizika xxxxxx ze xxxxx xxxxxx v strukturovaných xxxxxxxxxx, x&xxxx;xxxxxx této skutečnosti. [Xxxxx: Maximální míra xxxxxx xxxxxx z podílů x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx; Nekonsolidované xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxXxxXxXxxxxxxxxXxxxxxXxXxxXxxxxxxxxxxxxxXxXxxXxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xx a proč xxxx expozice účetní xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx standardu IFRS 17 xx&xxxx;xxxxx účetního xxxxxx reprezentativní xxx&xxxx;xxxx xxxxxxxx během xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 123 |
documentation |
Popis xxxx, že x&xxxx;xxxx xxxx xxxxxxxx účetní xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx ze smluv xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 na konci účetního xxxxxx xxxxxxxxxxxxxxx pro xxxx xxxxxxxx během xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, že xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx, x&xxxx;xxxxxx xxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;42 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, že xxxxxxx xxxxxxxxxx nereprezentují xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxxxx (xxxx. proto, xx xxxx xxxxxx xx konci účetního xxxxxx xxxxxxxxxxx míru xxxxxx x&xxxx;xxxx xxxxxxx), x&xxxx;xxxxxx xxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxXxxXxxxxxXxXxxxxxxXxxxxxxxxxxxxXxXxxxxXxxxxxxxxXxXXXX723XXxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxxx zajišťovacích xxxxxx, xx které xx xxxxxxxx osvobození xxxxxxx v odstavci 23C xxxxxxxxx XXXX&xxxx;7, xxxx xxxxxxxxxxxxxxx xxx xxxxxxxx objemy, x&xxxx;xxxxxx xxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, že xxxxx xxxxxxxxxxxxx vztahů, xx xxxxx xx vztahuje xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx&xxxx;23X xxxxxxxxx XXXX&xxxx;7, xxxx xxxxxxxxxxxxxxx xxx normální xxxxxx, a důvodu této xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 3 odst. X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx popis xxxxxxx tvořících xxxxxxxx xxxxxxxx, xxxx jsou xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx nabývaného xxxxxxx x&xxxx;xxxxxxxxxx, nehmotná aktiva, xxxxx nesplnila podmínky xxx xxxxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx odhad xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxx na budoucí xxxxxx x&xxxx;xxxxxxxx změn x&xxxx;xxxxxxxx odhadech xxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxx odhadu. |
||||
ifrs-full |
DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets |
text |
label |
Popis xxxxxxxxxxx, xx xxxxx xxxxx xxxx několika xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xx xxxxxx zohlednění xxxxxxxxx xxxxxxx alternativních xxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxx hodnotu, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, že xxxxx xxxxx nebo xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx pro xxxxxxx xxxxx reálnou hodnotou xx účelem xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx by významně xxxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, že xxxxx xxxxx nebo několika xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xx účelem xxxxxxxxxx xxxxxxxxx možných xxxxxxxxxxxxxx xxxxxxxxxxx by významně xxxxxxx xxxxxxx hodnotu, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx xxxxx xxxx několika xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou xx xxxxxx xxxxxxxxxx xxxxxxxxx možných xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxxxxx reálnou hodnotu. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxxx jedné xxxx xxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, že xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx vstupních veličin xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx předpokladů xx xxxxxxxx změnila xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxXxxxXxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx účetní xxxxxxxx xxxx právní xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxx čistými xxxxxx, xxxxxxx od xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 11 xxxx. C4 |
documentation |
Popis xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxx závazek x&xxxx;xxxxxxxxxxx xx zápornými xxxxxxx xxxxxx, pokud xxxx xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxx a závazků provedeného xxx xxxxxxxx xx xxxxxxx konsolidace k ekvivalenční xxxxxx záporná čistá xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxXxxXxxxXxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx nefinančního xxxxxx xxxx xx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xx xxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx by xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxx), x&xxxx;xxxxxx xxxxx by xxxx xxxxxxx využito, xxxx xx xxxx xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxXxxXxxxxXxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx XXXX xxxx xxxx xxx xx xxxxx xxxxxxxxx xxxxxxxxx |
Xxxxxxx: IAS 8 xxxx.&xxxx;31 xxxx. x) bod ii) |
documentation |
Popis xxxxxxxxxxx, xx dopad xxxxx xxxxxxxx nového xxxxxxxxx XXXX xxxx xxxx xxx ho xxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxxxxxXxxxXxXxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxxxx xxxx xxxxxx xxxx xx xxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;148 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxxxx nebo xxxxxx plán je xxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Sdružené plány xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxXxXxxxxxxXXXXXxxxxxxxXxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xx xxxx xxxx změněný xxxxxxxx XXXX xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2025, IAS 1 xxxx.&xxxx;139X, zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1. 2024 XXX&xxxx;16 odst. 81N, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2024 XXX&xxxx;37 odst. 105, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 39 xxxx.&xxxx;108X, xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2024 XXX&xxxx;41 xxxx.&xxxx;65, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXXX 1 xxxx.&xxxx;39XX, xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 16 xxxx.&xxxx;X1X, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2025, XXXX 17 xxxx.&xxxx;X1, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;50, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.1.10, zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2024, XXXX 9 odst. 7.1.9 |
documentation |
Popis xxxxxxxxxxx, xx xx xxxx xxxx změněný xxxxxxxx XXXX uplatňuje xxxxx než x&xxxx;xxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx nástrojů xxxxxxxxxx xx zajišťovací xxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx nástrojů xxxxxxxxxx xx zajišťovací xxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxx xxxxxx deriváty xxxx (xxxxx xxx xxxxx xxxxxxxxx rizika xxxx xxxxxxxx kurzů) xxxxxx xxxxxxxxxxxx finanční xxxxxx xxxx xxxxxxxxxxxx finanční xxxxxxx, x&xxxx;xxxxx xx xxxxxxx, xx reálná xxxxxxx nebo peněžní xxxx x&xxxx;xxxx xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx určené xxxxxxxxx xxxxxxx xxxx peněžních xxxx x&xxxx;xx plynoucích. [Xxxxx: Xxxxxxxx [member]; Xxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]; Xxxxxxxx aktiva] |
||||
ifrs-full |
DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably |
text |
label |
Popis xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxx určit xxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx nástrojů, xxxxxx xxxxxx xxxxxxx a vysvětlení, xxxx není xxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxx, v případě xxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Finanční xxxxxxxx, třída [member]] |
||||
ifrs-full |
DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity |
text |
label |
Popis xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx se zemědělskou xxxxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;49 písm. c) |
documentation |
Popis xxxxxx finančních xxxxx xxxxxxxxxxxxx se zemědělskou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxXxXxxxxxXxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx, xxx něž bylo x&xxxx;xxxxxxxxxx období xxxxx xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxxxxxxx xx xx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;23X, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx, xxx xxx xxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxxxxxxx xx xx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx frekvence a metod xxx testovací xxxxxxx xxx xxxxxx xxxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), příklad: XXXX 13 odst. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx frekvence x&xxxx;xxxxx xxx xxxxxxxxx, xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxx xxx xxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx frekvence a metod xxx kalibraci, zpětné xxxxxxxxx a další xxxxxxxxx xxxxxxx pro xxxxxx xxxxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities |
text |
label |
Popis xxxxxxxxx a metod xxx xxxxxxxxx postupy pro xxxxxx oceňování, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxx xxx xxxxxxxxx, zpětné xxxxxxxxx a další xxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx závazků reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx plně odepsaných xxxxxxxxxx aktiv |
Příklad: XXX 38 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx odepsaných xxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
DescriptionOfFunctionalCurrency |
text |
label |
Popis xxxxxxx měny |
Zveřejnění: IAS 21 xxxx.&xxxx;53, xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 xxxx. c) |
documentation |
Popis xxxx xxxxxxxxxx ekonomického prostředí, xx kterém xxxxxx xxxxxxxx vyvíjí svoji xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxXxxxxxXxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx ujednání x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx, která xxxxxxx xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;147 xxxx. a), xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx o financování x&xxxx;xxxxxxxx financování, která xxxxxxx budoucí xxxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx financování |
Zveřejnění: IAS 26 xxxx.&xxxx;35 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxx xxxxxx aktiv xx xxxxxxxx (xxxxx), xxxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxxxxxxxx, xx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx požitků. |
||||
ifrs-full |
DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets |
text |
label |
Popis xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx účetní jednotky xxx xxxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxx účetní xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx xxx oceňování xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx skupiny x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx xxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx rozhoduje x&xxxx;xxxxxxxxxx a postupech xxxxxx xxxxxxxx pro oceňování xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx v rámci xxxxxx xxxxxxxx, xxxxx xxxxxxxxx o pravidlech x&xxxx;xxxxxxxxx xxxxxx jednotky xxx xxxxxxxxx, xxxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 písm. a) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx a postupech xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxx xxxxx xxxxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 písm. e) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxx tempa růstu xxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx xx xxxx xx xxxxxx, xxxxxxx se xxxxxx xxxxxxxxxxxxxx xxxxxxxx/xxxxxxxxxx xx penězotvornou xxxxxxxx (xxxxxxx xxxxxxxx). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxXxxxxXxxxXxxxxxxxxXxxXxxXxxxXxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxx k zajištění xxxxxxxx angažovanosti, x&xxxx;xxxx, xxx xxxx užívány |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;22X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxxx, které xxxx xxxxxxx k zajištění rizikové xxxxxxxxxxxxx, a toho, jak xxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxx protistrany |
Příklad: datum xxxxx platnosti 1. 1. 2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. XX23 písm. c) |
documentation |
Popis xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxx xxxxxx xxxxxxxxx xxxx xxx xxxxxx jednotka. |
||||
ifrs-full |
DescriptionOfHowAcquirerObtainedControlOfAcquiree |
text |
label |
Popis xxxxxxx, kterým nabyvatel xxxxxx kontrolu nad xxxxxxxxx podnikem |
Zveřejnění: XXXX 3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx způsobu, kterým xxxxxxxxx získal xxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx podniku xxx, aby x&xxxx;xxxx xxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxx xxxxxxxx vliv xxxxx xxxxx nebo xxxxxxxx xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx předpoklady xx xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xxx xxxxxxxx xxxx změny jedné xxxx několika xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, jak xxx xxxxxxxx xxxx xxxxx xxxxx xxxx několika xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx na xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxx, xxx byl xxxxxxxx xxxx xxxxx xxxxx xxxx několika xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxxxxx přiměřeně možné xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx nástroje xxxxxx jednotky [member]] |
||||
ifrs-full |
DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities |
text |
label |
Popis xxxx, xxx xxx xxxxxxxx xxxx xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx na xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxx xxxxxxxx xxxx změny jedné xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx xx xxxxxxx xxxxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, jak xxxxxx xxxxxxxx xxxxxx maximální xxxxxxxx ekonomický xxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 xxxx. c) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx ekonomický xxxxxx xx xxxxxx x&xxxx;xxxxx definovaných xxxxxxx, xx. xxx xx xxxx požitky xxxx xxxxx refundace, xxxxxxx xxxxxxxxx příspěvků nebo xxx xx xxxx xxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxXXXX13Xxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxx účetní xxxxxxxx xxxxxx, že informace xxxxx xxxxxx xxxxxxx xxx ocenění xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13, aktiva |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), příklad: XXXX 13 xxxx. XX65 písm. d) |
documentation |
Popis xxxx, xxx xxxxxx xxxxxxxx xxxxxx, že xxxxxxxxx xxxxx xxxxxx, xxxxxxxxx xxxxxx obchodníků x&xxxx;xxxxxxx xxxxxx nebo oceňovací xxxxxx, použité při xxxxxxx xxxxx reálnou xxxxxxxx byly xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxXXXX13XxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx určila, xx informace třetí xxxxxx xxxxxxx xxx xxxxxxx reálnou xxxxxxxx xxxx vypracovány x&xxxx;xxxxxxx xx xxxxxxxxxx IFRS 13, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 odst. XX65 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxxx xxxxx strany, xxxxxxxxx xxxxxx obchodníků x&xxxx;xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxx při xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní jednotky xxxxxxx xxxxxxxx byly xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxXXXX13Xxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx určila, že xxxxxxxxx třetí strany xxxxxxx xxx ocenění xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. IE65 písm. d) |
documentation |
Popis xxxx, xxx xxxxxx xxxxxxxx xxxxxx, že xxxxxxxxx třetí strany, xxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx, použité 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 xxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, xxx xxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxx, jak účetní xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx účetní xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx standardu IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxXxxxxxXxxxXxxXxxxxxxXxxxxxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx stanoví xxxxxxxxxx vztah xxxx xxxxxxxxxx položkou x&xxxx;xxxxxxxxxxxx xxxxxxxxx xx účelem xxxxxxxxx xxxxxxxxxx zajištění |
Zveřejnění: XXXX 7 xxxx.&xxxx;22X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xxxxxx jednotka xxxxxxx xxxxxxxxxx xxxxx xxxx zajištěnou položkou x&xxxx;xxxxxxxxxxxx xxxxxxxxx xx xxxxxx posouzení efektivity xxxxxxxxx. Xxxxxxxxxx zajištění xx xxxx, xx xxxxx xxxxx x&xxxx;xxxxxx xxxxxxx zajišťovacího xxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxx peněžních tocích xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx nástroje [member]; Xxxxxxxxx položky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxxXxxxxXxxxxXxxXxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxx, jak účetní 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 jednotka xxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxx jsou zdroje xxxxxxxxxxxx xxxxxxxxx. Zajišťovací xxxxx xx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx a množstvím xxxxxxxxx xxxxxxx z hlediska jejich xxxxxxxxx xxx. [Xxxxx: Xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, jak xxxxxx xxxxxxxx řídí xxxxxx xxxxxxxx na xxxxxxxxxxxx xxxxxxxxxx xxxxx xxx zajišťovací xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. c) |
documentation |
Popis toho, xxx xxxxxx xxxxxxxx xxxx proces přechodu xx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxx, jak xxxxxx xxxxxxxx řídí xxxxxx likvidity, xxxxx xxxxxxx xx smluv xxxxxxxxxxx do rozsahu působnosti xxxxxxxxx IFRS 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, jak xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. [Xxxxx: Riziko likvidity [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxXxxXxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, jak xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxx řízení xxxxx používáním xxxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xxxxxx, které xxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx účetní xxxxxxxx xxxxxx svou strategii xxxxxx rizik používáním xxxxxxxxxxxxx xxxxxxxxxx a určováním xxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxx využití xxxxxxxxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xx budoucí xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx ovlivněno xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xx xxxxxxx xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxx riziky x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx, xx&xxxx;xxxxxxx podmínky xxx xxxxxxxx xxxxxxx z IFRS 9 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;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 toho, xxx pojistitel určil, xx xxxxxxxxxxx&xxxx;xxxxxxxxx činnost xxxxxxxxxxxxx s pojištěním |
Zveřejnění: datum 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, jak xxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx vykázané xxxxxxxx od nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xxxx náklady x&xxxx;xxxxx nevykázané xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx odděleně xx nabytí xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfHowManagementDeterminesConcentrations |
text |
label |
Popis xxxx, xxx xxxxxx účetní xxxxxxxx určuje xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. B8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, jak xxxxxx účetní xxxxxxxx xxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx z finančních xxxxxxxx [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxx xxxxxxxxx xxxxx strany zohledněny xxx oceňování xxxxxxx xxxxxxxx, aktiva |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: XXXX 13 odst. XX64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx byly informace xxxxx strany, například xxxxxx obchodníků x&xxxx;xxxxxxx xxxxxx, xxxxxxxxx služby, xxxxx hodnoty aktiv x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx xxxx, xxxxxxxxxx při xxxxxxxxx xxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx byly xxxxxxxxx třetí xxxxxx xxxxxxxxxx xxx oceňování xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;92, xxxxxxx: XXXX 13 xxxx. XX64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xxxx informace xxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxxx s cennými papíry, xxxxxxxxx xxxxxx, xxxxx xxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx xxxx, xxxxxxxxxx xxx xxxxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx reálnou xxxxxxxx. [Xxxxx: Vlastní xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxx xxxxxxxxx třetí xxxxxx zohledněny xxx xxxxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: XXXX 13 xxxx. IE64 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxx xxxxxxxxx xxxxx xxxxxx, například xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx papíry, xxxxxxxxx xxxxxx, xxxxx xxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx trhu, zohledněny xxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxx závěrky, x&xxxx;xxx xx xxxxxxxx individuální xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx účetní xxxxxxx, k níž se xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx identity regulátora/regulátorů xxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx regulátora/regulátorů xxxxx. Xxxxxxxxxxx xxxxx je xxxxxxxxx orgán, xxxxx xx xxxxxxxx předpisy xxxxxxx xxxxxxxx xxxxx xxxx rozpětí sazeb, xxxxx zavazují xxxxxx xxxxxxxx. Xxxxxxxxxxx sazeb xxxx xxx třetí xxxxxx nebo spřízněná xxxxxx xxxxxx jednotky, xxxxxx xxxxxxxxx řídícího xxxxxx xxxxxx jednotky, xxxxxxxx xx xxxxx xxxxxxx podle xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx a jednak x&xxxx;xxxxx xxxxxxxx xxxxxxxx finanční xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxx xx splatnou x&xxxx;xxxxxxxxx xxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 34 |
documentation |
Popis xxxxx xxxxxxxx xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxx xxx. Xxxxxxxx xxxxx xx xxxxx pro xxxxxxxxx cen, které xxx účtovat xxxxxxxxxx xx zboží xxxx xxxxxx, a tento rámec xxxxxxx xxxxxxx xxxx xxxxxxxxx ze xxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx informací x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx státního xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;148 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx dostupných xxxxxxxxx o přebytku nebo xxxxxxx v rámci sdruženého xxxx xxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx xxxx budoucích xxxxxxxxx. [Xxxxx: Sdružené plány xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxxxxxxx o reálné xxxxxxx nebyly zveřejněny xxxxx, že reálnou xxxxxxx nástrojů není xxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx informace o reálné xxxxxxx nebyly xxxxxxxxxx xxxxx, že xxxxxxx xxxxxxx nástrojů xxxx xxxxx spolehlivě xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
DescriptionOfInputsToOptionPricingModelShareOptionsGranted |
text |
label |
Popis xxxxxx xx xxxxxx pro xxxxxxxxx opcí, poskytnuté xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xx modelu pro xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx. [Odkaz: Xxxxx xxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx při xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx veličin použitých xxx ocenění xxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx (xxxxxx) xxxx xxxxxxxxxxx, xxxxx xx xxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxx týkajících xx rizika, xxxxxxxxx xxxxxx spojeného x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxx použitou xx xxxxxxxxx reálné xxxxxxx (xxxx. xxxxxxxxxx xxxxxxx) x&xxxx;xxxxxx spojeného xx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx použitých xxx ocenění reálnou xxxxxxxx, vlastní kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx vlastních kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx (vstupy) xxxx xxxxxxxxxxx, xxxxx xx xxxxxxx účastníci xxxx xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx nástroje xxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxxxxxx xxxxxx spojeného x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx (xxxx. xxxxxxxxxx xxxxxxx) x&xxxx;xxxxxx xxxxxxxxx se vstupními xxxxxxxxxx použitými xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx vstupních xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, závazky |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx použitých při xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx (xxxxxx) jsou xxxxxxxxxxx, xxxxx xx xxxxxxx xxxxxxxxx xxxx při xxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx (xxxx. oceňovacím xxxxxxx) x&xxxx;xxxxxx xxxxxxxxx xx xxxxxxxxx veličinami xxxxxxxxx xxxxxxxxx technikou. |
||||
ifrs-full |
DescriptionOfIntentionsToProvideSupportToStructuredEntity |
text |
label |
Popis xxxxxx xxxxxxxxxx podporu strukturované xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;17, zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx záměrů xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx nebo xxxxx xxxxxxx strukturované xxxxxxxx, xxxxxx záměrů xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx procesu xxx xxxxxxx úvěrové xxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 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 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx ratingy. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx postupů xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx ocenění xxxxxxx hodnotou, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) bod iii) |
documentation |
Popis zavedených xxxxxxx xxxxxxxxx výkaznictví (xxxxxxxxx xxx x&xxxx;xxxxxxxx xxx xxxxxx xxx xxxxxxxxx, xxx xxxxxx xxxxx xxxx xxx xxxxx projednávají x&xxxx;xxxxxxxx xxxxxxx reálnou xxxxxxxx) xxx xxxxxxx v rámci xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx aktiv xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx interního xxxxxxxxxxx xxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx účetní jednotky |
Příklad: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx interního výkaznictví (xxxxxxxxx xxx x&xxxx;xxxxxxxx xxx výbory pro xxxxxxxxx, xxx řízení xxxxx nebo xxx xxxxx projednávají a posuzují xxxxxxx xxxxxxx hodnotou) xxx skupinu v rámci xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx a postupech xxxxxx jednotky pro xxxxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx výkaznictví xxx xxxxxxxxxxxx a posuzování xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx (xxxxxxxxx zda x&xxxx;xxxxxxxx jak výbory xxx oceňování, xxx xxxxxx xxxxx xxxx xxx xxxxx projednávají x&xxxx;xxxxxxxx ocenění xxxxxxx xxxxxxxx) xxx skupinu x&xxxx;xxxxx účetní jednotky, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx oceňování xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxXxXxxXxxxXxxxxXxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx nepozorovatelnými vstupními xxxxxxxxxx a způsobu, xxxxx xxxxx xxxxxxx či xxxxxxx účinek xxxx xxxxxxxxxxxxxxxxx vstupů na xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx vztahů xxxx xxxxxxxxxxxxxxxxx vstupními xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxx xx xxxxxxx xxxxxx změn xxxxxxxxxxxxxxxxx vstupů xx xxxxxxx xxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx aktiv xxxxxxx xxxxxxxx [text block]] |
||||
ifrs-full |
DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments |
text |
label |
Popis xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx a způsobu, xxxxx mohou xxxxxxx xx xxxxxxx xxxxxx xxxx nepozorovatelných xxxxxx xx ocenění xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, jakým mohou xxxxxxx či zmírnit xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx hodnotou [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxXxXxxXxxxXxxxxXxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxx či xxxxxxx xxxxxx xxxx nepozorovatelných xxxxxx xx ocenění xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx mezi xxxxxxxxxxxxxxxxx xxxxxxxxx veličinami x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxx či xxxxxxx xxxxxx xxxx nepozorovatelných xxxxxx xx ocenění xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx reálnou hodnotou [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 písm. a) |
documentation |
Popis xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx se xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxx jednotka xxxxxx reálnou xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel |
text |
label |
Popis xxxxxxxxxxxx nemovitého xxxxxxx, xxxx-xx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxx, model xxxxxxxxx pořizovacími xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx investičního xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxx pořizovacími xxxxxxx, x&xxxx;xxxxxxx účetní xxxxxxxx xxxxxx spolehlivě xxxxxxxx reálnou hodnotu. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X písm. a) |
documentation |
Popis xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, které xxxx xxxxxxxx xx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxXxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxx xxxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxx xxxxxx xx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;123 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxx xxxxxx, xxxxx xxxxxxxxx ovlivňují xxxxxx částky a času xxxxxx ze xxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxx ze xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx xxx agregaci x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;22 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx úsudků xxxxxx při xxxxxxxxx xxxxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxxxx segmentů. [Xxxxx: Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers |
text |
label |
Popis xxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxx nákladů xx získání xxxx xxxxxxx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;127 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx na xxxxxxx nebo xxxxxxx xxxxx xx zákazníky. [Xxxxx: Aktiva xxxxxxxxxx xx xxxxxxx nákladů xx xxxxxxx nebo xxxxxxx smluv xx 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 xxxxxxxxxxxxx xxxx, xxxx byla xxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxx použita xxxx tempa růstu, xxxxx xxxxxxxxx dlouhodobou xxxxxxxxx míru xxxxx xxxxx produkce, odvětví, xxxx země (xxxx), xx xxxxxxx účetní xxxxxxxx xxxxxx, xxxx xxxx, xxx který xx xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxx. [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxXxxxxXxxxXxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx klíčových xxxxxxxxxxx, xx kterých xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxx, xx kterých xxxxxx xxxxxxxx xxx xxxxxxxx peněžních xxxx xxx xxxxxx, na xxxxx xx vztahují xxxxxxxxxxxxxx xxxxxxxx/xxxxxxxxxx, xx xxxxxxxxxxxxx jednotku (xxxxxxx xxxxxxxx). Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxx předpoklady, xx xxxxx xx xxxxxx xxxxxxxxxx částka xxxxxxxx (skupiny jednotek) xxxxxxxxxxxxx. [Odkaz: Xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal |
text |
label |
Popis klíčových xxxxxxxxxxx, xx xxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx hodnoty xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 130 písm. f) xxx&xxxx;xxx), xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx předpokladů, na xxxxxxx vedení xxxxxxxx xxxxxxxxx reálné hodnoty xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx, za xxxxxxxxxxxxx xxxxxxxx (skupinu jednotek). Xxxxxxxxx xxxxxxxxxxx jsou xxxxxx předpoklady, xx xxxxx xx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxxxxxxxxx. [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxXxxxxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 130 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX 36 odst. 134 xxxx. e) xxx xxX) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx hierarchie xxxxxxxx xxxxxx, do xxxxx xx ocenění xxxxxxx hodnotou xxxxxxxx xxxx xxxxx (bez xxxxxxx x&xxxx;xxxxxxxxxxxxxxxx „xxxxxxx xx xxxxxxxx“), za xxxxxxxxxxxxx xxxxxxxx (skupinu xxxxxxxx). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx xxxxxxxxx při xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxx použitých xxx xxxxxxxx analýzy xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxXxxxXxXxxxXxXxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxXxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádku xxxxxx o úplném xxxxxxxx, xx xxxxxx xxxx xxxxxxxx xxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xx vlastním xxxxxxxx xx reálnou xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx řádku xxxxxx x&xxxx;xxxxxx xxxxxxxx, xx xxxxxx xxxx xxxxxxxx přínosy xxxx xxxxxx x&xxxx;xxxxxxxx přecenění xxxxxx xx xxxxxxxx xxxxxxxx nabývaného xxxxxxx, xxxxx xxxxxxxxx xxxxx xxxx xxxxxxxxxx kombinací, xx xxxxxxx xxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx ve xxxxxx o úplném xxxxxxxx, xxxxx zahrnuje reklasifikační xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xx xxxxxx o úplném xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx. Reklasifikační xxxxxx xxxx částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx xxxxxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx ve xxxxxx x&xxxx;xxxxxx výsledku, xxxxx xxxxxxxx vykázanou xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. a) xxx xx), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) bod iii) |
documentation |
Popis xxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxx neefektivitu xxxxxxxxx. [Xxxxx: Xxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxxxxxxx položku |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xx xxxxxx o finanční xxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx nástroj |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxXxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádků xx výkazu x&xxxx;xxxxxx xxxxxxxx pro xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxx náklad x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx řádků xx výkazu x&xxxx;xxxxxx xxxxxxxx pro xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxx náklad x&xxxx;xxxxxxx transakcí xxxxxxxxxx xxxxxxxx od xxxxxx xxxxx a převzetí závazků x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx jako náklad x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx a převzetí xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádků xxxxxxxx výkazů pro xxxxxx vykázané x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx odděleně xx nabytí xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx, na xxxxxxx jsou xxxxxxx xxxxxx vykázané x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx odděleně xx xxxxxx aktiv x&xxxx;xxxxxxxx závazků v podnikových xxxxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]; Částky xxxxxxxx v případě xxxxxxxxx xxxxxxxx odděleně xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx položek v ostatním xxxxxx výsledku, x&xxxx;xxxxx xxxx xxxxx (xxxxxx) xxxxxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (řádkových xxxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxx jsou xxxxxxxxxx xxxxx (xxxxxx) xx účetní xxxxxx x&xxxx;xxxxx xxxxxxxxx reálnou xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx, v nichž xxxx xxxxx (xxxxxx) zaúčtovány, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (řádkových xxxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, kde xxxx xxxxxxxxxx xxxxx (xxxxxx) xx xxxxxx období x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [member]; Xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities |
text |
label |
Popis xxxxxxxxx položek v ostatním xxxxxx xxxxxxxx, v nichž xxxx zisky (ztráty) xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx položky (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxx úplném xxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx (xxxxxx) xx xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised |
text |
label |
Popis xxxxx (xxxxx) v hospodářském výsledku, xx xxxxx xx xxxxxxxxx xxxx (xxxxxx) xxx ukončení xxxxxxxxxxx xxxxxxxxx podniků |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;9X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xx xxxxx je vykazován xxxx (xxxxxx) xxx xxxxxxxx konsolidace xxxxxxxxx xxxxxxx v důsledku změny xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Zveřejnění investičních xxxxxxxx [xxxx xxxxx]; Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx položek v hospodářském xxxxxxxx, x&xxxx;xxxxx xxxx xxxxx (xxxxxx) xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. e) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx (xxxxxx) xx xxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments |
text |
label |
Popis xxxxxxxxx položek x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx jsou xxxxx (xxxxxx) xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx (xxxxxx) xx xxxx xxxxxx u vlastních xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities |
text |
label |
Popis řádkových xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx jsou zisky (xxxxxx) xxxxxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) 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. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxXxxxXxXxxXxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx v hospodářském výsledku, x&xxxx;xxxxx xxxx zaúčtovány xxxxx (ztráty), xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxx držených xx konci xxxxxx, xxxxxxx reálnou xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx řádkové xxxxxxx (xxxxxxxxx položek) x&xxxx;xxxxxxxxxxxx xxxxxxxx, v nichž xxxx xxxxxxxxxx xxxxx (xxxxxx) xx xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx oceněných xxxxxxx xxxxxxxx, xxxxx xxxx způsobené xxxxxx xxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxx se xxxxxx xxxxx xxxxxxxx xx xxxxx vykazovaného xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádkových xxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, x&xxxx;xxxxx xxxx zaúčtovány zisky (xxxxxx), xxxxx xxxx xxxxxxxxx změnou xxxxxxxxxxxxxxx xxxxx xx ztrát x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx držených xx xxxxx období, xxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. f) |
documentation |
Popis xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxxxxxx výsledku, v nichž xxxx zaúčtovány zisky (xxxxxx) xx xxxx xxxxxx xxxxxxxx v hospodářském xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxx xxxxxxx hodnotou, xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xxxx ztrát xxxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxx na xxxxx xxxxxxxxxxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement |
text |
label |
Popis xxxxxxxxx položek x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx xxxxxxxxxx xxxxx (ztráty), xxxxx jsou xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx zisků xx ztrát x&xxxx;xxxxxxx xxxxxxxx xx xxxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. f) |
documentation |
Popis xxxxxxx xxxxxxx (řádkových xxxxxxx) v hospodářském xxxxxxxx, x&xxxx;xxxxx xxxx xxxxxxxxxx xxxxx (xxxxxx) xx xxxx xxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx hodnotou, xxxxx jsou xxxxxxxxx xxxxxx nerealizovaných xxxxx (xxxxx) týkajících xx xxxxxx závazků držených xx konci vykazovaného xxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) xx xxxxxx o úplném xxxxxxxx, xx nichž xxxx zahrnuty xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;126 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) xx xxxxxx x&xxxx;xxxxxx výsledku, xx xxxxx jsou xxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku. [Xxxxx: Ztráta ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxxxxx) xx xxxxxx x&xxxx;xxxxxx xxxxxxxx, xx xxxxx xx zahrnuto zrušení xxxxx ze xxxxxxxxxxxx xxxxxxxxxx v hospodářském výsledku |
Zveřejnění: XXX 36 xxxx.&xxxx;126 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx řádkové xxxxxxx (xxxxxxxxx položek) xx výkazu x&xxxx;xxxxxx xxxxxxxx, xx nichž xx xxxxxxxx xxxxxxx xxxxx ze xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxXxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxx20XXxXXX16 |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx či xxxxxxxxx xxxxxxx xx výkazu x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxx (xxxxx xxxxxxxx) xxxxxx x&xxxx;xxxxxxx xxxxxxxx xx hospodářského výsledku x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx&xxxx;20X standardu XXX 16 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2022, XXX 16 odst. 74A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx položky xx xxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxx (xxxxx xxxxxxxx) xxxxxx x&xxxx;xxxxxxx xxxxxxxx do xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx s odstavcem 20A xxxxxxxxx IAS 16. [Xxxxx: Xxxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx s odstavcem 20A xxxxxxxxx IAS 16, xxxxx xx týkají xxxxxxxxxx položek, xxxxx xxxxxx výstupem xxxxx xxxxxxxx xxxxxx xxxxxxxx; Xxxxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 20X xxxxxxxxx XXX 16, který xx xxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxx jednotky] |
||||
ifrs-full |
DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised |
text |
label |
Popis xxxxx xx xxxxxx o finanční xxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxx vykázané x&xxxx;xxxxxxxxxxx xx strukturovanými jednotkami |
Zveřejnění: XXXX 12 odst. 29 xxxx. b) |
documentation |
Popis řádků xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xx xxxxxxx xxxx xxxxxxxx aktiva x&xxxx;xxxxxxx xxxxxxxxxxx se xxxxxxxxxxxxxxx jednotkami. |
||||
ifrs-full |
DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities |
text |
label |
Popis xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;47 xxxx. b) |
documentation |
Popis xxxxx ve xxxxxx x&xxxx;xxxxxxxx pozici, xx xxxxxxx xxxx zahrnuty xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx z leasingu] |
||||
ifrs-full |
DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets |
text |
label |
Popis xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx zahrnují xxxxxx z práva x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici, xxxxx xxxxxxxx aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxxx na xxxxxxx a souvisejícím xxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 140 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx vztahu xxxx xxxxxx na xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx na xxxxxxx xxxxxxxxxxx xx xxxxxxxx příslibem z definovaných xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), zveřejnění: XXXX 3 odst. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx hlavních předpokladů xxxxxxxxxx xx xxxxxxxxx xxxxxxxx, xxxxx mohou xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx podmíněného závazku xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx týkajících se xxxxxxxxx událostí, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;85 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxxxxxx, které mohou xxxxxxxx částku xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxx rezervy] |
||||
ifrs-full |
DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions |
text |
label |
Popis přístupu xxxxxx k určení xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 písm. d) xxx&xxxx;xx), zveřejnění: IAS 36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 xxxx. d) |
documentation |
Popis xxxxxxxx vedení x&xxxx;xxxxxx xxxxxxx (xxxx hodnot) xxxxxxxxx (xxxxxxxxxxx) xxxxxxxx xxxxxxxxxxxx, ať xx xxxx xxxxxxx odrážejí xxxxxx zkušenosti, xxxx, xxxxx xx xx xxxxxx, xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx, x&xxxx;xxxxxxxx xxxx tak xxxx, xxx x&xxxx;xxxx xx od xxxxxxxx xxxxxxxxxx nebo vnějších xxxxxx informací liší. Xxxxxxxxx xxxxxxxxxxx jsou xxxxxx xxxxxxxxxxx, na xxxxx xx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) nejcitlivější. |
||||
ifrs-full |
DescriptionOfManagingLiquidityRisk |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx, xxxxx xxxxxx jednotka xxxx xxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx, jakým xxxxxx xxxxxxxx xxxx xxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 28 |
documentation |
Popis xxxxx významných xxxxxxx xxxxxxxxxxxx. [Xxxxx: Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx opcí x&xxxx;xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx platnosti xxxxxxxx xxxx x&xxxx;xxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx, xxxxx xxxxxxxxxx xxxxxxx během xxxxxx. Xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xx xxx podstatě podobné xxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie, xxxx tyto informace xxxxxxxxx. [Xxxxx: Smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx podílů x&xxxx;xxxxxxxxx podniku xxxxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx ocenění nekontrolních xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx kombinací, xx xxxxxxx nabyvatel x&xxxx;xxxx akvizice xxxx xxxx než 100&xxxx;% xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx podniku. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]; Xxxxxxxxxxx podíly x&xxxx;xxxxxxxxx podniku vykázané x&xxxx;xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xx xxxxx se xxxxxxxx započtení, vymahatelné xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx dohody |
Zveřejnění: XXXX 7 xxxx. X42 |
xxxxxxxxxxxxx |
Xxxxx veškerých rozdílů x&xxxx;xxxxxxxxx u finančních xxxxx, xxxxx xxxx xxxxxxxxx xxxx xx xxxxx xx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobná xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxx u finančních xxxxxxx, xx xxxxx xx vztahuje xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx. X42 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx u finančních xxxxxxx, které xxxx xxxxxxxxx xxxx xx xxxxx xx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx o úhradách vázaných xx xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx (např. x&xxxx;xxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxx) u typu xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx, která xxxxxxxxxx xxxxxxx xxxxx xxxxxx. Xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xx xxx podstatě xxxxxxx xxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx na akcie, xxxx tyto xxxxxxxxx xxxxxxxxx. [Xxxxx: Smlouvy x&xxxx;xxxxxxxx vázaných na xxxxx [member]] |
||||
ifrs-full |
DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss |
text |
label |
Popis metodiky xxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxx toho, xxx xx xxxxxxxx xxxxxx xxxx úvěrového xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx výsledku xxxxx xx xxxxxx xxxx xxxxxxxx účetní xxxxxxx x&xxxx;xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx nebo xxxxxxx xxxxxxxxx x&xxxx;xxxxxx toho, xxx xx xxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx finančního xxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxx ke xxxxxx xxxx xxxxxxxx xxxxxx neshody x&xxxx;xxxxx xxxx xxxxxx. Pokud xx účetní xxxxxxxx xxxxxxxxx xxxxxxxxx dopady xxxx xxxxxxxxx xxxxxx xxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxx závazku x&xxxx;xxxxx xxxxxx xxxxxxxxxx xxxxxxxx oceněných xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx byla xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxx rizika xxxxxxx. [Xxxxx: Xxxxxxx riziko [xxxxxx]; Xxxxxxxx nástroje, xxxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxxxxx použitých xxx xxxxxxxx analýzy citlivosti xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 145 xxxx. b) |
documentation |
Popis xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx pojistněmatematické xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis xxxxx x&xxxx;xxxxxxxxxxx použitých xxx xxxxxxxx analýzy citlivosti xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, které xxxxxxxxx xx smluv xxxxxxxxxxx xx xxxxxxx působnosti xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx ze xxxxx spadajících do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx a doložení xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: IFRS 13 xxxx. IE65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx a doložení xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx metod xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxx xxx ocenění xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), příklad: XXXX 13 xxxx. XX65 xxxx. e) |
documentation |
Popis xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxx xxx xxxxxxx xxxxxxxxx kapitálových nástrojů xxxxxx jednotky xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities |
text |
label |
Popis xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxx při xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx. IE65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx metod xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx nepozorovatelných xxxxxxxxx xxxxxxx použitých xxx ocenění závazků xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods |
text |
label |
Popis metod xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx standardu XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx metod xxxxxxxxx x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx u těchto xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxx metod xxxxxxxxx xx xxxxxxxxx reálné xxxxxxx xxxxxxxxxxx xxxxx, xxxxx byla před xxxxxxxxxx účetní xxxxxxx xx xxxxxxxxxx deklarována x&xxxx;xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;17 xxxx.&xxxx;17 písm. c) |
documentation |
Popis xxxxx xxxxxxxxx ke xxxxxxxxx xxxxxx hodnoty nepeněžních xxxxx, xxxxx xxxx xxxxxxxxxxx k rozdělení ve xxxxx dividendy, xx-xx xxxxx deklarace po xxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx, která xxxx xxxx schválením xxxxxx xxxxxxx ke xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx, která vyplývají xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx použitých x&xxxx;xxxxxxx xxxxx, xxxxx vyplývají xx smluv xxxxxxxxxxx xx rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxx xx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxx xx xxxxx se xxxxxxxxx. [Odkaz: Výnosy xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx vykázání xxxxxxxxx toků z pořízení xxxxxxxx smlouvy xxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;97 písm. c) |
documentation |
Popis xxxxxx xxxxxxx účetní xxxxxxxxx, xxxxx používá xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxx z pořízení xxxxxxxx smlouvy xx xxxxxxx xxxx.&xxxx;59 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. Xxxxxxx alokace pojistného xx xxxxxx metoda xxxxxxx v odstavcích 53 xx 59 xxxxxxxxx XXXX 17, xxxxx xxxxxxxxxxxx xxxxxxx závazku xx xxxxxxxxxxx xxxxxxxxxx xxxxx skupiny pojistných xxxxx. [Xxxxx: Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxx a předpokladů xxx xxxxxxxx dopadu xxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxx opce |
Zveřejnění: IFRS 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx použité xxxxxx a předpokladů, x&xxxx;xxxxx xx xxxxxxxxx při xxxxxxxx xxxxxx předčasné xxxxxxxxx poskytnutých xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxx odpisů xxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx splnění smluv xx zákazníky |
Zveřejnění: XXXX 15 odst. 127 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxx odpisů xxxxx xxxxxxxxxxxx xx základě xxxxxxx xx xxxxxxx xxxx splnění smluv xx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxxx xx xxxxxxx nákladů xx xxxxxxx xxxx splnění xxxxx se zákazníky] |
||||
ifrs-full |
DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxx z předchozích období [xxxx xxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;49 písm. a) |
documentation |
Popis xxxxxxxx účetních xxxx x&xxxx;xxxxxxxxxxx období. |
||||
ifrs-full |
DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration |
text |
label |
Popis způsobu xxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx aktiv, závazků, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. a) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxx u určitých aktiv, xxxxxxx, xxxxxxxxxxxxx podílů xxxx xxxxxxxxx protihodnoty, x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx podnikové xxxxxxxxx dokončeno. [Xxxxx: Xxxxxxxxxxx xxxxxx; Úpravy xxxxxxxxx v rámci xxxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxxxxx, nekontrolních xxxxxx xxxx komponent xxxxxxxxxxxx; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxx xxxx v účetních odhadech [xxxx block] |
Zveřejnění: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změn x&xxxx;xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxx x&xxxx;xxxxxx xxxxxx xxxx je xxxxx xxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxx obdobích. |
||||
ifrs-full |
DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod |
text |
label |
Popis xxxxxxxx a částky xxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxx xxxxx odhadu částky xxxxxxxx v mezitímním období, xxxxx xx xxxxxxxxx xxxxxx v průběhu xxxxxxxxxx xxxxxxxxxxx xxxxxx účetního xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxXxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx kolaterálu xxxx využitím xxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;38 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx finančních nebo xxxxxxxxxxxx xxxxx, která xxxxxx jednotka xxxxxxx xxxxxxx kolaterálu xxxxxxxxxxxxx xxxx nebo xxxxxxxx xxxxxx úvěrových posílení (xxxx. xxxxx). [Xxxxx: Xxxxxx [member]; Aktiva xxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy x&xxxx;xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx xx povinně xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;27 písm. f) |
documentation |
Popis xxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxxxxxx alokací xx xxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxx může xxxx. alokovat na xxxxxxx xxxxxxxx xxxxxxx, xxxx xxxx tomuto xxxxxxxx přiřazena příslušná xxxxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx segmenty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx a rozsahu xxxxxxxx xxxxxx na xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx závěrce |
Zveřejnění: IAS 41 xxxx.&xxxx;57 písm. a) |
documentation |
Popis xxxxxxxx x&xxxx;xxxxxxx státních xxxxxx xx xxxxxxxxxxx xxxxxxx vykázaných v účetní xxxxxxx. [Odkaz: Xxxx [xxxxxx]; Státní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx státních xxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 20 xxxx.&xxxx;39 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx státních xxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy x&xxxx;xxxxxxx xxxxxxxx, xx kterou xx xxxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx, xx xxxxxx se xxxxxxxx xxxxxxxx xxxxx. [Odkaz: Xxxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx podstatných xxxxxxx xxxxxxx xxxxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: IFRS 12 odst. 19D xxxx. x), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx (xxxx. xxxxxxxxxxxxx z úvěrových xxxxx nebo xxxxxxxxxxx xxxxxxxxx) schopnosti jiných xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxXxxxxxXxxXxxxxxXxxxxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx, x&xxxx;xxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx aktiv x&xxxx;xxxxxxxxxx xxxxxxx skupiny |
Zveřejnění: XXXX 12 odst. 13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx, x&xxxx;xxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx omezit xxxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxx xxxx užívání xxxxx x&xxxx;xxxxxxxxxx závazků xxxxxxx (například xxxx xx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx podniku xxxx xxxxxxxxxxx vlastních závazků xxxx když je xxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx, xxxx x&xxxx;xxxxxxxxxx závazků xxxxxxxxx podniku zapotřebí xxxxxxxx nekontrolujících xxxxxxxxx). Xxxxxxxx práva jsou xxxxx, jejichž xxxxxx xx xxxxxxx xxxxx xxxxxx, xxxxx tato xxxxx xxxx, xxxx xx xxxx xxxxxx xxxxxxx xxx xxx xxxxxx jednotkou, xx xxxxx xx xxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxx podstaty x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xx konci xxxxxxxx xxxxxx, xxx xxxx schválením xxxxxx xxxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx.&xxxx;59 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxx xxxxxx, xxx xxxx xxx, xxx xxxxx ke schválení xxxxxx xxxxxxx xx xxxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx důsledků podnikových xxxxxxxxx v průběhu období |
Zveřejnění: XXXX 3 xxxx.&xxxx;59 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx běžného xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxxx fondů x&xxxx;xxxxx vlastního kapitálu |
Zveřejnění: XXX 1 odst. 79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx povahy x&xxxx;xxxxx xxxxxxxxxx fondů x&xxxx;xxxxx vlastního xxxxxxxx. [Xxxxx: Xxxxxxx fondy] |
||||
ifrs-full |
DescriptionOfNatureOfActivitiesOfBiologicalAssets |
text |
label |
Popis xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;46 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx, které se xxxxxxxx x&xxxx;xxxxxxxxxxx aktivům. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxxx účetního xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;125 písm. a) |
documentation |
Popis xxxxxx xxxxx, kterých se xxxxxx xxxxxxxxxxx, x&xxxx;xxxxx xxxxxxxx vysoké xxxxxx, xx xxxxx příštího xxxxxxxx období xxxxxxx xxxxxxxx xxxxxx hodnot xxxxxx aktiv. |
||||
ifrs-full |
DescriptionOfNatureOfBenefitsProvidedByPlan |
text |
label |
Popis xxxxxx xxxxxxx poskytovaných x&xxxx;xxxxx xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxxx xxxxxxx (např. xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xx poslední xxxx xxxx xxxxx xxxxxxxxxx na příspěvcích xx xxxxxxx). [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;28 písm. x) |
xxxxxxxxxxxxx |
Xxxxx podstaty xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx některého xxxxxxxxx XXXX. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss |
text |
label |
Popis xxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxx k určení zisku xxxx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx těchto xxxx na xxxxxxxxx xxxxx xxxx ztráty xxxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;27 xxxx. e) |
documentation |
Popis xxxxxx změn xxxxx xxxxxxxxx použitých k určení xxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxx oproti xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxx xxxx xx xxxxxxxxx xxxxx (xxxxxx) segmentu. [Xxxxx: Xxxxxxx xxxxxxxxxx segmenty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx třídy xxxxx oceněných xxxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: IFRS 13 xxxx.&xxxx;XX64 písm. a) |
documentation |
Popis povahy xxxxx xxxxx oceněných xxxxxxx hodnotou, xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx se xxxxxxxxxx xxx určování xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx oceněných xxxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: IFRS 13 xxxx.&xxxx;XX64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx, které se xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx veličin. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Vlastní kapitálové xxxxxxxx účetní jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxx reálnou xxxxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;92, xxxxxxx: IFRS 13 xxxx.&xxxx;XX64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxx oceněných xxxxxxx xxxxxxxx, xxxxxx 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 podstaty xxxxxxx xxxxx, která xxxxxxx xxxx důsledek xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx bude potvrzena xxxxxx xxx, xx xxxxx xxxx nedojde x&xxxx;xxxxx nebo více xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx xxx kontrolou účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy protistrany |
Příklad: xxxxx xxxxx 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 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx transakce xxxx xxx účetní jednotka. |
||||
ifrs-full |
DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets |
text |
label |
Popis xxxxxx rozdílů mezi xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx segmentů x&xxxx;xxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;27 písm. c) |
documentation |
Popis xxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx zahrnovat účetní xxxxxxx x&xxxx;xxxxxxx alokace xxxxxxxx xxxxxxxxxxx xxxxx, xxxxx jsou xxxxxxxx xxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx segmenty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxx oceněním pasiv xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx nezbytné xxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx rozdílů xxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxx jednotky před xxxxxxx xxxxxxxx xxxx xxxxxxx a ukončenými činnostmi |
Zveřejnění: XXXX 8 xxxx.&xxxx;27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxxxx mezi xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx povinně xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx účetní jednotky xxxx xxxxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxxx xxxxxxxxx účetní xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxx xxxxxxxxx na xxxxxxxxx xxxxxx, xxxxx xxxx nezbytné xxx xxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Povinně xxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities |
text |
label |
Popis xxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxx základních xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx vztahu xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx (xxxx. xxxxx xxxxxx činností xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx, xxx xxxx xxx xxxxxxxx xxxxxx jednotky xxxxxxxxxxx). [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy xxxxxx xxxxxx jednotky xx společnou činností |
Zveřejnění: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx (xxxx. xxxxx xxxxxx aktivit společné xxxxxxxx a uvedení xxxx, xxx xxxx xxx xxxxxxxx xxxxxx jednotky xxxxxxxxxxx). [Xxxxx: Společné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx účetní jednotky xx xxxxxxxxx podnikem |
Zveřejnění: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx vztahu xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx (xxxx. xxxxx xxxxxx xxxxxxxx společného xxxxxxx x&xxxx;xxxxxxx xxxx, xxx xxxx xxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;51 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 písm. x), xxxxxxxxxx: XXX 27 odst. 17 písm. a) |
documentation |
Popis xxxxxx účetní xxxxxxx (xxxx. xxx xxxxxx xxxxxxx pokrývá xxxxxxxxxxx xxxxxx jednotku, nebo xxxxxxx účetních xxxxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxxXxxxXxxxxxXxxXxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxx xxxxxx, jejichž xxxxxx xxxxxx jednotka xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;119 písm. c) |
documentation |
Popis xxxxxx xxxxx xxxx xxxxxx, jejichž xxxxxx xx zákazníky xxxxxx xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx změny xxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 8 xxxx.&xxxx;31 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx nastávající xxxxx xxxx xxxx účetních xxxxxxxx x&xxxx;xxxxxxxx nového xxxxxxxxx IFRS, xxxxx xxx xxxxx, xxx xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx aktiva |
Zveřejnění: XXX 36 xxxx.&xxxx;130 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx xxxxxx, u kterého xxxxx xxxxxx xxxxx k uznání xx xxxxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx xx xxxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;5 xxxx.&xxxx;11 |
xxxxxxxxxxxxx |
Xxxxx podstaty xxxxxx xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxxxx na xxxxxxxx, ukončení xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx a ekologickou likvidaci |
||||
ifrs-full |
DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4 |
text |
label |
Popis xxxxxx xxxxxxx spojených x&xxxx;xxxxxxxxxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. a) |
documentation |
Popis xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx ze xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx XXXX 4. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx povahy xxxxxxx s vysokým xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxxx účetního xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;125 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx, xxxxxxx xx týkají xxxxxxxxxxx, x&xxxx;xxxxx xxxxxxxx xxxxxx riziko, xx xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxx hodnot xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXXXXXxxxxxXxxxXXXXx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxx, xxxxx xx xxxxxxxxxx přehledy nebo xxxxxxxxxx informace xxxxxxxxxx xxxxx předchozích zásad XXXX xxxxxx xx xxxxxxx se xxxxxxxxx XXXX |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;22 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx úprav, xxxxx xx xxxxxxxxxx xxxxxxxx xxxx srovnávací xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx XXXX xxxxxx xx xxxxxxx xx xxxxxxxxx IFRS. [Xxxxx: Předchozí XXXX [xxxxxx]; XXXX [member]] |
||||
ifrs-full |
DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation |
text |
label |
Popis xxxxxx nezbytných xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;42 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xx reklasifikace xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx, xxxxx xxxxxx xxxxx, xxxxx xx xxxx xxxxxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx povahy xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx úpravu xxxxxx závěrky |
Zveřejnění: XXX 10 odst. 21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx události po xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx úpravu účetní xxxxxxx. [Odkaz: Xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx nevyžadující úpravu xxxxxx závěrky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx nepeněžních xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxxx bylo xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx ke xxxxxxxxxx |
Xxxxxxxxxx: XXXXX 17 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxx aktiv, xxxxx xxxx xxx xxxxxxxxx xx xxxxx dividendy, xx-xx datum deklarace xx xxxxx xxxxxxxx xxxxxx, ale xxxx xxxxxxxxxx xxxxxx xxxxxxx xx zveřejnění. |
||||
ifrs-full |
DescriptionOfNatureOfObligationContingentLiabilities |
text |
label |
Popis xxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod x), xxxxxxxxxx: IFRS 3 xxxx. X67 xxxx. c) |
documentation |
Popis xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx závazků xxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx podstaty závazku, xxxx xxxxxxx |
Xxxxxxxxxx: IAS 37 odst. 85 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx reklasifikací xxxx xxxx vykazování |
Zveřejnění: XXX 1 odst. 41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx procesu xxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;18 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx vztahů xxxx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxXxxxxxxxxxxxXxXxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx aktivy, xxxxx xxxxxx odúčtována x&xxxx;xxxxx xxxxxxx, a souvisejícími xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. c) |
documentation |
Popis xxxxxx vztahu xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx xxxxxxx, x&xxxx;xxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx aktiv xx strany xxxxxxxxxx xxxxxx jednotky xxxxxxxxxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxXxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxXxxxXxXxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxx xxxxx účetní xxxxxxxx, xxxxxxxx drží xxxx xxx polovinu hlasovacích xxxx |
Xxxxxxx: XXXX 12 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxx účetní jednotka xxxxxxx při určování xxxxxxxxxxx, že ovládá xxxxx xxxxxx xxxxxxxx, xxxxxxxx drží xxxx xxx xxxxxxxx xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx zajišťovaných xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxxx rizik. |
||||
ifrs-full |
DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy |
text |
label |
Popis xxxxxxxx xxxxxxxxxx změny xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 8 odst. 29 písm. a) |
documentation |
Popis xxxxxxxx dobrovolné změny xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxxXxxxxXxxxXxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxx nebo vyřazované xxxxxxx xxxxxxxx k prodeji, xxxxx byly prodány xxxx reklasifikovány |
Zveřejnění: IFRS 5 xxxx.&xxxx;41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxxx xxxx buď xxxxxxxxxxxxx xxxx xxxxxx k prodeji, xxxx prodány. [Xxxxx: Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx skupiny klasifikované xxxx xxxxxx k prodeji; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx výše xxxx xxxxxx fyzického xxxxxxxx xxxxxxxxxxxx aktiv x&xxxx;xxxxxxxxxx zemědělského xxxxxxxx |
Xxxxxxxxxx: XXX 41 odst. 46 xxxx. b) |
documentation |
Popis xxxxxxxxxx xxxx nebo odhadu xxxxxxxxx xxxxxxxx biologických xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. [Odkaz: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 odst. 33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxXxxxXxXxxxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx cílů, pravidel x&xxxx;xxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxxx z pojistných xxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx k řízení xxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, pravidel x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxx xxxxxx rizik, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, x&xxxx;xxxxx metod xxxxxxxxxxx x&xxxx;xxxxxx xxxxxx rizik. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxx, která xxxxxxxxx xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx cílů, zásad x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations |
text |
label |
Popis závazků xxxxxxxxxx xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;119 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx týkajících xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxxx xx zákazníky. |
||||
ifrs-full |
DescriptionOfOptionLifeShareOptionsGranted |
X.XX xxxxxxxx |
xxxxx |
Xxxx platnosti xxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) xxx i) |
documentation |
Doba xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx modelu xxx xxxxxxxxx opcí, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx opcí. [Xxxxx: Xxxxx pro xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxx účetních pravidel xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx účetní xxxxxxx, která xxxxxx xxxxxxxx samostatně 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 základního xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxxxxxxxxx xxxx x&xxxx;xxxxxxx, která xxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxx xx vlastním xxxxxxxx, xxxxxxxxxxxx účetní xxxxxxxxx xxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Základní xxxxxxx [xxxxxx]; Xxxx podíl xx xxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxXxxxxxXxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx 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, XXXX 7 xxxx.&xxxx;XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx úvěrové xxxxxxx finančních aktiv x&xxxx;xxxxxxxx rizikem, xxxxx xxxxxx xxx xx xxxxxxxxxx ani xxxxxxxxxxxx, xxx účetní xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. [Odkaz: Xxxxxxx riziko [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) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xx xxxxxx xxx oceňování xxxx x&xxxx;xxxxxxxxxxxx akciových xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx nezveřejňuje. [Xxxxx: Xxxxx xxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxx společně |
Zveřejnění: XXX&xxxx;41 xxxx.&xxxx;26 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx transakcí x&xxxx;xxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxxx xxxx xxxxxxxxxxxxx vykazující xxxxxx xxxxxxxx xxxx na xx xxxx xxxxxxxxx xxxx, x&xxxx;x&xxxx;xxxxxxxx jednotkami, xxxxx xxxx ovládány xxxx xxxxxxxxxxxxx xxxxxx xxxxxx xxxx jsou xxx xxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxx xxxx významné xxxxxxxx, nikoli však xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxxxxXxXxxxxxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxx, xxx xxxxxx zboží xxxx služeb xxxxxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx závazků x&xxxx;xxxxxx xxxxxxxxxxxxx v zajištění xxxx, xxx xxxxxx xxxxx xxxx xxxxxx xx zákazníky xxxxxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx k plnění [member]] |
||||
ifrs-full |
DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss |
text |
label |
Popis xxxxxx, x&xxxx;xxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, x&xxxx;xxxxx xx xxxx peněžní xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxxxXxxxxXxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, x&xxxx;xxxxx se xxxxxxx toky xxxxxxxxx |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx období, x&xxxx;xxxxx xx peněžní xxxx xxxxxxxxx, x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Zajištění xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxxxxxx a vypořádání xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx. c) |
documentation |
Popis změn, xxxxxxx a vypořádání xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxXxxxxxXxxXxxxxxxXxxxxxxxxxxXxxxXxxxXxXxxXxxxxXxxxXxXxxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxx xxx xxxxxxxx xxxxx xxxxxxxxx nabytím xxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx, xxxx xxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;38 xxxx. b) |
documentation |
Popis xxxxx xxx xxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxx jiných xxxxxxxxx xxxxxxxx (xxxx. xxxxx), xxxx xxx jejich xxxxxxxxx v podnikání, xxxxx xxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx. [Xxxxx: Záruky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx, které xxxxxxx xxxxxx mezi xxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;149 xxxx. b) |
documentation |
Popis xxxxxxxx xxx stanovení výše xxxxxxxxx, který xx xxxxxx jednotka xxxxxx x&xxxx;xxxxx definovaných xxxxxxx, xxxxx xxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxx společnou xxxxxxxxx. [Xxxxx: Plány definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxx xxxxxx toho, xxx xx má xx xx, xx xxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx xx), zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxx xxxxxx toho, xxx xx xx xx xx, xx xxxxx k převodům xxxxx xxxx úrovněmi xxxxxxxxxx xxxxxxxx hodnot. Xxxxxxxx xxxxxxxx se termínu xxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxxx xx xxxxxx x&xxxx;xxx xxxxxxx směrem ven x&xxxx;xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxx xxxxxx xxxx, xxx se xx xx xx, že xxxxx k převodům mezi xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxx xxxxxx xxxx, xxx xx xx xx xx, xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx kapitálových nástrojů xxxxxx jednotky mezi xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx týkající xx xxxxxxx xxxxxxxx xxxxxxx budou xxxxx xxx xxxxxxx xx xxxxxx i pro xxxxxxx xxxxxx xxx x&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxx určení xxxx, xxx se xx xx xx, xx xxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. e) xxx xx), zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxx xxxxxx xxxx, xxx se xx xx to, xx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx úrovněmi xxxxxxxxxx xxxxxxxx xxxxxx. Pravidla xxxxxxxx se xxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxxx xx xxxxxx x&xxxx;xxx xxxxxxx xxxxxx xxx x&xxxx;xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXXXX15Xxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx standardu XXXX&xxxx;15 |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;X6 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxxxx, která byla xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;15. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;51 písm. d), xxxxxxxxxx: IAS 21 odst. 53 |
documentation |
Popis xxxx xxxxxxxxx xxx xxxxxxxxxxx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx důvodů uskutečnění xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx kombinace. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx analýzy xxxx ocenění xxxxxxx xxxxxxxx, aktiva |
Příklad: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx analýzy xxxx xxxxxxx xxxxx reálnou xxxxxxxx mezi xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX 13 xxxx. IE65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx procesu analýzy xxxx ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx procesu xxxxxxx xxxx ocenění xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x), příklad: XXXX 13 odst. XX65 písm. c) |
documentation |
Popis xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx jednotlivými xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. IG24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx agentur xxxxxxxxx x&xxxx;xxxxxxxxxxx úvěrové kvality xxxxxxxxxx xxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxx xxxx |
Xxxxxxxxxx: IAS 21 xxxx.&xxxx;54 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změny xxxxxxx měny xxxxxx xxxxxxxx. Xxxxxxx měna xx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxx činnost. |
||||
ifrs-full |
DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis |
text |
label |
Popis xxxxxx změn metod x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxxxxxx xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx analýzy xxxxxxxxxx xxx xxxxx tržního xxxxxx, xxxx je xxxxxx jednotka xxxxxxxxx. [Xxxxx: Xxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu xxx xxxxxxxx investic xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx oceněné xxxxxxx xxxxxxxx vykázanou do xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 11B písm. a) |
documentation |
Popis důvodu xxx xxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx ostatního xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxxxxxx, zda xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) bod i) |
documentation |
Popis důvodu xxxxxxxxxx posouzení, zda xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx s pojištěním. |
||||
ifrs-full |
DescriptionOfReasonForReclassificationOrChangesInPresentation |
text |
label |
Popis xxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu xxx xxxxxxx xxxxxxx xxxx kratšího vykazovaného xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxx delšího xxxx xxxxxxxx xxxxxxxxxxxx xxxxxx, pokud účetní xxxxxxxx mění xxxxx xxxxx účetního období x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxx delší xxxx xxxxxx než xxxxx xxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx použití xxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;11X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro neodvolatelné xxxxxxxxxx, xx následné xxxxx xxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, který xxxx xxxxxx k obchodování, budou xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx. [Odkaz: V reálné xxxxxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxx finančních xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;20X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxxXxxxxxXxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx, xxxx částka xxxx reálné xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxx změnami xxxxxxxxx rizika xxxx xxxxx zobrazena |
Zveřejnění: XXXX 7 xxxx.&xxxx;11 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx, proč xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx reálné xxxxxxx finančních xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxx nezobrazují tyto xxxxx. [Xxxxx: Úvěrové xxxxxx [member]; Finanční xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx techniky xxxxxxxxx xxxxxxx xxx xxxxxxx reálnou xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změny xxxxxxxx xxxxxxxxx (například xxxxx x&xxxx;xxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxx) pro ocenění xxxxx xxxxxxx xxxxxxxx. [Xxxxx: Výnosový xxxxxxx [xxxxxx]; Tržní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx techniky xxxxxxxxx (xxxxxxxxx změny z tržního xxxxxxxx xx xxxxxxxx xxxxxxx nebo xxxxxxx xxxxx xxxxxxxx oceňování) xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx reálnou hodnotou. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxx]; Xxxxxxxx přístup [xxxxxx]; Xxxxx přístup [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxxxx xxxxxxxx oceňování použité xxx ocenění xxxxxxx xxxxxxxx, závazky |
Zveřejnění: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx oceňování (například xxxxx x&xxxx;xxxxxxx xxxxxxxx xx výnosový xxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxx) pro xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx snížené x&xxxx;xxxxxxx xx vyřazení |
Zveřejnění: XXX&xxxx;36 xxxx.&xxxx;130 xxxx. x) xxx ii), xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 xxxx. e) xxx xxX) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxx ke xxxxxxxxx xxxxxx hodnoty xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx změny xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změny xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxx a předpokladů xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx důvodu změn xxxxx x&xxxx;xxxxxxxxxxx použitých xxx přípravě xxxxxxx xxxxxxxxxx xxx významné xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis xxxxxx xxxx metod x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxx v proměnných xxxxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx rozsahu působnosti xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změn xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxx rizika, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx změn xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 a postupů x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxxXxxxxxxxxxxxxxXxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxx xxxxxxx, xxxxx xx xxxxxxxxxxxx jednotka xxxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 písm. d) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxx xxxxxxx, xxxxx je xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx, xxxxxxxx xx xxxxxxxxx aktiv xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx částky xxxxxxxxxxxx xxxxxxxx (je-li xxxxxx). [Xxxxx: Penězotvorné jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxxXxxxxxXxXxXxxxXxxXxxxXxxXxXxxxXxxxxxxXxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxx, xx je xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx, pokud xxxxxxxx xxxxx xxxx xxxx xxxxxxxxx znaků |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxx, xx xx xxxxxx xxxxxxxx investiční xxxxxxxxx, xxxxx xxxxxxxx xxxxx xxxx xxxx xxxxxxxxx xxxxx investiční xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxxxxxx jednotek [text xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxx xxxxxxx xxxxxxxx finančních xxxxx xx oceněné reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxxxxx IFRS 17. |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx označení xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx za xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx zisku xxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxx 4.1.5 XXXX 9 x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx za oceněné xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx s použitím xxxx xxxxxxxxx XXXX 9 xx složky xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx označení xxxx xxxxxxx označení finančních xxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx zisku nebo xxxxxx, xxxxxxx-xx účetní xxxxxxxx změny standardu XXXX 9 xx xxxxxx xxxxxxxxxxx splacení x&xxxx;xxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxx xxxxxx pro označení xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do zisku xxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Zveřejnění: IFRS 7 odst. 42J písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxxxxx xxxxxxxx nebo xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx k datu xxxxxxxxx xxxxxxx xxxxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxx nebo xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx reálnou xxxxxxxx vykázanou xx xxxxx xxxx ztráty x&xxxx;xxxxxxxx změn xxxxxxxxx XXXX 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 závazků xx xxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxx-xx xxxxxx jednotka xxxxx standardu XXXX 9 na xxxxxx xxxxxxxxxxx splacení s negativní xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXXXX9XxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxx xxxxxxx označení xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxx IFRS 9 xxxxxx xxxxxxxxx IFRS 17 |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx závazků za xxxxxxx reálnou hodnotou xxxxxxxxx do zisku xxxx xxxxxx, xxxxxxx-xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17. [Odkaz: Finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do zisku xxxx ztráty; Xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxx xxxx xxxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx zisku xxxx ztráty před xxxxxxxx xxxx XXXX 9 xxxxxx xxxxxxxxx 17, xxx xxx xxxxxx takto určeny] |
||||
ifrs-full |
DescriptionOfReasonsForFairValueMeasurementAssets |
text |
label |
Popis xxxxxx xxxxxxx reálnou xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 písm. a) |
documentation |
Popis xxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx jednotky |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx ocenění xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
xxxx |
xxxxx |
Xxxxx xxxxxx poskytnutí podpory xxxxxxxxxxxxx xxxxxxxx, xxxx xx k tomu xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;15 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;30 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx finanční xxxx xxxx xxxxxxx (xxxx. xxxxxx xxxxxx xxxxx xxxxxxxxxxxxx jednotky xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx) xxxxxxxxxxxxx xxxxxxxx, xxxx by x&xxxx;xxxx xxxx xxxxxx xxxxxxxx xxxxxxx vázána, xxxxxx situací, kdy xxxxxx xxxxxxxx strukturované xxxxxxxx pomohla xxx xxxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xxxxxxxxxx xxxxxxxx xxxx její xxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxx xx xx x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X písm. b) |
documentation |
Popis xxxxxx, xxxx xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx podniku, xxxx xx xx x&xxxx;xxxx zavazovala xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx xxxxxxx xx xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod iv) |
documentation |
Popis xxxxxx pro xxxxxxxxxxx xxxxxxx xxxxx xx xxxxxx&xxxx;3 hierarchie reálných xxxxxx. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů pro xxxxxxxxxxx xxxxxxx xx xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 písm. e) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů účetní xxxxxxxx do xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]; Úroveň 3 hierarchie xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxx do xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Úroveň 3 xxxxxxxxxx xxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity |
text |
label |
Popis xxxxxx pro převody xxxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxx xxxxxxxxx xxxxxxxx, xxxx-xx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;10 písm. c) |
documentation |
Popis xxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx nebo ztráty, xx-xx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxx úvěrového xxxxxx xxxxxx xxxxxxx v ostatním xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx závazky v reálné xxxxxxx vykázané xx xxxxx nebo ztráty; Xxxxxxx xxxxxxxxxxxxx zisku (xxxxxx) v rámci xxxxxxxxx xxxxxxxx, jsou-li změny xxxxxxxxx xxxxxx xxxxxxx xxxxxxxx v ostatním úplném xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx převodů x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Úroveň 1 xxxxxxxxxx reálných hodnot [xxxxxx]; Úroveň 2 hierarchie xxxxxxxx hodnot [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx xxxxxxx vlastních kapitálových xxxxxxxx účetní xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx z úrovně 1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [member]; Úroveň 2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx xxxxxxx z úrovně 1 xx úrovně 2 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xx konci vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;1 do xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;2 do xxxxxx&xxxx;1 hierarchie xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx převodů xxxxx držených xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 do xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Úroveň 1 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]; Xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx převodů x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx uskutečnění xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky držených xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;1 xxxxxxxxxx reálných hodnot [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities |
text |
label |
Popis xxxxxx pro uskutečnění xxxxxxx z úrovně 2 do xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. c) |
documentation |
Popis důvodů xxx xxxxxxxxxxx převodů xxxxxxx držených na xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx uskutečnění převodů x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro uskutečnění xxxxxxx xxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot [member]] |
||||
ifrs-full |
DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments |
text |
label |
Popis xxxxxx pro xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx z úrovně 3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot [member]] |
||||
ifrs-full |
DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities |
text |
label |
Popis xxxxxx xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů pro xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů, xxxx xxxxxxxx nového xxxxxxxx xxxxxxxx poskytuje xxxxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 8 odst. 29 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx důvodů, xxxx xxxxxxxx nového xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, které xxxxxxxxx xxxxxxxxxxx prvotního xxxxxxxxxx podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, které xxxxxxxxx xxxxxxxxxxx prvotního xxxxxxxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, proč xxxxxxx nemohl xxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxxx, proč nelze xxxxxxxxxx xxxxxxxx reálnou xxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome |
text |
label |
Popis xxxxxx, proč xx xxxxxxxxx domněnka, xx xxxxxxxx nemá podstatný xxxx, xxxxx xx xxxx podíl x&xxxx;xxxxxxxx, xx které xx xxxxxxxxxxx, xxxxx xxx xxxxxx xxxxxxx |
Xxxxxxx: XXXX 12 odst. 9 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx úsudků x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx učinila xxx xxxxxxxx xxxxxxxxxxx, že xx podstatný xxxx xx jinou xxxxxx xxxxxxxx, xxxxxxxx drží xxxx xxx 20 % xxxxxxxxxxx xxxx xxxx xxxxxx jednotky. |
||||
ifrs-full |
DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome |
text |
label |
Popis důvodů, xxxx je xxxxxxxxx xxxxxxxx, že xxxxxxxx xx xxxxxxxxx vliv, xxxxx xx xxxx xxxxx v jednotce, do xxxxx se investovalo, xxxxx xxx xxxxxx xxxxxxx |
Xxxxxxx: IFRS 12 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx úsudků a předpokladů, xxxxx účetní jednotka xxxxxxx xxx určování xxxxxxxxxxx, xx xxxx xxxxxxxxx vliv xx xxxxx xxxxxx xxxxxxxx, xxxxxxxx drží xxxx xxx 20&xxxx;% xxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxXxxXxxxxxxxXxXxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx, jestliže xxxxx o zákonný xxxxxxxxx. [Xxxxx: Individuální [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxXxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, které způsobily, xx transakce výhodné xxxxx vyústila x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 písm. n) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů, xxxxx xxxxxxxxx, že xxxxxxxxx xxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxx xxxxxxxx u transakce xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxx xxxxxxx osvobození xx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxx. [Odkaz: Konsolidované [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxXXXXx |
xxxx |
xxxxx |
Xxxxx důvodu, xxxx xxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxx XXXX |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;23X písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxxxxx xxxxxxxx, která xxxxxxx xxxxxxxxx XXXX x&xxxx;xxxxxxxx xxxxxxxxxxxxxx účetním xxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx výslovné x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, xxxxx začala používat xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxxxxxxXxxxxxxxXXXXx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxxx používat xxxxxxxxx XXXX |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;23X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxxxxx jednotka, xxxxx xxxxxxx xxxxxxxxx IFRS x&xxxx;xxxxxxxx xxxxxxxxxxxxxx účetním xxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx prohlášení x&xxxx;xxxxxxx se xxxxxxxxx XXXX, xxxxxxxx xxxxxxxx xxxxxxxxx IFRS. |
||||
ifrs-full |
DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures |
text |
label |
Popis xxxxxx, xxxx xxxx účetní xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx xxxxxx (xxxxxxx) z pojistného plnění xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx úplným výsledkem x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx byla xxxxxx xxxxxxxx požádána o změnu xxxxxxx rozdělení příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx plnění xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx úplným výsledkem x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx [Odkaz: Xxxxx xxxxxxx podkladových xxxxxxx xxx xxxxxxx s prvky xxxxx xxxxxx; Příjmy (xxxxxxx) z pojistného xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxxxXxxxXxxxXxxxXxXxxxxxXxxxxXxxxxxxxXxXxxxxxxxxxXxxxxXxxxxXxXxxXxxxxxxxxxXxxXxXxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx určování xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxxx jinou xxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx |
Xxxxxxx: XXXX 12 xxxx.&xxxx;9 písm. a) |
documentation |
Popis xxxxxxxxxxx úsudků x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx určování xxxxxxxxxxx, že xxxxxx xxxxxxxx xxxxxxxx jinou xxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxxxxxxxx většinu xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx reálnou hodnotu xxxxxxxxx xxxxx xxxx xxxxxx nelze spolehlivě xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;49 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx byl xxxxxxxx předpoklad, xx xx možné xxxxxxxxxx xxxxx xxxxxxx hodnotu xxxxx nebo xxxxxx xxxxxxxxx x&xxxx;xxxxx transakcí x&xxxx;xxxxxxx xxxxxxx na xxxxx vypořádaných xxxxxxxxxxxx xxxxxxxx s jinými xxxxxxxxx xxxxxxxx, než jsou xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxXxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxxxx vykazované x&xxxx;xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;36 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, že částky xxxxxxxxxx x&xxxx;xxxxxx závěrce xxxxxx xxxxx xxxxxxxxxxx, xxxxx účetní xxxxxxxx xxxx xxxxx xxxxx xxxxxxxx období x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx za xxxxxx xxxxx xxxx xxxxxx xxx xxxxx xxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxXxXxxxxXxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxXxxXxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx nefinanční aktivum xxxxxxxxx xxxxxxxx, xxx xx xxxx od xxxxxxx, xxxxx xx xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx skupiny xxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxx), x&xxxx;xxxxxx rámci by xxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, proč je xxxx vykazování xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;21 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx měna xxxxxxxxx xxx předkládání xxxxxx xxxxxxx odlišná xx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx je xxxxxxxxxxxxx xxxxxxxxxxxx částek xxxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodu, xxxx je xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxXxxxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, proč xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci xxx xxxx xxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 36 |
documentation |
Popis xxxxxx, xxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci xxx xxxx xxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxxxXxxxXxXxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxxx umožňující xxxxxxx x&xxxx;xxxxxxxxx xxxx státním xxxxx xxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků |
Zveřejnění: XXX 19 xxxx.&xxxx;148 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx nejsou x&xxxx;xxxxxxxxx xxxxxxxxxx informace xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxx xxxxx xxxx x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Xxxxxxxx plány xxxxxxxxxxxx xxxxxxx [member]; Xxxxxx xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxx xxxx xxxxxxxx nebo období xxx přidružený podnik |
Zveřejnění: XXXX&xxxx;12 odst. 22 xxxx.&xxxx;x) xxx ii) |
documentation |
Popis důvodu, xxxx je xxxxxx xxxxxxx xxxxxxxxxxxx podniku xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxx xxxx xx xxxxxx, xxxxx xx xxxx od data xxxx xxxxxx účetní xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxXxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxx xxxx xxxxxxxx xxxx xxxxxx xxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;22 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx účetní xxxxxxx xxxxxxxxxx podniku xxxxxxx xxx uplatnění ekvivalenční xxxxxx xxxxxxxxxx x&xxxx;xxxx xxxx xx období, xxxxx xx xxxx xx data xxxx xxxxxx xxxxxx závěrky xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx použití xxxxxx xxxx vykázání xxxx xxxxxx pro xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;11 xxxx. b) |
documentation |
Popis xxxxxx, xxxx xx xxxxxx závěrka dceřiného xxxxxxx, xxxxx xx xxxxxxx pro sestavení xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx k datu xxxx xx xxxxxx, které xx liší od xxxx nebo xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfRedesignatedFinancialAssets |
text |
label |
Popis nově xxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxx xxxxxx xxx xxxxxxxx xx standardy XXXX. [Xxxxx: XXXX [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;1 odst. 29, xxxxxxxxxx: XXXX&xxxx;1 odst. 29A |
documentation |
Popis xxxxxxxxxx xxxxxxx, které xxxx xxxx určeny při xxxxxxxx na standardy XXXX. [Odkaz: XXXX [xxxxxx]; Finanční závazky] |
||||
ifrs-full |
DescriptionOfRegulatoryFrameworkInWhichPlanOperates |
text |
label |
Popis xxxxxxxxxxx rámce, x&xxxx;xxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 písm. a) xxx ii) |
documentation |
Popis regulačního xxxxx, v němž xxxx xxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx. [Odkaz: Plány xxxxxxxxxxxx požitků [member]] |
||||
ifrs-full |
DescriptionOfRelationshipBetweenInternalAndExternalRatings |
text |
label |
Popis xxxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. IG24 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. XX25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx interními x&xxxx;xxxxxxxxx xxxxxxxxx ratingy. [Odkaz: Xxxxxxx xxxxxxx xxxxxx [xxxxxx]; Xxxxxxx úvěrové xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxx ze znehodnocení] |
||||
ifrs-full |
DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment |
text |
label |
Popis xxxxxxx xxxxxxx zůstatku xxxxx x&xxxx;xxxxxxxxx akcionářům, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;77 xxxx. f) |
documentation |
Popis xxxxxxxxxx xxxxxxx xxxxxxx zůstatku xxxxx z přecenění xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx a zařízení. [Xxxxx: Zůstatek xxxxx x&xxxx;xxxxxxxxx; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx omezení výplaty xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxx z práva x&xxxx;xxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx omezení xxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx u aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx. [Odkaz: Zůstatek xxxxx x&xxxx;xxxxxxxxx; Aktiva x&xxxx;xxxxx k užívání] |
||||
ifrs-full |
DescriptionOfRetirementBenefitPlan |
text |
label |
Popis xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 26 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx plánu buď x&xxxx;xxxxx xxxxxx xxxxxxx, xxxx v samostatné xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IAS 26 xxxx.&xxxx;36 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxx vymahatelné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxx nároků xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx dohod, xxxxxx xxxxxx xxxxxx nároků. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxx spojených x&xxxx;xxxxxxxxxx závazky, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13E |
documentation |
Popis xxxxxxxxxxxxx xxxxxx spojených x&xxxx;xxxxxxxxxx xxxxxxxxxx závazky xxxxxx xxxxxxxx, které xxxx xxxxxxxxx vymahatelných xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx dohod, xxxxxx xxxxxx těchto xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxxXxxxxXxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx xxxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) bod i) |
documentation |
Implicitní xxxxx, který xxxxxxxx xxxxx vládní xxxxxxxxxxx xxxxxxxx té xxxx, x&xxxx;xxxxx xxxx je xxxxxxxxxxxx realizační cena xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx tyto xxxxxxxx xxxx zbývající xxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx oceňované xxxx (xx základě xxxxxxxxx xxxxxxx doby platnosti xxxx x&xxxx;xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx předčasné xxxxxxxxx). [Xxxxx: Stát [member]] |
||||
ifrs-full |
DescriptionOfRisksToWhichPlanExposesEntity |
text |
label |
Popis xxxxx, kterým xxxx xxxxxx jednotku xxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx. b) |
documentation |
Popis xxxxx, xxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxxx, xx zaměřením xx všechna xxxxxx, xxxxx jsou xxxxxxxxx, xxxxxxxxxx xxx xxxxx xxxxxx jednotku nebo xxx xxxx plán. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx nepozorovatelných xxxxxxxxx xxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx citlivosti xxxxxxx xxxxx xxxxxxx hodnotou xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx veličin, xxxxx xxxxx těchto xxxxxxxxx xxxxxxx xxxx mít xx xxxxxxxx xxxxx xx xxxxx ocenění xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments |
text |
label |
Popis xxxxxxxxxx xxxxxxx xxxxxxx hodnotou xxxx změnám nepozorovatelných xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx citlivosti xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou vůči xxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx, xxxxx změna xxxxxx vstupních veličin xxxx xxx xx xxxxxxxx xxxxx xx xxxxx ocenění xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities |
text |
label |
Popis citlivosti xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx nepozorovatelných xxxxxxxxx xxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx hodnotou xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxxxx těchto xxxxxxxxx xxxxxxx může mít xx xxxxxxxx xxxxx xx xxxxx ocenění xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných služeb |
Zveřejnění: XXX 29 odst. 6 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfSharedCharacteristicForConcentration |
text |
label |
Popis xxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. X8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx společných xxxx koncentrace xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx nástrojů (xxxx. xxxxxxxxxxx, xxxxxxxxx xxxxxx, xxxx xxxx xxx). [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx znaku, xxxxx xxxxxxxxxxxx xxxxxxxxxxx rizika, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx sdíleného znaku, xxxxx xxxxxxxxxxxx koncentraci xxxxxx, xxxxx xxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxXxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx a metod xxxxxxxxx pro xxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx. e) |
documentation |
Popis xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx pro výpočet xxxxxxxxxxxxxxxxxxx současné xxxxxxx xxxxxxxxxxxx xxxxxxxxxx požitků x&xxxx;xxxxxxxxxx plánů. [Odkaz: Xxxxxxxxxxxxxxxxxxx předpoklady [member]; Xxxxxxxxxxxxxxxxxxx současná xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx předpokladů či xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxx xx xxxxxx xxxxxxx referenční xxxxxx xxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx xx úsudků, xxxxx účetní xxxxxxxx xxxxxxxx při xxxxxxxxx xxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxXxXxxxXxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx významných xxxxxxxxxxx xxxxx souvisejících x&xxxx;xxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx rizik x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. Xxxxx xxxx například xxxxxx plánu xxxxxxxxxxx xxxxxxxx xx xxxxx xxxxx xxxxxxxx, např. xx xxxxxxxxxxx, xxxx xxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx rizika xxxx s nemovitostmi. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxXxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx událostí x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;15 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxx xx xxxxxxxx pozici x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx, xx xxxxxx xxxxx xx xxxx xxxxxxxx xxxxx xxxxxx závěrky, xxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxx zveřejněné x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx událostmi x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxx byly xxxxxxxxxx x&xxxx;xxxxxxxx xxxxx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx významných xxxxxxxxxx xxxxx, která jsou xxxxxxxx účetní jednotkou, xxx xxxxxx xxxxxx |
Xxxxxxx: XXX 38 odst. 128 xxxx. b) |
documentation |
Popis xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx jednotkou, která xxx nejsou uznána xxxx aktiva, xxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx xxxxxxxxx XXX&xxxx;38 xxxx protože xxxx xxxxxxxx xxxx xxxxxxxxx v období xxxx xxxxxxxxx verze xxxxxxxxx XXX&xxxx;38 xxxxxx x&xxxx;xxxx 1998. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal |
text |
label |
Popis xxxxxxxxxxx úsudků a předpokladů xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx, xx xx xxxxxx jednotka zmocněncem xxxx zmocnitelem |
Příklad: XXXX&xxxx;12 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx učiněných xxx xxxxxxxx skutečnosti, xx je xxxxxx xxxxxxxx zmocněncem xxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx při xxxxxxxxxxxxx xxxx, xxx zákazník xxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx toho, xxx xxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxx službou. |
||||
ifrs-full |
DescriptionOfSignificantPaymentTermsInContractsWithCustomers |
text |
label |
Popis xxxxxxxxxxx platebních podmínek xx smlouvách xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx podmínek xx smlouvách se xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxXxXxxXxxxxxXxxXxxxxxXxxxxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx účetní jednotky xxxxxxx xxxxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 13 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx (xxxx. xxxxxxxxx, smluvních x&xxxx;xxxxxxxxxxx xxxxxxx) xxxxxxxxxx účetní xxxxxxxx xxxxxxx přístupu xxxx užívání xxxxx x&xxxx;xxxxxxxxxx xxxxxxx skupiny, xxxx jsou x)&xxxx;xx, xxxxx omezují schopnost xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx nebo xxxx xxxxxx xxxxx xxxxxxx xxxxxxxxx skupiny (xxxx xx xx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxx); x&xxxx;x)&xxxx;xxxxxx xxxx xxxxx xxxxxxxxx, xxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx kapitálu xxxx poskytování xx xxxxxxxx xxxxx x&xxxx;xxxxx xxxx účetní jednotkou x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx neefektivity zajištění, xxxxx dle xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 odst. 23D |
documentation |
Popis xxxxxx xxxxxxxxxxxx zajištění, xxxxx dle xxxxxxxxx xxxxxxx zajišťovací xxxxx. [Xxxxx: Xxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxxxXxxxxxxXxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx, které xxxxxxx v zajišťovacím vztahu |
Zveřejnění: XXXX 7 odst. 23E |
documentation |
Popis xxxxxx neefektivity zajištění, xxxxx vznikly x&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxx (xxxxxx) z neefektivity xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxXxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx výnosů x&xxxx;xxxxx xxxxxxxxx segmentů |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxx zdrojů výnosů xxxxxxxxxx do kategorie „xxxxxxx ostatní segmenty“, xxx xxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx segmentech, xxxxx xxxxxx xxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxx [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxXxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx techniky, xxx xx xxxxxxxx xxxxxx spolehlivosti xxxxxxx xxx stanovení xxxxxxxx xxxxxx týkající se nefinančního xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxx, xxx xx xxxxxxxx xxxxxx spolehlivosti xxxxxxx xxx stanovení xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Riziková xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
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 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx za xxxxxxx xxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxx xxxx kolaterál xx xxxxxxx xxxx xxxxxxxxx xxxxxxx; Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxXxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx, na xxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxx nebo xxxx xxxxxxx xxxxxx xxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx smluvních xxxxxxxx, na jejichž xxxxxxx by xxxxxxxxxx xxxxxxxx nebo xxxx xxxxxxx xxxxxx mohly xxx xxxxxxx poskytnout xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [xxxx block]; Xxxxxxx xxxxxxx [member]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx, na jejichž xxxxxxx xx xxxxxxxx xxxxxx xxxx jeho xxxxxxx podniky xxxxx xxx povinny poskytnout xxxxxxxx podporu xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;14, xxxxxxx: XXXX 12 xxxx.&xxxx;X26 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx, xx xxxxxxx základě xx xxxxxxxx xxxxxx xxxx xxxx xxxxxxx xxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxx xxxx okolností, xxxxx by xxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx (např. xxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxx s povinností xxxxxx aktiv strukturované xxxxxxxx nebo poskytnutí xxxxxxxx xxxxxxx). [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxxxxXxxXxxxxxxxxXxxXxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx pro xxxxx xxxxxxxxx x&xxxx;xxxxxx xx xxxxxxx xxxx x&xxxx;xxxxx x&xxxx;xxxxxxx akcií |
Zveřejnění: XXX 1 odst. 79 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxx pro xxxxx xxxxxxxxx x&xxxx;xxxxxx xx xxxxxxx xxxx x&xxxx;xxxxx o prodeji xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx x&xxxx;xxxxxx reklasifikace xxxx xxxxxxxxxx závazky x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;80X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx a důvodů xxxxxxxxxxxxx xxxxxxxx mezi xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxXxxxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxxx xx xxxxxxxxx skupina x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx o pravidlech x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX&xxxx;13 odst. IE65 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx pro oceňování xxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxXxxxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, komu xx xxxxxxxxx skupina v rámci xxxxxx jednotky, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky pro xxxxxxxxx, vlastní kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxx, xxxx se xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx rozhoduje x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx pro oceňování xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxXxxxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx rozhoduje 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, která xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky pro xxxxxxxxx xxxxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx po xxxxxxxx účetního období, xxxxx xxxxxxxx mění xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xx skončení xxxxxxxx xxxxxx, x&xxxx;xxxxxxxx xxxx, xxx xxxx xxxxxxxx xxxxx xxxxxxxx&xxxx;64 xxxxxxxxx&xxxx;XXX&xxxx;33, xxxxx xx xxxxxxxx xxxxxxx xxxxx xxxxxxxxx akcií x&xxxx;xxxxx xx konci xxxxxx, xxxxx xx xxxx xxxxxxxx xxxx koncem xxxxxx xxxxxxxx období. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxx období, xxxxx xxxxxxxx mění xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx v oběhu |
Zveřejnění: XXX 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx transakcí xx xxxxxxxx xxxxxxxx xxxxxx, x&xxxx;xxxxxxxx xxxx, jež xxxx xxxxxxxx xxxxx xxxxxxxx&xxxx;64 xxxxxxxxx&xxxx;XXX&xxxx;33, xxxxx xx xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx kmenových xxxxx x&xxxx;xxxxx xx xxxxx xxxxxx, xxxxx xx xxxx xxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxx období. [Xxxxx: Xxxxxxx xxxxx [member]; Xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfTransactionsWithRelatedParty |
text |
label |
Popis transakcí xx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 odst. 18 |
documentation |
Popis xxxxxxxxx xx spřízněnou xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxXXXX |
xxxx |
xxxxx |
Xxxxx přechodných xxxxxxxxxx xxx poprvé xxxxxxx xxxxxxxx IFRS |
Zveřejnění: XXX 8 xxxx.&xxxx;28 písm. x) |
xxxxxxxxxxxxx |
Xxxxx přechodných xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx přijetím xxxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods |
text |
label |
Popis xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxx standard XXXX, xxxxx mohou xxx xxxx xx xxxxxxx období |
Zveřejnění: XXX 8 odst. 28 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx s prvním přijetím xxxxxxxxx standardu IFRS, xxxxx mohou xxx xxxx xx xxxxxxx xxxxxx. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx |
Xxxxxxxxxx: XXX 19 odst. 139 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx typu xxxxx definovaných požitků. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx typu xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxx xxxxx, tj. xxxxx xxxxxxxxxxxx příspěvků, xxxx xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
xxxx |
xxxxx |
Xxxxx druhu xxxxxxx xxxxxxxxxx strukturované xxxxxxxx, xxxx xx x&xxxx;xxxx xxxx účetní xxxxxxxx xxxxxxx vázána |
Zveřejnění: XXXX 12 odst. 15 xxxx. a), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx finanční xxxx jiné xxxxxxx (xxxx. nákup xxxxx xxxxxxxxxxxxx jednotky nebo xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx) xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xx x&xxxx;xxxx byla xxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxx, xxx xxxxxx jednotka xxxxxxxxxxxxx xxxxxxxx pomohla při xxxxxxxxx finanční podpory. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Podpora poskytnutá xxxxxxxxxxxxx jednotce, xxxx xx x&xxxx;xxxx xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
xxxx |
xxxxx |
Xxxxx xxxxx podpory, xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx xxxxxxx xxxxxxxx dceřinému xxxxxxx, aniž xx xx x&xxxx;xxxx zavazovala xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 odst. 19E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxx xx xx x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx jednotek [text xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxx xxxxxxxxx xxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx veličin u těchto xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx druhů xxxxx dotčených xxxxxxx xxxxx použitých k ocenění xxxxx spadajících xx xxxxxxx působnosti xxxxxxxxx XXXX 17 a postupů x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx metod. |
||||
ifrs-full |
DescriptionOfTypesOfIncomeFromStructuredEntities |
text |
label |
Popis xxxxx xxxxxx xx strukturovaných xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;27 xxxx.&xxxx;x), xxxxxxx: XXXX 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx výnosů xx xxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxXxxXxxxxxxxXxxxXxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxx x&xxxx;xxxxxx, x&xxxx;xxxxx jednotlivé xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx xxx příjmy |
Zveřejnění: XXXX 8 xxxx.&xxxx;22 xxxx. b) |
documentation |
Popis typů xxxxxxx a služeb, x&xxxx;xxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxx. [Xxxxx: Výrobky x&xxxx;xxxxxx [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxxxx povinností |
Zveřejnění: XXXX 15 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx a souvisejících povinností xx smlouvách xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxXxXxxxxXxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxx jednotky xxxxxxxxxx xx své xxxxxxxx [xxxx block] |
Zveřejnění: IAS 1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx významných xxxxxxxx xxxxxxxxxx se xxxxxxxx xxxx podmínek, které xxxxx vést x&xxxx;xxxxxxxx xxxxxxxxxxxx o schopnosti xxxxxx xxxxxxxx xxxxxxxxxx xx xxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx nesplněných xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxx xxxxxx xx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;57 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx podmínek x&xxxx;xxxxxxxxx xxxxxxx spojených xx xxxxxxxx dotacemi xx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx, biologická xxxxxx, v pořizovací xxxx |
Xxxxxxxxxx: XXX 41 odst. 54 xxxx. e) |
documentation |
Popis xxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 odst. 118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxx nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx, xxxxxxxxxx xxxxxxxx majetek, xxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx životnosti xxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx, xxxxxxx, xxxxxx a zařízení |
Zveřejnění: XXX 16 xxxx.&xxxx;73 xxxx. c) |
documentation |
Popis xxxxxxxxxx xxxxxxx xxx xxxxxxx, xxxxxx a zařízení. [Xxxxx: Xxxxxxx, budovy a zařízení] |
||||
ifrs-full |
DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets |
text |
label |
Popis xxxxxxxxxxx postupů použitých xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx jednotkou xxx ocenění xxxxx xxxxxxx hodnotou (xxxxxxxxx xxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx a postupech xxxxxxxxx x&xxxx;xxxxxxxxx změny xxxxxxx xxxxxxx hodnotou xxxx xxxxxxxxxxxx obdobími). |
||||
ifrs-full |
DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments |
text |
label |
Popis oceňovacích xxxxxxx použitých xxx xxxxxxx reálnou xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxx ocenění jejích xxxxxxxxx kapitálových nástrojů xxxxxxx hodnotou (xxxxxxxxx xxxxxx, jakým xxxxxx xxxxxxxx rozhoduje x&xxxx;xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx ocenění xxxxxxx hodnotou xxxx xxxxxxxxxxxx obdobími). |
||||
ifrs-full |
DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities |
text |
label |
Popis xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx reálnou hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxx závazků xxxxxxx xxxxxxxx (xxxxxxxxx xxxxxx, xxxxx xxxxxx jednotka xxxxxxxxx x&xxxx;xxxxx pravidlech x&xxxx;xxxxxxxxx oceňování x&xxxx;xxxxxxxxx xxxxx ocenění reálnou xxxxxxxx mezi xxxxxxxxxxxx xxxxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxXxxxxXxxxxxXxxxXxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxXxXxXxxxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx ocenění x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxx nekontrolního xxxxxx v nabývaném podniku xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xx stanovení nekontrolního xxxxxx x&xxxx;xxxxxxxxx podniku xxxxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxx podnikových kombinací, xx xxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxx xxxx xxxx než 100&xxxx;% xxxxxx na xxxxxxxx xxxxxxxx nabývaného xxxxxxx. [Xxxxx: V reálné hodnotě [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx ocenění [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxXxxxxXxxxxxXxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx technik x&xxxx;xxxxxxxxx xxxxxx xx xxxxxx xxxxxxxxx k ocenění xxxxxxxxx protihodnoty |
Zveřejnění: IFRS 3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx 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 xxxxxxxxx při xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx (xxxx. xxxxx xxxxxxx, xxxxxxxxx xxxxxxx a výnosový xxxxxxx) xxxxxxxxx xxx ocenění xxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Nákladový xxxxxxx [xxxxxx]; Výnosový přístup [xxxxxx]; Tržní přístup [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx technik xxxxxxxxx při ocenění xxxxxxx hodnotou, vlastní xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. d) |
documentation |
Popis xxxxxxxxxxx technik (např. xxxxx xxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx) xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxxx [member]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx použitých xxx xxxxxxx reálnou hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx (xxxx. xxxxx xxxxxxx, nákladový xxxxxxx x&xxxx;xxxxxxxx xxxxxxx) xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Techniky ocenění [xxxxxx]; Nákladový přístup [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Tržní přístup [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx ocenění xxxxxxxxx xx xxxxxxxxx xxxxxx hodnoty xxxxxxx x&xxxx;xxxxxxx xx vyřazení |
Zveřejnění: XXX&xxxx;36 xxxx.&xxxx;130 xxxx. x) xxx xx), xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 písm. e) |
documentation |
Popis xxxxxxx xxxxxxx xxxxxxxxx xx stanovení xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx). [Odkaz: Techniky xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Zveřejnění: XXXX 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx rozhodných podmínek x&xxxx;xxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na akcie, xxxxx existovala xxxxxxx xxxxx období. Xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xx své xxxxxxxx podobné typy xxxxx o úhradách xxxxxxxx xx akcie, xxxx xxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx změny xxxxxxxx pravidla. |
||||
ifrs-full |
DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations |
text |
label |
Popis xxxx, xxx xxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;119 písm. a) |
documentation |
Popis xxxx, xxx xxxxxx jednotka xxxxxxx splní xxx xxxxxxx x&xxxx;xxxxxx. [Odkaz: Xxxxxxx k plnění [member]] |
||||
ifrs-full |
DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties |
text |
label |
Popis xxxx, zda xx xxxxxx jednotka xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx: XXXX 12 xxxx. B26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xx xxxxxx xxxxxxxx xxxxxxx absorbovat xxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx stranami |
||||
ifrs-full |
DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach |
text |
label |
Popis xxxx, xxx účetní jednotka xxxxxxx xxxxxx xx xxxxxxx xxxxxxx xxxxx x&xxxx;xxxxx finančního rizika xxx xxxxxxx metody xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;97 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx provádí úpravu xx xxxxxxx xxxxxxx xxxxx a dopad finančního xxxxxx při xxxxxxx xxxxxxxx 56 x&xxxx;xxxx.&xxxx;57 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. Xxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx xxxxxx popsaná v odstavcích 53 až 59 xxxxxxxxx XXXX 17, xxxxx zjednodušuje ocenění xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx krytí xxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxxxxXxxxxxXxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx je investice xx přidruženého podniku xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx reálnou hodnotou |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xx investice xx přidruženého xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxXxxxxxXxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xx xxxxxxxxx xx xxxxxxxxxx podniku xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xx xxxxxxxxx xx xxxxxxxxxx podniku xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx hodnotou. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx podniky [member]] |
||||
ifrs-full |
DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable |
text |
label |
Popis xxxx, zda xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxx prakticky xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;12 odst. 82A |
documentation |
Popis xxxx, xxx existují xxxxxxxxxxx xxxxxx xxxxxxxx, xxxxx nejsou xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx by xxxx xxxxxxxxx xxxxxxx xxxxxxxx akcionářům účetní xxxxxxxx v jurisdikcích, kde xx xxxxx xxxxxxxxx xxxx xx xxxxx xxxxx nebo xxxxx, xxxxxxxx část xxxx xxxx xxxxx xxxx xxxx xxxxxxxxxxx zisk xx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx účetní xxxxxxxx, nebo xxx xxxxx xxx xxxx xx xxxxx xxxxxxxxxxx xxxx jsou xxxxxxx, xxxxxxxx xxxx nebo xxxx xxxxx xxxx xxxx xxxxxxxxxxx xxxx xx xxxxxxxx jako xxxxxxxxx akcionářům xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx toho, zda xx xxxxxxx xxxxxxxx xx třetí xxxxxx xxxxxxxxxx v ocenění xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 odst. 98 |
documentation |
Popis xxxx, zda xx xxxxxxx xxxxxxxx od xxxxx xxxxxx zohledněno x&xxxx;xxxxxxx reálnou hodnotou x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx a emitovaných s neoddělitelným xxxxxxxx posílením xx xxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxXXXX |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxx xxxxxxxx pravidla byla xxxxxxxxx x&xxxx;xxxxxxx s přechodnými xxxxxxxxxxxx poprvé xxxxxxxxx xxxxxxxxx IFRS |
Zveřejnění: XXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx skutečnosti, xx xxxxx účetního xxxxxxxx xxxx xxxxxxxxx v souladu x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx IFRS. [Xxxxx: IFRS [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx nebo ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx půjčky xxxx xxxxxxxxxx v reálné hodnotě xxxxxxxx xx zisku xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx. d) |
documentation |
Tento xxxx představuje xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx reálné xxxxxxx xxxxxxxxx zboží xxxx xxxxxx xxxx reálné xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxx xx akcie |
Zveřejnění: IFRS 2 xxxx.&xxxx;46 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xxx xxxxxx xxxxxxxxxx účetní závěrky xxxxxxxxx, xxx xxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxx xxxx xxxxxx xxxx xxxxxx xxxxxxx poskytnutých xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxx xxxxxxxx splatných xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXXX&xxxx;17 odst. 15 |
documentation |
Částka rozdílu xxxx účetní hodnotou xxxxxxxxx xxxxxxxx a účetní xxxxxxxx xxxxxxxxxxx nepeněžních xxxxx při vypořádání xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxXxXxxxxxxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxx závazku x&xxxx;xxxxxxx, xxxxxx je xxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;10X písm. x), xxxxxxxxxx: XXXX 7 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx xx xxxxxx xxxxxxx finančního xxxxxxx vyšší (xxxxx) xxx částka, xxxxxx xx xxxxxx jednotka xxxxxxx xxxxxx xxxxxxxx xxxxxxxx závazku xxx xxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx nástroj z pokračujících xxxxxxxx, xxxxxxxxxx nástroje x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx pro xxxxxxxxxx nástroj, který xx xxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx předem xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx nástroj, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx nástroj x&xxxx;xxxxxxxxxx xxxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx nástroj x&xxxx;xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx nástroj, který xx xxxxxx na xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx; Ukončené xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (ztráty) xx nástroj, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (ztráty) xx xxxxxxxxxx nástroj, xxxxx xx podílí xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx určeného xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx xxxxxx, kapitálové nástroje x&xxxx;xxxxxx s výjimkou xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxx |
X.XX duration |
label |
Ukazatel xxxxxxxxx xxxxx (xxxxxx) xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;66, zveřejnění: XXX&xxxx;33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxx zisku (ztráty) xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxx v průběhu xxxxxx xxxxxx (xxxxxxxxxx), xxxxxxx xxx xxxxxxx xx xxxxxx o účinky xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]; Xxxxxx průměr [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx jak xxxxx xxxxxx, tak x&xxxx;xxxxxx „Xxxxxxxx xxxxxxxx zisku (xxxxxx) na xxxxx“, xxxx: x) xx xxxxxxxx ukazatel xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx zisku xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx řádkovou xxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx podle xxxxxxxx 67 standardu IAS 33. |
||||
xxxxxXxxxx |
Xxxxxxxx zředěného zisku (xxxxxx) xx akcii xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X.XX duration |
label |
Ukazatel zředěného xxxxx (xxxxxx) na xxxxx z pokračujících xxxxxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;66, xxxxxxxxxx: IAS 33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx zisku (ztráty) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx akcii] |
||||
commentaryGuidance |
Vykázaná xxxxxxx xx xxxx být xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx x&xxxx;xxxxxx „Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx“, xxxx: x) xx základní xxxxxxxx xxxxx xx akcii x&xxxx;xxxxxxxx zředěného zisku xx xxxxx xxxxxxx x&xxxx;x) účetní jednotka xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx ukazatele podle xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
ifrs-full |
DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx z pokračujících xxxxxxxx, xxxxxx čistých xxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx regulaci a čistých xxxx xxxxxxxxxxx odložené xxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxx změny xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx a čisté změny xxxxxxxxxxx xxxxxxxx daně. [Xxxxx: Xxxxxxxx xxxxxxxxx xxxxx (ztráty) xx xxxxx; Čisté změny xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx související s hospodářským xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx odložené daně; Xxxxxxxxxxx xxxxxxxx [member]] |
||||
commentaryGuidance |
Vykázaná xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxxxxx činností, včetně xxxxxxx změn xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxxxx změn xxxxxxxxxxx xxxxxxxx xxxx“, xxxx: x) xx základní xxxxxxxx xxxxx na xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx jednu xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx xxxxx odstavce 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx akcii x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, zveřejnění: XXX&xxxx;33 odst. 68 |
documentation |
Ukazatel xxxxxxxxx xxxxx (ztráty) na xxxxx x&xxxx;xxxxxxxxxx činností. [Xxxxx: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx; Xxxxxxxx činnosti [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx by xxxx xxx označena xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx ukazatel xxxxx (ztráty) na xxxxx x&xxxx;xxxxxxxxxx činností“, xxxx: x) xx xxxxxxxx xxxxxxxx zisku xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx zisku xx xxxxx xxxxxxx a b) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx položku, xxx xxxxxxxx oba xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx IAS 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX duration |
label |
Ukazatel xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx účtů časového xxxxxxxxx xxx xxxxxx xxxxxxxx a čistých xxxx xxxxxxxxxxx odložené xxxx |
Xxxxxxxxxx: XXX 33 odst. 67, xxxxxxxxxx: IFRS 14 odst. 26 |
documentation |
Ukazatel xxxxxxxxx xxxxx (ztráty) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, který xxxxxxxx xxxxx změny zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci x&xxxx;xxxxx xxxxx související xxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxxxx zisku (xxxxxx) xx akcii; Xxxxx změny xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx související xxxxxxxx xxxx; Xxxxxxxx xxxxxxxx [member]] |
||||
commentaryGuidance |
Vykázaná hodnota xx xxxx být xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx prvkem, xxx xxxxxx „Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx akcii z ukončených xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx regulaci a čistých xxxx xxxxxxxxxxx xxxxxxxx xxxx“, když: x) xx základní xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx rovnají x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, aby xxxxxxxx xxx xxxxxxxxx podle xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx zisku (xxxxxx) xx xxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxx, xxxxx zahrnuje xxxxx změny zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxx související xxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxxxx zisku (xxxxxx) na xxxxx; Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx být xxxxxxxx dvakrát, x&xxxx;xx xxx tímto xxxxxx, xxx prvkem „Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx, xxxxxx xxxxxxx změn xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx související xxxxxxxx xxxx“, když: x) se základní xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx na xxxxx xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx jednu xxxxxxxx xxxxxxx, aby xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx vliv xxxxxxxxxxxxxxx nástrojů na xxxxx xxxxxxxxx akcií |
Obvyklá xxxxx: IAS 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx potenciálních xxxxxxxxx xxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx konverzí konvertibilních xxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxxxxxXxXxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxx akciových xxxx xx počet kmenových xxxxx |
Xxxxxxx xxxxx: XXX 33 xxxx.&xxxx;70 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx potenciálních xxxxxxxxx xxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx leasingy xxxxxx xxx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. h) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx kombinacích. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku |
Obvyklá praxe: XXX 40 xxxx.&xxxx;75 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx (xxxxxx xxxxx x&xxxx;xxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx provozní náklady x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx náklady x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;75 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx provozních nákladů (xxxxxx xxxxx a údržby) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx období, xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;75 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx přímých xxxxxxxxxx xxxxxxx (xxxxxx xxxxx x&xxxx;xxxxxx) vzniklých x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, který xxxxxxxxxxx xxxxxxx v průběhu xxxxxx, vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx na xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx ředitelům xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx pojistných xxxxx [xxxx] |
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 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 132 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;107, xxxxxxxxxx: xxxxxx od 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.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx pojistné xxxxxxx x&xxxx;xxxxxxx xxxxxxx xx&xxxx;xxxxxxxxx pojistné smlouvy x&xxxx;xxxxxx zajistné xxxxxxx. Xxxxxxxxxxx také standardní xxxxxxx pro osu „Xxxxxxx pojistných xxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx úsudků x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx, xxxxx provedlo xxxxxx x&xxxx;xxxxx aplikace xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx mají xxxxxxxxxxxxxx vliv xx xxxxxx vykázané x&xxxx;xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx účetní xxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxxxx, a o dalších xxxxxxxx zdrojích xxxxxxxxx x&xxxx;xxxxxxxx xx konci xxxxxxxx období, x&xxxx;xxxxx xxxxxxxx vysoké xxxxxx, xx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxxxx úpravy xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xxxxxxxx období x&xxxx;xxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx výdajů xxxxxxxx xxxxxx x&xxxx;xxxxxxx závazků. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx; Xxxxxxx závazky] |
||||
ifrs-full |
DisclosureOfAcquiredReceivablesAbstract |
label |
Zveřejnění xxxxxxxx pohledávek [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx pohledávek xxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx nabytých xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na 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 pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx odhady [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) bod iii) |
documentation |
Zveřejnění skutečných xxxxxxxxxx událostí ve xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxx výše xxxxxx (xx. vývoje xxxxxxxxxx xxxxxx). Xxxxxxxxxx informací x&xxxx;xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxx xxxxxxx (xxxxxxx) nejranější xxxxxxxx xxxxxxxx událost (xxxxxxxx), u níž (xxxxx) xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxx a načasování xxxxxx xxxxxxxxxx xxxxxx xx&xxxx;xxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxx, xxx začínalo více xxx 10 let xxxx koncem xxxxxxxx xxxxxx. Účetní xxxxxxxx xxxxxx xxxx informace x&xxxx;xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx pojistných xxxxxxxx, u nichž xx xxxxxxxxx xxxxxxx xxxx x&xxxx;xxxxxxxxxx výplat pojistného xxxxxx xxxxxxx vyřeší xxxxx jednoho xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx skutečných xxxxxxxxxx xxxxxxxx ve xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfActualClaimsComparedWithPreviousEstimatesTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxx s předchozími xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: XXX&xxxx;19 xxxx.&xxxx;137 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx ke xxxxxxx xxxx standardu XXX&xxxx;19. [Odkaz: Xxxxx xxxxxxxxxxxx požitků [member]] |
||||
ifrs-full |
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx dalších xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx nájemce [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;59 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dalších informací x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx činnostech pronajímatele [xxxx block] |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dalších xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx pronajímatele. |
||||
ifrs-full |
DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx pochopení xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx: XXX&xxxx;7 odst. 50 |
documentation |
Zveřejnění xxxxxxxxxxx xxxxxxxxx, které xxxxx xxx pro xxxxxxxxx xxxxxx xxxxxxx významné xxx pochopení xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx [xxxx block] |
Zveřejnění: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx dodatečných xxxxxxxxx, xxxxx nejsou xxxxxxxx xxxxx xx xxxxxxxx xxxxxx xxxxxxx, xxx které jsou xxxxxxxxxx x&xxxx;xxxxxx pochopení. |
||||
ifrs-full |
DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx pro expozici xxxx riziku, které 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 reprezentativní xxx expozici xxxxxx xxxxxxxx xxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx standardu XXXX 17 xxxxx xxxxxx xxxxxx, xxxxx xxxxxxxxxx xxxxxxxxx o expozici xxxxxx jednotky vůči xxxxxx xx&xxxx;xxxxx xxxxxxxx xxxxxx xxxxxx reprezentativní. |
||||
ifrs-full |
DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract |
label |
Zveřejnění xxxxx xxxxxxxxx, xxxx xxxxxx jednotka změnila xxxxxx rozdělení xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx hospodářským výsledkem x&xxxx;xxxxxxxx úplným xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxxxx úprav učiněných, xxxx xxxxxx xxxxxxxx xxxxxxx základ xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx mezi xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx úplným xxxxxxxxx x&xxxx;xxxxx s prvky xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx úprav xxxxxxxxx, xxxx účetní xxxxxxxx xxxxxxx základ xxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx plnění mezi xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx přímé účasti [Xxxxx: Popis xxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxx s prvky přímé xxxxxx; Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxx, když xxxxxx xxxxxxxx xxxxxxx xxxxxx rozdělení příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx plnění xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx xxxxxx výsledkem x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx přidružených k členům xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx úprav xxxxxxxxx, xxxx účetní xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxx (nákladů) z pojistného xxxxxx xxxx hospodářským xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx účasti [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx souvisejících x&xxxx;xxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx příjmů (nákladů) x&xxxx;xxxxxxxxxx xxxxxx mezi xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx u smluv x&xxxx;xxxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xx xxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění opravné xxxxxxx týkající se xxxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxxx ztrát. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: Xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 36 |
documentation |
Zveřejnění xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx. [Xxxxx: Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxx vrcholového xxxxxx xxxxxxxxxxx xxxxxxxxxxxx řídicími xxxxxxxx jednotkami [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, které xxxxxx xxxxxxxx xxxxxxxxxx xx služby členů xxxxxxxxxxx vedení poskytované xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxx vrcholového vedení, xxxxx xx xxxxxxxxx xxxxxxxxxx řídicí účetní xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxxx vedení xxxxxx xxxxxxxx nebo mateřského xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx účetní xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx na xxxxxx xxxxx vrcholového xxxxxx xxxxxxxxxxx xxxxxxxxxxxx řídicími xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx služby xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx řídicími xxxxxxxx jednotkami [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx členů xxxxxxxxxxx xxxxxx, které xx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx jednotky. |
||||
ifrs-full |
DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory |
text |
label |
Popis xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxx, které xxxx xxxxxxxxx zjistitelné |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx daňových xxxxxxxx, xxxxx by xxxx xxxxxxxxx výplaty xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx, kde xx sazba splatných xxxx xx xxxxx xxxxx xxxx nižší, xxxxxxxx část xxxx xxxx čistý xxxx xxxx nerozdělený xxxx xx vyplacen xxxx xxxxxxxxx akcionářům xxxxxx xxxxxxxx, xxxx xxx xxxxx xxx daně xx xxxxx refundovány xxxx xxxx xxxxxxx, xxxxxxxx xxxx xxxx xxxx čistý xxxx xxxx xxxxxxxxxxx xxxx xx xxxxxxxx jako xxxxxxxxx akcionářům účetní xxxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, které xxxx xxx xxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, 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 xx datu vykázání [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx, xxxxx xxxx xxx xxxxxxxx nebo vypořádány xx dvanácti xxxxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxx nebo xxxxxxxxxx xxx x&xxxx;xxxxx xx xxxx xxx xxxxxxxx xxxxxx, tak x&xxxx;xxxxx xxxx než xxxxxxxx xxxxxx xx xxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 61 |
documentation |
Zveřejnění xxxxxx, xxxxx mají xxx xxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, xxxxx obsahují xxxxxx, xxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxx xxx x&xxxx;xxxxx xx xxxx xxx xxxxxxxx xxxxxx, xxx x&xxxx;xxxxx xxxx xxx xxxxxxxx xxxxxx xx datu xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xxxx xxx xxxxxxxx xxxx vypořádány xx dvanácti xxxxxxxx, x&xxxx;xxxx xxxxx a závazků, xxxxx xxxxxxxx částky, xxx mají xxx xxxxxxxx xxxx xxxxxxxxxx xxx v rámci ne xxxx xxx dvanácti xxxxxx, tak x&xxxx;xxxxx xxxx než xxxxxxxx xxxxxx xx xxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xxxx být xxxxxxxx xxxx vypořádány xx xxxxxxxx měsících, u tříd xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx xxxxxx, xxx xxxx být uhrazeny xxxx xxxxxxxxxx xxx x&xxxx;xxxxx xx více xxx xxxxxxxx xxxxxx, xxx x&xxxx;xxxxx xxxx xxx xxxxxxxx xxxxxx xx xxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 61 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, xxxxx obsahují částky, xxx xxxx xxx xxxxxxxx nebo xxxxxxxxxx xxx x&xxxx;xxxxx xx xxxx xxx xxxxxxxx xxxxxx, tak x&xxxx;xxxxx xxxx xxx xxxxxxxx xxxxxx xx datu xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx z pojistných xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxx x&xxxx;xxxxxxxxxx xxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfAnalysisOfInsuranceRevenueTable |
table |
label |
Zveřejnění xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx z pojistných xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx analýzy ostatního xxxxxxx xxxxxxxx xxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory |
text block |
label |
Zveřejnění xxxxxxx xxxxxxxxx úplného xxxxxxxx xxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx analýzy xxxxxxxxx xxxxxxx výsledku xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx ostatního xxxxxxx xxxxxxxx podle xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 106A |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxx úplného výsledku xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxXxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx: XXX&xxxx;19 xxxx.&xxxx;137 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, xxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx: x)&xxxx;xxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx xx xxxxxx a důchodcům; x)&xxxx;xxxx xxxxxxxxxxxxx xxxxxxx a narostlými, xxxxx xxxxxxxxxxx xxxxxxx; x&xxxx;x) mezi xxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxxxxxxx xx xxxxxxx xxxx xxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v současné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxx ukončených xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxx xxxxxx ukončených xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx analýzy xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Ukončené xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx jediné xxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable |
table |
label |
Zveřejnění analýzy xxxxxx xxxxxx ukončených xxxxxxxx [table] |
Zveřejnění: IFRS 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxx jediné xxxxxx xxxxxxxxxx činností. |
||||
ifrs-full |
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract |
label |
Zveřejnění xxxxx x&xxxx;xxxxxxx s vysokým xxxxxxx xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx a závazků x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 125 |
documentation |
Zveřejnění xxxxx x&xxxx;xxxxxxx, x&xxxx;xxxxx existuje xxxxxx xxxxxx významných xxxxx x&xxxx;xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxx [line items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx aktiv x&xxxx;xxxxxxx x&xxxx;xxxxxxx rizikem xxxxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx týkajících xx xxxxx a závazků s vysokým xxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx na xxxxxxx xxxxxxx xx xxxxxxx nebo xxxxxxx xxxxx se xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxx xxxxxxxxxx na xxxxxxx xxxxxxx xx získání xxxx xxxxxxx smluv xx zákazníky [text xxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx na xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx na xxxxxxx xxxx xxxxxxx xxxxx se xxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné nebo xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx vykázaných na xxxxxxx xxxxxxx na xxxxxxx xxxx splnění xxxxx xx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 písm. a) |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxx vykázaných xx základě xxxxxxx xx získání xxxx xxxxxxx smluv xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx nákladů xxxxx xxxxx xxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 104, xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxx xxxxx funkce xx výkazu xxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx přiřazení xxxxxxx xxxxx xxxxx xxxxxx funkci [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Tyto pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx přiřazení xxxxxxx xxxxx druhů xxxxxx xxxxxx [table] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;104, xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxx xxxxx analýze xxxxxxx xxxxx xxxxxx xx xxxxxx xxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxx xxxxxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxx xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx schválení xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx účetní xxxxxxx xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: Xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IAS 1 xxxx.&xxxx;10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 10 xxxx. e) |
documentation |
Zveřejnění základu xxxxxxxxx xxx konsolidaci. |
||||
ifrs-full |
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx přípravy xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xxx přípravu účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx biologických xxxxx, xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx vztahujících xx xx xxxxxxxxxx aktiva [xxxx xxxxx] |
Xxxxxxxxxx: XXX 41 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxx xx xx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 23 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx do xxxxx xxxxxxx xxxxxxxx xxxxxxxxx, xxxxxxx od xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 11 odst. X5 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxx xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 3 –, zveřejnění: |
documentation |
Úplné zveřejnění xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [table] |
Zveřejnění: XXXX 3 xxxx. X64 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx peněžních xxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxxxx u centrálních xxxx [xxxx block] |
Obvyklá praxe: XXX 1 odst. 10 xxxx. e) |
documentation |
Zveřejnění peněžních xxxxxxxxxx a zůstatků xx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx. [Xxxxx: Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx [xxxx block] |
Zveřejnění: IAS 7 – Předložení xxxxxx x&xxxx;xxxxxxxxx xxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx výkazu o peněžních xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfChangesInAccountingEstimatesExplanatory |
text block |
label |
Zveřejnění xxxx x&xxxx;xxxxxxxx odhadech [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx v účetních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfChangesInAccountingEstimatesTable |
table |
label |
Zveřejnění xxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 odst. 39 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx změn x&xxxx;xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění změn x&xxxx;xxxxxxxx pravidlech, účetních xxxxxxxx x&xxxx;xxxxxxx [text xxxxx] |
Xxxxxxxxxx: IAS 8 – Účetní pravidla |
documentation |
Úplné xxxxxxxxxx změn x&xxxx;xxxxxxxx xxxxxxxxxx, účetních odhadech x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx vyplacených xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx kategorií základního xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 písm. a) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx použitých xxxx kolaterál. |
||||
ifrs-full |
DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx a podmíněných závazků [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxxxxx |
xxxxx |
Xxxxxxxxxx srovnávacích xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [abstract] |
||
ifrs-full |
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx předchozích XXXX [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxxxxxxx srovnávacích xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx XXXX x&xxxx;xxxxx xxxxxx xxxxxxx účetní xxxxxxxx xxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx srovnávacích informací xxxxxxxxxxxx xxxxx předchozích XXXX [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx předchozích XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx struktury skupiny [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;10 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx (xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxxx). [Odkaz: Xxxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx složených xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxx finančních nástrojů, xxxxx obsahují jak xxxxxxxxxx, xxx xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxx (xxxx. xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx nástroj). [Xxxxx: Xxxxxxxx [member]; Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxx závěrky [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;27 – Xxxxxxxxxx, zveřejnění: XXXX&xxxx;12 – Cíl |
documentation |
Úplné zveřejnění xxxxxxxxxxxx xxxxxx závěrky. |
||||
ifrs-full |
DisclosureOfContingentLiabilitiesAbstract |
label |
Zveřejnění xxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx závazků [xxxx block] |
Zveřejnění: XXX&xxxx;37 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Podmíněné závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podmíněných xxxxxxx x&xxxx;xxxxxxxxx kombinaci [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Odkaz: Xxxxxxxxx závazky [xxxxxx]; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podmíněných závazků x&xxxx;xxxxxxxxx kombinaci [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfContingentLiabilitiesInBusinessCombinationTable |
table |
label |
Zveřejnění xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 3 odst. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. |
||||
ifrs-full |
DisclosureOfContingentLiabilitiesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx závazků [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx podmíněných xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx přetrvávající xxxxxxxxxxxxx v odúčtovaných finančních xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx angažovanosti x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. 42E, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx angažovanosti x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx angažovanosti x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [table] |
Zveřejnění: XXXX&xxxx;7 odst. 42E, xxxxxxxxxx: XXXX 7 odst. 42G |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx přetrvávající xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění nákladů xx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxx. [Odkaz: Xxxxxxx xx prodej] |
||||
ifrs-full |
DisclosureOfCreditRiskExplanatory |
text block |
label |
Zveřejnění xxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;10 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 – Xxxxxxx xxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx úvěrového rizika. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx úvěrového xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxx xxxxxxxxx rizika [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 35M |
documentation |
Zveřejnění xxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxxx je xxxxxxx xxxxxx xxxxxxx xxxxxxxxx aktivům xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxx xxxxxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxx úvěrového rizika. |
||||
ifrs-full |
DisclosureOfCreditRiskOfInsuranceContractsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx úvěrového xxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39 písm. d) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění dluhových xxxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxxxxxx; Xxxxxx xxxxxxx nástroje] |
||||
ifrs-full |
DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx odložené xxxxxxxxxx xxxx akvizice vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv. [Odkaz: Xxxxxxxx xxxxxxxxxx cena xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx výnosů xxxxxxxx xxxxxx. [Odkaz: výnosy xxxxxxxx období včetně xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx daní [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx; Odložené xxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfDefinedBenefitPlansExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx plánů definovaných xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx definovaných xxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxx xxxxxxxxxxxx požitků. |
||||
ifrs-full |
DisclosureOfDefinedContributionPlansExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx příspěvků. [Xxxxx: Xxxxxxx na xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx poměru, xxxxx xxxxxxxxxxxx příspěvků] |
||||
ifrs-full |
DisclosureOfDepositaryReceiptsAbstract |
label |
Zveřejnění xxxxxxx papírů xxxxxxxxxxxxx xxxx cenné papíry [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx jiné xxxxx xxxxxx [text xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxxx nahrazujících xxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxx [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 nebo xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxx papíry [xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx cenné xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx vkladů xx xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xx xxxx. [Xxxxx: Xxxxxx xx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx od xxxxxxxxx [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx nástrojů [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx derivátových xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx 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: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxxx aktivech [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací o biologických xxxxxxxx [xxxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících se xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o půjčkách [xxxx xxxxx] |
Xxxxxxx praxe: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují 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 |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx [xxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx podrobností o výpůjčkách. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 3 –, xxxxxxxxxx: používají xx odstavce 59 x&xxxx;61 |
xxxxxxxxxxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o koncentracích xxxxxx, které vyplývá xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [abstract] |
||
ifrs-full |
DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxxxx rizika, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx IFRS 17 [xxxx block] |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 127 |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx rizika, xxxxx vyplývá ze xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o koncentracích rizika, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených k členům xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx informací o koncentracích xxxxxx, xxxxx vyplývá xx xxxxx spadajících xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4Xxxxxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx 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. x) xxxxxxxxx XXXX 4 [text xxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx informací 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 xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx o finančních xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4 xxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných informací x&xxxx;xxxxxxxxxx aktivech podle odst. 39E xxxx. x) standardu XXXX 4 xxx xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o finančních xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 xxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o finančních xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx. a) xxxxxxxxx XXXX 4 xxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 xxx přidružené podniky [xxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 xxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx aktivech podle odst. 39E xxxx.&xxxx;x) standardu IFRS 4 xxx xxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací o finančních xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. x) xxxxxxxxx XXXX 4 xxx společné xxxxxxx [xxxx block] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx aktivech xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4 xxx společné xxxxxxx. [Xxxxx: Finanční xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) standardu IFRS 4, reálná hodnota] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 pro xxxxxxxx xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx podrobných informací x&xxxx;xxxxxxxxxx aktivech podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx IFRS 4 xxx xxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39J |
documentation |
Tabulka xxx xxxxxxxxxx podrobných xxxxxxxxx o finančních xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4 xxx xxxxxxxx podniky. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx. x) xxxxxxxxx XXXX 4 [line 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 |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx aktivech podle odst. 39E xxxx.&xxxx;x) standardu IFRS 4 [xxxxx] |
Xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx informací 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 nástrojích [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;31, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X, zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx položkách [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx položkách [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 24B |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx položky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o zajištěných položkách [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 24B |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: Xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx o zajištěních. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o zajišťovacích xxxxxxxxxx [xxxx block] |
Zveřejnění: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Zajišťovací nástroje [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxxxx nástrojích [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutHedgingInstrumentsTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o zajišťovacích xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx informací xxxxxxxxxx xx podrobností o zajišťovacích xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx aktivech [xxxx block] |
Zveřejnění: IAS 38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx o investičním xxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;40 odst. 32A |
documentation |
Zveřejnění podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx nemovitém xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory |
text block |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx a zařízeních [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;16 odst. 73 |
documentation |
Zveřejnění xxxxxxxxxx informací x&xxxx;xxxxxxxxx, xxxxxxxx a zařízeních. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;29 odst. 6 |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx ze xxxxx xx zákazníky [abstract] |
||
ifrs-full |
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx členění xxxxxx xx xxxxx xx xxxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;15 odst. 114 |
documentation |
Zveřejnění členění xxxxxx xx smluv xx zákazníky. [Xxxxx: Xxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx xxxxxx xx xxxxx xx xxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy zařazené xx tabulky. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx ze xxxxx xx zákazníky [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 odst. 114 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx ze smluv xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Ukončené činnosti [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění dividend [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx rozdělení xxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxx k jimi drženému xxxxxx xx xxxxxxxxx xxxxx kapitálu. |
||||
ifrs-full |
DisclosureOfEarningsPerShareExplanatory |
text block |
label |
Zveřejnění xxxxx xx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 33 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění vlivu xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxx jednotky na xxxxxx závěrku. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx měnových xxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 21 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx dopadů xxxx měnových kurzů. |
||||
ifrs-full |
DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract |
label |
Zveřejnění xxxxxx prvotně vykázaných xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dopadu xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx období. [Xxxxx: Xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx pojistných xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxxxxx xxxxxxxxxx pojistných xxxxx [xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx smluv x&xxxx;xxxxx období. |
||||
ifrs-full |
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstract |
label |
Zveřejnění dopadu xxxxxxxxxxxxx překrývacího xxxxxxxx xx hospodářský výsledek [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění dopadu xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: xxxxxx xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxxxxxxxxxxx xxxxxxxxxxxx přístupu xx xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxx podniků [abstract] |
||
ifrs-full |
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxxxxxxxxxxx xxxxxxxxxxxx přístupu na xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx standardu IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx hospodářský xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxx podniků [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na hospodářský 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 xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx přístupu xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: účinný xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxx reklasifikace xxxxxxxxxxxx xxxxxxxx na hospodářský xxxxxxxx u společných podniků [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx reklasifikace xxxxxxxxxxxx xxxxxxxx xx hospodářský xxxxxxxx u společných podniků [xxxxx] |
Xxxxxxxxxx: účinný xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 odst. 39M |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx dopadu xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx u společných xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx přístupu xx hospodářský výsledek [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné nebo xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable |
table |
label |
Zveřejnění xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx [table] |
Zveřejnění: účinný xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx reklasifikace xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxXxXxxXxxxxxXxXxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xxxx podílu xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx nemají xx xxxxxxxx xxxxxx xxxxxxxx, xx xxxxxxx kapitál xxxxxxxxxxx na xxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 18 |
documentation |
Zveřejnění xxxxxxxx zobrazujícího xxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx podniku, xxxxx nemají xx xxxxxxxx ztrátu xxxxxxxx, xx xxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx podniku. |
||||
ifrs-full |
DisclosureOfEmployeeBenefitsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx požitků [xxxx xxxxx] |
Xxxxxxxxxx: XXX 19 – Rozsah xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx provozních segmentů xxxxxx jednotky [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 8 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxxxx segmentů. |
||||
ifrs-full |
DisclosureOfEventsAfterReportingPeriodExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx po xxxxxxxx xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 10 – Zveřejnění |
documentation |
Úplné zveřejnění xxxxxxxx po xxxxxxxx xxxxxxxx období. |
||||
ifrs-full |
DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory |
text |
label |
Popis xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx pohledávky, když xx využití xxxxxxx xx přebytku xxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxxx ze zrušení xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxx utrpěla xxxxxx x&xxxx;xxxxxxxxxx, xx xxxxx se xxxxxxxx xxxxxx pohledávka vztahuje |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;82 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxx, xxxx: x)&xxxx;xxxxxxx odložené xxxxxx xxxxxxxxxx je xxxxxxx na xxxxxxxx xxxxxxxxx zdanitelných zisků xxx xxxxx, xxxxx xxxxxxxxx ze xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx; a b) účetní xxxxxxxx xxxxxxx xxxxxx xxx x&xxxx;xxxxxx, xxxx předchozím xxxxxx v daňové xxxxxxxxxx, xx xxxxx se xxxxxxxx odložená daňová xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx xxxxxxxxxx, když xx využití xxxxxxx xx přebytku budoucích xxxxxxxxxxxx xxxxx xxx xxxxx xx xxxxxxx xxxxxxxxxxxx přechodných xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx, xx xxxxx se xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx nákladů xxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxx podle xxxxx. [Xxxxx: Xxxxxxx, xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx [xxxx block] |
Obvyklá praxe: XXX 1 odst. 10 xxxx. e) |
documentation |
Zveřejnění nákladů. |
||||
ifrs-full |
DisclosureOfExplorationAndEvaluationAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 6 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx rizikové expozice, xxxxxx účetní xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx přímo xxxxxxx xxxxxxxx xxxxxxxxxx úrovně xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx rizikové xxxxxxxx, xxxxxx xxxxxx xxxxxxxx xxxxxxxx pro zajišťovací xxxxxx xxxxx dotčené xxxxxxxx referenční úrovně xxxxxxxxx sazeb. |
||||
ifrs-full |
DisclosureOfExternalCreditExposuresAbstract |
label |
Zveřejnění xxxxxxxxx xxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx externích úvěrových xxxxxx [xxxx block] |
Příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx úvěrových xxxxxx. [Xxxxx: Externí xxxxxxx stupně [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx úvěrových xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx externích xxxxxxxxx xxxxxx [table] |
Příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx stupňů. |
||||
ifrs-full |
DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable |
text |
label |
Vysvětlení xxxxxxxxxxx x&xxxx;xxxxxx skutečnosti, xx xx xxxxxxxxxx informací x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xxxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 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 xxxxxxxx, xxxx xxxxx xxxxx xxxxxxxx všech xxxxxxxxxxx xxxxxxxxx, které xxxxxxx, xxxx xx xxxxxxx xxxxxxxx xxxxxx, xx xxxxxxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx reálnou xxxxxxxx [xxxx block] |
Zveřejnění: XXXX 13 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DisclosureOfFairValueMeasurementOfAssetsAbstract |
label |
Zveřejnění xxxxxxx xxxxx reálnou 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 [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx aktiv xxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx aktiv xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfFairValueMeasurementOfEquityExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx vlastního kapitálu xxxxxxx hodnotou. |
||||
ifrs-full |
DisclosureOfFairValueMeasurementOfEquityLineItems |
line items |
label |
Zveřejnění xxxxxxx xxxxxxxxx kapitálu xxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx ocenění xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx [table] |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx hodnotou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx závazků xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx reálnou xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx ocenění xxxxxxx xxxxxxx hodnotou [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx závazků xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx hodnoty xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx oceňované xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 11A písm. c) |
documentation |
Zveřejnění xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx označila xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Investice do xxxxxxxxxxxx nástrojů xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx úplného xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací o možných xxxxxxxxx mezi xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxx popsaných ve xxxxxxxxx XXXX&xxxx;7 odst. 29 xxxx.&xxxx;x) x&xxxx;x) [xxxx xxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 30 |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxx xxxx účetní xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx: a) investic xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxx cenu xx xxxxxxxx xxxx (xxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxxx), xxx xx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxx xxxxxxx hodnotu xxxx xxxxx xxxxxxxxxx xxxxxxxx; a b) smluv xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxxxxxxx xxxx možné xxxxxxxxxx ocenit xxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx xxxxxxx xxxxxxxxxx nástrojů. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]; V reálné xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract |
label |
Zveřejnění xxxxxx xxxxxxx investic do xxxxxxxxxxxx nástrojů xxxxxxxxxx xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx investic xx xxxxxxxxxxxx nástrojů označených xx oceňované xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable |
table |
label |
Zveřejnění xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx oceňované xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [table] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx oceňované xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx reálné hodnoty xxxxx xxxxx [abstract] |
||
ifrs-full |
DisclosureOfFairValueOfPlanAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxx plánu [xxxx xxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx aktiv xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxx xxxxx [xxxxxx]; Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx hodnoty xxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx hodnoty xxxxx xxxxx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxXxXxxxxXxxxXxXxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx použitých jako xxxxxxx pořizovací xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxXxXxxxxXxxxXxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxx pořizovací xxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;1 odst. 30 |
documentation |
Zveřejnění xxxxxxxx xxxxxx xxxxxxxxx jako xxxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx podle XXXX xxxxxx xxxxxxxx xxx xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxx nebo xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení; Xxxxxxxxxx xxxxxxxx majetek; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx použitých xxxx xxxxxxx xxxxxxxxxx xxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné xxxx xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable |
table |
label |
Zveřejnění xxxxxxxx hodnot xxxxxxx xxxxxxxxx jako xxxxxxx xxxxxxxxxx xxxx [table] |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx reálných xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxx xxxxxx xxxxxxx xxxxx IFRS xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx výnosu x&xxxx;xxxxxxxx a provizí (nákladu xx poplatky x&xxxx;xxxxxxx) [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (nákladu xx xxxxxxxx a provize). [Xxxxx: Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (náklad xx xxxxxxxx a provize)] |
||||
ifrs-full |
DisclosureOfFinanceCostExplanatory |
text block |
label |
Zveřejnění xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx výnosu (xxxxxxx) [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx (xxxxxxx). [Xxxxx: Finanční xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 u složek xxxxxxxxxxx splacení x&xxxx;xxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv dotčených xxxxxxx IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx splacení x&xxxx;xxxxxxxxx kompenzací [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxxxxx označení xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxx XXXX 9 u prvků xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx dotčených změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx xxxxxxxxx změnami IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx o označení finančních xxxxx x&xxxx;xxxxxxxx xxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx finančních aktiv xxxxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx xxxxxxxxx xxxxxxx XXXX 9 pomocí xxxxxxxxx XXXX 17 [text xxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních xxxxx xxxxxxxxx změnami XXXX 9 xxxxxx xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx dotčených xxxxxxx XXXX 9 xxxxxx xxxxxxxxx IFRS 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx změnami IFRS 9 pomocí xxxxxxxxx XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se finančních xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract |
label |
Zveřejnění xxxxxxxxxx aktiv x&xxxx;xxxx xxxxxxxxx použití XXXX 9 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9 [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9XxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table |
table |
label |
Zveřejnění xxxxxxxxxx aktiv x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9 [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx [text xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx určená x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx finančních aktiv xx splatnosti nebo xxxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx po splatnosti xxxx znehodnocených xxxxxxxxxx xxxxx [text block] |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních aktiv xx splatnosti nebo xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx aktiv [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx xx xxxxxxxxxx nebo xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx, u nichž xx xxxxxxxxxx překrývací přístup [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx, x&xxxx;xxxxx je xxxxxxxxxx překrývací xxxxxxx [xxxx block] |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv, x&xxxx;xxxxx je uplatňován xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx xxx xxxxxxxxxx podniky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx přístup xxx xxxxxxxxxx podniky [xxxx block] |
Zveřejnění: xxxxxx xxx xxxxxx použití xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx pro xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, u nichž je xxxxxxxxxx překrývací xxxxxxx xxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx přidružené xxxxxxx [table] |
Zveřejnění: účinný xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se finančních xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací přístup xxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv, x&xxxx;xxxxx xx uplatňován xxxxxxxxxx xxxxxxx xxx společné xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory |
text block |
label |
Zveřejnění xxxxxxxxxx aktiv, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxx [text block] |
Zveřejnění: xxxxxx při prvním xxxxxxx standardu IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních aktiv, x&xxxx;xxxxx je uplatňován xxxxxxxxxx xxxxxxx pro xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx uplatňován xxxxxxxxxx xxxxxxx pro xxxxxxxx xxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx, x&xxxx;xxxxx je uplatňován xxxxxxxxxx xxxxxxx xxx xxxxxxxx podniky [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx přístup [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv, x&xxxx;xxxxx xx uplatňován překrývací xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39L xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx aktiv, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx v celém xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx odúčtována v celém xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx finančních xxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx rozsahu. [Xxxxx: Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx rozsahu [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx v celém xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx aktiv, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [table] |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx v celém xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx nástrojích [abstract] |
||
ifrs-full |
DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx zisku xxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract |
label |
Zveřejnění xxxxxxxxxx nástrojů podle xxxx xxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxx sazby [text xxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních xxxxxxxx xxxxx xxxx xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nástrojů xxxxx xxxx xxxxxxx xxxxx [xxxx items] |
|
documentation |
Řádkové 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 |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx typu xxxxxxx xxxxx [xxxxx] |
Xxxxxxx praxe: XXXX&xxxx;7 odst. 39 |
documentation |
Tabulka pro xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx za xxxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx nástrojů xxxxxxxxxx xx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 – Xxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx finančních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění finančních xxxxxxxx xxxxxxxx k obchodování [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních xxxxxxxx xxxxxxxxxxxxxxx jako xxxxxx k obchodování. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;31, xxxxxxxxxx: XXXX 7 odst. 35K, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků xxxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxxxxx označení xxxxxxxxxx xxxxxxx v důsledku změn XXXX 9 x&xxxx;xxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx dotčených xxxxxxx XXXX 9 u složek xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx xxxxxxxxx změnami IFRS 9 u složek xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx o označení xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx změn XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků xxxxxxxxx xxxxxxx XXXX 9 pomocí xxxxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx xxxxxxxxx xxxxxxx IFRS 9 xxxxxx standardu XXXX 17 [text xxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních závazků xxxxxxxxx změnami XXXX 9 pomocí xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků xxxxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17 [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx finančních závazků xxxxxxxxx změnami XXXX 9 pomocí standardu XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 9 odst. 7.2.42 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx finančních xxxxxxx xxxxxxxxx změnami XXXX 9 xxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 9 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx k datu xxxxxxxxx xxxxxxx XXXX 9 [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx x&xxxx;xxxx prvotního xxxxxxx XXXX 9 [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 9 [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx x&xxxx;xxxx prvotního xxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků. [Xxxxx: Xxxxxxxx závazky] |
||||
ifrs-full |
DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků xxxxxxxxxxxxxxx jako určené x&xxxx;xxxxxxxxxxx. [Odkaz: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xxxxxxxxxx rizik [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx postupů x&xxxx;xxxxxxxx xxxxxx jednotky pro xxxxxx finančních rizik. |
||||
ifrs-full |
DisclosureOfFirstTimeAdoptionExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 1 – Xxxxxxxxxx a zveřejňování |
documentation |
Úplné xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx jednotkou. |
||||
ifrs-full |
DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx financování xxxxxxxxxxxxx jednotky a jejich xxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X26 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxx (xxxx. xxxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxx) xxxxxxxxxxxxxxx xxxxxxxx a jejich xxxxxx xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx nákladů. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 – Zajišťovací účetnictví |
documentation |
Úplné xxxxxxxxxx xxxxxxxx zajišťovacího xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx závěrce [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;51 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx obecných xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxxxxxxx zeměpisných xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx xxxxx 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 |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx oblastí [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx trvání xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx účetní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxxxxXxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx nepřiřazeného xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;133 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx pořízeného xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx jednotce (xxxxxxx xxxxxxxx). [Odkaz: Goodwill; Xxxxxxxxxxxx xxxxxxxx [member]; Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
DisclosureOfGovernmentGrantsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx státních xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 20 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx dotací. |
||||
ifrs-full |
DisclosureOfHedgeAccountingAbstract |
label |
Zveřejnění xxxxxxxxxx informací o zajištěních [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx zajišťovacího xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: Xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx [line items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx [table] |
Zveřejnění: Datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 22 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxx x&xxxx;xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxx podíly v podobných xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X3 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxx xxx podíly x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxXxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxXxxXxxxxXxXxxxxXxXxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informace o tom, xxx xxxx jednotka xxxxxxx na xxxxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxxxx x&xxxx;xxxx vykázání x&xxxx;x&xxxx;xxxxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx následkem tohoto xxxxxxxx, xxxx xx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxx, xxx xxxxxxxx xxxx xxxxxxx na xxxxxxxxxxxx referenční xxxxx, x&xxxx;xxxxx xxxxxxx k datu xxxxxxxx a o rizicích vyplývajících x&xxxx;xxxxxxxxxx nástrojů následkem xxxxxx xxxxxxxx, xxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxx [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 znehodnocení [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx znehodnocení [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx ze xxxxxxxxxxxx x&xxxx;xxxxxxx ztráty xx xxxxxxxxxxxx. [Odkaz: Ztráta xx znehodnocení; Xxxxxxx xxxxxx ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxxxxx a zrušení xxxxxx xx xxxxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx 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 xxxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxx xx znehodnocení x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxx zrušené xxxxxx ze znehodnocení xx penězotvornou xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění vykázané nebo xxxxxxx xxxxxx ze xxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx [line items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx&xxxx;xxxxxxxx nebo xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx [table] |
Zveřejnění: XXX 36 xxxx.&xxxx;130 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx se ztráty xx znehodnocení xxxxxxxx xxxx zrušené xx xxxxxxxxxxxxx jednotku. |
||||
ifrs-full |
DisclosureOfImpairmentOfAssetsExplanatory |
text block |
label |
Zveřejnění xxxxxxxxxxxx aktiv [text xxxxx] |
Xxxxxxxxxx: XXX 36 – Zveřejnění |
documentation |
Úplné zveřejnění xxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 12 – Zveřejnění |
documentation |
Úplné xxxxxxxxxx xxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx. b) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx reálné xxxxxxx zboží xxxx xxxxxx xxxxxxxxx jako xxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx (xx. jiné xxx xxxxxxx xxxx) xxxxxxx xx xxxxxxx xxxxxxx xxxxxxxxxxxx kapitálových xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxx xxxx xxxxxx, xxxxxxx o úhradách xxxxxxxx xx xxxxx, xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxx období xxxxxxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx stanovení xxxxxx hodnoty xxxxx xxxx xxxxxx přijatých xxxx protihodnota xx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx u smluv o úhradách xxxxxxxx xx xxxxx, xxxxxxx xxxxxxx xxxxxxxx xxxx modifikovány, xxxxxxx xx reálnou xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx nástrojů. |
||||
ifrs-full |
DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx nepřímého xxxxxxxxx xxxxxx xxxxxxx přijatého xxxxx xxxx xxxxxx, xxxxxxx opce poskytnuté xxxxx xxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxx xxxx účetní xxxxxxxx xxxxxxx xx reálnou xxxxxxx poskytnutých xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací o činnostech, xx xxx xx xxxxxxxx xxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx, xx xxx xx vztahuje regulace xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 – Xxxxxxxxxx xxxxxxxx, na něž xx vztahuje regulace xxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx, xx xxx se xxxxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxxx je xxxxx xxx xxxxxxxxx xxx, xxxxx lze xxxxxxx xxxxxxxxxx xx xxxxx xxxx xxxxxx, x&xxxx;xxxxx rámec podléhá xxxxxxx nebo schválení xx xxxxxx regulátora xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, na něž xx vztahuje regulace xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx, xx xxx xx xxxxxxxx regulace sazeb [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 – Xxxxxxxxxx xxxxxxxx, na xxx se xxxxxxxx xxxxxxxx sazeb |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx činností, xx xxx xx xxxxxxxx xxxxxxxx sazeb. |
||||
ifrs-full |
DisclosureOfInformationAboutAgriculturalProduceAbstract |
label |
Zveřejnění informací x&xxxx;xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o zemědělském xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx ii) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx z biologických xxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
DisclosureOfInformationAboutAgriculturalProduceLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o zemědělském xxxxxxxx [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 jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o zemědělském xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx vykázaných x&xxxx;xxxxxxxxxxx se xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 – Vysvětlení vykázaných xxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx v souvislosti xx xxxxxxxx účtů časového xxxxxxxxx při xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx v souvislosti xx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 – Xxxxxxxxxx xxxxxxxxxx xxxxxx |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx informací týkajících xx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx časového rozlišení xxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, které x&xxxx;xxxxxxxx zajišťovacího xxxxxxxxxx xxxxxxxxx výkaz o úplném xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o částkách, xxxxx x&xxxx;xxxxxxxx zajišťovacího xxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 24C |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxxxxx zajišťovacího účetnictví xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx, xxxxx v důsledku xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných informací xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable |
table |
label |
Zveřejnění xxxxxxxxx o částkách, xxxxx x&xxxx;xxxxxxxx zajišťovacího xxxxxxxxxx xxxxxxxxx xxxxx o úplném xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. 24C |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx o úplném xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 12 – Xxxxxx xxxxx souvisejících x&xxxx;xxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx. [Xxxxx: Konsolidované xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování povinně xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 – Xxxxxx rizik souvisejících x&xxxx;xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx strukturovaných jednotkách |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxx xxxxxxxxxx označených xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx označených xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty [xxxx block] |
Zveřejnění: XXXX 7 odst. 24G |
documentation |
Zveřejnění informací x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx oceňované xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací o úvěrových xxxxxxxxxx xxxxxxxxxx za xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx expozicích označených xx oceňované reálnou xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx riziku, xxxxx vyplývá xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 odst. 131 |
documentation |
Zveřejnění xxxxxxxxx o úvěrovém xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx do rozsahu působnosti xxxxxxxxx XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx 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 |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;131 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, které xxxxxxx ze xxxxx xxxxxxxxxxx do rozsahu působnosti xxxxxxxxx IFRS 17. |
||||
ifrs-full |
DisclosureOfInformationAboutDefinedBenefitPlansAbstract |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx úrovně xxxxxxxxx xxxxx xx finanční xxxxxxxx a strategii xxxxxx xxxxx xxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;24X, zveřejnění: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx referenční xxxxxx xxxxxxxxx sazeb xx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxxxx [text xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o zaměstnancích. |
||||
ifrs-full |
DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx informací o zajišťovacích xxxxxxxx xxxxxx xxxxxxxx, xxxxx jsou přímo xxxxxxx xxxxxxxxxx vzniklou x&xxxx;xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxx jsou přímo xxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací o očekávaném xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Pojistné xxxxxxx [xxxxxx]; Aktiva x&xxxx;xxxxxxxxx xxxx z pořízení pojistné xxxxxxx; Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o očekávaném xxxxxxxxxx xxxxx z peněžních xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx odúčtování xxxxx x&xxxx;xxxxxxxxx xxxx z pořízení xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx do xxxxxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxx marže x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx z pojistné xxxxxxx xx xxxxxxxxxxxxx výsledku. [Xxxxx: Xxxxx x&xxxx;xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xx hospodářského výsledku [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx smlouvy xx xxxxxxxxxxxxx výsledku [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx o očekávaném xxxxxxxx xxxxx z pojistné xxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxx xxxxxx, účelu, xxxxxxxxx a činností strukturované xxxxxxxx a způsobu xxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx vedení [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx xxxx dalších xxxxxxxxx xxxx xxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxx reálnou xxxxxxx xxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxx: XXXX 12 xxxx. B26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxx xxxx riziko xxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách. [Odkaz: Xxxxxx [member]] |
||||
ifrs-full |
DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory |
text block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx závazných xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků [xxxx xxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;147 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o splatnosti xxxxxxxxx příslibů x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxx xxxx xxxxxx xxxxxxxxx příslibu z definovaných xxxxxxx, případně x&xxxx;xxxxx xxxxxxxxx o distribuci xxxxxxxx xxxxxxx výplat xxxxxxx, xxxx xx například xxxxxxx splatnosti xxxxxx xxxxxxx. [Xxxxx: Závazný xxxxxxx z definovaných xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, vstupech x&xxxx;xxxxxxxxxxxxx použitých xxx xxxxxxx xxxxxxxxxx xxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;126 písm. c) |
documentation |
Zveřejnění informací x&xxxx;xxxxxxxx, vstupech x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx se xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx, xxxxxxxx a předpokladech xxxxxxxxx xxx xxxxxxxxx xxxx, xxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx [xxxx block] |
Zveřejnění: XXXX 15 odst. 126 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx, xxx xx odhad xxxxxxxxxx xxxxxxxxxxxx omezen. |
||||
ifrs-full |
DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx informací o metodách, xxxxxxxx x&xxxx;xxxxxxxxxxxxx použitých xxx xxxxxx xxxxxxxxxx xxxx [text block] |
Zveřejnění: XXXX 15 odst. 126 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx určení xxxxxxxxxx xxxx ve smlouvách xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx vratek, refundací x&xxxx;xxxxxx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;126 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací o metodách, xxxxxxxx x&xxxx;xxxxxxxxxxxxx použitých xxx oceňování xxxxxxx xxxxxxxxxx xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx ve smlouvách xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxxXxXxxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxxxxxx46XXxXXXX16XxXxXxXxxXxxxxxxXxXxxXxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxx19XxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx smluv, xx které nájemce xxxxxxxx praktické xxxxxxxxxxxx xxxxx xxxxxxxx&xxxx;46X standardu XXXX 16, xxxxx xx xxxxxxxxxxx xx xxxxxxx úlevy xx xxxxxxxx, které xxxx xxxxxx xxxxxxxxx xxxxxxxx XXXXX-19 [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 60A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxx, xx xxxxx nájemce xxxxxxxx praktické xxxxxxxxxxxx xxxxx odstavce 46A standardu XXXX 16, pokud xxxxxxxxxx xxxxxxxxx zjednodušení xx xxxxxxx úlevy xx xxxxxxxx, které xxxx xxxxxx xxxxxxxxx xxxxxxxx XXXXX-19 x&xxxx;xxxxxxx xxxxxxxx xxxx.&xxxx;46X standardu XXXX 16. |
||||
ifrs-full |
DisclosureOfInformationAboutOverlayApproachForAssociatesAbstract |
label |
Zveřejnění informací x&xxxx;xxxxxxxxxxx přístupu pro xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací o překrývacím xxxxxxxx xxx přidružené xxxxxxx [text xxxxx] |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx standardu IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o překrývacím xxxxxxxx pro přidružené xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxx přístupu xxx xxxxxxxxxx xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx zařazené do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInformationAboutOverlayApproachForAssociatesTable |
table |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx podniky [table] |
Zveřejnění: xxxxxx při prvním xxxxxxx standardu XXXX 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx podniky. |
||||
ifrs-full |
DisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract |
label |
Zveřejnění informací x&xxxx;xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx pro společné xxxxxxx [text block] |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx xxx společné xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx přístupu xxx xxxxxxxx podniky [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx přístupu xxx xxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx podniky. |
||||
ifrs-full |
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract |
label |
Zveřejnění informací x&xxxx;xxxxxxx xxxxxxx z IFRS 9 xxx přidružené xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o dočasné xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxxxx podniky [xxxx xxxxx] |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx o poskytnutí xxxxxxxxx o dočasné xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx výjimce x&xxxx;XXXX 9 pro xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx z IFRS 9 xxx přidružené xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx z IFRS 9 xxx přidružené xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací o dočasné xxxxxxx z IFRS 9 xxx společné xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 pro xxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx výjimce x&xxxx;XXXX 9 xxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxx z IFRS 9 pro společné xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací o dočasné xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 39J |
documentation |
Tabulka xxx xxxxxxxxxx Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx společné xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxXxxxxxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, jakým xxxxxxx budoucí peněžní xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx zajišťovacích xxxxxxxx x&xxxx;xxxxxxx, jakým xxxxxxx budoucí xxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, jakým xxxxxxx budoucí xxxxxxx xxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o podmínkách zajišťovacích xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxx xxxxxxx xxxxxxx xxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxXxxxxxXxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o podmínkách xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxx xxxxxxx xxxxxxx xxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxx xxxxxxx xxxxxxx toky. |
||||
ifrs-full |
DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract |
label |
Zveřejnění informací x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx [xxxx block] |
Zveřejnění: IFRS 12 odst. 19F |
documentation |
Zveřejnění informací x&xxxx;xxxxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx. [Xxxxx: Zveřejnění xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Xxxxxxxxxxxxxxx strukturované jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx investiční xxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx nekonsolidovaných strukturovaných xxxxxxxx xxxxxxxxxx investiční xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o nekonsolidovaných xxxxxxxxx podnicích [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o nekonsolidovaných xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxx podniků. |
||||
ifrs-full |
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxx xxxxxx xxxx xx xxxxxxxxxxxxx jednotku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o vykázané xxxx zrušené xxxxxx xx znehodnocení xx xxxxxxxxxx aktiva nebo xx xxxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx xxxx zrušené xxxxxx xx xxxxxxxxxxxx za xxxxxxxxxx xxxxxx, včetně xxxxxxxxx, xxxx za xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx; Xxxxxx ze xxxxxxxxxxxx; Xxxxxxx xxxxxx xx znehodnocení; Penězotvorné xxxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx ztrátě ze xxxxxxxxxxxx za xxxxxxxxxx xxxxxx nebo xx xxxxxxxxxxxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx nebo xxxxxxx xxxxxx ze znehodnocení xx xxxxxxxxxx aktiva xxxx za penězotvornou xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících se xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx, xx xxxxx byla xxxxxx xxxx xxxxxxx xxxxxx xx znehodnocení. |
||||
ifrs-full |
DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract |
label |
Zveřejnění xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx jednotky [xxxx block] |
Zveřejnění: XXX&xxxx;36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací xx xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx penězotvorné jednotky [xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx penězotvorných xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx sesouhlasení tříd xxxxxxxx pro ocenění xxxxxxx hodnotou s řádkovými xxxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx, xxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx umožňujících xxxxxxxxxxxx tříd xxxxx xxxxxxxx xxx ocenění xxxxxxx xxxxxxxx s řádkovými xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx umožňujících xxxxxxxxxxxx xxxx xxxxxxxx pro xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx umožňujících sesouhlasení xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx pozici. |
||||
ifrs-full |
DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory |
text block |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx určených xxx xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx xxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx určených xxx xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx položkami xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx xxxxxx závěrky xxxxxx xxxxxxxxxx změny xxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;7 odst. 44A |
documentation |
Zveřejnění xxxxxxxxx, xxxxx uživatelům xxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx závazků x&xxxx;xxxxxxxxxxx, a to jak xxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxx, xxx xxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx nebo xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx standardů nebo xxxxxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx přijetí xxxxxxxxx xxxx xxxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxxx nebo xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx vstupních veličin x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu IFRS 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx veličin x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx veličin x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx k metodám xxxxxxxx x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti standardu XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx vstupních xxxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [table] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx veličinách x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory |
text |
label |
Popis xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx nebyly xxxxxxxx xx xxxxxxx xxxxxxxxx zředěného xxxxx xx akcii |
Zveřejnění: IAS 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx (včetně xxxxxxxxx emitovatelných akcií), xxxxx by xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx zisku xx akcii, ale xxxxxx xxxxxxxx xx xxxxxxx ukazatele xxxxxxxxx xxxxx xx akcii, xxxxxxx xxxx xx xxxxxxxxxxx období antiředící. |
||||
ifrs-full |
DisclosureOfInsuranceContractsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx smluv [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 – Xxxxxxxxxx, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – zveřejnění |
documentation |
Úplné xxxxxxxxxx pojistných xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 10 xxxx. e) |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
DisclosureOfInsuranceRiskExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx rizika [xxxx block] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxxxx xx xxxxxxxx xxxxxxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o nehmotných xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfIntangibleAssetsAndGoodwillExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 38 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx aktivech [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx nehmotných xxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx účetní xxxxxxxx [xxxx block] |
Zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx nehmotných xxxxx, xxxxx xxxx xxx účetní xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxx pro xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxx jednotku [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxxx xxx účetní xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. b) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx, xxxxx xxxx xxx účetní xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx aktivech [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;38 odst. 118 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx podrobností o nehmotných xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx dobou použitelnosti [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx dobou xxxxxxxxxxxxx [xxxx block] |
Zveřejnění: XXX 38 odst. 122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx dobou xxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxx použitelnosti [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti [xxxxx] |
Xxxxxxxxxx: XXX 38 odst. 122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících se xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx nákladů. [Xxxxx: Xxxxxxx náklady] |
||||
ifrs-full |
DisclosureOfInterestIncomeExpenseExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx (xxxxxxx) [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxxx výnosů x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx na fondech [xxxx xxxxx] |
Xxxxxxxxxx: XXXXX 5 – Xxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx podílu xxxxxx xxxxxxxx na fondech xxxxxxxxxxx na demontáž, xxxxxxxx xxxxxxx, xxxxxxx xx původního xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;2 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 2 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podílů xx xxxxxxxxxx ujednáních. Xxxxxxxx xxxxxxxx xx xxxxxxxx, které xxxxxxxxxxxxx xxx xxxx xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podílů x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;1 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx účetních jednotkách. |
||||
ifrs-full |
DisclosureOfInterestsInSubsidiariesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;12 odst. 2 xxxx.&xxxx;x) xxx i) |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 2 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách, xxxxx účetní xxxxxxxx xxxxxxxx (xxxxxxxxxxxxxxx strukturované xxxxxxxx). [Xxxxx: Nekonsolidované xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx mezitímního xxxxxxxx xxxxxxxxxxx [xxxx block] |
Zveřejnění: XXX 34 – Xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx mezitímního xxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx interních xxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 xxxx.&xxxx;x), příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx. [Odkaz: Interní xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx do tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx [xxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. IG25 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se interních xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 2 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx [xxxx block] |
Obvyklá 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 – Status xxxxxxxxxx jednotky |
documentation |
Zveřejnění xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx jednotka xx xxxxxx jednotka, xxxxx: a) získá xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx xxxx xxxxxxxxx xx účelem xxxxxxxxxxx xxxxxx správy xxxxxxxx xxxxxx xxxxxxxxxxx (xxxxxxxxxx); x)&xxxx;xx xxxxx xxxxxxxxxxx (xxxxxxxxxx) xxxxxx, že xxxxx xxxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxx xxxxxx z kapitálového xxxxxxxxxx, výnosů z investic xxxx obojího; a c) oceňuje x&xxxx;xxxxxxxxxxx výkonnost x&xxxx;xxxxxxxx xxxxx xxxxx xxxxxxxx xx xxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx majetku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 40 – Zveřejnění |
documentation |
Úplné zveřejnění xxxxxxxxxxxx nemovitého xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx majetku [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInvestmentPropertyTable |
table |
label |
Zveřejnění xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxxx majetku [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;32X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx podrobností x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx ekvivalenční xxxxxxx. [Odkaz: Investice xxxxxxxxxx ekvivalenční metodou] |
||||
ifrs-full |
DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx investic xxxxxxxxxxxx ekvivalenční metodou. [Xxxxx: Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx kapitál] |
||||
ifrs-full |
DisclosureOfJointOperationsAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx společných činností. [Xxxxx: Xxxxxxxx činnosti [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx. X4 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx činností. |
||||
ifrs-full |
DisclosureOfJointVenturesAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 xxxx. b), xxxxxxxxxx: IFRS 12 xxxx. X4 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx podniků [xxxxx] |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 písm. x), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 xxxx. b), xxxxxxxxxx: XXXX 12 xxxx. B4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 – Vykázání, zveřejnění: XXXX 16 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx od xxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx třetí xxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxxxxxxx závazků oceněných xxxxxxx hodnotou x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxxxx. [Xxxxx: Závazky xxxxxxx xxxxxxx xxxxxxxx a emitované x&xxxx;xxxxxxxxxxxxxx úvěrovým posílením xx třetí strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxxxx [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 xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx oceněných xxxxxxx hodnotou x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx úvěrovým xxxxxxxxx xx třetí xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění informací xxxxxxxxxx xx závazků xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s neoddělitelným úvěrovým xxxxxxxxx xx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx rizika xxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx rizika xxxxxxxxx xxxxxxxxxx smluv [xxxx xxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxxxx [xxxxxx]; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxXxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxx poskytovaných xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Úvěry a zálohy xxxxxxxxxxx bankám] |
||||
ifrs-full |
DisclosureOfLoansAndAdvancesToCustomersExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxxxxxx [text block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxx poskytované xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfMajorCustomersLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx hlavních xxxxxxxxxx [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 |
DisclosureOfMajorCustomersTable |
table |
label |
Zveřejnění xxxxxxxx odběratelů [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 34 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
DisclosureOfMarketRiskExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx rizika [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx tržního xxxxxx. [Xxxxx: Xxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx [xxxx block] |
Zveřejnění: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxx xxxxxx pojistných smluv. [Xxxxx: Xxxxx xxxxxx [xxxxxx]; Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems |
line items |
label |
Zveřejnění xxxxxxx splatnosti derivátových xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable |
table |
label |
Zveřejnění analýzy xxxxxxxxxx derivátových finančních xxxxxxx [table] |
Zveřejnění: IFRS 7 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx derivátových xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxx pro xxxxx xxxxxx rizika xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. B11E |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx držených xxx xxxxx xxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx pro xxxxx xxxxxx rizika xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx k členům definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx řízení xxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. X11X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění informací xxxxxxxxxx se xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx u rizika xxxxxxxxx, které xxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti x&xxxx;xxxxxx xxxxxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx u rizika xxxxxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx u rizika xxxxxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx zařazené xx xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table |
table |
label |
Zveřejnění xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx likvidity, xxxxx vyplývá xx xxxxx spadajících 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 xxxxxxxxx x&xxxx;xxxxxxx splatnosti x&xxxx;xxxxxx xxxxxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx nederivátových xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti nederivátových xxxxxxxxxx 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 na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx nederivátových finančních xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění informací xxxxxxxxxx se analýzy xxxxxxxxxx xxxxxxxxxxxxxx finančních xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx z leasingových xxxxxx xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxx z leasingových xxxxxx xxxxxxxxxx leasingu [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx finančního xxxxxxxx. Finanční xxxxxxx xx xxxxxxx, který xxxxxxx v podstatě xxxxxxx xxxxxx x&xxxx;xxxxxx vyplývající x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx z leasingových xxxxxx xxxxxxxxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx pohledávek x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx se xxxxxxx xxxxxxxxxx xxxxxxxxxx z leasingových xxxxxx finančního xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx leasingu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx leasingových xxxxxx operativního xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx rizika x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx aktiva. |
||||
ifrs-full |
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx operativního xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných informací xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xxxxxxxxxx nediskontovaných xxxxxxxxx odtoků pro xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx aktiv xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx převedená xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx budou xxxx xxxxx xxx xxxxxxxx k zpětnému xxxxxx xxxxxxxxxxxx xxxxxxxxxx aktiv, xxxx jiných xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxx, xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx peněžní xxxxx xxxxxxxx x&xxxx;xxxxxxxx odkupu xxxxxxxxxxxx finančních aktiv; Xxxx xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx peněžních xxxxxx pro xxxxxx xxxxx xxxxxxxxxxxx finančních xxxxx xxxx částek xxxxxxxxx xxxxxxxxxxxxx s ohledem xx převedená aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxx xxxxx odúčtovaných xxxxxxxxxx xxxxx nebo xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx aktiva [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti nediskontovaných xxxxxxxxx xxxxxx xxx xxxxxx odkup odúčtovaných xxxxxxxxxx xxxxx xxxx xxxxxx splatných přejímajícímu x&xxxx;xxxxxxx na xxxxxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. 42E xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx splatnosti nediskontovaných xxxxxxxxx odtoků xxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx aktiv xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx povahy x&xxxx;xxxx xxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a míry xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací, xxxxx xxxxxxxxxx účetní závěrky xxxxxx posoudit xxxxxx x&xxxx;xxxx xxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx, jimž xx účetní jednotka xxxxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a míry xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [table] |
Zveřejnění: IFRS 7 xxxx.&xxxx;33, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 38 |
documentation |
Zveřejnění informací xxx zhodnocení povahy x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxx, xxxxx xxxxxxxxx xx smluv spadajících xx&xxxx;xxxxxxx působnosti standardu XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx povahy a míry xxxxx, která vyplývají xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [text xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 125 |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxx xxxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxx, která xxxxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx působnosti standardu XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table |
table |
label |
Zveřejnění povahy x&xxxx;xxxx xxxxx, xxxxx xxxxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací x&xxxx;xxxxxx x&xxxx;xxxx xxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory |
text |
label |
Popis xxxxxx xxxxxxxxxxxxx daňových xxxxxxxx, které by xxxx xxxxxxxxx xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx potenciálních xxxxxxxx xxxxxxxx, které xx xxxx výsledkem výplaty xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx, xxx je sazba xxxxxxxxx daní ze xxxxx xxxxx nebo xxxxx, xxxxxxxx část xxxx celý čistý xxxx xxxx xxxxxxxxxxx xxxx je xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, nebo xxx mohou xxx xxxx xx xxxxx xxxxxxxxxxx xxxx jsou xxxxxxx, jestliže xxxx xxxx xxxx xxxxx xxxx xxxx xxxxxxxxxxx xxxx xx vyplacen xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxxx zisky] |
||||
ifrs-full |
DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx hodnoty xxxxx xxxxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx hodnoty xxxxx xxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: IAS 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Tyto pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx čistých xxxxxxx (xxxxx) z definovaných xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx a hrubého xxxxxx a podílu xxxxxxxxxxx x&xxxx;xxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx u částek xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx block] |
Obvyklá praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx čisté x&xxxx;xxxxx částky x&xxxx;xxxxxx xxxxxxxxxxx u částek xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx podílu x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxx xxxxxx a podílu xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xx xxxxxxxx účetního xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx závěrky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx po xxxxxxxx účetního období xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxxxxxx událostí xx xxxxxxxx účetního xxxxxx xxxxxxxxxxxxxx úpravu xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xx xxxxxxxx xxxxxxxx období xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx nevyžadujících xxxxxx xxxxxx xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfNonadjustingEventsAfterReportingPeriodTable |
table |
label |
Zveřejnění xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx [table] |
Zveřejnění: XXX&xxxx;10 odst. 21 |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxx xx xxxxxxxx účetního xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxx aktiv xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 – Xxxxxxxxxx a zveřejňování |
documentation |
Úplné xxxxxxxxxx dlouhodobých aktiv xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění dlouhodobých xxxxx nebo xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx vyřazovaných xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx a ostatních vysvětlujících xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 1 odst. 10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxx xxxxxx závěrky. |
||||
ifrs-full |
DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory |
text block |
label |
Zveřejnění xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxx ostatních xxxxxxxxxxxx nástrojů [text xxxxx] |
Xxxxxxx xxxxx: IFRS 2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. jiných xxx xxxxxxx opce). |
||||
ifrs-full |
DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx průměru xxxxxxxxxxxx cen xxxxxxxxx xxxx [xxxx block] |
Zveřejnění: XXXX 2 odst. 45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx průměru xxxxxxxxxxxx xxx xxxxxxxxx xxxx. [Xxxxx: Vážený xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx smluvně xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx počtu x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx sjednaných xxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx počtu x&xxxx;xxxxxxxx průměru xxxxxxxxxxx xxxxxxx xxxxxxxxxx dob xxxxxxxxx žijících xxxxxxxxx xxxx. [Odkaz: Vážený xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx a váženého xxxxxxx xxxxxxxxxxx smluvně xxxxxxxxxx xxx platnosti xxxxxxxx xxxxxxxxx xxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx počtu x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx dob xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx [xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících se xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx platnosti žijících xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxxxxx a metod xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxx xxxxxx kapitálu [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx, které xxxxxxxxxx xxxxxx závěrky xxxxxx xxxxxxxxx cíle, xxxxxxxx x&xxxx;xxxxxx účetní xxxxxxxx xxx xxxxxx kapitálu. |
||||
ifrs-full |
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx cílů, pravidel x&xxxx;xxxxx řízení xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable |
table |
label |
Zveřejnění xxxx, pravidel a metod xxxxxx xxxxxxxx [table] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;136 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx cílů, xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx započtení xxxxxxxxxx xxxxx a finančních xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 – Xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx a finančních závazků. [Xxxxx: Finanční xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfOffsettingOfFinancialAssetsTable |
table |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxx finančních xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx závazků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění započtení xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfOffsettingOfFinancialLiabilitiesTable |
table |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 13C |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx segmentů [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfOperatingSegmentsTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 23 |
documentation |
Tabulka xxx xxxxxxxxxx informací týkajících xx provozních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění ostatních xxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx krátkodobých xxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx krátkodobé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx ostatních xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 xxxx. e) |
documentation |
Zveřejnění ostatních xxxxxxx. [Xxxxx: Ostatní xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxxxx xxxxx. [Xxxxx: Ostatní xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění ostatních xxxxxxxxxxxx závazků. [Odkaz: Xxxxxxx dlouhodobé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx provozní xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxx nákladů. [Odkaz: Xxxxxxx xxxxxxxx výnosy (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx výnosy (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx rezerv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx rezerv, xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 37 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx jiných xxxxxx, podmíněných xxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx rezerv [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx rezerv [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx do xxxxxxx. Tyto pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx závazků x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx k plnění [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx ve xxxxxxxxx se zákazníky. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx závazků x&xxxx;xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxx ve xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xxxxxx a ostatních xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx a ostatních xxxxx. [Xxxxx: Ostatní xxxxxx; Platby xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx [abstract] |
||
ifrs-full |
DisclosureOfProductsAndServicesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx a služeb [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxxxxxxx výrobků x&xxxx;xxxxxx xxxxxx jednotky. [Odkaz: Xxxxxxx x&xxxx;xxxxxx [member]] |
||||
ifrs-full |
DisclosureOfProductsAndServicesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx a služeb [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx jedné nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfProductsAndServicesTable |
table |
label |
Zveřejnění xxxxxxx x&xxxx;xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx informací týkajících xx výrobků x&xxxx;xxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxx (ztráty) z provozních xxxxxxxx. [Odkaz: Xxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxx, xxxxxxxx a zařízeních [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 16 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění pozemků, xxxxx a zařízení. |
||||
ifrs-full |
DisclosureOfPropertyPlantAndEquipmentLineItems |
line items |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o pozemcích, xxxxxxxx a zařízeních [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx zařazené do xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxx x&xxxx;xxxxxxxxx, budovách x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx opravných xxxxxxx [xxxx block] |
Příklad: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxx opravných xxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx položek [xxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx opravných položek. |
||||
ifrs-full |
DisclosureOfProvisionsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx rezerv [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx rezerv. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx kvantitativních xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, které xxxx xxxxx xxxxxx xx xxxxxxxxxxxx referenční xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx block] |
Zveřejnění: IFRS 7 odst. 24J písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx kvantitativních xxxxxxxxx x&xxxx;xxxxxxxxxx nástrojích, xxxxx xxxx xxxxx xxxxxx xx alternativní xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx o finančních xxxxxxxxxx, xxxxx xxxx ještě xxxxxx na xxxxxxxxxxxx xxxxxxxxxx sazbu [xxxx 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 xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx o finančních xxxxxxxxxx, xxxxx xxxx xxxxx xxxxxx na xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx se finančních xxxxxxxx, které xxxx xxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx sazbu. |
||||
ifrs-full |
DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract |
label |
Zveřejnění xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xx nájemce [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx informací x&xxxx;xxxxxxxxxx xx xxxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx o aktivech x&xxxx;xxxxx k užívání [abstract] |
||
ifrs-full |
DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx informací x&xxxx;xxxxxxxx z práva x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxxxxxxx kvantitativních xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx kvantitativních informací x&xxxx;xxxxxxxx z práva x&xxxx;xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx rozpětí xxxxxxxxxxxx cen xxxxxxxx xxxxxxxxx xxxx [abstract] |
||
ifrs-full |
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx rozpětí xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx akciových xxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable |
table |
label |
Zveřejnění xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx [xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. d) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxxxx cen xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxXxXxxxxxxXxxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx a výše xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách, xxxxx xxxx na xxxx xxxxxxx, xxxxxxx xxxxx xx xxxxx xxx xxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx: XXXX 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx jdou na xxxx stranám, xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách xx xxxxx než xxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx tabulky. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx finančních aktiv [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx reklasifikace finančních xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx reklasifikací xxxx xxxx xx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx nebo xxxx xx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xx vykazování xxxxxxx x&xxxx;xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxxxxx nebo změn xx xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx reklasifikací xxxx změn xx xxxxxxxxxx [table] |
Zveřejnění: IAS 1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX9XxXxxxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx odúčtovanou xxxxxxxxx x&xxxx;xxxxxxxxxx aktivy x&xxxx;xxxxxxx, xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx v pořizovací xxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;9 xx xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx [xxxx block] |
Zveřejnění: IFRS 11 odst. X12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx sesouhlasení xxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx a závazky xxx přechodu x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx ceně xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;9 xx xxxxxxxx o aktivech a závazcích. |
||||
ifrs-full |
DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx investicí x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx na xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 11 xxxx. X10 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx a vykázanými xxxxxx x&xxxx;xxxxxxx při xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xx xxxxxxxx o aktivech x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení změn xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;105X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx aktiv x&xxxx;xxxxxxxxx xxxx z pořízení pojistné xxxxxxx, které xxxx xxxxxx uznaná xxxx xxxxxxxx xxxxxxx toky x&xxxx;xxxxxxxx pojistných xxxxx (xxxx peněžní toky x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxx byl xxxxx xxxxxxx za použití xxxxxx xxxxxxxxx XXXX) xxxx uznáním xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxx změn x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx v biologických xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx aktivech. |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInGoodwillAbstract |
label |
Zveřejnění xxxxxxxxxxxx změn x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx. X67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx v goodwillu [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx jedné xxxx xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInGoodwillTable |
table |
label |
Zveřejnění xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx sesouhlasení xxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx prvků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx prvků, xx.&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx smlouvách xxxxx xxxxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx prvků [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx smlouvách xxxxx xxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx krytí x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx změn v pojistných xxxxxxxxx podle xxxxxxxxxxx xxxxx a nákladů na xxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 |
xxxxxxxxxxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx podle xxxxxxxxxxx krytí x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx. [Xxxxx: Pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx plnění [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx podle xxxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx změn v nehmotných xxxxxxxx x&xxxx;xxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx aktivech x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX&xxxx;38 odst. 118 |
documentation |
Zveřejnění sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxxxx změn x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx [xxxx 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 nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx [xxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx aktivech a goodwillu. |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract |
label |
Zveřejnění xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx a vysvětlení xxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 odst. 35I |
documentation |
Zveřejnění xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxx xxxxxx hodnoty xxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx xxxxxx z finančních aktiv xxxxxxxxx xxxxx xxxxxxxx&xxxx;4.1.2 xxxxxxxxx XXXX&xxxx;9, xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx a smluvních xxxxx, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxxx&xxxx;4.1.2X xxxxxxxxx XXXX&xxxx;9 x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxxx ztráty x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxx účetní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35H, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx změn xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx změn xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxx, vymahatelných smluv x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxxxx dohod, x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx ve xxxxxx o finanční xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. B46 |
documentation |
Zveřejnění xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx o zápočtu xxxx xxxxxxx xxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx ve výkazu x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx finančních xxxxxxx, xxxxx jsou předmětem xxxxxxxxx, xxxxxxxxxxxxx smluv x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxxxx xxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxxx položkami ve xxxxxx o finanční pozici [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. B46 |
documentation |
Zveřejnění xxxxxxxxxxxx čistých xxxxxx xxxxxxxxxx ve výkazu x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, které xxxx xxxxxxxxx xxxx jsou xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx dohody, x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx: XXX&xxxx;7 odst. 44D |
documentation |
Zveřejnění xxxxxxxxxxxx xxxxxxx z financování. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx závazků x&xxxx;xxxxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable |
table |
label |
Zveřejnění xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxxx] |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx sesouhlasení xxxxxxx z financování. |
||||
ifrs-full |
DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetních xxxxxxxxx přidruženého podniku xxxxxxxxxx ekvivalenční metodou x&xxxx;xxxxxx hodnotou xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx. B14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx sesouhlasení xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx účtovaného ekvivalenční xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx ve xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxxxxxx jednotky xx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx hodnota [xxxxxx]; Xxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx, přesun xxxx xxxxxxxxxx xxxxxxx a vlastním xxxxxxxxx [xxxx block] |
Zveřejnění: XXXXX 2 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxx xxxxxx xxxxxxxx odkupu, xxxxx xxxx k přesunu xxxx xxxxxxxxxx závazky x&xxxx;xxxxxxxx kapitálem. |
||||
ifrs-full |
DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract |
label |
Zveřejnění xxxx xxxxxxxx finančních aktiv x&xxxx;xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxx určených finančních xxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv a finančních xxxxxxx, které xxxx xxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxx XXXX. [Xxxxx: Xxxxxxxx xxxxxx; Finanční xxxxxxx; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxx určených finančních xxxxx x&xxxx;xxxxxxx [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 |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx nového xxxxxx finančních aktiv x&xxxx;xxxx prvotního použití XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx určení xxxxxxxxxx aktiv k datu xxxxxxxxx xxxxxxx XXXX 17 [text xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxx k datu prvotního xxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx nového xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17 [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17 [xxxxx] |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;X32 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací x&xxxx;xxxxx xxxxxx xxxxxxxxxx aktiv x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 14 – Xxxxxxxxxx, xxxxxxxxxx: XXXX&xxxx;14 – Vykázání |
documentation |
Úplné xxxxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx práv xx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxx xx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx na xxxxxxx souvisejících xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xx xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění práv xx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx xx xxxxxxx. Tyto pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfReimbursementRightsTable |
table |
label |
Zveřejnění práv xx xxxxxxx [table] |
Zveřejnění: XXX 19 odst. 140 xxxx. b) |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxx na xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx zajištění [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx zajištění. |
||||
ifrs-full |
DisclosureOfRelatedPartyExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx strany [xxxx xxxxx] |
Xxxxxxxxxx: XXX 24 –, xxxxxxxxxx: |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx dohod x&xxxx;xxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx o zpětném xxxxxx a reverzních xxxxx x&xxxx;xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xx xxxxxx x&xxxx;xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx na výzkum x&xxxx;xxxxx. [Odkaz: Náklady xx xxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx rezervních xxxxx x&xxxx;xxxxx vlastního xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx fondů x&xxxx;xxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Ostatní fondy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx vlastního xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 písm. b) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx rezervních xxxxx v rámci xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty] |
||||
ifrs-full |
DisclosureOfRevenueExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx výnosů. |
||||
ifrs-full |
DisclosureOfRevenueFromContractsWithCustomersExplanatory |
text block |
label |
Zveřejnění xxxxxx ze smluv xx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 15 – Xxxxxxxx, zveřejnění: XXXX 15 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx xx xxxxx se zákazníky. |
||||
ifrs-full |
DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract |
label |
Zveřejnění xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx se zajišťovacím xxxxxxxxxxx [text block] |
Zveřejnění: XXXX 7 xxxx.&xxxx;22X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx strategie xxxxxx xxxxx xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Tyto xxxxx slouží k zveřejňování xxxxxxx vykazovaných informací xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable |
table |
label |
Zveřejnění xxxxxxxxx řízení rizik xxxxxxxxxxx se xxxxxxxxxxxx xxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;22X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx strategie xxxxxx xxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx pro xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx předpoklady [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 odst. 145 |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx ke stanovení xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v současné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxx pojistněmatematické xxxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx analýzy citlivosti xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx analýzy xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx hodnotou xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx ocenění xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin, xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. h) |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx ocenění xxxxx xxxxxxx xxxxxxxx vůči xxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx ocenění xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx, xxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx analýzy citlivosti xxxxxxx xxxxxxx xxxxxxxx xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací x&xxxx;xxxxxxx citlivosti xxxxxxx xxxxx reálnou xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx ocenění xxxxxxx xxxxxxxx vůči xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx citlivosti xxxxxxx reálnou xxxxxxxx xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx veličin, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. h) |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou hodnotou xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin. |
||||
ifrs-full |
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx ocenění xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable |
table |
label |
Zveřejnění xxxxxxx citlivosti xxxxxxx xxxxxxx xxxxxxxx vůči xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. h) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx reálnou xxxxxxxx vůči xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx citlivosti xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxx reálnou xxxxxxxx xxxx změnám nepozorovatelných xxxxxxxxx xxxxxxx, xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxx závazků xxxxxxx xxxxxxxx vůči xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx nepozorovatelných xxxxxxxxx xxxxxxx, xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx hodnotou vůči xxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx, xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx o analýze xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx hodnotou vůči xxxxxx nepozorovatelných xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxxXxxxxxxxxXxXxxxxxxxx128xXxXXXX17Xxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xxxxxxxxxx jiné než xxxxx&xxxx;xxxx.&xxxx;128 xxxx. x) xxxxxxxxx IFRS 17 [xxxx block] |
Zveřejnění: účinný xx 1. 1. 2023, IFRS 17 odst. 129 |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx xxxx než xxxxx&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx ze smluv xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [abstract] |
||
ifrs-full |
DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx xxxxxxxxxx xx změny x&xxxx;xxxxxxxxxx xxxxxx, které xxxxxxxxx ze xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx IFRS 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx tabulky. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxx v proměnných xxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx o analýze xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxx pojistnému riziku [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx citlivosti xxxxxx xxxxxxxx vůči xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxx xxxxx] |
Xxxxxxxxxx: SIC 29 – Xxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx zařazené xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;6 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných služeb. |
||||
ifrs-full |
DisclosureOfSharebasedPaymentArrangementsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;44 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx základního xxxxxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxx na xxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;79 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění významných xxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;77 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx původních xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxx závěrce, xxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx, které byly xxxxxx xxxxxxx, a veškerých xxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxXxxxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění významných xxxxxxxxxxxx úrokových xxxxx, xxxx jsou zajišťovací xxxxxx účetní xxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 24H xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx významných xxxxxxxxxxxx úrokových xxxxx, xxxx jsou xxxxxxxxxxx xxxxxx xxxxxx jednotky xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b), zveřejnění: XXXX 12 xxxx. X4 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Tyto xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfSignificantInvestmentsInAssociatesTable |
table |
label |
Zveřejnění xxxxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 27 odst. 16 xxxx. b), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: XXXX 12 odst. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: XXX 27 odst. 17 xxxx. b), xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx [table] |
Zveřejnění: IAS 27 xxxx.&xxxx;16 písm. x), xxxxxxxxxx: XXX 27 odst. 17 písm. x), zveřejnění: XXXX 12 xxxx. B4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx úsudků x&xxxx;xxxxxxxxxxx xxxxxxxxx v souvislosti s podíly x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx v jiných xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxXXXX17Xxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxx a změn xxxxxx xxx xxxxxxxxxxx IFRS 17 [xxxx block] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 117 |
documentation |
Zveřejnění xxxxxxxxxxx úsudků a změn xxxxxx při xxxxxxxxxxx XXXX 17. Xxxxxx xxxxxxxx xxxxxxxxx zveřejní xxxxxxx vstupní xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx použitých xxx xxxxxxx xxxxx reálnou xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx při xxxxxxx xxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx významných xxxxxxxxx xxxxxxx, xxx xxxxx nejsou x&xxxx;xxxxxxxxx xxxxx xxxxx x&xxxx;xxxxx xxxx xxxxxxx xx xxxxxxx xxxxxxxxxx dostupných xxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxx xxxxxxx při xxxxxxxxx xxxxx reálnou hodnotou. |
||||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nepozorovatelných xxxxxxxxx xxxxxxx použitých xxx ocenění aktiv xxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx hodnotou [xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract |
label |
Zveřejnění xxxxxxxxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx vlastního kapitálu xxxxxxx hodnotou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxx reálnou hodnotou [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx významných xxxxxxxxx xxxxxxx, xxx xxxxx xxxxxx k dispozici tržní xxxxx a které byly xxxxxxx xx xxxxxxx xxxxxxxxxx dostupných informací x&xxxx;xxxxxxxxxxxxx, xxxxx xx xxxxxxxxx trhu xxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů účetní xxxxxxxx xxxxxxx hodnotou. [Xxxxx: Vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx významných xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxx xxx xxxxxxx xxxxxxxxx kapitálu reálnou xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx představují 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 |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx významných nepozorovatelných xxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx významných xxxxxxxxxxxxxxxxx xxxxxxxxx veličin použitých xxx ocenění závazků xxxxxxx hodnotou [abstract] |
||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxxx xxxxxx x&xxxx;xxxxxxxxx tržní xxxxx x&xxxx;xxxxx xxxx xxxxxxx xx použití xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o předpokladech, xxxxx xx xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx významných xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx při xxxxxxx xxxxxxx reálnou xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nepozorovatelných vstupních xxxxxxx xxxxxxxxx při xxxxxxx závazků reálnou xxxxxxxx [table] |
Zveřejnění: IFRS 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx použitých při xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx účetních pravidel [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;117 |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx a nevyužitých xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx rozdílu, xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx odpočtů [xxxx block] |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx přechodných xxxxxxx, nevyužitých xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx odpočty [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxx [xxxxxx]; Přechodné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx odpočtů [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 odst. 81 písm. g) |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx se přechodných xxxxxxx, xxxxxxxxxxx xxxxxxxx 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 xxxxx] |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxx obecných xxxxxxxx xxxxx x&xxxx;xxxxxxxx vázaných xx akcie. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [member]] |
||||
ifrs-full |
DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx podmínek xxxxxxx x&xxxx;xxxxxxxx vázaných na xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx na akcie. |
||||
ifrs-full |
DisclosureOfTradeAndOtherPayablesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx obchodních x&xxxx;xxxxxx xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Obchodní x&xxxx;xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx pohledávek [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx obchodních x&xxxx;xxxxxx xxxxxxxxxx. [Odkaz: Obchodní x&xxxx;xxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx ceny xxxxxxxxx xx xxxxxxxxx závazky x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx alokované xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxx 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 xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx alokované na xxxxxxxxx xxxxxxx k plnění [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx [table] |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;120 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xx xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxx spřízněnými xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxx spřízněnými xxxxxxxx [xxxx block] |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;18 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxx a jejími xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx mezi xxxxxxxxxxx xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxx spřízněnými stranami [xxxxx] |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxx xxxx xxxxxxxxxxx stranami. |
||||
ifrs-full |
DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract |
label |
Zveřejnění xxxxxxxxx vykázaných odděleně xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx v podnikové xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx vykázaných xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. l) |
documentation |
Zveřejnění xxxxxxxxx vykázaných xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx 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 [line items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 písm. l) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se transakcí xxxxxxxxxx xxxxxxxx xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. |
||||
ifrs-full |
DisclosureOfTransfersOfFinancialAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 – Xxxxxxx 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 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Vlastní xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx typů xxxxxxxxxx xxxxx. [Odkaz: Typy xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
DisclosureOfTypesOfInsuranceContractsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxx pojistných xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, IFRS 4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx typů xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx. B4 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotek. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx [table] |
Zveřejnění: XXXX 12 xxxx. X4 xxxx. e) |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx dobrovolné xxxxx xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dobrovolné xxxxx účetního xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx účetního xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx výnosové křivky xxxxxxx k diskontování peněžních xxxx, xxxxx se xxxxxx xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx položek [abstract] |
||
ifrs-full |
DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx peněžních xxxx, xxxxx xx xxxxxx na základě xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120 |
xxxxxxxxxxxxx |
Xxxxxxxxxx výnosové křivky xxxxxxx x&xxxx;xxxxxxxxxxxx peněžních xxxx, xxxxx se xxxxxx xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx položek, xx xxxxxxx xxxxxxxx 36 xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx se xxxxxx na základě xxxxxx x&xxxx;xxxxxxxxxxxx položek [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable |
table |
label |
Zveřejnění výnosové xxxxxx xxxxxxx k diskontování xxxxxxxxx xxxx, xxxxx xx neliší na základě xxxxxx z podkladových xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;120 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx peněžních xxxx, xxxxx se xxxxxx xx&xxxx;xxxxxxx výnosů x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o překrývacím xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9Xxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxXxxxxXxxxxxxxxxxxXxxxXxxxXxXxxxxXxxxxxxxxxXxXxxxxXxxxXxxxxxxXxXxxxXxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxx, xx se xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx na xxxxxxx xxxxxxxx, xxxxx odpovídají xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 odst. 23 |
documentation |
Informace x&xxxx;xxx, xx xx xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxx tržním xxxxxxxxx transakcí, xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxxxxxxxxxxxXxxXxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, zda xxxx selhání xxxxxxxxx xxxx byla xxxxxxxx xxxxx smluvních podmínek xxxxxxxxx xxxxx xxxx xxxxxxxxxx účetní závěrky xx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;18 písm. c) |
documentation |
Vysvětlení toho, xxx xxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xxxx xxxx xxxxxxxx změna xxxxxxxxx podmínek přijatých xxxxx xxxxx xxxx xxxxxxxxxx účetní xxxxxxx xx zveřejnění. |
||||
ifrs-full |
DiscontinuedOperationsMember |
member |
label |
Ukončené xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx účetní xxxxxxxx, xxxxx xxxx xxx xxxxxxxx, xxxx xx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxx x)&xxxx;xxxxxxxxxxx samostatný xxxxxx xxxx xxxx xxxxxx xxxxxx xxxxxxxx; b) je xxxxxxxx xxxxxxx koordinovaného xxxxx xxxxxxx samostatný xxxxxx xxxx xxxx xxxxxx xxxxxx činnosti; xxxx c) je xxxxxxxx xxxxxxxx pořízeným xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx. Xxxxxxx xxxxxx xxxxxxxx xxxxxxxx činnosti x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxx účely xxxxxxxx výkaznictví, xx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxx xxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx. X11 písm. a), xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx specifickou xxxxxxxx xxxxxxxxx odpovídající xxxxxxxxxx xxxxxxxx, která xxxxxxxx xxxxxxx částek budoucích xxxxxxxxx xxxx za xxxxxxx xxxxxxx oceňování xxxxxx xxxxxxxx hodnoty x&xxxx;xxxxxxxxx xxxxxxx (například xxxxxx xxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxx xxxxx xxxxxx, xxxxxxxxxx xxxxxxxx marže xxxx zdaněním, diskont xx xxxxxxxxxxxxxxxxxx, xxxxxx xx xxxxxxxx). [Odkaz: Xxxxxxxx přístup [member]; Xxxxxx průměr [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxXxXxxxxxXxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxx nezaručená zbytková xxxxxxx aktiv, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx nezaručené xxxxxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. Nezaručená xxxxxxxx xxxxxxx xx část xxxxxxxx hodnoty podkladového xxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxxxxx není xxxxxxxx xxxx je zaručena xxxxx stranou xxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx. Finanční leasing xx leasing, xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxx a užitky xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxx použitou xxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx oceňování xxxxxxxxxx na výpočtu xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxXxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 130 xxxx.&xxxx;x) xxx iii) |
documentation |
Diskontní xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx předchozím xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx prodej. |
||||
ifrs-full |
DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx sazba xxxxxxx xxx vyjádření xxxxxx xxxxxxx xxxxx, zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. b) |
documentation |
Diskontní xxxxx xxxxxxx xxx xxxxxxxxx xxxxxx hodnoty peněz, xxxxx xx xxxxxxx x&xxxx;xxxxxxxx účtů časového xxxxxxxxx při xxxxxx xxxxxxxx. [Xxxxx: Zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxXxxxxxxxxxxXxXXXXXxXxxxxxxxXxXxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx, xxxxx xxxx mít xxxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxx standardu XXXX xx účetní xxxxxxx |
Xxxxxxx: XXX 8 xxxx.&xxxx;31 xxxx. e) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxx xxx podle xxxxxxxxx xxxxx xxxxxxxx xxxxxx standardu IFRS xx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx klasifikované jako xxxxxx k prodeji [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx, obvyklá praxe: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx skupiny xxxxx, xxxxx xxxx xxx xxxxxxxx společně xxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx, x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx, které xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx dceřiného xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Vyřazení a odstavení, xxxxxxxx xxxxxx a goodwill |
Obvyklá xxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx a odstavení. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx 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 x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxx z vyřazení x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu celkem |
||||
ifrs-full |
DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract |
label |
Vyřazení x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx [abstract] |
||
ifrs-full |
DisposalsAndRetirementsPropertyPlantAndEquipment |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx a odstavení, xxxxxxx, budovy a zařízení |
Obvyklá xxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx a odstavení. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx celkem |
||||
ifrs-full |
DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract |
label |
Vyřazení x&xxxx;xxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx [abstract] |
||
ifrs-full |
DisposalsBiologicalAssets |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 xxxx. c) |
documentation |
Snížení xxxxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx, xxxxxxxxxx aktiva |
||||
ifrs-full |
DisposalsIntangibleAssetsAndGoodwill |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 odst. 118 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx a goodwillu xxxxxxxxxxx z vyřazení. [Odkaz: Xxxxxxxx xxxxxx a goodwill] |
||||
negatedLabel |
Vyřazení, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Vyřazení, xxxxxxxx xxxxxx s výjimkou xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx x&xxxx;xxxxxxxx goodwillu xxxxxxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx, xxxxxxxx aktiva s výjimkou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxxxxx xxxxxxxx majetek |
Zveřejnění: XXX&xxxx;40 odst. 76 písm. c), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx investičního xxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx. x) xxx ii) |
documentation |
Úbytek pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení] |
||||
negatedLabel |
Vyřazení, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx odbytových xxxxxxx a administrativních xxxxxxx. [Xxxxx: Administrativní náklady; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;103, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx se xxxxxx xxxxx a služeb. |
||||
negatedLabel |
Odbytové xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxxx nevyplatila. |
||||
ifrs-full |
DividendsClassifiedAsExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx klasifikované xxxx xxxxxx |
Xxxxxxx: XXX&xxxx;32 odst. 40 |
documentation |
Částka xxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IAS 1 odst. 107 |
documentation |
Částka xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxxxx xxxxxxxx xxxx výplaty xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx placené, xxxxxxxxxxxxx xxxx financování |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx klasifikovaný xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xxxx provozní xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 31 |
documentation |
Peněžní odtok x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx dividendy, xxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;34 odst. 16A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend vyplacených xxxxxx jednotkou x&xxxx;xxxxxxxxx xxxxx. [Xxxxx: Kmenové xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxXxxxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx, kmenové xxxxx, xx xxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X písm. f) |
documentation |
Částka dividend xxxxxxxxxxx xx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X písm. f) |
documentation |
Částka xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxx xxx xxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx dividendy, ostatní xxxxx, xx xxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx vyplacených na xxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxxXxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Dividendy xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, klasifikované jako xxxxxxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx akcionářům mateřského xxxxxxx xxxxxxxxxxxxx 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. [Xxxxx: Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Dividendy xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx nekontrolujícím xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxx; Dividendy xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Splatné xxxxxxxxx, xxxxxxxxx nepeněžních xxxxx |
Xxxxxxxxxx: XXXXX 17 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx aktiv xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxXxxXxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxx schválením účetní xxxxxxx xx zveřejnění, xxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 10 xxxx.&xxxx;13, xxxxxxxxxx: XXX 1 xxxx.&xxxx;137 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend navržených xxxx xxxxxxxxxxxxx xx xxxxxxxxxxx období, ale xxxx xxxxx xxxxxxxxx xxxxxx závěrky xx xxxxxxxxxx. Xxxx xxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx xxxxxx xxxx xxxxxxx, xxxxxxx x&xxxx;xxxxxx xxxx neexistuje xxxxx xxxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx maximální výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx účetního pravidla [xxxxxx]; Zvýšení (snížení) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Přírůstky (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxXxxXxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxXxxXxxxx |
X.XX duration |
label |
Dividendy xx xxxxx xxxxxxxx nebo xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx ke xxxxxxxxxx, xxx nevykázané xxxx xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;137 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend xx xxxxx navržených nebo xxxxxxxxxxxxx před xxxxxxxxxx xxxxxx závěrky xx xxxxxxxxxx, ale xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx dividendy |
Zveřejnění: IFRS 12 xxxx.&xxxx;X12 písm. a) |
documentation |
Částka xxxxxxxxx dividend. |
||||
ifrs-full |
DividendsReceivedClassifiedAsInvestingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx činnosti |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx klasifikovaný jako xxxxxxxxxx činnosti. [Xxxxx: Xxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx, klasifikované xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 31 |
documentation |
Peněžní přítok x&xxxx;xxxxxxxxx xxxxxxxx klasifikovaný xxxx provozní činnosti. [Xxxxx: Přijaté xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx přijaté x&xxxx;xxxxxxxxxxxx podniků, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx podniků xxxxxxxxxxxxx xxxx investiční xxxxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx činnosti |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxxx dividendy xxxxxxx x&xxxx;xxxxxxxx, které xxxx xxxxxxxx pomocí xxxxxxxxxxxx xxxxxx, klasifikovaný xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Investice xxxxxxxxxx xxxxxxxxxxxx metodou; Xxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xx společných xxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxx přijaté xx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx investiční činnosti. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Přijaté xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx jako xxxxxxx nekontrolujícím xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx vykázaných jako xxxxxxx nekontrolujícím xxxxxxxxxx. [Xxxxx: Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx mateřského xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx vlastníkům xxxxxxxxxx podniku. [Xxxxx: Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx xx xxxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 odst. 106 xxxx. d) |
documentation |
Částka xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx vykázaných jako xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxXxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx mateřského podniku, xxxxxxxx se xxxxxxxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 odst. 106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx dividend xxxxxxxxxx xx xxxxxxxxxxx xxxx xxxxxxxxxx jako xxxxxxx xxxxxxxxxx xxxxxxxxxx podniku. [Xxxxx: Mateřský podnik [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxxXxxxx |
X.XX duration |
label |
Dividendy na xxxxx vykázané jako xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxx vykázaných xxxx xxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Dividendy xxxxxxxx u investic xx xxxxxxxxxxxx nástrojů xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxxxx x&xxxx;xxxxxxx období |
Zveřejnění: XXXX 7 xxxx.&xxxx;11X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx jednotka xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx výsledku, xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxx xx oceněné xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx [member]] |
||||
ifrs-full |
DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod |
X duration, credit |
label |
Dividendy xxxxxxxx u investic do xxxxxxxxxxxx nástrojů xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 11A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx do xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Investice xx xxxxxxxxxxxx nástrojů xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DomicileOfEntity |
text |
label |
Domicil účetní xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;138 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx domicilu xxxxxx xxxxxxxx. [Xxxxx: Xxxx xxxxxxxx [member]] |
||||
ifrs-full |
DonationsAndSubsidiesExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx dary x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx s výjimkou kmenových xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxx xx akcii [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;33 odst. 66 |
documentation |
Zveřejnění xxxxx xx akcii. |
||||
ifrs-full |
EarningsPerShareLineItems |
line xxxxx |
xxxxx |
Xxxx xx akcii [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 xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxx xx xxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx 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 xxxxxxxxx xxxxxxxxx u aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx. [Odkaz: Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 odst. 124 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxx nehmotných xxxxx xxxxxx xxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxxxxxx, xxxxxxx, xxxxxx a zařízení |
Zveřejnění: IAS 16 xxxx.&xxxx;77 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx, xx xxxxxx došlo x&xxxx;xxxxxxxxx, x&xxxx;xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxXxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx míra xxxxxxxxx x&xxxx;xxxx reklasifikace xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx ztráty, xxxxxxx použití xxxxxxxxx XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. a) |
documentation |
Efektivní xxxxxxx xxxx xxxxxxxxx x&xxxx;xxxx, xxx xxxxxx xxxxxxxx xxxxxxxxxxxxx svá xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxx XXXX&xxxx;9. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxXxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx použití xxxxxxxxx IFRS 9 |
Zveřejnění: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxx x&xxxx;xxxx, kdy xxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty x&xxxx;xxxxxxxx přechodu na xxxxxxxx XXXX&xxxx;9. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx úroková xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxx realizovatelná. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12A písm. f) |
documentation |
Efektivní xxxxxxx xxxx finančních xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxx oceňovaných reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxx učiněných, xxxx xxxxxx jednotka xxxxxxx xxxxxx rozdělení xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx mezi xxxxxxxxxxxx xxxxxxxxx a ostatním úplným xxxxxxxxx u smluv s prvky xxxxx účasti [axis] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledkem x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx dopad xxxxx učiněných, xxxx xxxxxx xxxxxxxx změnila xxxxxx xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx s prvky přímé xxxxxx, xx xxxxxxx xxxxxxx xxxxxxxxxx výkazu xxxxxx xxxxxxx. [Xxxxx: Xxxxx složení xxxxxxxxxxxx xxxxxxx pro xxxxxxx x&xxxx;xxxxx xxxxx účasti; Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx výše xxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) xxx iii) |
documentation |
Tento člen xxxxxxxxxxx xxxxx maximální xxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. Maximální xxxx aktiv xx xxxxxxxx xxxxxxx všech xxxxxxxxxxxx xxxxxx xx xxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxx xx plánu definovaných xxxxxxx. [Odkaz: Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxXxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx změn xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 odst. 25, xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxx xxxx xxxxxxxx kurzů u peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů xxxxxxxx nebo xxxxxxxx x&xxxx;xxxx xxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxXxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx změn měnových xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx přístupu [xxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. e) |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx reklasifikace xxxxxxxxxxxx přístupu [xxxxxx] |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx 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 xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx GAAP xx xxxxxxxxx XXXX. [Xxxxx: Xxxxxxxxx XXXX [member]; XXXX [member]] |
||||
ifrs-full |
EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures |
X duration, credit |
label |
Dopad xxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxx této xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxxx xxxxxx xxx xxxxx xxxxxx xxxxx s prvky xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;112 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx neupravit xxxxx x&xxxx;xxxxxxxx smlouvy xx xxxxxx této xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxxx xxxxxx xxx xxxxx xxxxxx xxxxx s prvky xxxxx xxxxxx. [Xxxxx: Xxxxx xxxxxxx podkladových xxxxxxx xxx smlouvy x&xxxx;xxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx xxx před xxxxxxxxxxx xxxxxxx obdobím [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 130 |
documentation |
Tento xxxx představuje rok, xxxxx xxxxxxx xxx xxx xxxx koncem xxxxxxxxxxxx účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;33, xxxxxxx: IFRS 14 xxxx. XX2 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;8 odst. 28, xxxxxxx: XXXX 8 odst. XX4 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx mezisegmentových xxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx s částkami xxxxxxxxxx v účetní xxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
EmployeeBenefitsExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxx: XXX 1 odst. 102, xxxxxxxxxx: IAS 1 xxxx.&xxxx;104, zveřejnění: IAS 1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxx xx všechny xxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx zaměstnancům xxxxxxx za xxxxxx xxxxxx xxxx xx xxxxxxxx xxxxxxxxxx poměru. |
||||
commentaryGuidance |
Použijte xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx na xxxxxxxxxxxxx xxxxxxx zahrnujících xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx vázanou xx xxxxx se xxxxxxxxxxx (nebo xxxx xxxx náklady vznikající x&xxxx;xxxxxxxx transakcí s úhradou xxxxxxx xx xxxxx xx zaměstnanci nulové). XXXXXXXXXXXX tuto xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx nákladů xx zaměstnanecké xxxxxxx xxxxxxxxxxxx náklady xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx xxxxx xx xxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xx xxxxxxxxxxxxx požitky celkem |
||||
negatedLabel |
Náklady xx xxxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx zaměstnanců |
Zveřejnění: IAS 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: IAS 26 xxxx.&xxxx;35 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx příspěvků xxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx v důsledku xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xx xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;10 odst. 22 xxxx. i) |
documentation |
Tento člen xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxx podmíněného xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx vydané xxxxxx jednotkou. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Součet účetní xxxxxxxx za xxxxxxxxxx xxxxxxx [member] |
Zveřejnění: XXX 27 odst. 16 xxxx. x), xxxxxxxxxx: XXX 27 odst. 17 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X4 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;39X, zveřejnění: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx pro osu „Xxxxxxxxxx podniky“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx za podnikové xxxxxxxxx [member] |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64, xxxxxxxxxx: IFRS 3 xxxx. X67 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje standardní xxxxxxx pro xxx „Xxxxxxxxx xxxxxxxxx“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní xxxxxxxx xx penězotvorné xxxxxxxx [member] |
Zveřejnění: XXX 36 xxxx.&xxxx;134, xxxxxxxxxx: XXX&xxxx;36 odst. 135 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxxxxx xxxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;12 – Xxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný člen. |
||||
ifrs-full |
EntitysTotalForExternalCreditGradesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX20X, xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní hodnotu xxx osu „Xxxxxxx xxxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Součet xxxxxx xxxxxxxx xx znehodnocení xxxxxxxxxx xxxxx [member] |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „xxxxxxxxxxxx xxxxxxxxxx xxxxx“, není-li použit xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx jednotky [xxxxxx] |
Xxxxxxxxxx: IAS 36 odst. 130 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxxx aktiva xxxx xxxxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx interní xxxxxxx stupně [xxxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 písm. c), příklad: XXXX&xxxx;7 xxxx. XX20X, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. IG25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje standardní xxxxxxx pro xxx „Xxxxxxx xxxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
EntitysTotalForJointOperationsMember |
member [default] |
label |
Součet xxxxxx xxxxxxxx xx xxxxxxxx činnosti [xxxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní xxxxxxx pro osu „Xxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx společné xxxxxxx [member] |
Zveřejnění: XXX 27 odst. 16 xxxx. x), xxxxxxxxxx: XXX 27 odst. 17 xxxx. x), zveřejnění: IFRS 12 xxxx.&xxxx;X4 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IFRS 4 xxxx.&xxxx;39X, zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M |
documentation |
Tento xxxx xxxxxxxxxxx standardní xxxxxxx xxx osu „Xxxxxxxx podniky“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní xxxxxxxx xx pravděpodobnost xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: IFRS 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxxxxxxxx selhání“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxx [member] |
Zveřejnění: IAS 24 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxx spřízněných xxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxXxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx xxxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 písm. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx. B4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní xxxxxxx pro xxx „Xxxxxxx xxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx nekonsolidované xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 12 odst. X4 písm. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxxxxxxxx strukturované xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
EntitysTotalForUnconsolidatedSubsidiariesMember |
member [default] |
label |
Součet xxxxxx jednotky za xxxxxxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx pro xxx „Nekonsolidované xxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
Equity |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 1 xxxx.&xxxx;24 písm. x), xxxxxxxxxx: XXXX 1 xxxx.&xxxx;32 písm. a) xxx x), xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x), zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x), xxxxxxxxxx: IFRS 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx xx aktivech xxxxxx xxxxxxxx xx xxxxxxxx xxxxx jejích xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx celkem |
||||
periodStartLabel |
Vlastní xxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx kapitál a závazky |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Vlastní xxxxxxx; Závazky] |
||||
totalLabel |
Vlastní xxxxxxx x&xxxx;xxxxxxx celkem |
||||
ifrs-full |
EquityAndLiabilitiesAbstract |
label |
Vlastní 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 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx podíly. |
||||
totalLabel |
Vlastní xxxxxxx xxxxxxxxxxx xxxxxxxxxx mateřské xxxxxxxxxxx celkem |
||||
ifrs-full |
EquityAttributableToOwnersOfParentMember |
member |
label |
Vlastní xxxxxxx xxxxxxxxxxx vlastníkům xxxxxxxx xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx společnosti. |
||||
ifrs-full |
EquityInstrumentsAmountContributedToFairValueOfPlanAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx k reálné xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, kterou xxxxxxxx xxxxxxxxxxxxx vlastní xxxxxxx (xx. nikoli dluh) xxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx hodnotě; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx kapitálové xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxxxxxxx zbytkový xxxxx xx aktivech xxxx xxxxxx jednotky po 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 xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx hodnotě; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx 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 stanovená xxxxxx hodnota xxxxxx xx vlastním xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx do xxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;6, xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xx xxxxxxxxxxxx nástrojů. |
||||
ifrs-full |
EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, závazky x&xxxx;xxxxxxxx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxx vlastního kapitálu, xxxxxxx a kreditních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx; Xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx [member] |
Zveřejnění: IAS 1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xx odečtení xxxxx xxxxxx xxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Složky xxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxx riziko [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x), příklad: XXXX 7 xxxx. XX32 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxx rizika, xx reálná xxxxxxx xxxx xxxxxxx peněžní xxxx xxxxxxxxxx xxxxxxxx xx xxxxx xxxxx x&xxxx;xxxxxxxx xxxx cen xxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxxxxxx do xxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 80A |
documentation |
Částka vlastního xxxxxxxx reklasifikovaného do xxxxxxxxx finanční závazky. [Xxxxx: Vlastní xxxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx hodnota XBRL. Xxxxx xx tento xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [member]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Zvýšení (snížení) xxxxxxxxx xxxxxxx 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 [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx peněžní xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx toky finančních xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx peněžní xxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty] |
||||
ifrs-full |
EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx dopad, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) bod i) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinaci, xxxxx nebyly xxxxxxxx, xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx možné xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx dopad xxxxxxxxxxx aktiv |
Zveřejnění: IAS 37 xxxx.&xxxx;89 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx aktiv, xxxxx vznikla xxxx xxxxxxxx událostí x&xxxx;xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxx xxxxxxxxx pouze xxx, xx xxxxx xxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx pod xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Odhadovaný xxxxxxxxxx dopad xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;86 písm. a) |
documentation |
Částka odhadovaného xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxx požitků, xxxxx xxxx xxx vypláceny x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx: XXX 19 odst. 147 xxxx. c) |
documentation |
Odhadované xxxxxx, xxxxx xxxx být xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxx definovaných xxxxxxx [xxxxxx]; Xxxxxxxxx [axis]] |
||||
ifrs-full |
EstimateOfContributionsExpectedToBePaidToPlan |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxx xx xxxxx xx xxxxxx roční účetní xxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;147 xxxx. x), xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. d) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxx požitků za xxxxxx xxxxx účetní xxxxxx. [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17 |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxxxx nároků xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx IFRS 17 |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx, které xxxxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx budoucích xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) bod i), xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx odhady současné xxxxxxx xxxxxxxxx peněžních xxxx xxxxxxxxxxxxx s pojistnými xxxxxxxxx. [Odkaz: Pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx toků [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx s pojistnými xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Odhady xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx, které xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17, které xxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx, které xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti XXXX 17, které xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx odchozích xxxxxxxxx toků [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx peněžních xxxx souvisejících x&xxxx;xxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember |
member |
label |
Odhady xxxxxxxx xxxxxxx budoucích xxxxxxxxx xxxxxxxxx xxxx, x&xxxx;xxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx, s výjimkou xxxxxxxxx xxxx z pořízení pojistné xxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xx xxxxxx xxxxxxx xxxx vyplývající z nákladů xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx (smluv vystavených xxxx xxxxx, xxxxxxx xxxxxxxxx xx xxxxxxx), xxxxx jsou xxxxx xxxxxxxxxxxx portfoliu xxxxxxxxxx xxxxx, x&xxxx;xxxxx daná xxxxxxx patří. Xxxx xxxxxxx toky xxxxxxxx xxxxxxx toky, které xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx portfolia. |
||||
ifrs-full |
EventsOfReclassificationOfFinancialAssetsAxis |
axis |
label |
Případy reklasifikace xxxxxxxxxx aktiv [axis] |
Zveřejnění: XXXX 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx vyplněna. |
||||
ifrs-full |
EventsOfReclassificationOfFinancialAssetsMember |
member [default] |
label |
Případy xxxxxxxxxxxxx finančních xxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx reklasifikace xxxxxxxxxx xxxxx. Představuje také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx aktiv“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxx xxxxxxxx [abstract] |
||
ifrs-full |
ExciseTaxPayables |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xx spotřební xxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxXxxxxxxxxxxXxxxxXxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx žijících akciových xxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx žijících akciových xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxXxxxxxxXxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxxx cena, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Očekávané xxxxxxx xxxxxx xxx xxxxxxx xxxx xxxxxxx odkupu xxxxxxxxxx nástrojů s prodejní xxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;136X písm. c) |
documentation |
Očekávané xxxxxxx xxxxxx xxx xxxxxxx nebo xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx opcí xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx. [Xxxxx: Riziko xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx posuzované xxxxxxxxx xxxxxxx ztráty [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx očekávané xxxxxxx xxxxxx, které xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx posuzování očekávaných xxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
ExpectedCreditLossesIndividuallyAssessedMember |
member |
label |
Jednotlivě xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx [member] |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxx ztráty, které xxxx posuzované xxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx ztrát [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxXxxx |
X.XX instant |
label |
Očekávaná míra xxxxxxxxx ztrát |
Příklad: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. IG20D |
documentation |
Očekávaná xxxx úvěrových xxxxx xxxxxxxxx jako xxxxxxxxx xxxxx hrubé účetní xxxxxxx. Xxxxxxxxx úvěrové xxxxxx xxxx váženým xxxxxxxx úvěrových xxxxx, xxx xxxxxx xxxx xxxxxxxxx rizika xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxXxxxxxx |
X.XX duration |
label |
Očekávaná xxxxxxxxx xxxx xxxxxxxxx podíl, xxxxxxxxxx xxxxxxx opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx dividendy xxxxxxx xxx výpočet xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxx použitá xxx xxxxxxx reálné xxxxxxx xxxxxxxxxxxx akciových xxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Dopad přechodu xx xxxxxxxxx IFRS [xxxxxx]; Vyloučení mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx toků u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, podmíněné xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 3 xxxx. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx xxxxxx, xxxxx xxxxx xxxxxxxxx xxxxx stranou za xxxxxx xxxxxxxxxx podmíněných xxxxxxx vykázaných x&xxxx;xxxxxxxxx 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 xxxxxx xxxxxx, xxxxx xxxxx xxxxxxxxx xxxxx xxxxxxx xx xxxxxx xxxxxxxxxx xxxxxx rezerv. [Xxxxx: Xxxx rezervy] |
||||
ifrs-full |
ExpenseArisingFromExplorationForAndEvaluationOfMineralResources |
X duration, debit |
label |
Náklady xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 6 xxxx.&xxxx;24 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx nerosty, xxxx, xxxxx plyn x&xxxx;xxxxxxx xxxxxxxxxxxxx xxxxxx poté, xx xxxxxx jednotka xxxxx xxxxxxx xxxxx xx xxxxxxx xx xxxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxxx technické xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx těžby xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 37 písm. b) |
documentation |
Částka xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 99 |
documentation |
Částka xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx podle jejich xxxxxx (xxxxxxxxx xxxxxx, xxxxxxxx nakoupeného xxxxxxxxx, xxxxxxx xx xxxxxxx, xxxxxxxxxxxxx požitky x&xxxx;xxxxxxx xx reklamu) a dále xxxxxxxxxxxxxxxx podle xxxxxxx xxxxxx x&xxxx;xxxxx účetní xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx celkem, podle xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx podle xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxXxxxxxxxxXxXxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx, x&xxxx;xxxxxx rezerv |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx postupné xxxxxx xxxxxxxx u rezerv x&xxxx;xxxxxxxx rezerv xx xxxxxxxxxxxxx požitky, x&xxxx;xxxxxxxx xxxxxx xxxxxxx xxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx nároky x&xxxx;xxxxxxx xxxxxxxxxx, xxx xxxxxxx za xxxxxx xxxxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85, xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx nároky x&xxxx;xxxxxxx xxxxxxxxxx, bez xxxxxxx xx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx akcie vypořádaných x&xxxx;xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx akcie xxxxxxxxxxxx x&xxxx;xxxxxxxxx, x&xxxx;xxxxx xxxxxxx zboží xxxx xxxxxx nesplnily podmínky xxx vykázání jako xxxxxx. [Odkaz: Náklady xxxxxxxxxx v důsledku xxxxxxxxx x&xxxx;xxxxxxx vázanou xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady vznikající x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxxxxxx změny reálné xxxxxxx derivátových nástrojů). [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Náklady xxxxxxxxxx v důsledku xxxxxxxxxxxxx xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42G xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx v důsledku xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx (xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx). [Odkaz: Náklady xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;51 písm. a) |
documentation |
Částka xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx vypořádaných xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxxxxx zboží xxxx xxxxxx xxxxxxxxx xxxxxxxx xxx vykázání xxxx xxxxxx. [Xxxxx: Náklady xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx xxxxx, xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx transakcí x&xxxx;xxxxxxx xxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx xxxxx, x&xxxx;xxxxx přijaté xxxxx xxxx služby xxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx vznikající x&xxxx;xxxxxxxx transakcí x&xxxx;xxxxxxx xxxxxxx xx akcie xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx xx xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx na xxxxx xx xxxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx akcie] |
||||
ifrs-full |
ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees |
X duration, debit |
label |
Náklady xxxxxxxxxx x&xxxx;xxxxxxxx transakcí x&xxxx;xxxxxxx xxxxxxx na xxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx akcie x&xxxx;xxxxxx xxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxx. [Xxxxx: Náklady xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxx) xxxxxxxx xx hospodářského xxxxxxxx, xxxxxxx vyplývající x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. e), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv x&xxxx;xxxxxxxx nákladu xxxx xxxxxx zahrnutého do xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx plynoucí z vystavených xxxxxxxxxx a zajistných 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 xxxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxxxxx mění xxx xxxxxx xxxxxxx xxxxxxxxx xxxxxx jednotky, nebo xxxxxx, xxxxx xx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx zahrnují: a) xxxxxx xxxx ukončení xxxxx podnikatelských aktivit; x) uzavření xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx z jedné xxxx xxxx xxxxxxx xx xxxx; c) xxxxx xx xxxxxxxxx xxxxxx; a d) zásadní xxxxxxxxxxxx, které xxxx xxxxxxxx dopad na xxxxxxxx x&xxxx;xxxxxxxx činnosti xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxXxxxxxxxXxxxxXxxXxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx 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 ve xxxxxx xx špatným xxxx xxxxxxxxx xxxxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xxxxxxxxxx xx x&xxxx;xxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 písm. d) |
documentation |
Částka xxxxxxx vztahující xx x&xxxx;xxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxx účtovaných x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 6 xxxxxxxxx XXXX 16. Tyto xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xx xx xxxxxxxxxxx xxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xxxxxxxxxx se ke xxxxxxxxxxx xxxxxxxxx, x&xxxx;xxxxx xxxx použita xxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xx xx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 6 xxxxxxxxx XXXX 16. Tyto xxxxxxx nemusí xxxxxxxxx xxxxxxx na leasingy x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxx měsíc xxxx xxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxx, u něhož xxxx trvání xxxxxxxx xx dni xxxxxxxx xxxx12 měsíců xxxx xxxx. Leasing, který xxxxxxxx xxxx na xxxxx, xxxx krátkodobým xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx z leasingu |
Zveřejnění: XXXX 16 xxxx.&xxxx;53 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vztahujících xx x&xxxx;xxxxxxxxxxx leasingovým xxxxxxx, které xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. Xxxxxxxxxx xxxxxxxxxx xxxxxx jsou xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx za xxxxx k užívání xxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx xxxxxxxx, xxxxx xx xxxx x&xxxx;xxxxxxxx xxxx skutečností xxxx xxxxxxxxx nastalých xx xxx zahájení, s výjimkou xxxx, které xxxx xxxxxxxxx xxxxxxx xxxx. [Xxxxx: Závazky x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xx xxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX 1 xxxx.&xxxx;85, příklad: xxxxx konce 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;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xx k zajistným xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxx |
(X) duration, debit |
label |
Náklady x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z přidělování xxxxxx vyplacených xxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxx xxxxxx reklasifikovaná x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx aktiv reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx aktiva; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx&xxxx;xxxxxxxx aktiva reklasifikovaná x&xxxx;xxxxxxxxx finanční aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;12X písm. e) |
documentation |
Částka xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx bylo xxxxxxxxxxxxx ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxx xxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx x&xxxx;xxxxx výpočtů použitých x&xxxx;xxxxxxxxx účetní závěrce [xxxx xxxxx] |
Xxxxxxxxxx: IAS 34 xxxx.&xxxx;16X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx, xx pro xxxxxxxxx xxxxxx xxxxxxx xx xxxxxxx xxxxxx xxxxxx pravidla x&xxxx;xxxxxx xxxxxxx xxxx v poslední xxxxx účetní závěrce, xxxx xxxxx podstaty x&xxxx;xxxxxx změn těchto xxxxx x&xxxx;xxxxxxx, xx x&xxxx;xxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx úprav xxxx xxxxxxxxxxx použitými xxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 odst. 70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx úprav, které xx xxxx xxxxxxxx x&xxxx;xxxxxxxx věrného zobrazení |
Zveřejnění: XXX 1 xxxx.&xxxx;23 xxxx. b) |
documentation |
Vysvětlení xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx, xxx xxxxxxx vedení xxxxxxx x&xxxx;xxxxxx, xx xx byly xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx, xx xx xxxxxxx xxxxxxxxx, xxx xxxxx vedení xxxxxxx x&xxxx;xxxxxx, xx xxxxxx x&xxxx;xxxxxxxxxx některého XXXX xx xxx xxxxxxx xxxxxxxxxx, xx xx xxxx ke konfliktu x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;Xxxxxxxxxx rámci, xxx xxxxxxxxxx regulační xxxx xxxxxx xxxxx xxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxXxxxXxxxxxxxxxXxxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxXxxxXxXxxxxxxxxxXxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxx výsledku, xx xxxxx je xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod i) |
documentation |
Popis řádkové xxxxxxx ve xxxxxx x&xxxx;xxxxxx výsledku, xx xxxxx je xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx. [Odkaz: Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx výhodné xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx částky reklasifikované xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xx základě uplatnění xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx úplným xxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, x&xxxx;xx xxxxxxxx, který xxxxxxxxxx xxxxxx závěrky xxxxxx xxxxxxxx, z čeho je xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxXxxxxXxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxXxxxxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx změn x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxxxxxx výsledků x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxxx protihodnoty |
Zveřejnění: IFRS 3 odst. B67 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx změn x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx změn x&xxxx;xxxxx x&xxxx;xxxxxxx z podmíněné xxxxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxx protihodnoty |
Zveřejnění: XXXX 3 xxxx. X67 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxx xxxxx nebo závazků x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue |
text |
label |
Vysvětlení xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx a oceněných xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;122 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx a oceněná při xxxxxxxx xxxxxx reálnou xxxxxxxx xx uznání xxxxxxxxx xxxxx modelu xxxxxxxxxxxx xxxxxxx nebo xxxxxx xxxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxXxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, x&xxxx;xxxxx xxxxxxxx xxxxxx xxxxxx, že xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;125, xxxxxxxxxx: IFRIC 14 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx nejistoty x&xxxx;xxxxxxxx, x&xxxx;xxxxx xxxxxxxx xxxxxx riziko, že xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx používaných x&xxxx;xxxxxxx vykázaných aktiv, xxxxxxx, xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. c) |
documentation |
Vysvětlení xxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxx na xxxxxxxxx účtovaných xxxxxx xxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx základny xxxxxxxxxx xxxxxxxxxxxx srovnávacích xxxxxxxxx |
Xxxxxxxxxx: XXX 16 odst. 80A, xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;18X, xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;130X, xxxxxxxxxx: IFRS 10 odst. C6B, xxxxxxxxxx: IFRS 11 xxxx.&xxxx;X13X, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X27 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx použité xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx informací x&xxxx;xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx schvalujícího orgánu |
Zveřejnění: 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 xxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxx xxxxxxxx s pojištěním |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxx xxxxx v činnostech, xx&xxxx;xxxxxx xxxxxxx xxxx xxxxxxxxxx přehodnotit, xxx xxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxx v činnostech, xx xxxxxx xxxxxxx xxx pojistitel xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx z IFRS 9 |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X písm. c) |
documentation |
Podrobné xxxxxxxxxx xxxxx v činnostech, xx xxxxxx xxxxxxx xxx pojistitel xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx výjimky z IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx pro řízení xxxxxxxxxx aktiv |
Zveřejnění: XXXX 7 odst. 12B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx změny xxxxxxxxxx xxxxxx účetní jednotky xxx xxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxXxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx názvu xxxxxxxxxx účetní jednotky xxxx jiných způsobů xxxxxxxxxxxx od konce xxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxx identifikace xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx v platných xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx s předchozím xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx změn x&xxxx;xxxxx (xxxxxxx) xxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx změn x&xxxx;xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;36 písm. g) |
documentation |
Vysvětlení xxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxx, xxxxxxx xx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx, xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxxxxx, xxxxxx xx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx, xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, případně xxxx xxxxxxx, údržbě xx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory |
text block |
label |
Vysvětlení xxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxx xxxxxx a způsobu, xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx postupů v oblasti xxxxxx úvěrového xxxxxx x&xxxx;xxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx úvěrových xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxXXXX |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx XXXX |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 xxxx. x), zveřejnění: XXX 1 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx xx XXXX, xx xxxxxx xxxxxxxxxx, že xxxx xxxxxxxx souladu x&xxxx;xxxxxxxxxxx XXXX s výjimkou xxxx, xx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxxxxx xx účelem xxxxxxxx xxxxxxx xxxxxxxxx. Patří xxx xxxxxxxxxx xxxxx XXXX, xx xxxxxxx xx xxxxxx jednotka xxxxxxxxx, xxxxxx xxxxxxx xxxxxx způsobu xxxxxx, xxxxx xx xxxxxxxxx XXXX xxxxxxxxx, xxxxx, xxxx by xxxx xxxxxx xxxx za xxxxxx xxxxxxxxx xxx xxxxxxxxxx, že by xxxxx xx xxxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;Xxxxxxxxxx xxxxx, x&xxxx;xxxxxxx xxxxxx. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4 |
text |
label |
Vysvětlení vybraných xxxxxxxxxx aktiv, xxxxx xxxx xxxxxx xxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx smlouvy v rámci xxxxxxxxxx xxxxxxxxx XXXX 4 |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxx xxxx právnickou xxxxx, která xxxxxx xxxxxxx x&xxxx;xxxxx působnosti xxxxxxxxx XXXX 4. |
||||
ifrs-full |
ExplanationOfDetailsOfAnyInvestmentInEmployer |
text |
label |
Vysvětlení xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx xx účetní xxxxxxxx zaměstnavatele |
Zveřejnění: IAS 26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx iv) |
documentation |
Vysvětlení podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxx penzijního xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o vydaných xxxx přijatých zárukách xxxxxxxxxxxx xxxxxxxx u transakcí xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18 xxxx.&xxxx;x) xxx ii) |
documentation |
Vysvětlení xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx nebo xxxxxxxxx zárukách xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxx [xxxxxx]; Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxXxxXxxxXxXxxXxxxxXxXxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o investicích převyšujících 5 % xxxxxxx xxxxx xxxxxxxxxxxx pro xxxxxxx xxxx xxxxxxxxxxxxx 5 % jakékoliv xxxxx xx xxxxx xxxxxxx papírů |
Zveřejnění: IAS 26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx iii) |
documentation |
Vysvětlení xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx investici xxxxxxxxxxx 5&xxxx;% aktiv xxxxxxxxxx xxxxx snížených x&xxxx;xxxx xxxxxxx xxxxx xxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx 5&xxxx;% xxxxxxxxx xxxxx či xxxxx xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxxxXXX17XxxXxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX16Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx závazky x&xxxx;xxxxxxxxxxxx xxxxxxxx zveřejněnými xxxxx standardu XXX 17 x&xxxx;xxxxxxx z leasingu xxxxxxxxxx k datu xxxxxxx xxxxxxxx standardu XXXX 16 [text xxxxx] |
Xxxxxxxxxx: XXXX 16 odst. X12 xxxx. b) |
documentation |
Vysvětlení xxxxxxx xxxx: x) xxxxxxx x&xxxx;xxxxxxxxxxxx leasingu xxxxxxxxxxxx xxxxx xxxxxxxxx XXX 17 na xxxxx ročního xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx XXXX 16, xxxxxxxxxxxxxx x&xxxx;xxxxxxxx přírůstkové xxxxxxxx úrokové xxxx xx xxx prvotní xxxxxxxx; x&xxxx;x) závazky x&xxxx;xxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xx xxx xxxxxxx xxxxxxxx xxxxxxxxx XXXX 16. Xxxxxxxxxxx výpůjční xxxxxxx xxxx, kterou xx xxxxxxx zaplatil x&xxxx;xxxxxxx, že by xx na xxxxxxx xxxxxx xxxxxx x&xxxx;x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxx aktiva obdobné xxxxxxx xxxx xxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx prostředí. |
||||
ifrs-full |
ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived |
text |
label |
Vysvětlení xxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx zboží nebo xxxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxx xxxxxx reálná hodnota xxxxxxxxx zboží xxxx xxxxxx, xxxxxxxx xxxx xxxxxxxxx xxxxx (xxxxxxxxx xxx byla xxxxxx xxxxxxx tohoto xxxxx xxxx služeb stanovena x&xxxx;xxxxx ceně). |
||||
ifrs-full |
ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel |
text |
label |
Vysvětlení xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx nákladech xxxx v souladu xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;78 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, který nebyl xxxxx v reálné xxxxxxx, xxxx xxxxxx jednotka xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx v pořizovacích xxxxxxxxx xxxx v souladu xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, protože účetní xxxxxxxx nemůže reálnou xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx v souladu xx xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx oceňování xxxxxxx xxxxxxxx [member]; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxXxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx u biologického xxxxxx, xxxxx xxxxxx xxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;56 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxx xx stanovení reálné xxxxxxx u biologických aktiv, xxxxx byla xxxxx xxxxxxxxx xxxxxxxxxxxx náklady xxxxxxxxx x&xxxx;xxxxxxx a ztráty xx xxxxxxxxxxxx, xxx xxxxxxx xxxxxx xxxxxxx xx stane spolehlivě xxxxxxxxxx. [Xxxxx: Biologická xxxxxx; Ztráta ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx dopadu změn x&xxxx;xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx v předpokladech xxx xxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx, xxxxx má významný xxxxx na xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx změn xx struktuře účetní xxxxxxxx, ke xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 odst. 16A xxx i) |
documentation |
Vysvětlení xxxxxx xxxx xx xxxxxxxxx xxxxxx xxxxxxxx, xx xxxxxx došlo v průběhu xxxxxxxxxxx období, xxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxx podniků a dlouhodobé xxxxxxxxx, xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx činnosti [member]; Xxxxxxx podniky [member]] |
||||
ifrs-full |
ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod |
text |
label |
Vysvětlení xxxxxx změn v plánu xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxxxx xx xxxxx xxxxxx |
Xxxxxxxxxx: IFRS 5 xxxx.&xxxx;42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx rozhodnutí xxxxxx plán xxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx na xxxxxxxx xxxxxxxx za xxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx aktiva nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx skupiny klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxXxXxxxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx x&xxxx;xxxxx xxxxxxx dlouhodobého xxxxxx xxxx xxxxxxxxxx xxxxxxx držené k prodeji xx výsledky xxxxxxxx xx xxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 odst. 42 |
documentation |
Vysvětlení dopadu xxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxx aktiva xxxx xxxxxxxxxx xxxxxxx xx výsledky činnosti xx vykázaná xxxxxx xxxxxx. [Odkaz: Dlouhodobá xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx vázaných xx akcie xx xxxxxxxx xxxxxx účetní xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx dopadu xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx xx xxxxxxxx xxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxXxXxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx vázaných na xxxxx xx xxxxxxxxxxx xxxxxxxx účetní jednotky [xxxx block] |
Zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxx xxxxxx závěrky xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx vázanou xx xxxxx na xxxxxxxxxxx xxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx přechodu xx xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;23, xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx přechodu z předchozích xxxxx GAAP xx xxxxxxxxx IFRS. [Xxxxx: Xxxxxxxxx XXXX [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx výkonnost |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, jaký xxx xxxxxxx z předchozích xxxxx XXXX xx xxxxxxxxx XXXX dopad xx vykazovanou finanční xxxxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxxxx GAAP [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxx finanční xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx xxx přechod x&xxxx;xxxxxxxxxxx xxxxx XXXX xx xxxxxxxxx XXXX xxxxx xx xxxxxxxxxxx xxxxxxxx pozici xxxxxx xxxxxxxx. [Odkaz: Předchozí XXXX [xxxxxx]; IFRS [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxXxXxxxxxxXxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxx má xxx xxxxxxx xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx xxx xxxxxx xx xxxxxxx aktiva x&xxxx;xxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 odst. 117 |
documentation |
Vysvětlení xxxxxx, který xx xxx splnění xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx xxx xxxxxx xx smluvní xxxxxx x&xxxx;xxxxxxx závazky. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]; Smluvní xxxxxx; Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx odhadovaného xxxxxxxxxx xxxxxx, podmíněné xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové kombinaci. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;37 odst. 89 |
documentation |
Vysvětlení xxxxxxxxxxxx xxxxxxxxxx xxxxxx možných xxxxx, která xxxxxxx xxxx xxxxxxxx událostí x&xxxx;xxxxxxxxx a jejichž xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx, xx xxxxx xxxx xxxxxxx k jedné xxxx více xxxxxxxx xxxxxxxxx v budoucnosti, které xxxxxx xxxx pod xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxXxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxXxxxxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx a základu pro xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx nesestavila xxxxxx xxxxxxx na xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, x&xxxx;xxxxxxxxxx, xx xxxxx základě xxxx xxxxxx xxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxXxxxXxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx pro xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx strukturované jednotce, x&xxxx;xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxxxx relevantních xxxxxxx, xx xxxxxxx xxxxxxx xxxxxxxx xxxxxx jakéhokoli xxxxxxxxx xxxxxxx dospěl x&xxxx;xxxxxxxxxx, xxxx xx x&xxxx;xxxx xxx xxxxxxx xxxxx, že xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxx dříve nekonsolidované xxxxxxxxxxxxx jednotce, x&xxxx;xx xxxxxxx toho xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxx strukturovanou jednotkou. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Nekonsolidované strukturované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx svědčících o neobvyklé xxxxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 12A písm. c) |
documentation |
Vysvětlení xxxxxxxxxxx x&xxxx;xxxxxxxxx svědčících x&xxxx;xxxxxxxxx xxxxxxx pro xxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx již xxxxxx xxxxxx xx účelem xxxxxxx xxxx zpětné xxxxx v blízké xxxxxxxxxxx, x&xxxx;xxxxxxxxx reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx; Xxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do xxxxx xxxx ztráty] |
||||
ifrs-full |
ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming |
text |
label |
Vysvětlení xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx nebo xxxxxxxxxxxxx a očekávané vyřazení, xxxxxx a načasování |
Zveřejnění: XXXX 5 odst. 41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx skutečností x&xxxx;xxxxxxxxx xxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxxx vyřazení, xxxx xxxx dlouhodobé xxxxxxx nebo vyřazovaná xxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji, xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx skutečnosti, xx xxxxxxx účetní xxxxxxx xxxxxxxxx nebo xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 135 |
documentation |
Vysvětlení xxxxxxxxxxx, že celková xxxxxx hodnota xxxxxxxxx xxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxxxxxx jednotek) je xxxxxxxx ve xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx nebo nehmotných xxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx připadající na xxxxxx xxxxxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx skutečnosti, xx xxxxxx xxxxxxx goodwillu xxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxxxxx dobou použitelnosti xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;135 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, že xxxxxx xxxxxxx xxxxxxxxx xxxx nehmotných aktiv x&xxxx;xxxxxxxxx dobou použitelnosti xxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx (xxxxxxxxx xxxxxxxx) xxxx významná xx srovnání x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxx nehmotných xxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti xxxxxxxxxxx xx účetní xxxxxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxx xxxxxxxx [xxxxxx]; Nehmotná xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxXxxxxxXxXxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxXxxxxxxxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxx xxxxxx xxxxxxxx xxxx xxxx xxxxxxxx mají xxxxx xxxxxx závěrku xx xxxxxxxxx změnit |
Zveřejnění: XXX&xxxx;10 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxx xxxxxx xxxxxxxx nebo jiné xxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xx xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxXxxxxxxxxxXxxxxXxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxx nástroje, xxxxxxx xxxxxxx hodnotu xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxx možné x&xxxx;xxxxxxxxx xxxxxxxxxx určit, xxxx odúčtovány. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx závěrka x&xxxx;xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxx xxxxx síle xxxxxxx xxxx |
Xxxxxxxxxx: XXX 29 odst. 39 písm. a) |
documentation |
Vysvětlení xxxxxxxxxxx, že účetní xxxxxxx a odpovídající údaje xx předchozí období xxxx xxxxxxxxxxxx podle xxxx ve xxxxxxxxx xxxxx xxxx xxxxxxx xxxx, x&xxxx;x&xxxx;xxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xx xxxxx účetního období ve xxxxxxxxxx v hyperinflačních ekonomikách. |
||||
ifrs-full |
ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented |
text |
label |
Vysvětlení xxxxxxxxxxx, že xxxxxx xxxxxxx xx xxxxxxxx xxxxxx nebyla předložena |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxxxxx skutečnosti x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, xx xxxxxx xxxxxxxx xxxxxx xxxxxxx za xxxxxxxx xxxxxx nepředkládala. |
||||
ifrs-full |
ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited |
text |
label |
Vysvětlení xxxxxxxxxxx, xx maximální xxxxxx xxxxxx xx xxxxxx o podmíněné xxxxxxxxxxxx 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 maximální částka xxxxxx za dohody x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxXxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx akcie xxxxxx nominální hodnotu |
Zveřejnění: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, že akcie xxxxxx xxxxxxxxx hodnotu. [Xxxxx: Xxxxxxxxx hodnota xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx důsledků xxxxx souvisejících s podnikovými xxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;61 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx, které souvisí x&xxxx;xxxxxxxxxxx xxxxxxxxxxx, které xxxxxxx x&xxxx;xxxxx účetním xxxxxx nebo x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfFinancialEffectOfContingentLiabilities |
text |
label |
Vysvětlení xxxxxxxxxxxx xxxxxxxxxx dopadu xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;86 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfFinancialEffectOfDepartureFromIFRS |
text |
label |
Vysvětlení xxxxxxxxxx dopadu xxxxxxx xx xxxxxxxxx XXXX |
Xxxxxxxxxx: XXX 1 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančního xxxxxx odklonu xx xxxxxxxxx XXXX na xxxxxxx účetní xxxxxxx, xxxxx by xxxx xxxxxxxxxx x&xxxx;xxxxxxx s daným xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxXxxxxxxxxXxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx nevyžadující xxxxxx po skončení xxxxxxxx období [xxxx xxxxx] |
Xxxxxxxxxx: IAS 10 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxx dopadu xxxxxxxx nevyžadující xxxxxx xx skončení xxxxxxxx xxxxxx nebo prohlášení x&xxxx;xxx, že takový xxxxx xxxx možno xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxXxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx z podnikové xxxxxxxxx x&xxxx;xx takového rozsahu, xxxxxxxx xxxx xx xxxxxx xxxxx, xx xxxxxxxxxx poskytne xxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx kombinované xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx přínosu nebo xxxxxx, která xxxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xx takového xxxxxxx, xxxxxxxx xxxx xx takový dopad, xx xxxxxxxxxx xxxxxxxx xxxxxxxxxx informace xxxxxxxx x&xxxx;xxxxxxxxxx účetní xxxxxxx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxx (xxxxx) výsledovky, xx xxxxx xx xxxxxxxxx zisk (ztráta) xxx ztrátě xxxxxxxx xxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19 xxxx. b) |
documentation |
Popis xxxxx (xxxxx) xxxxxxxxxx, xx xxxxx xx xxxxxxxxx xxxx (ztráta) (pokud xxxxxx vykazovány xxxxxxxxxx) xxx ztrátě kontroly xxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx ze xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx zajištění] |
||||
ifrs-full |
ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists |
text |
label |
Vysvětlení xxxx, xxx x&xxxx;xxxx xxxxxx jednotka xxxx, x&xxxx;xxxxxxxx xxxxxxxx xxx, xxxxxxx měnu, u níž xxxx dostupný xxxxxxxxxx xxxxxx cenový xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xx xxxxxx xx xxxxxxxxx xxxxxxxx měnu zahraniční. |
Zveřejnění: XXXX 1 xxxx.&xxxx;31X |
xxxxxxxxxxxxx |
Xx-xx xxxxxx jednotka xxxxxxx xxxx, xxxxx xxxx xxxx je xxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx, xxx x&xxxx;xxxx xxxxxx jednotka xxxx, x&xxxx;xxxxxxxx xxxxxxxx xxx, xxxxxxx měnu, u níž xxxx dostupný spolehlivý xxxxxx xxxxxx index x&xxxx;xxxxxxxxxx xxxxxxx ji xxxxxx za relativně xxxxxxxx xxxx zahraniční. |
||||
ifrs-full |
ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate |
text |
label |
Vysvětlení xxxx, xxx xxxxxx xxxxxxxx stanovila hodnotu xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 115 |
documentation |
Vysvětlení xxxx, xxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxx na xxxxxxxx. [Xxxxx: Xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxXxxxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx regulátora xxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30 písm. b) |
documentation |
Vysvětlení xxxx, xxxx xxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx jednotkou. [Xxxxx: Xxxxx xxxxxxxx xxxxxxxxxx/xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, jak xxxxxxxx změny hrubé xxxxxx xxxxxxx finančních xxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx významné xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxXxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xx xxx xxxxxxx závazků k plnění xxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;117 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx se xxx xxxxxxx xxxxxxx x&xxxx;xxxxxx vztahuje k typickému xxxx úhrady. [Odkaz: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xx penězotvornou jednotku [xxxx block] |
Zveřejnění: XXX 36 odst. 130 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx nebo xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx; Zrušení ztráty xx znehodnocení] |
||||
ifrs-full |
ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment |
text |
label |
Vysvětlení toho, xxx xxxxxxxxx provedl xxxxxxxxx znalec, xxxxxxx, xxxxxx a zařízení |
Zveřejnění: XXX 16 odst. 77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxx x&xxxx;xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxx v přeceněných xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx nástrojů. |
||||
ifrs-full |
ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxxxxx a technik xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx [xxxx block] |
Zveřejnění: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx vstupů, xxxxxxxxxxx a technik xxxxxx xxxxxxxxx k uplatnění xxxxxxxxx xx xxxxxxxxxxxx u finančních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx plnění |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 110 |
documentation |
Vysvětlení xxxxxxx xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xx&xxxx;xxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxXxxXxXxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xx účetní xxxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxx xx úrokových nákladů. [Xxxxx: Úrokové xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxXxXxxxXxXxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx prostředků xxxx xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx, xxxxx nevyžadují xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxxxx x&xxxx;xxxxx k užívání |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx x&xxxx;xxxxx x&xxxx;xxxx k užívání xxxxxxxxx v přeceněných částkách xxxxxxx xxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Aktiva x&xxxx;xxxxx k užívání] |
||||
ifrs-full |
ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities |
text |
label |
Vysvětlení xxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx 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 xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx ze xxxxxxxxxxxx xxxx xxxxxxxx xxxxx xx xxxxxxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;131 písm. a) |
documentation |
Vysvětlení xxxxxxxx xxxx aktiv xxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx nebo xxxxxxxx xxxxx xx xxxxxxxxxxxx. [Xxxxx: Ztráta ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxxxxXxxxXxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxx xxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxx zrušení |
Zveřejnění: XXX 36 xxxx.&xxxx;130 xxxx. a), zveřejnění: XXX 36 xxxx.&xxxx;131 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxx xxxxx xx xxxxxxxxxxxx a jejich xxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxx aplikaci xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, které xxxx xxxxxxxx xxxx xx xxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;122 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx xxxxxx vyžadujících odhady, xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxx účetních xxxxxxxx xxxxxx xxxxxxxx, které xxxx xxxxxxxxxxxxxx xxxx xx částky xxxxxxxx x&xxxx;xxxxxx závěrce. |
||||
ifrs-full |
ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected |
text |
label |
Vysvětlení událostí xx xxxxx mezitímního xxxxxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X písm. h) |
documentation |
Vysvětlení xxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxx, xxxxx účetní xxxxxxx za xxxxxxxxx xxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxx použitých xxx xxxxxxxxx účetní xxxxxxx [xxxx block] |
Zveřejnění: XXX 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx báze (xxxx bází) použité xxx xxxxxxxxx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxXxxxxxxxxXxXxxxxxxxx128xXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxx a výchozích xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx analýza xxxxxxxxxx, xxx xxxxx xx xxxxxxx x&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 129 písm. a) |
documentation |
Vysvětlení xxxxxx, hlavních xxxxxxxxx x&xxxx;xxxxxxxxxxx, xx&xxxx;xxxxx xxxx xxxxxxxx xxxxxxxxx poskytnuté xxx jinou xxxxxxx xxxxxxxxxx, než xxxxx xx uvedena x&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx metod použitých xx&xxxx;xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku |
Zveřejnění: účinný xx 1. 1. 2023, XXXX 17 odst. 118 |
documentation |
Vysvětlení xxxxx xxxxxxxxx x&xxxx;xxxxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx plnění xxxxxxxxxx v hospodářském výsledku. [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. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx u smluv x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx [member]] |
||||
ifrs-full |
ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations |
text |
label |
Vysvětlení xxxxxxxxxx x&xxxx;xxxxx částek xxxxx 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 x&xxxx;xxxxxx xxxxxx, xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx ukončované xxxxxxxx x&xxxx;xxxxxxx období. Xxxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxx xx následujících xxxxxxxxx: x) xxxxxxxx xxxxxxxx, xxxxx vznikly x&xxxx;xxxxxxxxxx xxxxxxxxx, jako xx xxxxxxxx xxxxx xxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx; x) xxxxxxxx nejistot, xxxxx xxxxxxxx a přímo xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxx, jako xxxx xxxxxxx xxxxxxxxxxx xx životním xxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx; x&xxxx;x) xxxxxxxxx závazků xxxxx xxxxxxxxxxxxxxx požitků za xxxxxxxxxxx, že jejich xxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxXxXxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxXxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx a částky xxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx x&xxxx;xxxxxxxxxxx účetních xxxxxxxx |
Xxxxxxxxxx: XXX 34 xxxx.&xxxx;16X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx mezitímních obdobích xxxxxxx účetního xxxx xxxx xxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx obdobích, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence |
text |
label |
Vysvětlení podstaty x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx, závazky, vlastní xxxxxxx, čistý xxxx xxxx xxxxxxx xxxx, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx, velikostí xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 34 odst. 16A xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx a částky xxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx, xxxxxxx kapitál, xxxxx xxxx xxxx xxxxxxx xxxx, xxxxx xxxx xxxxxxxxx svou xxxxxxxxx, xxxxxxxxx xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxx transakcí |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;26 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx a částky xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxx vykazující účetní xxxxxxxx xxxx na xx xx xxxxxxxxx xxxx, a účetními xxxxxxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxx tento xxxxx xxxxxxx správy xxxx xx ně xx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx povinností xxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxx, pozemky a zařízení |
Zveřejnění: XXX 29 xxxx.&xxxx;6 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podstaty a rozsahu (xxxxxxxxx množství, xxxxxx xxxxxx a částky) xxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxx budovy, pozemky x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxXxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxXxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx dodat xxxx xxxx obdržet xxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, časové xxxxxx a částky) povinností xxxxx xxxx xxxx xxxxxxx konkrétní xxxxxx xx xxxxx xxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices |
text |
label |
Vysvětlení podstaty x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx práv xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 odst. 6 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, xxxxxx období x&xxxx;xxxxxx) xxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných služeb. [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
ExplanationOfNatureAndExtentOfOtherRightsAndObligations |
text |
label |
Vysvětlení xxxxxxxx x&xxxx;xxxxxxx ostatních xxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;6 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx a rozsahu (například xxxxxxxx, časové období x&xxxx;xxxxxx) xxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions |
text |
label |
Vysvětlení xxxxxxxx x&xxxx;xxxxxxx možností xxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (například xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) xxxxxxxx xxxxxxxx nebo xxxxxxxx v ujednáních x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxXxXxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx práv xxxxxx xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 odst. 6 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx a rozsahu (xxxxxxxxx xxxxxxxx, xxxxxx období x&xxxx;xxxxxx) xxxx užívat xxxxxx xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných služeb. [Xxxxx: Xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxXXXXXxxXxxxxxxxxxXxxXxxxxxxxxxxXxXxXxxxxxxxXxxxXxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxx XXXX x&xxxx;xxxxxx, xxxx požadavek vede xx xxxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;Xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx předmětného standardu XXXX, xxxxxx xxxxxxxxx x&xxxx;xxxxx, xxxx xxxxxx xxxxxxx k závěru, xx xxxxxx x&xxxx;xxxxx požadavkem xx xx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx, xx xxxx ke xxxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;Xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxxx xxxxxx xxxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxxx xxx každý xxxxxxx x&xxxx;xxxxxx či xxx xxxxxx skupinu xxxxxxxxx xxxxxxx a služeb |
Zveřejnění: IFRS 8 xxxx.&xxxx;32, zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx nejsou xxxxxxxxxx xxxxxx od xxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxx a službu xx xxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx (xxxxxxxxx xxxxx by xxxxxxx xx jejich xxxxxxxxxxx byly příliš xxxxxx). [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [member]; Výnosy] |
||||
ifrs-full |
ExplanationOfNotAppliedNewStandardsOrInterpretations |
text |
label |
Vysvětlení xxxxxxxxxxxx nových standardů xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx XXXX, xxxxx xxx vydán, xxx xxxxx xxxxx platný. |
||||
ifrs-full |
ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17 |
text |
label |
Vysvětlení xxxxxxx metody x&xxxx;xxxxxxx, xxx xxxxx vést x&xxxx;xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxx citlivosti, xxx xxxxx je uvedena x&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) standardu XXXX 17 |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;129 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx použité xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxx xxxxx xxxx k informacím xxxxxxxxxxx pro jinou xxxxxxx xxxxxxxxxx, xxx xxxxx je xxxxxxx x&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. |
||||
ifrs-full |
ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows |
text |
label |
Vysvětlení xxxxxx, xxx xxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 xxxx.&xxxx;x) bod iii), zveřejnění: XXX 36 xxxx.&xxxx;134 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, pro xxxxx vedení xxxxxxxxx xxxx xxxxxxxxx xxxx xx xxxxxxx xxxxxxxxxx xxxxxxxx/xxxxxxxxxx xxxxxxxxxxx vedením xxxxxx, pokud xx xxx xxxxxxxxxxxxx xxxxxxxx (xxxxxxx jednotek) xxxxxxx xxxxxx xxxxx než xxx let, xxxxxxxxxxxxx xxxxxx delšího období. [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx závazky |
Zveřejnění: IAS 37 odst. 86 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxx podmíněných xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination |
text |
label |
Vysvětlení xxxxxxxx xxxxxx, xxxxxxxxx závazky x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. j) bod i) |
documentation |
Vysvětlení xxxxxxxx xxxxxx jinou xxxxxxx u výdajů xx xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Podmíněné závazky [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx podstaty xxxxx x&xxxx;xxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx se xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxxx xx podmíněné xxxxxxx xxxxxxxx xx xxxxxxxxxxx a důvodem, proč xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx týkající se xxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxx v minulosti a jehož xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx, xx xxxxx xxxx xxxxxxx x&xxxx;xxxxx nebo xxxx xxxxxxxx událostem v budoucnosti, xxxxx xxxxxx xxxx xxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx obecné xxxxxxxx xxxxx x&xxxx;xxxxxx, proč xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx se xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx sporu x&xxxx;xxxxxx stranami, xxxxx xxxxxxxxx je xxxxxxxxx xxxxxxx společně xx xxxxxxxxxxx a důvodem, proč xxxx účetní xxxxxxxxx xxxxxxxxxx xxxxxxxxxx informace xxxxxxxx xx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx sporu a důvodu, xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx sporu x&xxxx;xxxxxx xxxxxxxx, jehož xxxxxxxxx xx rezerva xxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxx, proč není xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx týkající xx rezervy. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx změn xxxxxxx xxxxxxx u finančních xxxxxxxx |
Xxxxxxx: XXXX 7 xxxx. X8X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxx položky x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx x) xxxxxxx portfolia; x) xxxxxx xxxxxxxxxxx xxxx xxxxxxxxx finančních xxxxxxxx; a c) xxxxxxxxxx xxxxxxxxxxx úvěrových xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxxxxXxxXxXxxxxxxxxxxXxXXXX15 |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxx standardu XXXX 15 |
Xxxxxxxxxx: IFRS 15 xxxx. C8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx důvodů xxxxxxxxxx xxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx XXXX 15. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxxxxxxXxXxxxxXXXXxXxXxXxXxxXxxxxXxxxxxxXxxxxxxxXXXXx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxx se účetní xxxxxxxx rozhodla xxxxxxxx xxxxxxxxx IFRS, xxxx xxxxx xxxxxxxxx XXXX xxxxx používat xxxxxxxxxx |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx se xxxxxx jednotka, xxxxx xxxxxxx standardy XXXX x&xxxx;xxxxxxxxxx xxxxxxxxxxx období, xxx jejíž xxxxxxxxxx xxxxxxxxx roční xxxxxx xxxxxxx neobsahovala xxxxxxxx x&xxxx;xxxxxxxxxxx prohlášení x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, xxxxxxxx použít standardy XXXX, xxxx xxxxx xxxxxxxxx XXXX nikdy xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxxxxXxXxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxx je xxxxxxxxxxxxxx xxxxx částky u oprav, xxxxx xx vztahují x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;49 xxxx. d) |
documentation |
Vysvětlení xxxxxx, xxxx je xxxxxxxxxxxxxx xxxxx xxxxxx x&xxxx;xxxxx, xxxxx xx vztahují x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxxxx xxxxx xxxxxx xxxxx, xxxxx se xxxxxxxx xx xxxxx xxxxxxxx pravidla |
Zveřejnění: XXX&xxxx;8 xxxx.&xxxx;28 xxxx. x), xxxxxxxxxx: XXX 8 xxxx.&xxxx;29 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxxxx určit částky xxxxx, které se xxxxxxxx ke xxxxxx xxxxxxxx pravidla. |
||||
ifrs-full |
ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts |
text |
label |
Vysvětlení xxxxxx xxxx částkami splatnými xx požádání, které xxxxxxxxx xx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17, x&xxxx;xxxxxx xxxxxxxx souvisejících xxxxxxxxx smluv |
Zveřejnění: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx mezi xxxxxxxx xxxxxxxxx xx xxxxxxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17, x&xxxx;xxxxxx hodnotou xxxxxxxxxxx portfolií xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;110 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx, xxx xxxxxxxxx účetní xxxxxxx účetní xxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx nebo xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxXxxxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx citlivostí xx xxxxx xxxxxxxxxx xxxxxx vyplývajících z pojistných xxxxx x&xxxx;x&xxxx;xxxxxxxx finančních xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx mezi xxxxxxxxxx xx xxxxx xxxxxxxxxx rizika xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx a proměnných xxxxxx xxxxxxxxxxxxx z finančních xxxxx, xxxxx účetní xxxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxXxxxxxxXxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx mateřským xxxxxxxx x&xxxx;xxxxxxxxx podniky |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;13 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx mezí xxxxxxxxx podnikem x&xxxx;xxxx xxxxxxxxx podniky. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx o poskytnutí xxxxxxx, xxxxx xxxx za xxxxxxxx ovládnutí nekonsolidované xxxxxxxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xx xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxx strukturované jednotce, xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, aniž xx x&xxxx;xxxx xxxx xxxxxxx xxxxxx, x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxx xx xxxxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [xxxx block]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxx strukturované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx aktiv |
Zveřejnění: XXX 38 odst. 124 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx aktiv. [Xxxxx: Zůstatek fondu x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxx xxxxxx xxxxxx či xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx existence xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxxxxx xxxxxxx xxxxxx xxxxxx či xxxxxxx z vyřazení xxxxxxxxxxxx xxxxxxxxxx majetku. [Xxxxx: Xxxxxxxxxx nemovitý majetek] |
||||
ifrs-full |
ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx řízení xxxxx v souvislosti xx xxxxxxxxxxxx xxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;22X |
xxxxxxxxxxxxx |
Xxxxxxxxxx strategie xxxxxx xxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 34 xxxx.&xxxx;16X xxxx. b) |
documentation |
Vysvětlující xxxxxxxx týkající xx xxxxxxxxx nebo xxxxxxxxxx xxxxxxxxxxx operací. |
||||
ifrs-full |
ExplanationOfShareOptionsInSharebasedPaymentArrangement |
text |
label |
Popis smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx, xxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx [member]] |
||||
ifrs-full |
ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxxxxx významných xxxx xxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxx; Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxx do xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx změn účetní xxxxxxx xxxxx xxxxxxxxx xx finančních xxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxx dotací xxx zemědělskou xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxx dotací xxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxx [member]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx podmínek xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: SIC 29 xxxx.&xxxx;6 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx podmínek xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx mohou xxxxxxxxxx xxxxxx, časový xxxxxx a jistotu budoucích xxxxxxxxx xxxx (xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xxxx a základnu, xxxxx určuje xxxxxxxxxx xxxx opakované projednávání xxxxxxxx). [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx podmínek xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx stranami |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;18 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
text |
label |
Popis xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) xxx i), xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikových kombinacích. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxXxxxxxXxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxx x&xxxx;xxxxx vlastního xxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx označených x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 11A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx převodů xxxxxxxxxxxxx xxxxx xxxx xxxxxx x&xxxx;xxxxx vlastního xxxxxxxx x&xxxx;xxxxxxxx do xxxxxxxxxxxx xxxxxxxx, které xxxxxx xxxxxxxx označila x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx podmínek x&xxxx;xxxxxx xxxxxxxxxxxxxx okolností xxxxxxxxxxxx xx xx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 20 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxxx okolností xxxxxxxxxxxx se xx xxxxxx xxxxxxx, která xxxx vykázána. [Odkaz: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxXxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx klíčovému předpokladu |
Zveřejnění: XXX&xxxx;36 odst. 134 xxxx. x) xxx xx), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxx xxxxxxxxxxx (xxxxxxxxxxxx), na xxxxxx (xxxxxxx) vedení xxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx jednotky (xxxxxxx xxxxxxxx). [Odkaz: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxx jednotka xxxxxxx, xx xxxxxx xx výnosů transakční xxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx k plnění |
Zveřejnění: XXXX&xxxx;15 odst. 120 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxxx, že xxxxxx xx výnosů xxxxxxxxxx xxxx alokovanou na xxxxxxxxx xxxxxxx k plnění. [Xxxxx: Xxxxxx ze xxxxx xx zákazníky; Xxxxxxxxxx cena xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxxxx jakákoli protihodnota xx xxxxx xx xxxxxxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxx xxxxxxxxx na xxxxxxxxx xxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;122 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx ze smluv xx xxxxxxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxx alokované xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxxxxx xxxx alokovaná na xxxxxxxxx xxxxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx došlo x&xxxx;xxxxxxx xxxxxxxx, xx xxxxxxx xxxxxxx xxxx xxxxxxxxxx požadovat xxxxxxxxx xxxxxxxx xxxxx, nebo xxxxxx sjednány xxxx xxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxxx, xx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxx xxxxxxxx xxxx xxxxxxxx úvěru xxxxx xxxx schválením xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxXxxxxxxxxXxXXX2425 |
xxxx |
xxxxx |
Xxxxxxxxxx toho, zda xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx uvedené xx xxxxxxxxx XXX 24 xxxx.&xxxx;25 |
Xxxxxxxxxx: IAS 24 odst. 26 |
documentation |
Vysvětlení xxxx, xxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx v odstavci 25 xxxxxxxxx XXX 24. |
||||
ifrs-full |
ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged |
text |
label |
Vysvětlení xxxx, xxx má xxxxxx jednotka xxxxxxxxx xxxxxx kolaterál, který xxx xxxxxx xx xxxxx xxxxxxxxx, x&xxxx;x&xxxx;xxxxxxx, xx nedojde x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx kolaterálu |
Zveřejnění: XXXX 7 xxxx.&xxxx;15 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxx xx xxxxxx xxxxxxxx povinnost vrátit xxxxxxxxx, xxxxx byl xxxxxx xx xxxxx xxxxxxxxx, x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx k nesplnění závazku xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. d) |
documentation |
Vysvětlení xxxx, xxx xxxxxxxxx přispívají xx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xx x&xxxx;xxxxxxxxxx transakční ceny xxxxxxxxx xx zbývající xxxxxxx k plnění používá xxxxxxxxx zjednodušení |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;122 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xx x&xxxx;xxxxxxxxxx transakční xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx praktické xxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx k plnění] |
||||
ifrs-full |
ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17 |
text |
label |
Vysvětlení xxxx, xxxx účetní xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxx novém xxxxxxxxx xxxxx odst. 4.1.2 písm. a) xxxx odst. 4.1.2A písm. a) standardu XXXX 9 x&xxxx;xxxx xxxxxxxxx použití IFRS 17 |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X33 písm. c) |
documentation |
Vysvětlení toho, xxxx účetní jednotka xxxxxxx k odlišným xxxxxxx xxx&xxxx;xxxxx posouzení podle xxxx.&xxxx;4.1.2 xxxx.&xxxx;x) nebo xxxx.&xxxx;4.1.2X xxxx.&xxxx;x) xxxxxxxxx XXXX 9 xx&xxxx;xxx xxxxxxxxx xxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx x&xxxx;xxxxxxxxxxxx nemovitého majetku xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx standardem XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx proč x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxx investiční xxxxxxxx xxxxxxx v pořizovacích xxxxxxxxx nebo v souladu xx standardem IFRS 16 x&xxxx;xxxxx modelu xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 v rámci xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xxxxxx xxxxx xxx xxxxxxxxxx výnosů xxxxxxxxx xxxxxxxxxxx xxxxxxxxx převodu xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;124 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx metody xxxxx xxx xxxxxxxxxx výnosů xx smluv se xxxxxxxxx poskytují xxxxxxxxxxx xxxxxxxxx xxxxxxx zboží xxxx xxxxxx. [Odkaz: Xxxxxx xx smluv xx zákazníky] |
||||
ifrs-full |
ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter |
text |
label |
Vysvětlení xxxxxx xx zveřejnění xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xx xxxx xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxx informace, xxxxx xxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx účetní xxxxxxxx xxx prvouživatele xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxXxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx došlo k největšímu xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx došlo k největšímu xxxxxxx x&xxxx;xxxxx xxxxxxx xxxxxx (xxxx. posledních xxx xxx xxxx xxxxxx xxxxxxxx období), x&xxxx;xxxx xxxx xxxxxxx xxxxxx výnosů x&xxxx;xxxxxxx (xxxxx splňuje podmínky xxx xxxxxxxxxx) xxxxxxxxx xxxxxxxxxx (pokud xx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx v závěrečných dnech xxxxxxxx období). |
||||
ifrs-full |
ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete |
text |
label |
Vysvětlení toho, xxxxx zveřejnění xxxx xxxxx xxxxxxx, a důvody, xxxx to xxxx xxxxx, xxxx-xx xxxxxxx xxxxxxxxxx xxxxxxxxx kombinace x&xxxx;xxxx schválení xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X66 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxxx zveřejnění xxxx xxxxx provést, a důvody, xxxx to xxxx xxxxx, xxxx-xx xxxxxxx xxxxxxxxxx xxxxxxxxx kombinace x&xxxx;xxxx schválení xxxx xxxxxx xxxxxxx xx xxxxxxxxxx dokončeno. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost |
text |
label |
Vysvětlení xxxx, xxxx se xxxxxx hodnota stane xxxxxxxxxx měřitelnou u biologických xxxxx, xxxxx xxxx xxxxx oceňována xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;56 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx se xxxxxx xxxxxxx stane xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx, která byla xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx ztráty xx xxxxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx]; Biologická xxxxxx; Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xxxx u biologických xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx, x&xxxx;xxxxxxxxxxxx nákladech |
Zveřejnění: XXX 41 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx není x&xxxx;xxxxxxxxxxxx xxxxx reálná hodnota xxxxxxxxxx měřitelná xx xxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Biologická xxxxxx; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, proč x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku nelze xxxxxxxxxx xxxxxxxx reálnou xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku xxxxx xxxxxxxxxx stanovit xxxxxxx xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxx pořizovacími xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx trvání xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx xxxxxx jednotka xxxxxxxxxxxxx xxxxxx svého xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx na xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xx xxxxxx v souladu x&xxxx;xxxxxxxx xxxxxxxx xxxxxx jednotky. Xxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx zdrojů xxxxxxx, xxx je xxxxxxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx o finanční 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 úvěrových xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxx [member]; Xxxxxxx x&xxxx;xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxx riziko [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx xxxx xxxxxx, které xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti XXXX 17 |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 125 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx riziku, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné zadat xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Finanční prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetního xxxxxxxx [member]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx od požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 odst. 22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx státem. [Odkaz: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxx [axis] |
Zveřejnění: xxxxx 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.&xxxx;1.&xxxx;2023, XXXX 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX20X, xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 39G písm. a), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. XX20X, příklad: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. IG24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxx xxxxx, xxxxx xxxx poskytnuty externími xxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 7 xxxx. B33 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx, xxx xxxxx účetní xxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxx xxxxxx (xxxxxx). |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX 8 odst. 22 písm. a) |
documentation |
Popis xxxxxxx použitých x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxx xxxxxxx xxxxxxxxxx (xxxx. xxx se vedení xxxxxxxx organizovat xxxxxx xxxxxxxx podle xxxxxxx x&xxxx;xxxxxx, xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx prostředí xxxx xx základě xxxxxxxxx xxxxxxx x&xxxx;xxx xxxx xxxxxxxx segmenty xxxxxxxxxx). [Xxxxx: Zeměpisné oblasti [xxxxxx]; Xxxxxxxx segmenty [xxxxxx]; Xxxxxxx x&xxxx;xxxxxx [xxxxxx]; Povinně xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx xxxx domnělá pořizovací xxxx [axis] |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka vyplněna. |
||||
ifrs-full |
FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified |
X duration, xxxxxx |
xxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxx xx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxx xx xxxxxxxx xxxxxx xxxxxx reklasifikována |
Zveřejnění: XXXX 7 xxxx.&xxxx;12X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (ztráta) xx xxxxx reálné xxxxxxx, xxxxx xx xxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xxxxxx xxxxxx reklasifikována. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (xxxxxx) ze xxxxx xxxxxx xxxxxxx, která xx byla xxxxxxxx xx zisku xxxx xxxxxx, pokud xx xxxxxxxx aktiva xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx, prvotní použití xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7 odst. 42M xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) xx změny xxxxxx xxxxxxx, která by xxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxx xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxx xxxxxxxx na XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, credit |
label |
Zisk (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxx xx byla xxxxxxxx xx zisku xxxx xxxxxx xxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxx by finanční xxxxxx xxxxxx xxxxxxxxxxxxxxx xxx, že xxxx xxxxxxxxx xxxxxxxx hodnotou, xxxxxxx použití xxxxxxxxx XXXX 9 |
Zveřejnění: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx hodnoty, xxxxx xx xxxx xxxxxxxx xx xxxxx xxxx xxxxxx xxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxx xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx v důsledku xxxxxxxx xx standard IFRS 9. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, credit |
label |
Zisk (xxxxxx) xx xxxxx reálné xxxxxxx, xxxxx xx xxxx xxxxxxxx xx xxxxx xxxx ztráty xxxx xx ostatního xxxxxxx xxxxxxxx, xxxxx xx xxxxxxxx závazky xxxxxx xxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) ze xxxxx xxxxxx xxxxxxx, xxxxx xx xxxx xxxxxxxx xx xxxxx nebo xxxxxx xxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xx finanční xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přechodu na xxxxxxxx IFRS 9. [Xxxxx: Finanční závazky] |
||||
ifrs-full |
FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) v reálné xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z kategorie xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, která xxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxx příjmu |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxx, xxxxx xx byly vykázány xx jiného xxxxxxxxxx xxxxxx, xxxxx xx xxxxxxxx xxxxxx nebyla xxxxxxxxxxxxxxx z kategorie xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční aktiva; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) v reálné xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx realizovatelných xxxxxxxxxx xxxxx, které xxxx xxxxxxxx do xxxxxxxxx úplného výsledku |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx hodnotě xxxxxxxx xx ostatního úplného xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, které xxxxxx xxxxxxxx do xxxxx xxxx 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 xxxxx nebo xxxxxx, xxxxx by xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx z kategorie xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx z kategorie finančních xxxxx v reálné hodnotě xxxxxxxx do xxxxx xxxx xxxxxx, které xxxx vykázány xx xxxxx xxxx xxxxxx. |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx finančních xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxx xx xxxx xxxxxxxx xx zisku xxxx ztráty, pokud xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 12D písm. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxx xx xxxx xxxxxxxx xx zisku xxxx ztráty, xxxxx xx finanční xxxxxx xxxxxx xxxxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx reálné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 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 představuje xxxxxxxxx xxxx reálné xxxxxxx aktiva xxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxx příslibu, xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxx příslibu, xxxxx xxxx důsledkem konkrétního xxxxxx x&xxxx;xxxxx xxxxx xxx xxxx xx xxxx xxxx ztrátu. [Xxxxx: Xxxxxxxxx [member]] |
||||
ifrs-full |
FairValueModelMember |
member |
label |
Model xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;32X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxx modelu xxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xx xxxx, xxxxx xx xxxx xxxxxxx xx xxxxxx aktiva xxxx xxxxxxxxx xx převod xxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx x&xxxx;xxx ocenění. |
||||
ifrs-full |
FairValueOfAcquiredReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx nabytých pohledávek |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota aktiv, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. b) |
documentation |
Reálná xxxxxxx aktiv, xxxxx xxxxxxxxxxx xxxxxxxx angažovanost xxxxxx jednotky x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FairValueOfAssociatedFinancialLiabilities |
(X) instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx souvisejících xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42D písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx s převedenými xxxxxxxxxx aktivy. která xxxxxx odúčtována v celém xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná xxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx z kategorie xxxxx xxxxxxxxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx ztráty xx xxxxxxxxx aktiv xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxx xxxxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx aktiv reklasifikovaných x&xxxx;xxxxxxxxx aktiv xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx do xxxxxxxxx xxxxx xxxxxxxxxxx v naběhlé xxxxxxx xxxx xxxxxx xxxxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx finančních xxxxx reklasifikovaných xxx, xx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx, prvotní xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx aktiv, která xxxx v důsledku xxxxxxxx xx XXXX 9 xxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná hodnota xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxx oceňovaných x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, takže xxxx xxxxxxxxx x&xxxx;xxxxxxx hodnotě. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z kategorie xxxxx oceňovaných x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx standardu IFRS 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx, která xxxx reklasifikována z kategorie xxxxx oceňovaných v reálné xxxxxxx xxxxxxxx xx xxxxx nebo ztráty xx xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxx xxxxxxxx na XXXX 9. [Odkaz: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná hodnota xxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxx používá xxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx derivát, xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx vykázaného xxxx xxxxxxx xxx xxxxxxxx oceňování x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxxxx používá pro xxxxxx úvěrového xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx riziko [xxxxxx]; Xxxxxxxx [xxxxxx]; Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx finančního xxxxxxxx xxx ukončení xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx úvěrový xxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24G písm. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota finančního xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxx řízení xxxxxxxxx rizika xxxxxx xxxxxxxxxx xxxxxxxx úvěrový xxxxxxx. [Xxxxx: Úvěrové xxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx závazků xxxxxxxxxxxxxxxxx xxx, xx xxxx oceňovány v naběhlé xxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7 odst. 42M xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx na XXXX 9 xxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota investic xx společných xxxxxxx, xxx které xxxxxxxx xxxxxxxx tržní xxxx |
Xxxxxxxxxx: XXXX 12 odst. 21 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxx kótované xxxxx ceny investice. [Xxxxx: Společné podniky [xxxxxx]; Xxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx investic xx přidružených podniků, xxx xxxxx xxxxxxxx xxxxxxxx xxxxx xxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx přidružených xxxxxxx, xxxxx existují xxxxxxxx xxxxx ceny xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xx xxxxxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx závěrce] |
||||
ifrs-full |
FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxx xx xxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;11X xxxx.&xxxx;x), zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. h) |
documentation |
Částka xxxxxxxx xx kapitálových xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx 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: XXXX 7 odst. 11B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx nástrojů x&xxxx;xxxx odúčtování, které xxxxxx jednotka xxxxxxxx xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx nástrojů xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx hodnota xxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42E xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxx xx výrazně liší xx účetní xxxxxxx |
Xxxxxxx: XXX 16 odst. 79 xxxx. d) |
documentation |
Reálná hodnota xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxx xx xxxxxx xxxxxxx xxxxxxx xxxx xx xxxxxx hodnoty. [Xxxxx: Xxxxxx hodnota [xxxxxx]; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxxXxxxXxxxxXxXxXxxxxxxxxxxxXxXxXxxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota xxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxx xxxxxxxxxxxxx xx dni xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 9B písm. a) |
documentation |
Reálná hodnota xxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxx xxxxxxxxxxxxx, xx dni xxxxx xxxxxxx xxxxxxxxxx jednotky. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Zveřejnění investičních xxxxxxxx [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxXxxxxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx (xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx), xxxxx xxxxxx odúčtována v celém xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxx finančních xxxxx, xxxxx xxxxxx odúčtována x&xxxx;xxxxx xxxxxxx, a jejich xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxXxxxx |
Xxxxx reálná xxxxxxx převedených xxxxxxxxxx xxxxx (xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx), xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx rozsahu |
||||
ifrs-full |
FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract |
label |
Reálná xxxxxxx xxxxxxxxxxx finančních xxxxx (souvisejících finančních xxxxxxx), která nejsou xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxXxxxxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx rozsahu |
Zveřejnění: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota převedených xxxxxxxxxx xxxxx, xxxxx xxxxxx odúčtována x&xxxx;xxxxx xxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx položek xxx xxxxxxx s prvky xxxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;111 |
xxxxxxxxxxxxx |
Xxxxxx hodnota podkladových xxxxxxx xxx smlouvy x&xxxx;xxxxx xxxxx xxxxxx. [Xxxxx: Popis xxxxxxx xxxxxxxxxxxx položek xxx xxxxxxx s prvky přímé xxxxxx] |
||||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx poplatky x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx [abstract] |
||
ifrs-full |
FeeAndCommissionIncome |
X duration, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx a provizí |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx z poplatků a provizí xxxxxx |
||||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnos z poplatků x&xxxx;xxxxxxx (xxxxxx na xxxxxxxx x&xxxx;xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx výnosů 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 z finančních xxxxxxx, xxxxx xxxxxx oceňovány xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 písm. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxxx x&xxxx;xxxxxxxx (xxxxxx xxxx částky zohledňované xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxx) z finančních xxxxxxx, které xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx závazky] |
||||
ifrs-full |
FeeIncomeAndExpenseAbstract |
label |
Výnos x&xxxx;xxxxxxxx x&xxxx;xxxxxx xx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx (xxxxxx xxxx částky xxxxxxxxxxxx xxx určování xxxxxxxxx xxxxxxx xxxx) x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 písm. c) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx nebo nákladů xxxxxxxxxxxxx z poplatků (xxxxxx xxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxx) x&xxxx;xxxxxxxxxx xxxxx nebo xxxxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do zisku xxxx ztráty. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx závazky] |
||||
ifrs-full |
FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxxxx fondů x&xxxx;xxxxxx xxxxxx svěřeneckých xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx (xxxxxx xxxx xxxxxx xxxxxxxxxxxx xxx určování xxxxxxxxx xxxxxxx xxxx) xx svěřeneckých fondů x&xxxx;xxxxxx výkonů svěřeneckých xxxxxx, jež xxxxx x&xxxx;xxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxx fyzických xxxx, xxxxxxxxxxxx xxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxxx xxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx důchodové plány xxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxx |
(X) xxxxxxxx, debit |
label |
Finanční xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 82 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxx s financováním účetní xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 31 |
documentation |
Peněžní xxxxx za xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx náklady] |
||||
ifrs-full |
FinanceIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxx s úroky a dalším xxxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxx s úroky x&xxxx;xxxxxx xxxxxxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx z hospodářského xxxxxxxx [abstract] |
||
ifrs-full |
FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax |
X duration, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxx zdaněním |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), zveřejnění: účinný 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 (nákladů) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx zdaněním, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Finanční xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx z hospodářského xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;82, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxx z hospodářského výsledku x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxx x&xxxx;xxx, xxxx reklasifikačními xxxxxxxx. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, xxxxx byly xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 82 písm. bc), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;82 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx, xxxxx xx xxxxxxxx v hospodářském xxxxxxxx. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx do finančního xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;90 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx finančního výnosu x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx výnos; Čistá xxxxxxxxx do xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx jako xxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx souvisejících x&xxxx;xxxxxxxxx leasingem. |
||||
ifrs-full |
FinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;25, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, xxxxx jsou: x) xxxxxxxx; x) xxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxx; x) xxxxxxx xxxxx: x) xxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxx aktivum xx xxxx účetní xxxxxxxx; xxxx xx) xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx s jinou xxxxxxxxx za xxxxxxxx, xxxxx xxxx xxx xxxxxx jednotku xxxxxxxxxxx xxxxxxx; xxxx x) xxxxxxx, xxxxx bude xxxxxxxxxx nebo xxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx je: x) xxxxxxxxxxx, xx xxxxx xxxxxx jednotka xx xxxx xx xxxxx xxx povinna xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx; xxxx ii) xxxxxxxxx, xxxxx xxxx nebo xx xxxx být xxxxxxxxx xxxxx xxx xxxxxx pevné xxxxxx xxxxxxxxx xxxx jiného xxxxxxxxxx xxxxxx za xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Za xxxxx xxxxxx vlastní xxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx finanční xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxx klasifikovány xxxx xxxxxxxxxx xxxxxxxx v souladu x&xxxx;xxxxxxxx 16X xx 16X xxxxxxxxx IAS 32, nástroje, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxx jiné xxxxxx xxxxxxx xxxxx xxxxxxx aktiv xxxxx xxx xxxxxxxxx a jsou xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx v souladu x&xxxx;xxxxxxxx 16X až 16X xxxxxxxxx XXX 32, xxxx xxxxxxxx, které xxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxx přijetí nebo xxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]; Finanční xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxx na xxxxx období |
||||
ifrs-full |
FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx dotčená xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx, xxxxxx xxxxxxx xx xxxxxxx změn |
Zveřejnění: XXXX 9 odst. 7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 u složek xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxx hodnota bezprostředně xxxx použitím xxxx |
Xxxxxxxxxx: XXXX 9 xxx 7.2.34 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx xxxx použitím xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx xx použití xxxx |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xx xxxxxxx změn. |
||||
ifrs-full |
FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments |
text |
label |
Finanční aktiva xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx předčasného xxxxxxxx s negativní xxxxxxxxxx, xxxxxxxxx xxxxxxx bezprostředně xxxx xxxxxxxx změn |
Zveřejnění: XXXX 9 xxx 7.2.34 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx předčasného xxxxxxxx x&xxxx;xxxxxxxxx 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: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, po použití xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxx xxxxxxx xxxxxxxxxxxxx před xxxxxxxx xxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 písm. a) |
documentation |
Účetní xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, bezprostředně xxxx xxxxxxxx změn. |
||||
ifrs-full |
FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments |
text |
label |
Finanční xxxxxx dotčená změnami XXXX 9 xxxxxx xxxxxxxxx IFRS 17, xxxxxxxxxxx xxxxxxxxxxxxx před xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 písm. a) |
documentation |
Klasifikace xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17, xxxxxxxxxxxxx xxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxx xxxxxxxxx po použití 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, xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, kategorie oceňování xxxxxxxxxxxxx xxxx použitím xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 písm. a) |
documentation |
Kategorie oceňování xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17, xxxxxxxxxxxxx před xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17XxxxxxxxXxxxxxXxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx dotčená xxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17, xxxxxx hodnota xx xxxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;X32 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx použití IFRS 17 xx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17XxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx novým určením x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17, xxxxxx xxxxxxx xxxxxxxxxxxxx před xxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. C32 xxxx.&xxxx;x) xxx i) |
documentation |
Účetní xxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxx xxxxxxx k datu xxxxxxxxx použití IFRS 17 xxxxxxxxxxxxx před xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17, kategorie xxxxxxx xx novém xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx ocenění finančních xxxxx dotčených novým xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17 xx xxxxx určení. |
||||
ifrs-full |
FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation |
text |
label |
Finanční xxxxxx dotčená xxxxx xxxxxxx k datu prvotního xxxxxxx XXXX 17, xxxxxxxxx xxxxxxx bezprostředně xxxx xxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32 xxxx.&xxxx;x) xxx i) |
documentation |
Kategorie xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxx prvotního použití XXXX 17 bezprostředně xxxx novým xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. f) |
documentation |
Částka xxxxxxxxxx xxxxx v naběhlé xxxxxxx. Naběhlá xxxxxxx xx částka, xxx xxxx finanční aktiva xxxxxxx při prvotním xxxxxxxxxx, snížená x&xxxx;xxxxxxx xxxxxxx a zvýšená xxxx xxxxxxx – x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx úrokové xxxx – x&xxxx;xxxxxxxxxxx xxxxxxxxxx prémie 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 xxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx finančních xxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva v naběhlé xxxxxxx, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, x&xxxx;xxxxxx hodnotě |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsAtFairValueMember |
member |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx finančních xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. h) |
documentation |
Částka xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku [abstract] |
||
ifrs-full |
FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember |
member |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do ostatního xxxxxxx xxxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. h) |
documentation |
Tento xxxx představuje kategorii xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční aktiva x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;x&xxxx;xxxxx xxxx xxxxx (xxxxxx) xxxxxxxx do xxxxx nebo xxxxxx. Xxxxxxxx aktivum bude xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx, pokud xxxx oceněno xxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. Xxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxx(x) xx xxxxx nebo xxxxxx, pokud není xxxxxxxx zajišťovacího xxxxxx, xxxxxxx se x&xxxx;xxxxxxxxx xx kapitálového nástroje, x&xxxx;xxx xx účetní xxxxxxxx xxxxxxxx, že xxxxx x&xxxx;xxxxxx bude xxxxxxxxx v ostatním xxxxxx xxxxxxxx, nebo xx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx. [Odkaz: Finanční xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty, klasifikovaná xxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx zisku nebo xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxxx: a) bylo xxxxxxxx nebo xxxxxxx x&xxxx;xxxxxx xx xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx; x) při xxxxxxxx xxxxxxxxxx je xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxx společně xxxxxx x&xxxx;x&xxxx;xxxxxxx xx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxx; xxxx x) xx derivátem (xxxxx derivátu, xxxxx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxx plní xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx). [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember |
member |
label |
Finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxxxx [ member] |
Zveřejnění: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx k obchodování. [Odkaz: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx určená x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, označená xxx xxxxxxxx zaúčtování nebo xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxxx xxxxx označena xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx ztráty, označená xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx, kategorie [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx finančních xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xxx prvotním xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo následně] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx v reálné xxxxxxx vykázané xx xxxxx nebo xxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou vykázanou xx zisku xxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 9. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx ztráty, xxxxxxx oceněná reálnou xxxxxxxx, kategorie [xxxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx aktiv xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, povinně xxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx tak xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx znovunabytí xxxxxxxxx kapitálových xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx byla xxxxxxx v souladu x&xxxx;xxxxxxxx xxx znovunabytí vlastních xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx 33A standardu XXX 32. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx v reálné hodnotě xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx oceněna v souladu x&xxxx;xxxxxxxx pro znovunabytí xxxxxxxxx kapitálových nástrojů, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx kapitálových nástrojů. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx s výjimkou xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities |
X instant, debit |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku nebo xxxxxx, xxxxx tak xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx podle odstavce 3.3.5 xxxxxxxxx XXXX 9. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxXxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx byla xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx zpětný xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx zpětný xxxxx vlastních xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx&xxxx;xxxxx nebo xxxxxx, xxxxx xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx zpětný xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Realizovatelná finanční xxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 písm. d) |
documentation |
Částka xxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx jsou xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxxx x) úvěry x&xxxx;xxxxxxxxxx; x) xxxxxxxxx držené xx xxxxxxxxxx; c) xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxx; Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx; Xxxxxxxxx xxxxxx xx splatnosti] |
||||
ifrs-full |
FinancialAssetsAvailableforsaleCategoryMember |
member |
label |
Realizovatelná xxxxxxxx xxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx kategorii xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 odst. 42I písm. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx xxxxxxxxxxxxx xx xxxxxxxx použití xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, účetní hodnota xxxxxxxxxxxxx před xxxxxx xxxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx k datu xxxxxxxxx použití xxxxxxxxx XXXX 9 xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXX 39 xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxx XXXX 9 (xxxxx xxxxxxx k aplikaci XXXX 9, xxxxx xxxxxx xxxxxxxx zvolila, xxxxxxxx více xxx xxxxx xxxxx xxxxxxxxx xxxxxxx xxx odlišné xxxxxxxxx). [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx aktiva, xxxxxxxxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx finančních xxxxx. Představuje také xxxxxxxxxx hodnotu pro xxx „Xxxxxxxxx finančních xxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx jsou xxxxxxxx xxxxxxxxxx z hlediska xxxxxxxxx ztrát [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx aktiva, xxxxx xxxx společně xxxxxxxxxx x&xxxx;xxxxxxxx úvěrových xxxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx xxxxx odst. 39E písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx xxx xxxxxxx XXX 39 |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. a) |
documentation |
Účetní xxxxxxx&xxxx;xxx xxxxxxx XXX 39 xxxxxxxxxx aktiv podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx IFRS 4. X&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxx xxx před xxxxxxx o opravné xxxxxxx xxx znehodnocení. [Odkaz: Xxxxxxxx aktiva podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, reálná xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxx odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 odst. 39E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxx xxxxx xxxx.&xxxx;39X xxxx. x) standardu XXXX 4, tj. xxxxxxxxxx aktiv xx xxxxxxxxx podmínkami, xxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxx splátkami xxxxxxx x&xxxx;xxxxx z nesplacené xxxxxx xxxxxxx (xx. finančních xxxxx, xxxxx xxxxxxx xxxxxxxx v odst. 4.1.2 písm. x) x&xxxx;xxxx.&xxxx;4.1.2X xxxx. x) xxxxxxxxx XXXX 9), s výjimkou finančních xxxxx, která xxxxxxx xxxxxxxx xxxxxxxxxx aktiva xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx XXXX 9 xxxx xxxxx jsou xxxxxx x&xxxx;xxxxxxx výkonnost je xxxxxxxxx xx základě xxxxxx xxxxxxx (odstavec X4.1.6 standardu XXXX 9). [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx xxxxx xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxx xxxxxx xxxxx xxxxxxx riziko, xxxxxx xxxxxxx při xxxxxxx XXX 39 |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39G xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx&xxxx;xxx xxxxxxx XXX 39 finančních xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx xxxxxx nízké xxxxxxx xxxxxx. V případě xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx hodnotou by xxxxxx xxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxx xxxxxxxxxxxx. [Xxxxx: Finanční xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, která xxxxxx xxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4, xxxxx nemají xxxxx xxxxxxx xxxxxx. [Odkaz: Xxxxxxxx aktiva podle xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx aktiva xxxxxxxx xx xxxxxxxxx reálnou xxxxxxxx vykázanou xx xxxxx xxxx ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční aktiva xxxxxx xxx xxxxx xxxxxx rizika xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. X11X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xxxxxxxx xxx xxxxx xxxxxx rizika xxxxxxxxx (xxxx. xxxxxxxx aktiva, xxxxx jsou xxxxx xxxxxxxx, xxxx finanční xxxxxx, x&xxxx;xxxxx se xxxxxxx, že xxxxxxx xxxxxxxx, xxxxx bude xxxxxxx vyrovnat úbytky xxxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxxxx). [Xxxxx: Riziko xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx; Xxxxxxxx závazky] |
||||
ifrs-full |
FinancialAssetsImpairedMember |
member |
label |
Znehodnocená xxxxxxxx xxxxxx [member] |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx aktiva, xxxxx xxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, která jsou xxxxxxxxxx posuzována x&xxxx;xxxxxxxx xxxxxxxxx ztrát [xxxxxx] |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx finančními aktiva, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxx xxxxxxx hodnotou vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxx xxxx xxxxxxx xxx následující xxxxxxxx: x) xxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxx, xxxxx xxxx xx xxxxxxxx xxx inkasem xxxxxxxxx peněžních toků, xxx xxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;x) xxxxxxx xxxxxxxx xxxxxxxxxx aktiva xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx tvořených xxxxxxx xxxxxxxxx jistiny x&xxxx;xxxxx z nesplacené xxxxxx xxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx ostatního xxxxxxx xxxxxxxx, xxxxxxxxx [member] |
Zveřejnění: XXXX 7 odst. 8 xxxx. h) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxx finančních xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, kategorie ocenění xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. b) |
documentation |
Kategorie xxxxxxx finančních xxxxx xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx standardu XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx použitím xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. a) |
documentation |
Kategorie xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx použití xxxxxxxxx XXXX 9 xxxxxxxxx v souladu x&xxxx;XXX 39 xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx verzí IFRS 9 (xxxxx přístup x&xxxx;xxxxxxxx IFRS 9, xxxxx xxxxxx xxxxxxxx xxxxxxx, xxxxxxxx více xxx xxxxx datum xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;X32, xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. b), xxxxxxxxxx: XXXX&xxxx;7 odst. 42I, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;6, xxxxxxxxxx: XXXX 9 odst. 7.2.34, zveřejnění: xxxxxx od 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx aktiv. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxxxxxxx xxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsNeitherPastDueNorImpairedMember |
member |
label |
Finanční xxxxxx, xxxxx nejsou po xxxxxxxxxx xxx xxxxxxxxxxxx [xxxxxx] |
Xxxxxxx praxe: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxxx, která xxxxxx xx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx. Finanční xxxxxxx xx xx xxxxxxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxxxx platbu k datu, xxx xxxx daná xxxxxx xx xxxxxxx xxxxxxx splatná. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxx xxxxxxxx xxxxxx xxx xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxx finančních xxxxx, xxx xxxxx xxxx xxxxxxx x&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx hodnota] |
||||
ifrs-full |
FinancialAssetsOutsideScopeOfIFRS7Member |
member |
label |
Finanční xxxxxx xxxx rámec standardu XXXX 7, xxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx. X2 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx xxxxx xxxx xxxxx standardu XXXX 7. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsPastDueButNotImpairedMember |
member |
label |
Finanční aktiva, xxxxx xxxx xx xxxxxxxxxx, ale xxxxxx xxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 xxxx. a) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxx po xxxxxxxxxx, ale nejsou xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xx xx splatnosti, xxxxxxxx xxxxxxxxxxx neprovedla xxxxxx x&xxxx;xxxx, xxx xxxx xxxx xxxxxx xx základě xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx nebo xxxxxxxxx závazky |
Zveřejnění: IFRS 7 xxxx.&xxxx;14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx xxxx podmíněné xxxxxxx, xxxxxx xxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxx v souladu x&xxxx;xxxx.&xxxx;3.2.23 xxxx. x) xxxxxxxxx IFRS 9. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva, xxxxx xxxx xxxxx xxxxxxxx xx xxxxxxx oceňovaný xxxxxxx hodnotou vykázanou xx zisku xxxx xxxxxx, avšak xxx xxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IFRS 7 odst. 42I písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xx xxxxxx o finanční xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xx xxxxxxx oceňovaný reálnou xxxxxxxx vykázanou do xxxxx nebo xxxxxx, xxxxx když xxxxxx xxxxxxxx xxxxxx použije XXXX 9, xxx xxx xxxxxxxxxx nejsou. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxXxXXXX9XxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx byla xxxxx xxxxxxxx za nástroj xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxxxx xx základě xxxxxxxxx xxxxxxxxx IFRS 9, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xx xxxxxxx oceňovaný reálnou xxxxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx x&xxxx;xxxxx byla reklasifikována xx základě xxxxxxxxx xxxxxxxxx XXXX 9, xxxxx xxxx xxxxxx xxxxxxxx poprvé xxxxxxx XXXX 9, již xxx označována nejsou. [Xxxxx: Finanční aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx byla xxxxx xxxxxxxx xx nástroj xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx, prvotní xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 odst. 42I xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, která xxxx xxxxx xxxxxxxx xx xxxxxxx oceňovaný xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxx xxx xxx označována xxxxxx, x&xxxx;xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxx, xx xx xxxxxxxxxxxxx, když xxxxxx xxxxxxx IFRS 9. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx reklasifikovaná z realizovatelných xxxxxxxxxx aktiv, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx aktiv, xxxxx byla xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx realizovatelných finančních xxxxx. [Odkaz: V reálné xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxx hodnota |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx, která xxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx reklasifikovaná z finančních xxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, 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 aktiv, xxxxx xxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx, která xxxx xxxxxxxxxxxxxxx z kategorie reálné xxxxxxx vykázané xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx xxxxxxxx k datu xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 odst. X64 xxx x), příklad: XXXX 3 odst. XX72 |
xxxxxxxxxxxxx |
Xxxxxx vykázaná x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Finanční aktiva; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva, x&xxxx;xxxxx xxxx xxxxxxxxxx shledáno xxxxxxxxxxxx, xxxxxx hodnota xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx. XX29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx a jiných xxxxxxxxx posílení xxxxxxxxx xxx xxxxxxxx xxxxxx, x&xxxx;xxxxx xxxx jednotlivě xxxxxxxx znehodnocení. [Xxxxx: Xxxxxxxx aktiva; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx xxxx xxxxxx jako xxxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx do zisku xxxx xxxxxx před použitím xxxx IFRS 9 x&xxxx;xxxxxx předčasného splacení x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxx xxx nejsou xxxxx xxxxxx |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 písm. c) |
documentation |
Částka finančních xxxxx ve výkazu x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx xxxxx xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx nebo xxxxxx, xxxxx xxxx xxxxxx xxxxxxxx použije xxxxx XXXX 9 x&xxxx;xxxxxx předčasného splacení x&xxxx;xxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxx nejsou. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXXXX17XxxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx xxxx xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx hodnotou xx&xxxx;xxxxx xxxx ztráty před xxxxxxxx IFRS 17, xxxxx xxx xxxxxx xxxxx určena |
Zveřejnění: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;X32 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx xxxxx xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx xxxxx xxxxxxxx 4.1.5 xxxxxxxxx XXXX 9, xxxxx xxx xxxxxx takto xxxxxx xx použití xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xx uplatňován xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx, xxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;X51, xxxxxxxxxx: XXXX 7 xxxx. X52 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx finančních xxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxxxxxxx aktiv“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx v celém xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxxx aktiva, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxx, která xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxx finanční xxxxxx, xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx xxxxxxx“, xxxx-xx použit žádný xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxxxxxxXxxxXxxxXxxxxxxxXxxxxXxXxxxxXxxXxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxXxxxxxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxx xxxxxxxxxxxxxxx smluvních xxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx xxxxxxxxxxx a okolností xxx xxxxxxxx xxxxxxxxxx, xxx ohledu xx xxxxxxx xxxxxxxx se xxxxxx předčasného splacení |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, x&xxxx;xxxxx xxxx charakteristiky xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xx základě skutečností x&xxxx;xxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx, xxx xxxxxx na xxxxxxx xxxxxxxx xx xxxxxx předčasného xxxxxxxx. [Xxxxx: Finanční aktiva] |
||||
ifrs-full |
FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxx xxxxxxxxxxxxxxx smluvních xxxxxxxxx toků posouzeny xx základě xxxxxxxxxxx x&xxxx;xxxxxxxxx při xxxxxxxx xxxxxxxxxx, bez ohledu xx požadavky xxxxxxxx xx xxxxxx složky xxxxxx hodnoty xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxx charakteristiky smluvních xxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, xxx xxxxxxxxxx xxx prvotním zaúčtování, xxx xxxxxx xx xxxxxxxxx xxxxxxxx se xxxxxx složky xxxxxx xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx úvěrových xxxxx xx xxxx xxxxxx, xxxxxxx hodnota xxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxx úpravou xxxxxxxx xx xxxxxxxxxx xxxxx, u nichž xxxxx x&xxxx;xxxxxxx vykazovaného xxxxxx x&xxxx;xxxxxx smluvních xxxxxxxxx xxxx, xxxxxxx xxxxxx xxxxxxx položka xxxx xxxxxxxxx ve výši xxxxxxxxxxx xxxxxxxxx xxxxx xx dobu trvání. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx toků, xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx u finančních xxxxx, x&xxxx;xxxxx xxxxx v průběhu xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxx opravná xxxxxxx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx za xxxx trvání. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxx toky xxxxxxxxxxxxxx x&xxxx;xxxx, xxx xxxxxxx xxxxxxx xxxx vyčíslena xx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxxxx a u které xx opravná xxxxxxx x&xxxx;xxxxxxx vykazovaného období xxxxxxx na xxxx xxxxxxxxxxxxxxxxx očekávaných úvěrových xxxxx, xxxxx účetní xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. b) |
documentation |
Hrubá xxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxx, xxx xxxxxxx xxxxxxx xxxx xxxxxxxxx xx výši xxxxxxxxxxx úvěrových ztrát xx dobu xxxxxx x&xxxx;x&xxxx;xxxxx se xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx na xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxXxxxxxXxxXxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx odepsaná x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx odepsána x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxx předmětem xxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 odst. 28 písm. f) xxx i), xxxxxxxxxx: XXX 8 xxxx.&xxxx;29 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx dopad xxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;49 xxxx. b) xxx x), zveřejnění: XXX 8 odst. 49 xxxx. c) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxx účetních xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXXXXXxXXXXxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxx přechodu x&xxxx;xxxxxxxxxxx XXXX xx XXXX [xxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými položkami xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. X36 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx finanční xxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xx použita xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx zisku (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 odst. X36 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx prognózu xxxxx xxxx ztráty x&xxxx;xxxxxxxxxxxx jednotky, xxxxx xx xxxxxxx jako xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx. X8X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx, na xxxxxxx základě xx xxxxxxxx xxxxxxx provést xxxxxx platby, xxx xxxxxxxxx xxxxxxxx za xxxxxx, xxxxxx xxxxx, xxxx xxxxxx xxxxxxx xxxxx s provedením splatné xxxxxx, x&xxxx;xx xxxxx xxxxx xxxx upravené xxxxx splatnosti dluhového xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx po xxxxxx xxxx xxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx ii), xxxxxxxxxx: XXXX 7 odst. 35M xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx nástroje, xxxxx xxxx xxxxxxx znehodnocené xx nákupu xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx finanční xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx nástroje, xxxxx xxxx úvěrově xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx použitých jako xxxxxxxxxxx nástroje. Xxxxxxxxxxx xxxxxxxx jsou určené xxxxxxxx nebo (pouze xxx xxxxx zajištění xxxxxx xxxx xxxxxxxx xxxxx) určená xxxxxxxxxxxx xxxxxxxx aktiva xxxx xxxxxxxxxxxx xxxxxxxx závazky, x&xxxx;xxxxx se očekává, xx xxxxxx xxxxxxx xxxx xxxxxxx xxxx x&xxxx;xxxx xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxx x&xxxx;xx plynoucích. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Derivátová xxxxxxxx aktiva; Xxxxxxxxxx xxxxxxxx xxxxxxx; Finanční xxxxxxxx, xxxxx [xxxxxx]; Xxxxxxxx aktiva; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx nástroje xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx nebo xxxxxx, protože používají xxx řízení xxxxxxxxx xxxxxx xxxxxxx derivát [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxx používají xxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx derivát [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx nebo xxxxxx, xxxxxxx xxxxxxxxx xxx řízení xxxxxxxxx xxxxxx xxxxxx nástrojů xxxxxxx derivát. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Finanční xxxxxxxx oceňované xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty, xxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]; Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxx znehodnocené [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxxxxx, které nejsou xxxxxxx znehodnocené. [Xxxxx: Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxx xxxxxxx úvěrově xxxxxxxxxxxx xxxxxxxx nástroje [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35H xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X písm. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx, které xxxx xxxxxxxxx xxxx xxxxxxx xxxx xxxxxxx znehodnocené. [Xxxxx: Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets |
(X) xxxxxxx, credit |
label |
Finanční nástroje, xxxxx xxxx předmětem xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxx finančním xxxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;13X písm. x) xxx x), xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx, které xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu xxxx xxxxxxx xxxxxx a které xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxx finančním xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx nástroje, xxxxx xxxx předmětem xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx a nejsou xxxxxxxxx xxxxxx xxxxxxxxx závazkům |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;13X písm. x) bod x), xxxxxxx: IFRS 7 xxxx. IG40D |
documentation |
Částka xxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx vymahatelné rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx oproti xxxxxxxxx závazkům. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx a nejsou xxxxxxxxx xxxxxx finančním xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxXxxxxxxxxxXxxxxXxxXxXxxxxxxxXxxxxxxxXxXxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx odúčtování, xxxxxxx xxxxxxx xxxxxxx xxxxxx možné x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxxxxx x&xxxx;xxxxxxxx odúčtování, xxxxxxx reálnou xxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx určit. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxx: x) xxxxxxx xxxxxxx; x) xxxxx xxxxxxxx nebo xxxx finanční xxxxxxx xxxx xxxxxx xxxxxxxx; xxxx xx) xxxxxx xxxxxxxx aktiva xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxx, xxxxx jsou pro xxxxxx jednotku xxxxxxxxxxx xxxxxxxxx; nebo x) xxxxxxx, xxxxx xxxx xxxx xxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xx: x) xxxxxxxxxxx, za který xxxxxx xxxxxxxx je xxxx xxxx být xxxxxxx dodat xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx; xxxx xx) xxxxxxxxx, xxxxx bude xxxx xx xxxx xxx xxxxxxxxx xxxxx xxx xxxxxx pevné xxxxxx xxxxxxxxx nebo xxxxxx xxxxxxxxxx xxxxxx xx xxxxx počet xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky. Za xxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx předkupní xxxxx, xxxx xxxx xxxxxxxx xx nabytí xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx za xxxxxx xxxxxx xxxxxxxx xxxx, xxxxx xxxx účetní xxxxxxxx xxxxxx xxxxxxxxx xxxxx, opce xxxx xxxxxxxx xxxxxxxx xxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xx xxxxx účelem xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx xxxxxxxxxx finanční xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxx klasifikovány xxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx 16X xx 16X xxxxxxxxx XXX 32, xxxxxxxx, xxxxx xxxxxx jednotce xxxxxxxx xxxxxxxxx dodat xxxx straně xxxxxxx xxxxx čistých aktiv xxxxx xxx xxxxxxxxx x&xxxx;xxxx klasifikovány xxxx xxxxxxxxxx xxxxxxxx v souladu x&xxxx;xxxxxxxx 16C xx 16X xxxxxxxxx IAS 32, nebo xxxxxxxx, xxxxx jsou xxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx dodání xxxxxxxxx xxxxxxxxxxxx nástrojů účetní xxxxxxxx. Nástroj, xxxxx xxxxxxxx definici xxxxxxxxxx xxxxxxx, je výjimečně xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx, xxxxx má xxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx 16A xx 16X xxxx xxxxxxxxxx 16X xx 16X xxxxxxxxx XXX 32 x&xxxx;xxxxxxx xxxxxxxx uvedené xxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [member]; Xxxxxxxx aktiva; Deriváty [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxx závazky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx závazky xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxx xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx dotčených xxxxxxx IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx změnami XXXX 9 u složek xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxx hodnota xxxxxxxxxxxxx xxxx použitím xxxx |
Xxxxxxxxxx: XXXX 9 xxx 7.2.34 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx dotčených změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, bezprostředně xxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx závazky xxxxxxx změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 odst. 7.2.34 písm. b) |
documentation |
Kategorie xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní kompenzací, xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx dotčené změnami XXXX 9 u složek xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 xxx 7.2.34 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx dotčených změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx, xxxxxxxxxxxxx před xxxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxx xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 písm. b) |
documentation |
Účetní xxxxxxx xxxxxxxxxx závazků xxxxxxxxx změnami XXXX 9 xxxxxx standardu XXXX 17, xx xxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments |
X instant, credit |
label |
Finanční xxxxxxx dotčené xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxx hodnota bezprostředně xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxxxx dotčených změnami XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxxxxxx xxxx použitím xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx IFRS 17, klasifikace bezprostředně xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 9 odst. 7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx finančních xxxxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxxxxxx xxxx použitím xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxx xxxxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 9 odst. 7.2.42 písm. b) |
documentation |
Kategorie xxxxxxxxx xxxxxxxxxx závazků xxxxxxxxx xxxxxxx IFRS 9 pomocí standardu XXXX 17, xx xxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments |
text |
label |
Finanční xxxxxxx xxxxxxx změnami XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 písm. a) |
documentation |
Kategorie xxxxxxxxx xxxxxxxxxx závazků xxxxxxxxx změnami IFRS 9 xxxxxx standardu XXXX 17, xxxxxxxxxxxxx xxxx použitím změn. |
||||
ifrs-full |
FinancialLiabilitiesAtAmortisedCost |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;7 odst. 8 písm. x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx hodnotě. Xxxxxxx xxxxxxx xx částka, xxx xxxx finanční xxxxxxx xxxxxxx při xxxxxxxx xxxxxxxxxx, xxxxxxx x&xxxx;xxxxxxx jistiny x&xxxx;xxxxxxx xxxx xxxxxxx – x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxx – x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxxxxx, xx. xxxxxxx mezi xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx při xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx, kategorie [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;8 xxxx. f), xxxxxxxxxx: IFRS 7 odst. 8 písm. g) |
documentation |
Tento xxxx představuje xxxxxxxxx xxxxxxxxxx xxxxxxx v naběhlé xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx v naběhlé hodnotě, xxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 odst. B2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje třídu xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, x&xxxx;xxxxxx hodnotě |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx, třída [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx finančních závazků xxxxxxxxxxx xxxxxxx hodnotou. [Xxxxx: Xxxxxxxx závazky; X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
FinancialLiabilitiesAtFairValueThroughProfitOrLoss |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxxxx, xxxxx xxxxxxx xxxxx z níže xxxxxxxxx xxxxxxxx: x) splňují xxxxxxxx xxxxxxxxxx závazku xxxxxxxx x&xxxx;xxxxxxxxxxx; xxxx x) xxxxxx xxxxxxxx xx xxx xxxxxxxx xxxxxxxxxx označí xxxx xxxxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx. Xxxxxx xxxxxxxx může xxxx xxxxxxxx xxxxxx, xxxxx xxxxx xx umožňuje xxxxxxxx 4.3.5 xxxxxxxxx XXXX 9 (xxxxxxx xxxxxxxx) nebo pokud xxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxx: x) vylučuje xxxx xxxxxxxx omezuje xxxxxxxxx xxxx účetní xxxxxxxx (někdy označovaný xxxx „xxxxxx xxxxxxx“), xxxxx xx xxxx xxxxx vzniknout xxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx zisků x&xxxx;xxxxx xx jiném xxxxxxx; xxxx x) skupina xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx a finančních xxxxxxx xx xxxxxx x&xxxx;xxxx xxxxxxxxx xx xxxxxxxxx xx základě xxxxxx hodnoty x&xxxx;x&xxxx;xxxxxxx xx xxxxxxxxxxxxxxx strategií xxxxxx xxxxx xxxx xxxxxxxxxx strategií x&xxxx;xxxxxxxxx x&xxxx;xxxx skupině jsou xx tomto xxxxxxx xxxxxxx xxxxxxxxx klíčovým xxxxxxx xxxxxxxxxxxx xxxxxxxxxx (xxxxx xxxxxxxx x&xxxx;XXX 24). [Odkaz: V reálné xxxxxxx [member]; Členové xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Xxxxxxxx aktiva; Xxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx závazky xxxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxxx [member] |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx kategorii finančních xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx ztráty. [Odkaz: Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx určeného x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx ztráty, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx závazku xxxxxxxx x&xxxx;xxxxxxxxxxx. Xxxxxxxx závazek xx klasifikován xxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxxx: x) xxx xxxxxxx xxxx xxxxxx x&xxxx;xxxxxx xx účelem xxxxxxx xxxx xxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxxx; b) xxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx portfolia xxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx řízeny x&xxxx;x&xxxx;xxxxxxx xx x&xxxx;xxxxxxxx xxxx doloženo obchodování xxxxxxxxxxx pro xxxxxxxxxx xxxx; nebo c) xx derivátem (xxxxx xxxxxxxx, xxxxx xx xxxxxxxx o finanční xxxxxx xxxx xxxx xxxxxx xxxxxxxx zajišťovacího xxxxxxxx). [Xxxxx: Finanční závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, označené xxx xxxxxxxx zaúčtování nebo xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx v reálné xxxxxxx vykázané do xxxxx nebo ztráty, xxxxx xxxx xxxxx xxxxxxxx xxx prvotním xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx 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 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxx označeny při xxxxxxxx zaúčtování xxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxx v reálné xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx, označené xxx prvotním xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx závazky x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx, které xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx, kategorie [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. e) |
documentation |
Tento xxxx představuje kategorii xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxx xxxxxxx definici xxxxxxxxxx závazku určeného x&xxxx;xxxxxxxxxxx. [Xxxxx: Finanční xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxx xxxxxxx xxxxxxxx finančního xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxx xxxxxxx bezprostředně xx xxxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx bezprostředně xx xxxxxxxx použití standardu XXXX 9. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxx hodnota xxxxxxxxxxxxx před xxxxxx xxxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx standardu XXXX 9 stanovená x&xxxx;xxxxxxx x&xxxx;XXX 39 xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxx XXXX 9 (xxxxx xxxxxxx x&xxxx;xxxxxxxx XXXX 9, který xxxxxx xxxxxxxx xxxxxxx, xxxxxxxx více xxx xxxxx xxxxx prvotního xxxxxxx xxx odlišné xxxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxx xxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx po prvotním xxxxxxx standardu XXXX 9. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx bezprostředně xxxx xxxxxx xxxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx závazků x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxxxxx IFRS 9 xxxxxxxxx v souladu x&xxxx;XXX 39 nebo x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxx XXXX 9 (xxxxx přístup x&xxxx;xxxxxxxx XXXX 9, xxxxx xxxxxx jednotka xxxxxxx, xxxxxxxx více xxx xxxxx xxxxx xxxxxxxxx použití xxx xxxxxxx xxxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;42X, zveřejnění: XXXX 7 odst. 6, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx souhrn xxxx xxxxxxxxxx závazků. Představuje xxxx xxxxxxxxxx hodnotu xxx osu „Xxxxx xxxxxxxxxx xxxxxxx“, není-li xxxxxx žádný jiný xxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxXxXXXX7Xxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx závazky xxxx xxxxx xxxxxxxxx XXXX 7, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. X2 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx závazků xxxx xxxxx xxxxxxxxx XXXX 7. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx závazky, xxxxx xxxx dříve xxxxxxxx xx nástroj xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, avšak xxx tak xxxxxxxxxx xxxxxx, xxxxxxx použití xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici, které xxxx xxxxx označeny xx xxxxxxx oceňovaný xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx, avšak xxxx xxxxxx jednotka xxxxxx xxxxxxx XXXX 9, xxx tak označovány xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxXxXXXX9XxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, credit |
label |
Finanční xxxxxxx, xxxxx xxxx xxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxxxx xx základě xxxxxxxxx xxxxxxxxx XXXX 9, prvotní použití xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx dříve xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxx xxxx xxxxxxxxxxxxxxx xx základě xxxxxxxxx standardu XXXX 9, xxxxx xxxx xxxxxx jednotka xxxxxx xxxxxxx XXXX 9, xxx xxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx v reálné hodnotě xxxxxxxx do xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, credit |
label |
Finanční xxxxxxx, xxxxx xxxx xxxxx xxxxxxxx xx xxxxxxx oceňovaný xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx, prvotní xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxxxx xx xxxxxx o finanční pozici, xxxxx byly xxxxx xxxxxxxx za nástroj xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do zisku xxxx ztráty, xxx xxx xxx označovány xxxxxx, x&xxxx;xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxx, xx xx reklasifikuje, xxxx xxxxxx xxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxx kapitálu |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;80X |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxxxx xxxxxxxxxxxxxxxxx do xxxxxxxxx xxxxxxxx. [Odkaz: Vlastní xxxxxxx; Xxxxxxxx závazky] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx být zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx od požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Účinek diverzifikace xxxxx [member]; Vlastní xxxxx [member]] |
||||
ifrs-full |
FinancialLiabilitiesRecognisedAsOfAcquisitionDate |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
Příklad: IFRS 3 xxxx. X64 bod x), příklad: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxx závazky; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx závazky xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx závazky, xxxxx xxxx určeny xxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx xxxx xxxxxxxx xxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kompenzací, xxxxx xxx xxxxxx xxxxx určeny |
Zveřejnění: XXXX 9 odst. 7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx závazků xx xxxxxx x&xxxx;xxxxxxxx pozici, xxxxx xxxx xxxxx xxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxxx xxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx předčasného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, již xxx určeny xxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Finanční závazky, xxxxx byly určeny xxxx závazky xxxxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx nebo xxxxxx xxxx použitím xxxx XXXX 9 xxxxxx xxxxxxxxx 17, xxx xxx xxxxxx xxxxx určeny |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 písm. c) |
documentation |
Účetní xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx dříve xxxxxx xxxx závazky oceňované xxxxxxx hodnotou vykázanou xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxxx jednotka xxxxxxx xxxxx xxxxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, již xxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxXxxxxx |
xxxxxx [default] |
label |
Finanční xxxxxxx, xxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;X51, xxxxxxxxxx: XXXX 7 xxxx. B52 |
documentation |
Tento xxxx představuje souhrn xxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx také standardní xxxxxxx xxx xxx „Xxxx finančních závazků“, xxxx-xx xxxxxx xxxxx xxxx člen. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, zveřejnění: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;125, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 127 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxx budoucí změny xxxxxxx xxxx, xxxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxxxxxx kurzu, xxxxxxxx xxxx úrokového xxxxxx, xxxxxxxxx xxxxxxx xx úvěrového indexu xxxx xxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxxx. Xxxxx tato xxxxxxxx xxxx xxxxxxxx xxxxxxxxx, nesmí být xxxxxxxxxx xxx xxxxxxxx xx smluvních xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;78 písm. x), obvyklá xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx krátkodobých xxxxx, xxxxx představují xxxxxx xxxxx, x&xxxx;xxxxx xxx dokončen xxxxxxx xxxxxx a je xxxxxx x&xxxx;xxxxxxx při xxxxx xxxxxxxx činnosti. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx let xxxx xxxxxxxxxxx účetním xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx skončil xxx let před xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx praxe: XXXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx úrokovou sazbu. [Xxxxx: Riziko xxxxxxx 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 s pevně xxxxxxxxxx cenou. |
||||
ifrs-full |
FixturesAndFittings |
X instant, debit |
label |
Vybavení xxxxx x&xxxx;xxxxxx |
Xxxxxxx: XXX&xxxx;16 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx vybavení xxxxx x&xxxx;xxxxxx, xxxxx xxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx majetku x&xxxx;xxxxxx xxxxxxxx je xxxxxxx xxx xxx činnosti. |
||||
ifrs-full |
FixturesAndFittingsMember |
member |
label |
Vybavení xxxxx x&xxxx;xxxxxx [member] |
Příklad: XXX&xxxx;16 xxxx.&xxxx;37 písm. g) |
documentation |
Tento xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx, xxxxx xxxx trvale xxxxxxxxxx x&xxxx;xxxxxxxxxx majetku. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxx průměrné xxxx [member] |
Příklad: IAS 19 xxxx.&xxxx;138 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx na xxxxxxx xxxxxxxx xxxx. [Odkaz: Xxxxxxxxx plány definovaných xxxxxxx [member]] |
||||
ifrs-full |
FloatingInterestRateMember |
member |
label |
Pohyblivá xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx úrokovou xxxxx. [Odkaz: Xxxxxx xxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;33 xxxx. x), zveřejnění: XXXX 8 odst. 33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxx domicilu [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Kurzový xxxx |
Xxxxxxxxxx: XXX 1 odst. 35, xxxxxxxxxx: XXX 21 xxxx.&xxxx;52 písm. a) |
documentation |
Hrubý xxxx xxxxxxxxxxx z kurzových xxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxx případů, které xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxxx výsledkově v souladu x&xxxx;XXXX 9. [Xxxxx: Xxxxx kurzový xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx zisk (xxxxxx) [abstract] |
||
ifrs-full |
ForeignExchangeLoss |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx ztráta |
Zveřejnění: XXX 1 xxxx.&xxxx;35, zveřejnění: XXX 21 odst. 52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx ztráta xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx s výjimkou xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx nástrojů xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx v souladu x&xxxx;XXXX 9. [Xxxxx: Čistý xxxxxxx xxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxx [abstract] |
||
ifrs-full |
ForwardContractMember |
member |
label |
Forwardová xxxxxxx [member] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx mezi xxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx nebo xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxx za xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxx před xxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx xxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxxxxxx účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx plynoucích x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx používat xxxxx, obchodní zboží, xxxxxx, metodiky, xxxxxxx xxxxxxxxx, marketing x&xxxx;xxxxxxxxxx xxxxxxxxxx jiným xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx xxxxxxx hmoty x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx pohonných xxxx x&xxxx;xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx na xxxxxxx hmoty a energii xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx na xxxxxxx xxxxx a energii [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx pohonné xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů vznikajících x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx měna xxxx xxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx xxxxxxxxx ve xxxxxxx měně xxxx x&xxxx;xxxx xxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Měna, x&xxxx;xxx xxxx uvedeny xxxxxxxxx“, není-li použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxx: XXX 19 odst. 138 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx o financování xxxxx xxxxxxxxxxxx xxxxxxx [member] |
Příklad: XXX 19 odst. 138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny plány xxxxxxxxxxxx požitků v členění xxxxx xxxxxxxx o financování xxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx o financování plánů xxxxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx na burzách x&xxxx;xxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxx xx xxxxxx xxxxxxxxxx cenu xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx naběhlou xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) vznikající xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx hodnotou |
||||
ifrs-full |
GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract |
label |
Zisky (xxxxxx) xxxxxxxxxx na základě xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx naběhlou hodnotou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx a zaplacenou xxxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;19 xxxx.&xxxx;11 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx závazku x&xxxx;xxxxxxxx úhrady (xxxxxxxx xxxxxxxxxxxx xxxxxxxx) zaplacené xxxxxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) z odúčtovaných xxxxxxxxxx xxxxx ke xxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx u odúčtovaných xxxxxxxxxx xxxxx ke xxx xxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxx xxxxx období, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx během části xxxxxxxx xxxxxx, x&xxxx;xxx xxxxx x&xxxx;xxxxxxxxxx převodu, xxxx-xx celková xxxxxx xxxxxx x&xxxx;xxxxxxx (která xxxxxxx xxxxxxxx xxx xxxxxxxxxx) v daném xxxxxxx xxxxxx rozložena rovnoměrně. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) plynoucí xx xxxxxxxxxxx, xx xxxxxxx podniky přestaly xxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;9X písm. b) |
documentation |
Zisky (xxxxxx) xxxxxxxx xx xxxxxxxxxxx, xx xxxxxxx xxxxxxx xxxxxxxx být xxxxxxxxxxxxx z důvodu xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxXxxxXxxxXxXxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx reálné hodnoty xxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxx pro xxxxxxxxxx neefektivity xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24B xxxx.&xxxx;x) bod xx), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xx xxxxx xxxxxx xxxxxxx xxxxxxxxx položky xxxxxxx xxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxx xx míra, xx xxxxx jsou změny x&xxxx;xxxxxx hodnotě xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx xxxxx xxxx menší než x&xxxx;xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxxxxxXxxxXxXxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) ze xxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxx pro xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx použitého xxxx základ xxx xxxxxxxxxx neefektivity xxxxxxxxx. Xxxxxxxxxxxx zajištění je xxxx, do xxxxx xxxx xxxxx x&xxxx;xxxxxx xxxxxxx nebo xxxxx xxxxxxxxx xxxx zajišťovacího xxxxxxxx větší xxxx xxxxx než x&xxxx;xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxXxXxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxxxXxxxxXxXxxxxXxxxxxx |
(X) duration, debit |
label |
Úbytek (xxxxxxxxx) xxxxxxx závazků (xxxxx) z definovaných požitků x&xxxx;xxxxxxxx zisku (xxxxxx) xx změn x&xxxx;xxxxxxxx xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx požitků xx xxxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) čistých xxxxxxx (xxxxx) z definovaných xxxxxxx x&xxxx;xxxxxxxx xxxxx (ztráty) xx xxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx aktiva x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxx xxxx nákladu. [Xxxxx: Xxxxxxx xxxxxx (náklady); Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx Zvýšení (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx (xxxxxx) čistých xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx (xxxxx) ze xxxx x&xxxx;xxxxxxxx omezení xxxxxxx 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) práv xx náhradu xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) xx xxxx xxxxxx omezení xxxx xx xxxxxxx xxxxxxx aktiva xx xxxxxxxxx xxxx xxxxx, x&xxxx;xxxxxxxx úrokového výnosu xxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 písm. x) xxx iv) |
documentation |
Přírůstek (xxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxx (xxxxxx) xx xxxx xxxxxx omezení xxxxx xx xxxxxxx xx xxxxxxxxx xxxx aktiv, x&xxxx;xxxxxxxx částek zahrnutých xx xxxxxxxxx výnosu xxxx nákladu. [Odkaz: Xxxxxxx práv xx xxxxxxx souvisejících xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, vyplývající x&xxxx;xxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxx xxxxxxxx xxxxxxxxxx xxxxxxxx za oceňovaný xxxxxxx xxxxxxxx vykázanou xx zisku xxxx xxxxxx, xxxxxxx xxxxxxx xxx xxxxxx úvěrového xxxxxx xxxxxxx derivát |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx ztráty, protože xxxxxxx pro xxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Deriváty [xxxxxx]; Finanční xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
GainLossOnHedgeIneffectiveness |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) z neefektivity zajištění |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxx xx míra, do xxxxx xxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx toků xxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxx xxx x&xxxx;xxxxxxxxx položky. |
||||
totalLabel |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx celkem |
||||
ifrs-full |
GainLossOnHedgeIneffectivenessAbstract |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxXxxxxXxxxxxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx ostatního úplného xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) bod i) |
documentation |
Zisky (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Odkaz: Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx zajištění] |
||||
ifrs-full |
GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx. x) xxx x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx zajištění xxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxx (xxxxxx) z neefektivity zajištění] |
||||
ifrs-full |
GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxx (ztráty) z přecenění x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx (aktiva) z definovaných xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx xxxx čistého xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx xx xxxx xxx xxxxxxxx kladnou xxxxxxxx; xxxxxxx x&xxxx;xxxxxxxx xxxxxx z přecenění xx xxxx xxx označeno xxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx hodnoty xxxxx xxxxx vyplývající xx xxxxx z přecenění v ostatním xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxx xxxxxxxx; xxxxxxx xxxxxx xxxxxxx xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xx xxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx zvýšení (snížení) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxxxx (xxxxx) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx náhradu xxxxxxxxxxxxx se závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, xxxxxxxxxxx ze xxxxx (xxxxxx) x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxx xx náhradu souvisejících xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxx práv xx xxxxxxx. [Odkaz: Xxxxx xx xxxxxxx související xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx zvýšení (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xx xxxxx (xxxxxx) x&xxxx;xxxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, xxxxxxxxxxx xx xxxxx (xxxxxx) x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxXxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx podniku, xxxxx xxxxxxxxx xxxxx před xxxxxxxxxx xxxxxxxxx, xx xxxxxxx hodnotu |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxx kapitálu xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxx xxxx podnikovou xxxxxxxxx, na xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxxxxx, jejichž xxxxxxx xxxxxxx nebylo xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) vykázané x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx hodnotu xxxxxx xxxxx x&xxxx;xxxxxxxxx spolehlivě xxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxXxXxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx xx reálnou xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx, xxxx x&xxxx;xxxxxxxx xxxxx nebo xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 5 odst. 33 xxxx. x) xxx iii) |
documentation |
Zisky (xxxxxx) xxxxxxxx z přecenění xx reálnou xxxxxxx xxxxx náklady xxxxxxxxxxx x&xxxx;xxxxxxxx, nebo x&xxxx;xxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx (xxxxxxxxxxxx xxxxxx) xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx), xxxxx souvisí s nabytými xxxxxx x&xxxx;xxxxxxxxxx závazky x&xxxx;xxxxxxxxx xxxxxxxxx a jsou xxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxx xxxxxx xxxxx, xx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx potřebné x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx kombinované xxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx (xxxxxx), která: x) souvisí x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; a zároveň x) xx xxxxxxxx xxxxxxx, xxxxxxxx xxxx xx xxxxxx xxxxx, že xxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx informace xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx závěrce xxxxxxxxxxx jednotky. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff |
X duration, xxxxxx |
xxxxx |
Xxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Zisk x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xxxxxx a záloh. |
||||
ifrs-full |
GainRecognisedInBargainPurchaseTransaction |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod i) |
documentation |
Částka xxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, x&xxxx;xxx nabytá xxxxxxxxxxxxxxxxx xxxxxx snížená x&xxxx;xxxxxxxx závazky xxxxxxxxx xxxxxx předané xxxxxxxxxxxx, xxxxxxxxxxxxx podílu v nabývaném xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xx vlastním xxxxxxxx v nabývaném xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;20X |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xx xxxxxx o úplném xxxxxxxx, xxxxx xxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx oceněných xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxxxxxXxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxxxx xx xxxxxxx xxxxxxx xxxx xxxxxxxxx naběhlou xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;82 písm. ca) |
documentation |
Zisky (xxxxxx) xxxxxxxxxx na xxxxxxx xxxxxxx xxxx předchozí xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx naběhlou xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxXxxXxxxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (ztráty) xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xxxxxxxxxx z operací xxxxxxx x&xxxx;xxxxxxxx leasingu. |
||||
ifrs-full |
GainsLossesArisingFromSettlementsDefinedBenefitPlans |
(X) duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx&xxxx;xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx závazky x&xxxx;xxxxx xxxx xx všem xxxxxxxx poskytovaným xxxxx xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx požitků xxxxxxxxxxxx xxxx xxxxxx xxxxxx, které xx xxxxxxxxx x&xxxx;xxxxxxxxxx plánu x&xxxx;xxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] [Xxxxxxx: Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx zisků (ztrát) xxxxxxxxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx z vypořádání, xxxxx&xxxx;xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx xx xxxxx (xxxxx) vznikajících x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. d) |
documentation |
Úbytek (xxxxxxxxx) xxxxxxx závazků (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. Xxxxxxxxxx jsou xxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxx nebo ke xxxx xxxxxxxx xxxxxxxxxxxx xxxxx xxxxx definovaných xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxx jménem, které xx vyjádřeno v podmínkách xxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx předpokladů. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
negatedLabel |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx xx ztrát (xxxxx) xxxxxxxxxxxx x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 20 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxxxxxx finančních xxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx xxxxxxxxx xxxx, před xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. b), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx zajištění xxxxxxxxx toků vykázané xx ostatního úplného xxxxxxxx, xxxx zdaněním, xxxx reklasifikačními xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxx xxxxxxxxx toků, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: IAS 1 odst. 91 písm. x), zveřejnění: datum xxxxx platnosti 1.&xxxx;1. 2023 XXXX&xxxx;7 odst. 23 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx xxxxxxxxx xxxx vykázané xx ostatního úplného xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) ze xxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx aktiv xx xxxxx období |
Zveřejnění: XXX&xxxx;41 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxx xxxxxx ze xxxxx xxxxxx hodnoty xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, 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 vykázané do xxxxx nebo xxxxxx. [Xxxxx: Deriváty [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx xxxxx (xxxxxx) ze xxxxx reálné hodnoty xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxx reálné xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx změny xxxxxxx xxxxxxxx bazických xxxxxxx (basis xxxxxxx), xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) ze xxxxx hodnoty měnových xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx úpravami. [Odkaz: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx), xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. a) |
documentation |
Zisky (ztráty) xx změny xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx spreads) xxxxxxxx xx ostatního úplného xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, před reklasifikačními xxxxxxxx. [Xxxxx: Ostatní xxxxx výsledek] |
||||
ifrs-full |
GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax |
X duration, credit |
label |
Zisky (xxxxxx) ze xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) ze změny xxxxxxx forwardových xxxxx xxxxxxxxxxxx smluv xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxx reklasifikačními xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxx xxxxxxx xxxxxxxxxxxx částí forwardových xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 písm. a) |
documentation |
Zisky (xxxxxx) xx xxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xx xxxxx xxxxxxx xxxxxx xxxxxxx opcí, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xx xxxxx hodnoty xxxxxx xxxxxxx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx změny xxxxxxx xxxxxx xxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxxx xxxxxx xxxxxxx opcí vykázané xx ostatního 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 omezení xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxx úrokového xxxxxx nebo xxxxxxx, xxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxx zisku (xxxxxx) xx změn x&xxxx;xxxxxxxx xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx výši xxxxx, x&xxxx;xxxxxxxx částek zahrnutých xx xxxxxxxxx xxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx xxxx zdaněním, zisky (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxx (xxxxxxxxx) čistých xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zisku (xxxxxx) xx změn x&xxxx;xxxxxxxx xxxxxxx čistého xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xx maximální xxxx xxxxx xxxxxxxx úrokového xxxxxx xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxXxXxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxx v důsledku xxxxxxx xxxxxxx aktiva x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxx, očištěné x&xxxx;xxxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 135 písm. b) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxx, x&xxxx;xxxxxxxx xxxxx (ztráty) xx xxxx v důsledku omezení xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx aktiv, x&xxxx;xxxxxxxx xxxxxx zahrnutých xx xxxxxxxxx výnosu nebo xxxxxxx. [Odkaz: Ostatní xxxxx výsledek očištěný x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx definovaných xxxxxxx] [Xxxxxxx: Úbytek (xxxxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zisku (xxxxxx) xx xxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx aktiva x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxx výnosu xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Zisky (ztráty) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxXxxxx |
Xxxxx zisky (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 v rámci xxxxxx xxxxxxxxx reálnou hodnotou |
Zveřejnění: XXX 40 xxxx.&xxxx;78 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxx x&xxxx;xxxxxxx se xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx nebo x&xxxx;xxxxxxx xx standardem IFRS 16 x&xxxx;xxxxx xxxxxx oceňování xxxxxxx hodnotou [xxxxxx]; Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
GainsLossesOnDisposalsOfInvestments |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z vyřazení investic. |
||||
netLabel |
Čisté xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx aktiva] |
||||
netLabel |
Čisté xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxx dlouhodobých xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 98 |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx jiných xxxxxxxxxxxx xxxxx. [Xxxxx: Ostatní xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, 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, budov a zařízení. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx při xxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx zdaněním |
Zveřejnění: IAS 1 odst. 91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) z kurzových xxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx zdaněním, xxxx xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx rozdílů xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx zisk (xxxxxx) |
Xxxxxxxxxx: XXX 1 odst. 35, xxxxxxxxxx: XXX 21 xxxx.&xxxx;52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxx vzniká x&xxxx;xxxxxxxxx x&xxxx;xxxx měně, x&xxxx;xxxxxxxx xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx oceňovaných xxxxxxx hodnotou do xxxxx nebo xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 9. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx xxxxxxx zisk (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) ze xxxxx xxxxxx xxxxxxx xxxxxxxxxxx z fyzických změn, xxxxxxxxxx aktiva |
Příklad: XXX&xxxx;41 xxxx. –, xxxxxxx: 1 XYZ Xxxxx Xxx, xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;51 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx xx xxxx reálné xxxxxxx snížené x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx záporná xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx použijte označení xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx hodnoty xxxxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxxxxxxx xxxxxx |
Xxxxxxx: IAS 41 xxxx. –, xxxxxxx: 1 XXX Xxxxx Xxx, příklad: IAS 41 xxxx.&xxxx;51 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx xx xxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx změn xx trhu. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného znaménka xxxxxxxx označení prvku xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx hodnotu. |
||||
ifrs-full |
GainsLossesOnFairValueAdjustmentBiologicalAssets |
X duration |
label |
Zisky (xxxxxx) ze změny xxxxxx xxxxxxx, biologická xxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;50 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx xx xxxx xxxxxx xxxxxxx snížené x&xxxx;xxxxxxxx xxxxxxx biologických xxxxx x&xxxx;xxxxxx xxx xxxxxxxxx, xxx cenových xxxx na xxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx (ztráty) ze xxxxx reálné hodnoty xxxxxx, biologická xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) ze změny xxxxxx hodnoty, xxxxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
GainsLossesOnFairValueAdjustmentInvestmentProperty |
X duration |
label |
Zisky (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76 xxxx. d) |
documentation |
Zisky (xxxxxx) ze změn xxxxxx hodnoty xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx oceňovaných x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Finanční xxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 20 xxxx.&xxxx;x) xxx i) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx, klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx ztráty xxxxxxxxxxxxxxx xxxx určená x&xxxx;xxxxxxxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxx k obchodování; Xxxxx (xxxxxx) z finančních xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z finančních xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxx xxx xxxxxxxx zaúčtování nebo xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxx xxxx xxxxxx, označená xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx; Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) z finančních xxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, povinně xxxxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx aktiv xxxxxxx oceňovaných v reálné xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxxxx xx standardem XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx; Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx ztráty; Xxxxxxxx závazky] |
||||
ifrs-full |
GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax |
X duration, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;20&xxxx;xxxx.&xxxx;x)&xxxx;xxx viii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxx 4.1.2X xxxxxxxxx IFRS 9, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, před zdaněním, xxxx reklasifikačními xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
NEPOUŽÍVEJTE xxxxx xxxxx xxx xxxxxxx xxxxx výsledek xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx do xxxxxxxxx xxxxxxx výsledku xx xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9, který xxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. Místo xxxx xxxxxxxx „Ostatní xxxxx xxxxxxxx očištěný x&xxxx;xxx, zisky (xxxxxx) x&xxxx;xxxxxxxx xx kapitálových xxxxxxxx“. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx oceněných xxxxxxx hodnotou xxxxxxxxx xx ostatního úplného xxxxxxxx za xxxxxxx xxxxxxxx 4.1.2X standardu XXXX 9, xxxxxxxx x&xxxx;xxxxxxxx úplném výsledku, xxxxxxxx x&xxxx;xxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX xxxxx prvek xxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx s kapitálovými xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xx ostatního xxxxxxx výsledku xx xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx IFRS 9, xxxxx xxxx xxxxxxxxxxxxxx xx zisku xxxx xxxxxx. Xxxxx xxxx xxxxxxxx „Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx nástrojů“. |
||||
ifrs-full |
GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) z finančních xxxxx reklasifikovaných x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx vykázané xx hospodářského výsledku |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xx hospodářského xxxxxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx aktiva; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss |
X duration, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx z finančních aktiv x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx, které byly xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12A písm. e) |
documentation |
Zisky (xxxxxx) xxxxxxxx do xxxxxxxxxxxxx xxxxxxxx u finančních xxxxx xxxxxxxxxxxxxxxxx z kategorie xxxxxxxxxx xxxxx v reálné xxxxxxx vykázané xx xxxxx nebo xxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx hodnotě |
Zveřejnění: IFRS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx závazků oceněných xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx závazky v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx v reálné hodnotě xxxxxxxx do xxxxx xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx ztráty xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx; Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx v reálné hodnotě xxxxxxxx do xxxxx xxxx xxxxxx, označených xxx prvotním xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo následně. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx; Zisky (ztráty) x&xxxx;xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxxxXxxxxxxxxxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx xxxxxxx v důsledku xxxxxxxxxxx rizika, zajištění xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;24 xxxx.&xxxx;x) bod ii) |
documentation |
Zisky (xxxxxx) ze zajištěných xxxxxxx x&xxxx;xxxxxxx zajištění xxxxxx hodnoty, které xxxx důsledkem xxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxx xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxx xxxxxxx investic xx zahraničních jednotek, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: IAS 39 xxxx.&xxxx;102 xxxx. x), xxxxxxxxxx: XXXX 9 odst. 6.5.13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxx čistých xxxxxxxx xx zahraničních jednotek xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, před xxxxxxxx, před reklasifikačními xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx jednotek, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx. x), zveřejnění: XXX 39 xxxx.&xxxx;102 xxxx. x), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;24X písm. b) xxx x), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx. a), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.13 xxxx. a) |
documentation |
Zisky (xxxxxx) ze zajištění xxxxxxx investic xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;24 xxxx.&xxxx;x) xxx i) |
documentation |
Zisky (ztráty) xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx zajištění reálné xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
GainsLossesOnHeldtomaturityInvestments |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx xx splatnosti |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 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 xxxxxxxxx xxxxxxxxx toků zahrnuté xx xxxxxxxxxxxxx výsledku |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx hospodářského 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 zahrnuté do xxxxxxxxxxxxx výsledku |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z neúčinné xxxxx zajištění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx investic xx xxxxxxxxxxxx jednotek [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) z výchozího xxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xx xxxxx období |
Zveřejnění: XXX&xxxx;41 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx (xxxxxx) xxxxxxxx v běžném období x&xxxx;xxxxxxxxx ocenění biologických xxxxx a zemědělské xxxxxxxx. [Xxxxx: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) z urovnání 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 [abstract] |
||
ifrs-full |
GainsLossesOnLoansAndReceivables |
X duration, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxx a pohledávek |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Úvěry x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;29 odst. 9 |
documentation |
Zisky (xxxxxx) xxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx, xxxxxxxxx xxxxxxxx x&xxxx;x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;x&xxxx;xxxxxx xxxxxxx spojených xxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx ekonomikách. |
||||
ifrs-full |
GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx xxxx zůstatků účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx změn xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx souvisejí x&xxxx;xxxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx zisku nebo xxxxxx, xxxx xxxxxxxx. [Xxxxx: Xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx regulaci [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx xxxx zůstatků účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx zisku xxxx ztráty, očištěné x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx [member]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) z přecenění xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023 XXX&xxxx;1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: datum konce xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 20 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxxxxxx finanční aktiva] |
||||
ifrs-full |
GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) z přecenění xxxxxxxxxxxxxxxx finančních xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;91&xxxx;xxxx.&xxxx;x), xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod ii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxx realizovatelných xxxxxxxxxx aktiv xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx, před xxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Realizovatelná xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xxxxxxx xxxxxx hodnoty xxxxx xxxxxxx související x&xxxx;xxxxxxxx, xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx ze znehodnocení xxxx xxxxxx xx xxxxxxx xxxxxxx minus xxxxxxx související x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxxxx nárůstu xxxxxx xxxxxxx minus xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx (xxxxxxxxxxxxx xxxxxxxxxx ztráty xx xxxxxxxxxxxx) x&xxxx;xxxxxx x&xxxx;xxxxxx xx xxxxxxx xxxxxxx xxxxx náklady xxxxxxxxxxx x&xxxx;xxxxxxxx pro dlouhodobá xxxxxx nebo vyřazované xxxxxxx xxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx kurzových rozdílů, xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxx praxe: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxx xxxxxxx hodnotou s výjimkou xxxxxxxxx rozdílů, xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může xxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxx xxxxxxx xxxxxxxx s výjimkou xxxxxxxxx xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx ostatního xxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx být xxxxxx kladná xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxx xxxxxxxxx rozdílů, xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxx kurzových xxxxxxx, xxxxxxx reálnou hodnotou, xxxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z ocenění závazků xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx rozdílů, xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro tento xxxxx může xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx označení prvku xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx do xxxxxxxxx úplného výsledku x&xxxx;xxxxxxxx xxxxxxxxx rozdílů, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx ostatního úplného xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxx xxxxxxx hodnotou xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxx xx ostatního xxxxxxx xxxxxxxx. [Odkaz: V reálné xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx může xxx xxxxxx xxxxxx nebo xxxxxxx hodnota XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. U výrazů v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
totalLabel |
Zisky (xxxxxx) zaúčtované xx xxxxxxxxx úplného xxxxxxxx xxxxxx xxxxxx kurzových xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, ocenění xxxxxxx hodnotou, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) duration |
label |
Zisky (xxxxxx) xxxxxxxxxx xx ostatního xxxxxxx výsledku xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx včetně xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro xxxxx xxxxx může být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z ocenění závazků xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx kladná xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedTotalLabel |
Ztráty (xxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxxxx, ocenění reálnou xxxxxxxx, závazky |
||||
ifrs-full |
GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract |
label |
Zisky (xxxxxx) xxxxxxxxxx xx ostatního xxxxxxx výsledku, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx ii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx xxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx záporná xxxxxxx XBRL. K určení xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx hodnotu. |
||||
ifrs-full |
GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx praxe: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx ii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou hodnotou x&xxxx;xxxxxxxxx xxxxxxx zaúčtované xx ostatního xxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může xxx xxxxxx kladná nebo xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedLabel |
Ztráty (xxxxx) x&xxxx;xxxxxxxxx rozdílů xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, ocenění reálnou xxxxxxxx, závazky |
Obvyklá xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, zaúčtované xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx být xxxxxx xxxxxx xxxx xxxxxxx hodnota XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx 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 v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty vykázané xx xxxxxxxxx úplného xxxxxxxx, xxxxxxxxxx při xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z finančních xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty xxxxxxxx xx ostatního úplného xxxxxxxx, xxxxx xxxx xxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx. [Xxxxx: Zisky (xxxxxx) x&xxxx;xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxx při xxxxxxxx zaúčtování nebo xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxXxxxXxXxxXxXxxxxxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx ztrát x&xxxx;xxxxx xxxxxxxx na xxxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx oceněných xxxxxxx hodnotou, xxxxx xxxx způsobené xxxxxx xxxxxxxxxxxxxxx xxxxx nebo xxxxx xxxxxxxxxx xx xxxxxx aktiv xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx. [Odkaz: V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, které xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxx xxxxxx, xxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xxxxxxxxxx v hospodářském xxxxxxxx x&xxxx;xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, které xxxx xxxxxxxxx změnou xxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xx xxxxxx xxxxxxxx držených xx xxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, které xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxx xx xxxxx xxxxxx, ocenění xxxxxxx hodnotou |
Zveřejnění: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xxxx ztrát xxxxxxxxxx xx těchto xxxxxxx xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx s výjimkou xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxxxxxx výsledku. [Odkaz: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, ocenění xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) xxx i) |
documentation |
Zisky (ztráty) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx s výjimkou xxxxxxxxx rozdílů zaúčtované xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx xxx xxxxxx xxxxxx xxxx záporná xxxxxxx XXXX. K určení xxxxxxxxx znaménka použijte xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (zisky) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx kurzových xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx kurzových rozdílů, xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: IFRS 13 odst. 93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxx xxxxxxx xxxxxxxx s výjimkou xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (zisky) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx s výjimkou xxxxxxxxx xxxxxxx, ocenění reálnou xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxxxx xx hospodářského xxxxxxxx xxxxxx kurzových xxxxxxx, ocenění xxxxxxx xxxxxxxx, aktiva |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) bod i) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx rozdílů, zaúčtované xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xxxx xxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx znaménka xxxxxxxx xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
totalLabel |
Zisky (xxxxxx) xxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované x&xxxx;xxxxxxxxxxxx xxxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxxxxxx xxxxxxxx xxxxxx kurzových xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) bod i) |
documentation |
Zisky (xxxxxx) z ocenění vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného znaménka xxxxxxxx označení xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedTotalLabel |
Ztráty (xxxxx) xxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx celkem xxxxxx kurzových xxxxxxx, xxxxxxx reálnou hodnotou, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx v hospodářském výsledku, xxxxxxx xxxxxxx hodnotou, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxxxx xx hospodářského výsledku xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx závazků xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx použijte označení xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx hospodářského výsledku xxxxxx xxxxxx kurzových xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx v hospodářském výsledku, xxxxxxx xxxxxxx hodnotou, xxxxxxx [abstract] |
||
ifrs-full |
GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx do xxxxxxxxxxxxx xxxxxxxx xxx xxxxx zajištění |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) účtované xx xxxxxxxxxxxxx xxxxxxxx, xxxxx-xx xx xxxxxx jednotka xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (ztráty) zaúčtované xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx aktiv xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxxxx xx hospodářského xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx být xxxxxx kladná xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
ifrs-full |
GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx rozdílů, xxxxxxx xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) xxx i) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. K určení xxxxxxxxx znaménka xxxxxxxx xxxxxxxx prvku standardu. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx u kurzových xxxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx použijte xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedLabel |
Ztráty (xxxxx) x&xxxx;xxxxxxxxx rozdílů xxxxxxxxxx xx hospodářského výsledku, xxxxxxx reálnou hodnotou, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxx do hospodářského xxxxxxxx, označených xxx xxxxxxxx zaúčtování xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty vykázané xx hospodářského xxxxxxxx, xxxxx byly takto xxxxxxxx při xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxx (ztráty) x&xxxx;xxxxxxxxxx závazků v reálné xxxxxxx vykázané xx xxxxx xxxx ztráty, xxxxxxxxxx při xxxxxxxx xxxxxxxxxx nebo xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxxx ovládání xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx ovládání xxxxxxxxx podniku, xxxxx xxxx přiřaditelné x&xxxx;xxxxxxxxx xxxxxxxxxxx podílu. |
||||
ifrs-full |
GainsOnChangeInFairValueOfDerivatives |
X duration, xxxxxx |
xxxxx |
Xxxxx xx xxxxx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xx změny xxxxxx xxxxxxx xxxxxxxx vykázané xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
GainsOnDisposalsOfInvestments |
X duration, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx z vyřazení investic. |
||||
ifrs-full |
GainsOnDisposalsOfNoncurrentAssets |
X duration, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Dlouhodobá xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxx, budov a zařízení |
Zveřejnění: XXX 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx z vyřazení xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx z urovnání xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxx xxxx [member] |
Obvyklá praxe: XXX&xxxx;38 odst. 119 |
documentation |
Tento člen xxxxxxxxxxx licence x&xxxx;xxxxxxxxx xxxx. [Xxxxx: Licence [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;33, xxxxxxx: XXXX 14 xxxx. XX2 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx účetní jednotky x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx souvisejících x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxx: XXX&xxxx;19 odst. 138 písm. a), xxxxxxx: XXXX&xxxx;15 xxxx. X89 písm. x), xxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 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 nebo pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [default] |
label |
Zeměpisné xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;19 odst. 138 xxxx.&xxxx;x), xxxxxxx: IFRS 15 xxxx. X89 xxxx. x), příklad: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;96 písm. b), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Zeměpisné xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
GoodsOrServicesTransferredAtPointInTimeMember |
member |
label |
Zboží xxxx xxxxxx xxxxxxxxx xxxxxxxxxxx [member] |
Příklad: XXXX 15 xxxx. X89 xxxx. f) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xx xxxxxxxxx jednorázově. [Xxxxx: Xxxxxxx k plnění xxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx plněné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx prodávané přímo xxxxxxxxxxxxx [member] |
Příklad: XXXX&xxxx;15 xxxx.&xxxx;X89 písm. g) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx prodávané xxxxx spotřebitelům. |
||||
ifrs-full |
GoodsSoldThroughIntermediariesMember |
member |
label |
Zboží xxxxxxxxx xxxx xxxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;15 odst. B89 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxx prostředníky. |
||||
ifrs-full |
Goodwill |
X instant, xxxxx |
xxxxx |
Xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxxxxx: XXX 36 odst. 134 xxxx. x), xxxxxxxxxx: IAS 36 odst. 135 xxxx. x), xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx aktiv xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx užitky xxxxxxxxxxx z ostatních xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxx xxxxxxxxxxxx identifikovat x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxxXxXxxxXxxXxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx odúčtovaný, xxxx xx xxxxx xxx xxxxxxxxx v rámci xxxxxxxxxx xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx, aniž xx xxxxx byl xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji. [Odkaz: Xxxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [member]] |
||||
negatedLabel |
Goodwill xxxxxxxxxx, xxxx by xxxxx xxx xxxxxxxxx v rámci xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxxxXxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx, xxxxx bude xxxxxx xxxxxxxxxxxx. |
Xxxxxxxxxx: IFRS 3 xxxx. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx goodwillu x&xxxx;xxxxxxxxx xxxxxxxxx, která xxxx xxxxxx uplatnitelná. [Xxxxx: Xxxxxxxx; Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
GoodwillMember |
member |
label |
Goodwill [member] |
Příklad: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx vykázaný x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. B64, xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx k datu xxxxxxxx xxxxxxxxx kombinace x&xxxx;xxxxxxxxx. [Odkaz: Xxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. c) |
documentation |
Tento člen xxxxxxxxxxx xxxxxx zákazníky. [Xxxxx: Stát [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx státní dluhové xxxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx jednotkou, xxxxx xxxx xxxxxx xxxxxx. [Odkaz: Xxxxxx xxxxxxx xxxxxxxx; Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Státní dotace |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx státu xx xxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xx xxxxxx xxxx budoucí xxxxxxx určitých xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxx jednotky, xxxxxxxx xxxx výnosy xxxxxxxx xxxxxx. Xxxxxxxx xx xxxxx xxxxxx xxxxxxx, x&xxxx;xxxxxxx xx xxxx xxxxxxxxx stanovit xxxx, x&xxxx;xxxxxxxxx xx xxxxxx, xxx xx xxxxxx odlišit xx xxxxxxx xxxxxxxxxx transakcí 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 xxxx xxxxxxxxxxx vládu, xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxx, xx xxxx xxxxxx, xxxxxxxxxx xx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx hrubou částku xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Typy pojistných xxxxx [member]] |
||||
ifrs-full |
GrossCarryingAmountMember |
member |
label |
Hrubá účetní xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x), xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 xxxx.&xxxx;x), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;41 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x), zveřejnění: IFRS 7 xxxx.&xxxx;35X, zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, obvyklá praxe: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;XX29 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, x&xxxx;xxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxx odpisů x&xxxx;xxxxxxxxxxxx xxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxx xx znehodnocení] |
||||
ifrs-full |
GrossContractualAmountsReceivableForAcquiredReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxx částky xxxxxx x&xxxx;xxxxxxx nabytých pohledávek |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxx v případě pohledávek xxxxxxxx v podnikových kombinacích. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
(X) instant, debit |
label |
Hrubá xxxxxxxx xxxxxx xxxxxxxxx xxxxxx finančním závazkům, xx která xx xxxxxxxx započtení, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx obdobné xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C xxxx. b) |
documentation |
Částka finančních xxxxx započtených xxxxxx xxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx: x) xx xxxxxx xxxxxxxxxxx xxxxx vykázané xxxxxx xxxxxxxxx x&xxxx;x) má x&xxxx;xxxxxx vypořádat xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxx výši xxxx xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx příslušný xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxx finančním závazkům, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx&xxxx;xxxxxxxx xxxxxx, xx xxxxx xx vztahuje xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx&xxxx;xxxxxxxxxx xxxxx, xx xxxxx se xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobná xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
(X) instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx započtené xxxxxx xxxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxxx započtení, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C xxxx. b) |
documentation |
Částka xxxxxxxxxx xxxxxxx xxxxxxxxxxx oproti xxxxxxxxx aktivům, xxxxx xxxxxx xxxxxxxx: a) xx právně xxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;x) xx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxx nebo xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx vypořádat xxxxxxxxx xxxxxxx. [Xxxxx: Finanční xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx aktivům, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx obdobné xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx&xxxx;xxxxxxxx xxxxxxx, na xxxxx xx vztahuje xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx dohody |
Zveřejnění: IFRS 7 xxxx.&xxxx;13X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx&xxxx;xxxxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx rámcová xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;58, xxxxxxx: XXXX 7 xxxx.&xxxx;X11X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx smluvních xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx se xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx z leasingu] |
||||
ifrs-full |
GrossLoanCommitments |
X instant, credit |
label |
Hrubé xxxxxxx xxxxxxxx |
Xxxxxxx: IFRS 7 xxxx. X11X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx smluvních xxxxxxxxxxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxx xxxxxxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx zisk |
Příklad: XXX&xxxx;1 xxxx.&xxxx;103 |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxx o náklady xx xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxx; Xxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxx |
||||
xxxx-xxxx |
XXXXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx GSM [xxxxxx] |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx GSM. [Xxxxx: Xxxxxxx a koncese] |
||||
ifrs-full |
GuaranteesMember |
member |
label |
Záruky [member] |
Příklad: XXXX 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxx v písemné xxxxxx, x&xxxx;xxxxx xx xxxx xxxxx xxxxxx xxxx xxxxxxxxxxx xx xxxxx xxxx xxxxxxxxxx xxxxxx xxxxx xxxx x&xxxx;xxxxx xxxxx xxxxxx xxxxxxxxx ujištění, že xxxxx xxxxxxx určité xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Zajištěná položka, xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) bod i) |
documentation |
Částka xxxxxxxxx xxxxxxx, vykázaná xxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
HedgedItemsAxis |
axis |
label |
Zajištěné xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxxx |
xxxxxx [default] |
label |
Zajištěné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx může xxx xxxxxxxx xxxxxxx nebo xxxxxxx, xxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxxxx xxxxxxxxx xxxx xxxxx investice xx zahraniční xxxxxxxx. Xxxxxxxxxx xxxxxxxx xxxx xxxx xxx: a) xxxxxxxxxx xxxxxxx; xxxx x) xxxxxxx položek (xxxxxxxxx požadavky xxxxxxxx 6.6.1–6.6.6 x&xxxx;X6.6.1–X6.6.16 standardu XXXX 9). Xxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxxx takové xxxxxxx nebo xxxxxxx xxxxxxx (xxx xxxxxxxx 6.3.7 x&xxxx;X6.3.7–X6.3.25 xxxxxxxxx XXXX 9). Xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx hodnotu xxx xxx „Zajištěné xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx do xxxxxxxxxx fondů [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: XXXX 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxxx xx hedgeových xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx čistých xxxxxxxx xx zahraničních xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;39 odst. 86 xxxx.&xxxx;x), zveřejnění: XXXX 7 xxxx.&xxxx;24X, zveřejnění: XXXX 7 odst. 24B, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx jednotky, xxxxx xxxx xx vztahu x&xxxx;xxxxxxxxxx jednotce xxxxxxxxxxx xxxx xxxxxxxx, u nichž xxxx xxxxxx ani xxxxxxxxx, xxx x&xxxx;xx xxxxxxxxxxxxx v dohledné xxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxx, xxxxx xx dceřiným xxxxxxxx, přidruženým podnikem, xxxxxxxxx xxxxxxxx nebo xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, jejíž xxxxxxxx xxxx xxxxxxxx nebo xxxxxx x&xxxx;xxxx xxxx xxxx měně xxx xxxxxxxx vykazující účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx čistých xxxxxxxx xx xxxxxxxxxxxx jednotek [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxXxxXxxxxXxXxxxxXxXxxxxXxxxXxxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxxxxxx u skupiny xxxxxxx xx xxxxxxxx xx kompenzujícími xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: IFRS 9 xxxx.&xxxx;6.6.4 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx u skupiny xxxxxxx xx xxxxxxxx se xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24A xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx zajišťovacího xxxxxxxx, vykázaná xxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, závazky |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx nástroje, xxxxxxxx xxxx xxxxxxx. [Xxxxx: Zajišťovací xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka vyplněna. |
||||
ifrs-full |
HedgingInstrumentsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX 7 xxxx.&xxxx;23X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxx: a) xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, kromě xxxxxxxxx xxxxxxxxxxx xxxx (xxx xxxxxxxx B6.2.4 standardu XXXX 9); b) xxxxxxxxxxxx xxxxxxxx aktivum xxxx nederivátový xxxxxxxx xxxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx nebo ztráty, xxxxx xx xxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx, x&xxxx;xxxxx xx xxxxxx xxxxx jeho xxxxxx xxxxxxx, xxxxx xx xxxxxxxxx změn xxxxxxxxx xxxxxx daného xxxxxxx, x&xxxx;xxxxxxx s odstavcem 5.7.7 xxxxxxxxx IFRS 9 xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. U zajištění xxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx nástroj xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx nebo nederivátového xxxxxxxxxx xxxxxxx pod xxxxxxxxx, xx xx xxxxxxx o investici do xxxxxxxxxxxx nástroje, u kterého xx xxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 5.7.5 xxxxxxxxx IFRS 9 xxxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. Xxxxx xxxx xxxx xxxxxxxxxxx standardní xxxxxxx xxx xxx „Xxxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný člen. |
||||
ifrs-full |
HeldtomaturityInvestments |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 písm. b) |
documentation |
Částka xxxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxx, kterou xx xxxxxx jednotka xxxxx x&xxxx;xx schopna xxxxxx až do xxxxxxxxxx, xxxxxx xxx: x) xx, xxxxx xxxxxx xxxxxxxx při xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx nástroje xxxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx; b) xx, xxxxx xxxxxx jednotka xxxxxx jako realizovatelná xxxxxxxx xxxxxx; x&xxxx;x) xx, xxxxx xxxxxxxx xxxxxxxx úvěrů a jiných xxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxx držené xx splatnosti, xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx xxxx xx dvou xxxxxxxxxxx xxxxxx před xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx do xxxxxxxxxx (xxxxx xxx xxxxxxxxxx xxxxx z hlediska xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxxx). Xxxx xxxxxxxxxx xx xxxxxxxxxx xx prodeje xxxx xxxxxxxxxxxxx, které: i) xxxx xxx blízko xxxx xxxxxxxxxx xxxx xxxxxxx uplatnění xxxxxxxxxx xxxxxx (xxxxxxxxx xxxx xxx tři xxxxxx xxxx xxxxx splatnosti), xx xx xxxxx xxxxx xxxxxxx xxxx xxxxxx xxxxxxxx xxxx xx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxx; xx) xxxx realizovány xx xxxx, xx xxxxxx xxxxxxxx inkasovala xx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxx daného finančního xxxxxx; xxx) xxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx, xxxxx xx mimo xxxxxxxx xxxxxx xxxxxxxx a zcela xxxxxxxxx, x&xxxx;xxxxxxx xxx xxxxxx xxxxxxxxx přiměřeně xxxxxxxxxxxxx. [Xxxxx: Derivátová xxxxxxxx aktiva; Investice xxxxxx do splatnosti; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxxxxxxx, kategorie [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx kategorii xxxxxxxx xxxxxxxx do xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx splatnosti] |
||||
ifrs-full |
HistoricalVolatilityForSharesMeasurementInputMember |
member |
label |
Historická volatilita x&xxxx;xxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. X36 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx u akcií, xxxxx xx použita xxxx xxxxxxx veličina xxx xxxxxxx. |
||||
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxxx-000000 |
xxxx |
xxxxx |
[000000] Xxxxxxxx xx xxxxxxxxxxxx informace xxxxxxxxx xx xxxxxx, je xxxxx xxxxxx xxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-110000 |
xxxx |
xxxxx |
[110000] Xxxxxxxxx xxxxxxxxx o účetní xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-210000 |
xxxx |
xxxxx |
[210000] Xxxxx x&xxxx;xxxxxxxx xxxxxx, běžná/dlouhodobá |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000 |
role |
label |
[220000] Xxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxxx xxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-310000 |
xxxx |
xxxxx |
[310000] Výkaz x&xxxx;xxxxxx výsledku, xxxxxxxxxxx xxxxxxxx, xxxxx funkce xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-320000 |
xxxx |
xxxxx |
[320000] Xxxxx o úplném xxxxxxxx, hospodářský xxxxxxxx, xxxxx xxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-410000 |
xxxx |
xxxxx |
[410000] Xxxxx o úplném výsledku, xxxxxx ostatního úplného xxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-420000 |
xxxx |
xxxxx |
[420000] Xxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx 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 x&xxxx;xxxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800200 |
xxxx |
xxxxx |
[800200] Analýza xxxxxx x&xxxx;xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800400 |
xxxx |
xxxxx |
[800400] Výkaz o změnách xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800500 |
xxxx |
xxxxx |
[800500] Xxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800600 |
xxxx |
xxxxx |
[800600] Xxxxxx účetních xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-810000 |
xxxx |
xxxxx |
[810000] Xxxxxxxx – Xxxxxxxxx x&xxxx;xxxxxxxxxxx a prohlášení o shodě xx standardy IFRS |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000 |
role |
label |
[861000] Xxxxxxxx – Xxxxxxx xxxxxxxxx úplného xxxxxxxx xx jednotlivých xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-861200 |
xxxx |
xxxxx |
[861200] Xxxxxxxx – Xxxxxxxx xxxxxxx, xxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxx kapitálu |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000 |
role |
label |
[880000] Xxxxxxxx – Xxxxxxxxx informace |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000 |
role |
label |
[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, budovy x&xxxx;xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_19_xxxx-834480 |
xxxx |
xxxxx |
[834480] Xxxxxxxx – Zaměstnanecké xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_2_xxxx-826380 |
xxxx |
xxxxx |
[826380] Poznámky – Xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_20_xxxx-831400 |
xxxx |
xxxxx |
[831400] Poznámky – Xxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_21_xxxx-842000 |
xxxx |
xxxxx |
[842000] Xxxxxxxx – Dopady xxxx xxxxxxxx kurzů |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200 |
role |
label |
[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] Xxxxx změn xxxxxxx aktiv xxxxxxxxxxxx xxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_27_xxxx-825480 |
xxxx |
xxxxx |
[825480] Xxxxxxxx – Xxxxxxxxxxxx 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 – Xxxx xx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_34_xxxx-813000 |
xxxx |
xxxxx |
[813000] Xxxxxxxx – Xxxxxxxxx účetní xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_36_xxxx-832410 |
xxxx |
xxxxx |
[832410] Xxxxxxxx – Xxxxxxxxxxxx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_37_xxxx-827570 |
xxxx |
xxxxx |
[827570] Xxxxxxxx – Xxxxxxx xxxxxxx, xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_38_xxxx-823180 |
xxxx |
xxxxx |
[823180] Poznámky – Xxxxxxxx aktiva |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100 |
role |
label |
[825100] Poznámky – Xxxxxxxxxx xxxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_41_xxxx-824180 |
xxxx |
xxxxx |
[824180] Poznámky – Xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_7_xxxx-510000 |
xxxx |
xxxxx |
[510000] Xxxxx 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 xxxxxx, xxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_7_xxxx-800300 |
xxxx |
xxxxx |
[800300] Výkaz x&xxxx;xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_7_xxxx-851100 |
xxxx |
xxxxx |
[851100] Xxxxxxxx – Xxxxx 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 xxxxxxxx x&xxxx;xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxxx_2_xxxx-868500 |
xxxx |
xxxxx |
[868500] Xxxxxxxx – Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx 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 podíly xx xxxxxxx xxxxxxxxxxx na xxxxxxxx, xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_1_xxxx-819100 |
xxxx |
xxxxx |
[819100] Xxxxxxxx – První xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_12_xxxx-825700 |
xxxx |
xxxxx |
[825700] Xxxxxxxx – Xxxxxx x&xxxx;xxxxxx účetních xxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_13_xxxx-823000 |
xxxx |
xxxxx |
[823000] Poznámky – Xxxxxxxxx reálnou hodnotou |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500 |
role |
label |
[824500] Xxxxxxxx – Xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_15_xxxx-831150 |
xxxx |
xxxxx |
[831150] Xxxxxxxx – Xxxxxx xx xxxxx xx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_16_xxxx-832610 |
xxxx |
xxxxx |
[832610] Xxxxxxxx – Leasingy |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
role |
label |
[836600] Xxxxxxxx – Xxxxxxxx xxxxxxx (IFRS 17) |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_2_xxxx-834120 |
xxxx |
xxxxx |
[834120] Xxxxxxxx – Smlouvy x&xxxx;xxxxxxxx vázaných xx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_3_xxxx-817000 |
xxxx |
xxxxx |
[817000] Poznámky – Xxxxxxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_4_xxxx-836500 |
xxxx |
xxxxx |
[836500] Xxxxxxxx – Xxxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_5_xxxx-825900 |
xxxx |
xxxxx |
[825900] Xxxxxxxx – Xxxxxxxxxx xxxxxx držená 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 a vyhodnocování xxxxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_7_xxxx-822390 |
xxxx |
xxxxx |
[822390] Xxxxxxxx – Finanční xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_8_xxxx-871100 |
xxxx |
xxxxx |
[871100] Xxxxxxxx – Xxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxx xx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-901000 |
xxxx |
xxxxx |
[901000] Osa – Retrospektivní xxxxxxxx x&xxxx;xxxxxxxxxxxxxx přepočet |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100 |
role |
label |
[901100] Xxx – Odklon xx 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 – Pokračující xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-904000 |
xxxx |
xxxxx |
[904000] Xxx – Aktiva x&xxxx;xxxxxxx klasifikované xxxx xxxxxx k prodeji |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000 |
role |
label |
[913000] Osa – Xxxxxxxxxxxxx a individuální xxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-914000 |
xxxx |
xxxxx |
[914000] Xxx – Měna, x&xxxx;xxx xxxx xxxxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-915000 |
xxxx |
xxxxx |
[915000] Xxx – Kumulativní xxxxxx k datu xxxxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_29_xxxx-832900 |
xxxx |
xxxxx |
[832900] Poznámky – Xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx 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] Řádkové xxxxxxx neodpovídají xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx1_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxxxxxx 1 |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx2_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxxxxxx 2 |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-990000 |
xxxx |
xxxxx |
[990000] Xxx – Selhání |
|
esma_technical |
http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
role |
label |
Zabraňuje xxxxxxxxxxx xxxxxxx řádkových xxxxxxx (xx. xxxxxx-xx xxxxxxxxx xxxxxxxx) xxx xxxxxx |
|
xxxx_xxxxxxxxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/XxxxxXxxxxxxXxxXxXxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx (tj. xxxxxx-xx xxxxxxxxx xxxxxxxx) xxx segment |
|
ifrs-full |
IdentifiableAssetsAcquiredLiabilitiesAssumed |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxx xxxxxx aktiva (xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx) |
Xxxxxxx: XXXX&xxxx;3 xxxx. B64 xxx x), xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [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 xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. B64 xxx i), xxxxxxx: XXXX 3 odst. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx u identifikovatelných aktiv xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;80X, zveřejnění: XXX&xxxx;27 xxxx.&xxxx;18X, zveřejnění: XXX&xxxx;38 xxxx.&xxxx;130X, zveřejnění: XXXX&xxxx;10 xxxx.&xxxx;X6X, xxxxxxxxxx: XXXX&xxxx;11 xxxx.&xxxx;X13X, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X27 |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx informací x&xxxx;xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx identity obecného xxxxxxxx xxxxxx používaného x&xxxx;xxxxxxxxxxxx xxxxxxxxx v účetní xxxxxxx xxxxxx xxxxxxxx, xxxxx funkční měna xx měnou xxxxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XXXX17Xxxxxx |
xxxxxx |
xxxxx |
XXXX 17 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2025, IFRS 17 xxxx.&xxxx;X1, xxxxxxx xxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X3 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje XXXX 17 Pojistné xxxxxxx. |
||||
xxxx-xxxx |
XXXXxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
XXXX [member] |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje Xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx Xxxxx pro xxxxxxxxxxx xxxxxx standardy (XXXX), xxxxx xxxxxxxx x) xxxxxxxxxxx xxxxxxxxx účetního xxxxxxxxxxx; x) xxxxxxxxxxx xxxxxx xxxxxxxxx; x) xxxxxxxxxxxx IFRIC; a d) xxxxxxxxxxxx SIC. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx XXXX xx xxxxxxxxx XXXX“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: IAS 41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx nezralá xxxxxxxxxx xxxxxx. Nezralá xxxxxxxxxx aktiva xxxxxx xxxxxxx sklizně (pro xxxxxxxxxxxxxx xxxxxxxxxx aktiva) xxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx (xxx xxxxxxx xxxxxxxxxx xxxxxx). [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ztráta xx xxxxxxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 xxxx. b), xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx na xxxx (její) xxxxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxXxxxxxxxxxXxxxXxxxxXxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx, xxxxxx vykázaná na xxxxxxx xxxxxxx xx xxxxxxx xxxx splnění xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 odst. 128 xxxx. b) |
documentation |
Částka xxxxxx xx znehodnocení x&xxxx;xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx splnění xxxxx xx xxxxxxxxx. [Odkaz: Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxXXXX9 |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx (xxxx ze xxxxxxxxxxxx a zrušení xxxxxx xx znehodnocení) stanovená x&xxxx;xxxxxxx se standardem XXXX 9 |
Zveřejnění: IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx znehodnocení, xxxxx xx xxxxxxxxxxxx xxxx xxxxxxx xxxxxx xx znehodnocení, která xx vykazována do xxxxxxxxxxxxx xxxxxxxx podle xxxx 5.5.8 xxxxxxxxx XXXX 9 x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx 5.5 xxxxxxxxx XXXX 9. |
||||
negatedLabel |
Zisk xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx ze xxxxxxxxxxxx (xxxxxx xx znehodnocení) xxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 9 |
||||
ifrs-full |
ImpairmentLossOnFinancialAssets |
X duration, xxxxx |
xxxxx |
Xxxxxx xx znehodnocení xxxxxxxxxx xxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxxx finančních aktiv. [Xxxxx: Finanční aktiva; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxx smluvních xxxxx vzniklých xx xxxxxxx xxxxx se xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;113 xxxx. b) |
documentation |
Částka xxxxxx ze znehodnocení x&xxxx;xxxxxxxxxx nebo smluvních xxxxx xxxxxxxxx na xxxxxxx xxxxx se xxxxxxxxx. [Xxxxx: Smluvní xxxxxx; Xxxxxx xx xxxxxxxxxxxx; Xxxxxxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;126 xxxx.&xxxx;x), xxxxxxxxxx: XXX 36 odst. 129 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx znehodnocení xxxxxxxx v ostatním xxxxxx xxxxxxxx. Ztráta ze xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xx vykázána xx xxxxxxxxx úplného xxxxxxxx xx výši, xx xxxxx xxxxxx ze xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx fondu x&xxxx;xxxxxxxxx xxxxx xxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx; Xxxxxxxx fondu x&xxxx;xxxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 xxxx.&xxxx;118 xxxx. x) bod iii) |
documentation |
Částka xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx goodwillu. [Odkaz: Xxxxxx ze xxxxxxxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek by xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Finanční 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 předchozích účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx z pojistných smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Vlastní xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx vykázaná v ostatním xxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 odst. 73 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx ztráty xx znehodnocení vykázaná x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxx ze xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [member]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel požadovaných xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [member]; Vlastní xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku, pozemky, xxxxxx a zařízení |
||||
ifrs-full |
ImpairmentLossRecognisedInProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 odst. 126 písm. x), zveřejnění: XXX 36 xxxx.&xxxx;129 písm. a) |
documentation |
Částka xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Ztráta ze xxxxxxxxxxxx; Zisk (ztráta)] |
||||
ifrs-full |
ImpairmentLossRecognisedInProfitOrLossBiologicalAssets |
(X) xxxxxxxx |
xxxxx |
Xxxxxx ze znehodnocení xxxxxxxx v hospodářském výsledku, xxxxxxxxxx aktiva |
Zveřejnění: XXX 41 odst. 55 písm. a) |
documentation |
Částka xxxxxx xx znehodnocení xxxxxxxx v hospodářském výsledku x&xxxx;xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx; Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx zadána xxxxxx hodnota XBRL. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Přírůstek (xxxxxx) způsobený odklonem xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx hodnotě) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Podíl zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském výsledku, xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: datum konce 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 xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx výsledku. [Odkaz: Xxxxxx ze znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx ze xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
(X) duration |
label |
Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. d) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ztráty ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx; Xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy IFRS [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, vstupní veličina xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx standardy IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
negatedLabel |
Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, goodwill |
||||
ifrs-full |
ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxxxxx xxxxxx a goodwill |
Obvyklá xxxxx: IAS 38 xxxx.&xxxx;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 ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku; Xxxxxxxx aktiva x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx nutné xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Kumulované odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený změnami xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx období [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
negatedLabel |
Ztráta ze xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: IAS 38 xxxx.&xxxx;118 písm. e) bod iv) |
documentation |
Částka xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx s výjimkou xxxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Nehmotná xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek by xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud se xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Úhrn úprav xxxxxxxx hodnot vykázaných xxxxx předchozích GAAP [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [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 jednotky, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) způsobený 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 [member]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných smluv [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [member]; Vlastní xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu |
||||
ifrs-full |
ImpairmentLossRecognisedInProfitOrLossInvestmentProperty |
(X) duration |
label |
Ztráta xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 odst. 76 písm. x), zveřejnění: IAS 40 xxxx.&xxxx;79 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku. [Xxxxx: Ztráta ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx; Investiční xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xx xxxx xxx xxxxxxxxx zadána kladná xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, amortizace x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
negatedLabel |
Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxx x&xxxx;xxxxx. [Odkaz: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, pozemky, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: IAS 1 xxxx.&xxxx;98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxx xx znehodnocení xxxxxxxx v hospodářském xxxxxxxx; Xxxxxxx, budovy a zařízení] |
||||
commentaryGuidance |
Pro xxxxx xxxxx by xxxx být xxxxxxxxx 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 xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx hodnot vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční 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]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx 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 změnami xxxxxxxx xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib z definovaných 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 [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx ze xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ztráta xx xxxxxxxxxxxx (zrušení xxxxxx ze znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 99 |
documentation |
Částka xxxxxx xx xxxxxxxxxxxx xxxx xxxxxxx ztráty xx xxxxxxxxxxxx vykázaná v hospodářském xxxxxxxx. [Xxxxx: Xxxxxx xx znehodnocení vykázaná x&xxxx;xxxxxxxxxxxx výsledku; Xxxxxxx xxxxxx xx znehodnocení xxxxxxxx v hospodářském xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xx znehodnocení (xxxxxx ze xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku |
||||
ifrs-full |
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances |
X duration, xxxxx |
xxxxx |
Xxxxxx ze xxxxxxxxxxxx (xxxxxxx ztráty xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx a zálohy |
Obvyklá xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxx xx znehodnocení xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku; Xxxxxxx xxxxxx ze znehodnocení xxxxxxxx v hospodářském výsledku] |
||||
netLabel |
Čistá xxxxxx xx xxxxxxxxxxxx (xxxxxxx ztráty ze xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx znehodnocení (xxxxxxx xxxxxx ze xxxxxxxxxxxx) xxxxxxxx v hospodářském xxxxxxxx, obchodní pohledávky |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx ze znehodnocení xxxx zrušení ztráty xx znehodnocení vykázaná x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxx xx xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx pohledávky |
||||
ifrs-full |
ImpairmentOfFinancialAssetsAxis |
axis |
label |
znehodnocení xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity |
text |
label |
Popis důsledků přebytku xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx plánu xxx účetní xxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. d) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx&xxxx;xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxx sdruženého xxxx xxxxxxxx xxxxx xxx xxxxxx jednotku, xxxxx xxxx xxxxxxxx xxxx budoucích xxxxxxxxx. [Xxxxx: Sdružené xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxXxxxxxxxxxXxxxXXXX9Xxxxxx |
xxxxxx [default] |
label |
V souladu xx standardem IFRS 9 [xxxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx použití 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 xxxxxxx [member] |
Příklad: XXXX&xxxx;13 odst. 62 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxxx převádějí xxxxxxx xxxxxx (xxxxxxxxx xxxxxxx xxxx xxxx xxxxxx x&xxxx;xxxxxxx) xx xxxxxxx xxxxxxxxx (xx. diskontovanou) xxxxxx. Xxxxxxx reálnou xxxxxxxx xx xxxx xx xxxxxxx xxxxxxx xxxxxxxxxx současnými xxxxxxx xxxxxxxxxxx ohledně těchto xxxxxxxxx částek. |
||||
ifrs-full |
IncomeArisingFromExplorationForAndEvaluationOfMineralResources |
X duration, credit |
label |
Výnosy xxxxxxx z průzkumu a vyhodnocování xxxxxxxxxx zdrojů |
Zveřejnění: XXXX 6 odst. 24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx zdrojů, xxxxxxxxxx nerosty, xxxx, xxxxx xxxx a podobné xxxxxxxxxxxxx xxxxxx poté, xx účetní xxxxxxxx xxxxx zákonná xxxxx xx xxxxxxx xx xxxxxxxxxx oblasti, jakož x&xxxx;xxxxxxxxx xxxxxxxxx proveditelnosti x&xxxx;xxxxxxxx realizovatelnosti xxxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. b) |
documentation |
Částka výnosů xxxxxxxxx z pojistných xxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
IncomeCapitalisationMember |
member |
label |
Kapitalizace xxxxxx [xxxxxx] |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx oceňování x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xx xxxxxx, xxxxx xx xxxxxxxx xx&xxxx;xxxxxx xxxxxxxxxxxxx určité stanovení xxxxxxx xxxxxxxxxxxxx xxxxxx xx xxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx xx&xxxx;xxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxx, xxxxx nebo xxxxxx xxxxxxxxxx nástrojů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx, xxxx xxx výnosy (xxxxxxx) x&xxxx;xxxxxxxxxx činností |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 82 xxxx.&xxxx;xx), zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 86 |
documentation |
Částka výnosů (xxxxxxx) xx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx, xxxxxx xxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx, xxxx xxx xxxxxx (náklady) z finančních xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) z držených xxxxxxxxxx smluv, xxxx xxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
IncomeFromAmountsRecoveredFromReinsurer |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx získaných xxxx xx&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxx získaných xxxx xx&xxxx;xxxxxxxxxx. [Odkaz: Držené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx (xxxxxxxxx změny xxxxxx xxxxxxx derivátových xxxxxxxx). [Xxxxx: Finanční xxxxxx; Xxxxxxxx [member]] |
||||
ifrs-full |
IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx z trvající xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech xxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 42G xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxx výnosů xxxxxxxxxx x&xxxx;xxxxxxxx angažovanosti xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx). [Xxxxx: Xxxxxx xxxxxxxxxxx z trvající xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx; Xxxxxxxx [member]] |
||||
ifrs-full |
IncomeFromContinuingOperationsAttributableToOwnersOfParent |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, které jsou xxxxxxxxxxxx vlastníkům mateřského xxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 písm. d) |
documentation |
Částka xxxxxx vyplývajících z pokračujících xxxxxxxx, xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Pokračující xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy xx xxxxx xx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 85, xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX24 písm. b) |
documentation |
Částka xxxxxx xx xxxxx xx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů vzniklých x&xxxx;xxxxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx státních xxxxxx xxxxxxxxxx xx zemědělské xxxxxxxx |
Xxxxxxx praxe: XXX 41 odst. 57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxx xxxxxx týkajících xx xxxxxxxxxx činnosti. [Xxxxx: 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 vykázaná x&xxxx;xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx pojistné události xxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Typy pojistných xxxxx [member]] |
||||
ifrs-full |
IncomeFromStructuredEntities |
X duration, credit |
label |
Výnosy xx xxxxxxxxxxxxxxx jednotek |
Zveřejnění: XXXX 12 odst. 27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx poplatky, xxxxx, xxxxxxxxx, zisky xxxx xxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxxx xxxxxx ve xxxxxxxxxxxxxxx xxxxxxxxxx a zisky xxxx xxxxxx x&xxxx;xxxxxxx xxxxx a závazků xx xxxxxxxxxxxxxx jednotku. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;53 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxx xxxxx z práva x&xxxx;xxxxxxx. Xxxxxxxxxx xx xxxxxxxxx, xxx které xxxxxxx („xxxxxxxxxxxxxxx xxxxxxxxxxxx“) xxxx xxxxxxxx podkladové xxxxxxx xxxxx xxxxxx, xxxxxxx xxxxxxx („xxxxxx xxxxxxx“) xxxx hlavním xxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xx zisku xxxx ztráty |
Zveřejnění: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxx z finančních xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx byl xxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 12A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vykázaného xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Finanční aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxXxxXxxxxxXxXxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xx k variabilním leasingovým xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx nejsou xxxxxxx xx xxxxxx xxxx xxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;90 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vztahujícího xx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, které xxxxxx xxxxxxx xx xxxxxx nebo sazbě. Xxxxxxxxxx leasingové platby xxxx částí xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xx xxxxx k užívání xxxxxxxxxxxx xxxxxx xxxxx xxxx trvání xxxxxxxx, xxxxx xx mění x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxx okolností nastalých xx xxx zahájení, x&xxxx;xxxxxxxx xxxx, které xxxx důsledkem plynutí xxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnos xxxxxxxx xx variabilních xxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;90 písm. a) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx týkajícího xx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, které nebyly xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxx. Variabilní xxxxxxxxxx xxxxxx jsou xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx za xxxxx x&xxxx;xxxxxxx podkladového aktiva xxxxx xxxx trvání xxxxxxxx, xxxxx se xxxx x&xxxx;xxxxxxxx změn xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx po xxx xxxxxxxx, x&xxxx;xxxxxxxx xxxx, xxxxx xxxx xxxxxxxxx xxxxxxx času. [Odkaz: Xxxxx investice xx xxxxxxxxxx leasingu] |
||||
ifrs-full |
IncomeStatementAbstract |
label |
Hospodářský xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxXxxxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx důsledky dividend xxxxxxxxxx xxxx deklarovaných xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx, xxx nevykázaných xxxx xxxxxxx |
Xxxxxxxxxx: IAS 12 odst. 81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxx xxxxxxxx akcionářům xxxxxx xxxxxxxx, které xxxx xxxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxx, xxx před xxxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxx, ale nejsou xxxxxxxx jako xxxxxxx x&xxxx;xxxxxx závěrce. |
||||
ifrs-full |
IncomeTaxesPaidClassifiedAsOperatingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx, xxxxxxxxxxxxx jako xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxxxx xxx xx xxxxx, klasifikovanou xxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx (xxxxxx) |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xx xxxxxxxxx xxxx xxxxxxx xxxx xx zisku. |
||||
totalLabel |
Zaplacená xxx xx xxxxx xxxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx (vratka) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx daň xx xxxxx (vratka), xxxxxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx toky xx xxxxxxxxx xxxx xxxxxxx daně xx xxxxx, xxxxxxxxxxxxx jako xxxxxxxxxxx. [Odkaz: Xxxxxxxxx xxx xx xxxxx (xxxxxx)] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxx xx xxxxx (xxxxxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx (xxxxxx), klasifikovaná xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 písm. f), xxxxxxxxxx: XXX&xxxx;7 odst. 35 |
documentation |
Peněžní toky xx xxxxxxxxx xxxx xxxxxxx daně xx xxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx daň ze xxxxx (xxxxxx)] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxx xx xxxxx (xxxxxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx (xxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 xxxx.&xxxx;x), xxxxxxxxxx: IAS 7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx ze zaplacené xxxx xxxxxxx xxxx xx xxxxx, klasifikované xxxx xxxxxxxx xxxxxxxx. [Xxxxx: Zaplacená xxx xx zisku (vratka)] |
||||
negatedTerseLabel |
Vratka xxxx xx xxxxx (xxxxxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Vratka xxxx xx xxxxx, xxxxxxxxxxxxx xxxx provozní xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 35 |
documentation |
Peněžní xxxx x&xxxx;xxxxxxx xxxx xx zisku, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx (xxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;79, xxxxxxxxxx: IAS 12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;12 odst. 81 písm. c) xxx&xxxx;xx), zveřejnění: XXX 1 xxxx.&xxxx;82 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx xxxx), xxxxxxxxxx: XXXX 12 xxxx. X13 písm. x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx za xxxxxx x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx. [Xxxxx: Splatný xxxxxx xxxxxx (xxxxx); Xxxxxxxx daňový náklad (xxxxx)] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxxx |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx s částkami xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023 XXX&xxxx;12 xxxx.&xxxx;81 – xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku |
||||
ifrs-full |
IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx xxxx zahrnutém x&xxxx;xxxxxxxx xxxxxx výsledku |
Zveřejnění: XXX 12 xxxx.&xxxx;81 písm. ab), xxxxxxxxxx: IAS 1 odst. 90 |
documentation |
Částka xxxx z příjmů související x&xxxx;xxxxxxxx xxxxxxxxxx v ostatním xxxxxx výsledku x&xxxx;xxxxxxxxxxx xx zajištěním xxxxxxxxx xxxx. [Odkaz: Zajištění xxxxxxxxx toků [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx v ostatním xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň z příjmů xxxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) xxxxxxxxx do ostatního xxxxxxx výsledku |
Zveřejnění: IAS 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx v souvislosti xx změnou xxxxxxx xxxxxxxx bazických rozpětí (xxxxx xxxxxxx). [Xxxxx: Xxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx rozpětí (xxxxx xxxxxxx); Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx smluv xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxx xxxxxxxxxx v ostatním xxxxxx výsledku v souvislosti xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxx xxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx; Xxxxxxx úplný výsledek] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx se xxxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome |
X duration, debit |
label |
Daň x&xxxx;xxxxxx související se xxxxxx xxxxxxx časové xxxxxxx xxxx zahrnutou xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx související s částkami xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx v souvislosti xx xxxxxx xxxxxxx xxxxxx xxxxxxx xxxx. [Xxxxx: Xxxx změny xxxxxxx xxxxxx xxxxxxx opcí; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxx časové xxxxxxx opcí zahrnutou xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx změnami xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx xx změnami xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx se xxxxxxx xxxxxx hodnoty xxxxxxxxxx závazku xxxxxxxxxxx xxxxxx úvěrového xxxxxx xxxxxxx zahrnutými xx xxxxxxxxx úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související xx xxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxxx x&xxxx;xxxxx k užívání x&xxxx;xxxxxxxx xxxxxx zahrnutá xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxx xxxxxxxx fondu z přecenění xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Xxxxxxx úplný výsledek] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx související xx xxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, xxxxxx z práva x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome |
X duration |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx ostatního xxxxxxx výsledku |
Zveřejnění: IAS 12 odst. 81 písm. ab), xxxxxxxxxx: IAS 1 odst. 90 |
documentation |
Částka xxxx z příjmů související x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx úplného výsledku, xxxxx xxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 91 |
documentation |
Částka xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx výsledku] |
||||
negatedTotalLabel |
Souhrnná xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxxxx xxxxxxxxx úplného xxxxxxxx, které budou xxxxxxxxxxxxxxx do zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx výsledku, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx nebo xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s komponentami ostatního xxxxxxx xxxxxxxx, xxxxx xxxxxxx reklasifikovány xx xxxxx nebo ztráty |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx s částkami xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, které xxxxxxx xxxxxxxxxxxxxxx xx xxxxx nebo xxxxxx. [Xxxxx: Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx výsledku, xxxxx xxxxxxx reklasifikovány xx zisku nebo xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx do xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů související x&xxxx;xxxxxxxxx xxxxxxx při xxxxxxxx xxxxxxxxxxxx jednotek x&xxxx;xx xxxxxxxxxx xxxxxxx xxxxxxxx v zahraničních jednotkách xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek; Xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxxxxx jednotek [xxxxxx]] |
||||
xxxxxXxxxx |
Xxx x&xxxx;xxxxxx celkem související x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx zahraničních xxxxxxxx x&xxxx;xx xxxxxxxxxx čistých xxxxxxxx v zahraničních xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstract |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xx xxxxxxxxxx xxxxxxx investic x&xxxx;xxxxxxxxxxxx xxxxxxxxxx zahrnutým xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx zahraničních xxxxxxxx zahrnutém v ostatním xxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 písm. ab), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx při xxxxxxxx účetní xxxxxxx xxxxxxxxxxxx jednotek. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Xxxx xxxxxxxxx rozdílů xxx přepočtu] |
||||
negatedLabel |
Daň z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx při xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx zahraničních xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 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 v souvislosti x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx účetní závěrky xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx jednotky xx xxxxx měnu vykazování. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Fond xxxxxxxxx xxxxxxx xxx přepočtu] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx související s kurzovými xxxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxx přepočtu zahraničních xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx s finančními xxxxxx (náklady) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;90, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;82, zveřejnění: xxxxxx xx 1. 1. 2023, IFRS 17 odst. 90 |
documentation |
Částka xxxx x&xxxx;xxxxxx xxxxxxxxxxx s částkami xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx v souvislosti s finančními xxxxxx (xxxxxxx) z držených xxxxxxxxxx smluv. [Xxxxx: Xxxxxx (náklady) z pojistného xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxx 4.1.2X xxxxxxxxx IFRS 9. [Xxxxx: Xxxxxxxx aktiva xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX tento xxxxx xxx xxx x&xxxx;xxxxxx xxxxxxxx do xxxxxxxxx úplného xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx nástroji xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxxxx úplného xxxxxxxx xx xxxxxxx xxxxxxxx 5.7.5 standardu XXXX 9. Xxxxx xxxx používejte „Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxx xx ostatního xxxxxxx výsledku“. |
||||
negatedLabel |
Daň z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku zahrnutými xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň z příjmů xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx zahrnutým xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek; Xxxx xxxxx x&xxxx;xxxxx xx zajišťovacích xxxxxxxx, xxxxx zajišťují xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx související se xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 odst. 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 úplném xxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxxxx xxxxxxx investic x&xxxx;xxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx zajištěním xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxx z příjmů vztahující xx k příjmům (nákladům) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 12 xxxx.&xxxx;81 písm. ab), zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;90, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx s částkami vykázanými x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx xxxxx, které xxxxx následně reklasifikovány xx xxxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx vztahující xx x&xxxx;xxxxxxx (xxxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx z vystavených pojistných xxxxx zahrnutým do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxx xx k příjmům (xxxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx zahrnutým xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;90, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxxx s příjmy (náklady) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxxxx xxxxxxx následně reklasifikovány xx xxxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx vztahující se x&xxxx;xxxxxxx (xxxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx zahrnutým do xxxxxxxxx xxxxxxx výsledku, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxxx do xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx úplného výsledku xx použití odstavce 5.7.5 xxxxxxxxx XXXX 9. [Xxxxx: Ostatní xxxxx výsledek; Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxxxx nástrojů] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx související s investicemi xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s čistými xxxxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx do xxxxx xxxx ztráty |
Zveřejnění: XXXX 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx xxxxxxxxxxx s částkami xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, které xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s čistými xxxxxxx zůstatků xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx souvisejí s položkami, xxxxx xxxxxxx reklasifikovány xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx komponentami xxxxxxxxx xxxxxxx výsledku, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx s jinými xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx xxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Ostatní xxxxx výsledek; Xxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx; Plány definovaných xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxx plánů xxxxxxxxxxxx požitků zahrnutým xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx s podílem xx xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx ekvivalenční xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xx xxxxxxxx úplném xxxxxxxx přidružených a společných xxxxxxx účtovaná xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xx ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxx z příjmů související x&xxxx;xxxxxxx xx ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovaná xxxxxxxxxxxx metodou |
||||
ifrs-full |
IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx s podílem na xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx a společných podniků xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxx reklasifikována xx zisku xxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů související x&xxxx;xxxxxxx xxxxxx jednotky xx ostatním xxxxxx xxxxxxxx přidružených a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx do zisku xxxx xxxxxx. [Xxxxx: Xxxxx xx xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, před xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, xxxxx xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx ostatním xxxxxx výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovaná xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx reklasifikována xx xxxxx xxxx ztráty |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx na xxxxxxxx úplném xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční xxxxxxx, která xxxxxx xxxxxxxxxxxxxxx do zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxxxxxXxXXXX15Xxxxxx |
xxxxxx |
xxxxx |
XXXX 15 [xxxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;X8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx IFRS 15 Xxxxxx se xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx účetních období [xxxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: IAS 8 odst. 28 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;49 xxxx.&xxxx;x) xxx i) |
documentation |
Tento xxxx xxxxxxxxxxx finanční xxxxx xxxx účetních xxxxxxxx a oprav xxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXXXXxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX, xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx dopad xxxx xxxxxxxx pravidla xxx xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx závěrce x&xxxx;xxxx xxxxxxxxx xxxxxxx nového xxxx změněného standardu XXXX. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXXXXxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx i), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx dopad změn xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember |
member |
label |
Přírůstek (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 xxxx. d) |
documentation |
Tento xxxx představuje xxxxxxxx xxxxx xxxxxxx od xxxxxxxxx některého xxxxxxxxx XXXX. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami účetního xxxxxxxx [member] |
Zveřejnění: IAS 8 xxxx.&xxxx;29 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX 8 odst. 29 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx dopad dobrovolných xxxx účetního xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx odhadu |
Zveřejnění: XXX&xxxx;8 odst. 39 |
documentation |
Zvýšení (snížení) xxxxxxxx xxxxxx, který xx xxxx na xxxxx xxxxxx, nebo x&xxxx;xxxxxxx xx xxxxxxx xxxx x&xxxx;xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxxxxXxXxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx daňové xxxxxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx způsobený xxxxxx xxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) kumulované xxxxxxxx xxxxxx xxxxxxxxxx vykázané xx ostatního xxxxxxx xxxxxxxx xxxxxxxxx změnou xxxxxx xxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx rozdílu xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx zisku nebo xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) úhrnného xxxxxxx xxxx xxxxxxx xxxxxxxx při xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx nástrojů, jenž xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Úhrnný xxxxxx xxxx reálnou xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx cenou, xxxx xx xxx xxxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx zvýšení (xxxxxxx) xxxxxxxx rozdílu xxxx reálnou xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx aktiv |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xx xxxx xxxxxxxxx položek xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx z důvodu xxxxxxxxx ztrát. [Xxxxx: Xxxxxxxx aktiva; Xxxxxxx xx úvěrové xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) xxxxxx xx úvěrové xxxxxx xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105X |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) aktiv z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxx smlouvy [xxxxxx]; Xxxxxx z peněžních toků x&xxxx;xxxxxxxx xxxxxxxx smlouvy] |
||||
totalLabel |
Zvýšení (xxxxxxx) xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx xx xxxxxx xxxx měnových xxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx po xxxxxx xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx držených x&xxxx;xxxxxx měnách. [Odkaz: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxx změn xxxxxxxx kurzů x&xxxx;xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx xx xxxxxx xxxx xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxx měnových xxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) peněžních prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx před xxxxxxx xxxx měnových xxxxx x&xxxx;xxxxxxxxx prostředků x&xxxx;xxxxxxxxx ekvivalentů držených x&xxxx;xxxxxx měnách. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxx xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx a peněžních ekvivalentů] |
||||
netLabel |
Čistý xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) peněžních prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx, ukončené xxxxxxxx |
Xxxxxxx xxxxx: IFRS 5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty; Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseInContingentConsiderationAssetLiability |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) aktiva (závazku) x&xxxx;xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. B67 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) aktiva (xxxxxxx) x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) podmíněných xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Podmíněné xxxxxxx vykázané x&xxxx;xxxxxxxxx xxxxxxxxx; Podnikové xxxxxxxxx [xxxxxx]; Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxx xxxxxxx vykázaných v podnikové xxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxxx derivátu, xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx hodnoty xxxxxxxxx derivátu. [Odkaz: Xxxxxxx xxxxxxx, reálná xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24G xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) jmenovité xxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může xxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx prvku xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) úvěrového xxxxxxxx xxxxxx, xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxXxxxxxXxxXxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxxxxx (výnosu) x&xxxx;xxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx daňového nákladu (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxxx xx xxxxx xxx xxxxxxxxx xxx, xxxxx xxx xxxxxxx xxxxxxxxxx xx xxxxx xxxx xxxxxx, x&xxxx;xxxxx rámec xxxxxxx xxxxxxx xxxx xxxxxxxxx xx xxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx daňový xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX39 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Odkaz: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx 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 xxxxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 34 |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx. Xxxxxxxx sazeb xx xxxxx xxx xxxxxxxxx xxx, které xxx účtovat xxxxxxxxxx xx xxxxx xxxx xxxxxx, x&xxxx;xxxxx xxxxx xxxxxxx xxxxxxx nebo xxxxxxxxx xx xxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxx praxe: XXX&xxxx;12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) odloženého xxxxxxxx xxxxxxx (aktiva). [Xxxxx: Xxxxxxxx daňový xxxxxxx (aktivum)] |
||||
totalLabel |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxxxxx závazku (xxxxxx) xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 písm. a) |
documentation |
Přírůstek (xxxxxx) závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, který xx byl xxxxxxxx xxxxxxxx významného pojistněmatematického xxxxxxxxxxx, xxxxx xxxx xx xxxxx vykazovaného xxxxxx xxxxxxxxx možné. [Xxxxx: Pojistněmatematické předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xxxxxxx pojistněmatematického xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, který xx xxx způsoben xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xx xxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxxXxxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx změny xxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXXX 17 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) splatných dividend x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxxxx nepeněžních xxxxx xxxxxxxx x&xxxx;xxxxxxxxx vlastníkům. |
||||
ifrs-full |
IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx snížení xxxxxxxx xxxxxx, které vyplývá xx xxxxx spadajících xx rozsahu xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 128 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx, xxxxx xx byl xxxxxxxx přiměřeně xxxxxx xxxxxxxx proměnné rizika, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného snížení xxxxxxxx xxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx do xxxxxxx xxxxxxxxxx XXXX 17, xxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx zajistnými xxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx i) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx kapitálu xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xxx xxxxxxxx přiměřeně xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx spadajících do xxxxxxx působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx rizika, xxxxx xxxxxxx ze smluv xxxxxxxxxxx do xxxxxxx xxxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx i), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx, xxxxx xx xxx xxxxxxxx přiměřeně xxxxxx xxxxxxxx proměnné xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vlastního kapitálu x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx proměnné xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx IFRS 17, pojistné xxxxxxx xxxxxxxxx před xxxxxxxxx xxxxxx drženými xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx před zmírněním xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xxx xxxxxxxx xxxxxxxxx xxxxxx zvýšením xxxxxxxx xxxxxx, xxxxx vyplývá xx smluv spadajících xx rozsahu působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxx, podmíněné xxxxxxx xxxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 xxxx. b) |
documentation |
Přírůstek xxxxxxxxxxx xxxxxxxxx rezerv. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) úvěrové xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce] |
||||
totalLabel |
Celkové xxxxxxx (snížení) úvěrové xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx o finanční záruce |
||||
ifrs-full |
IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract |
label |
Zvýšení (xxxxxxx) xxxxxxx expozice xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxx reálnou xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
totalLabel |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx hodnotou xxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx aktiv xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny. |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments |
X duration, credit |
label |
Zvýšení (xxxxxxx) xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zvýšení (snížení) xxxxxxx reálnou hodnotou x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx reálnou hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx hodnotou v důsledku xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx nepozorovatelné vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx po xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx reálnou hodnotou x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného v ostatním xxxxxx xxxxxxxx xx xxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx výnos (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx aktiv xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx v ostatním úplném xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou v důsledku xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx před zdaněním, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx před xxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní veličiny xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx před xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx výsledku xxxx xxxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx po xxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx zdanění. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx možného snížení xxxxxxxxxxxxxxx vstupní veličiny xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx zdanění, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Daňový xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx po zdanění, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného v hospodářském xxxxxxxx xx zdanění. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx zdaněním, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx aktiv xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments |
X duration |
label |
Zvýšení (xxxxxxx) ocenění reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xxxx xxxxxxxx, vlastní kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny 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) xxxxxxx závazků xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) ocenění xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny. |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (snížení) ocenění xxxxxxx hodnotou v důsledku xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx veličiny. |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx aktiv reálnou xxxxxxxx v důsledku xxxxxxxxx xxxxxxx zvýšení nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx (snížení) xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny vykázaného x&xxxx;xxxxxxxx úplném xxxxxxxx xx zdanění. [Odkaz: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku xx zdanění, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx výsledku xxxx xxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx výsledku před xxxxxxxx, xxxxxxx kapitálové xxxxxxxx účetní jednotky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx po xxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx veličiny vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxxx. [Odkaz: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx vykázaného v hospodářském xxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (snížení) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xx xxxxxxx. [Odkaz: Xxxxxx výnos (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx v důsledku přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx po xxxxxxx, závazky |
Obvyklá praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx závazků xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx před zdaněním. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx xxxx zdaněním, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny 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 přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx před xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného v hospodářském xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [member]] |
||||
totalLabel |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx hodnotou xxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract |
label |
Zvýšení (xxxxxxx) xxxxxxx reálnou xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xx&xxxx;xxxxxxx xxxx xxxxxxx xxxxxxxx měněny xxxxxxxxxx, aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx xxx analýzy xxxxxxxxxx, xx&xxxx;xxxxxxx jsou xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, ve kterých xxxx xxxxxxx veličiny xxxxxx jednotlivě, závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx pro xxxxxxx xxxxxxxxxx, xx&xxxx;xxxxxxx xx více xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxx citlivosti, xx&xxxx;xxxxxxx je xxxx xxxxxxxxx veličin xxxxxx xxxxxxxx, vlastní kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxx citlivosti, xx&xxxx;xxxxxxx xx xxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementLiabilities |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: V reálné hodnotě [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx hodnotou celkem, xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxx xxxxxxx finančních xxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4 |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. a) |
documentation |
Zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Finanční xxxxxx xxxxx xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxx xxxxxxxxxx xxxxx, xxx xxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxx xxxxxxxxxx aktiv, než xxxxx xxxx xxxxxxx x&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4. [Xxxxx: Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx aktiv |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv celkem |
||||
ifrs-full |
IncreaseDecreaseInFinancialAssetsAbstract |
label |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxx, prvotní použití xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7.42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx vyplývající xx xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, debit |
label |
Přírůstek (xxxxxx) finančních aktiv xx xxxxxxx kategorie xxxxxxxxx, prvotní xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xx standardem XXX 39 (xx. který xxxxxxxxx xx xxxxx xxxxxxxx oceňování při xxxxxxxx xx standard XXXX 9). [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) finančních závazků xxxxxxxxxxx xx xxxxx xxxxxxxx oceňování, prvotní xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: IFRS 7.42L xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx závazků xxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx na xxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxx na xxxxxxx xxxxxxxxx oceňování, prvotní xxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X písm. a) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxxxx na xxxxxxx kategorií oceňování x&xxxx;xxxxxxx xx xxxxxxxxxx XXX 39 (tj. xxxxx xxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxx xxx přechodu na XXXX 9). [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv |
Obvyklá praxe: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv. [Odkaz: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) z pojistných smluv xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx praxe: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx závazků, xxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx xxxxx: XXX 38 odst. 118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) nehmotných xxxxx a goodwillu. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) nehmotných xxxxx x&xxxx;xxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 odst. 44B |
documentation |
Přírůstek (xxxxxx) závazků x&xxxx;xxxxxxxxxxx. [Xxxxx: Závazky z financování] |
||||
totalLabel |
Přírůstek (xxxxxx) závazků z financování xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxx xxxxxxxxxx z vystavených xxxxxxxxxx a zajistných xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) závazků plynoucích x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseInNetAssetsAvailableForBenefits |
X duration, credit |
label |
Přírůstek (xxxxxx) xxxxxxx xxxxx xxxxxxxxxxxx pro xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx. b) |
documentation |
Přírůstek (xxxxxx) xxxxxxx xxxxx použitelných xxx požitky. Xxxxx xxxxxx xxxxxxxxxx pro xxxxxxx xxxx aktiva xxxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxx xxxxxxx xxx xx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) čistých xxxxx xxxxxxxxxxxx xxx požitky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) čistých xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) čistých xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxx x&xxxx;xxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx administrativních xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxxx xx xxxxxx z aktiv xxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxx; Xxxxx závazky (xxxxxx) z definovaných xxxxxxx] [Xxxxxxx: Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxxx; Snížení (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxx z aktiv xxxxx x&xxxx;xxxxxxxx výnosů xxxx nákladů z úroků] |
||||
ifrs-full |
IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (snížení) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx vyplývají x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx (aktiva) z definovaných xxxxxxx xxxxxxxxxxx z nákladů (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx; Xxxxxxxxxxx xxxxxxxx] [Xxxxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx požitků] |
||||
totalLabel |
Celkové zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx výsledku |
||||
ifrs-full |
IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 141 |
documentation |
Zvýšení (xxxxxxx) xxxxxxx závazků (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxx xxxxxx xxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků; Xxxxxxx (snížení) čistého xxxxxxx (aktiva) z definovaných xxxxxxx, xxxxx vyplývají x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx; Snížení (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (ztráty) z přecenění x&xxxx;xxxxxxxx úplném xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx (snížení) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxx xxxxxxxxx xx xxxxxxxxxx leasingu |
Zveřejnění: XXXX&xxxx;16 odst. 93 |
documentation |
Přírůstek (xxxxxx) xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxx investice xx xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxx vydaných xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxxxxx xxxxxxxxx akcií. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxx v oběhu. [Xxxxx: Xxxxx akcií x&xxxx;xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxx x&xxxx;xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) zisku (xxxxxx) v důsledku přiměřeně xxxxxxx snížení xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx ii), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) zisku (xxxxxx), xxxxx xx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zvýšení (xxxxxxx) xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxx rizika, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17, xxxxxxxx smlouvy xxxxxxxxx xxxx zmírněním xxxxxx xxxxxxxx xxxxxxxxxx smlouvami |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) zisku (ztráty) xxxx xxxxxxxxx rizika xxxxxxxx xxxxxxxxxx smlouvami, xxxxx by xxx xxxxxxxx přiměřeně xxxxxx xxxxxxxx proměnné xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxxx, credit |
label |
Zvýšení (snížení) xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx zvýšení xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) zisku (xxxxxx), které xx xxxx způsobeno xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17. |
||||
ifrs-full |
IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17, pojistné xxxxxxx xxxxxxxxx xxxx zmírněním xxxxxx drženými xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) zisku (xxxxxx) xxxx zmírněním xxxxxx xxxxxxxx zajistnými xxxxxxxxx, xxxxx xx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx rozsahu působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx na xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xx nezasloužené xxxxxxxx. [Xxxxx: Nezasloužené pojistné] |
||||
ifrs-full |
IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) kreditních zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) kreditních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci] |
||||
totalLabel |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx. [Odkaz: Debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) 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, IFRS 4 xxxx.&xxxx;XX37 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxx zisků x&xxxx;xxxxx z finančních xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx úplného výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx smlouvami, xx&xxxx;xxx byla xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 xxxx. x) x&xxxx;xxxx. X24 xxxx. x) xxxxxxxxx XXXX 17 |
Obvyklá xxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 116 |
documentation |
Přírůstek (xxxxxx) xxxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx odst. X18 xxxx. b), xxxx. X19 xxxx. x), xxxx. X24 xxxx. x) x&xxxx;xxxx. X24 xxxx. x) xxxxxxxxx XXXX 17. [Xxxxx: Xxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx do ostatního xxxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx smlouvami, xx&xxxx;xxx xxxx xxxxxxx ustanovení xxxx. C18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 xxxx. b) x&xxxx;xxxx. C24 xxxx. x) xxxxxxxxx IFRS 17] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx dceřiného xxxxxxx, vlastní xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxx, pojistné xxxxxxx (xxxxxx) |
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;xxxxxxx xxxxxxx, xxxxx mohou xxx nezbytné xxx xxxxxxxxx xxxxx čisté xxxxxx hodnoty xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx, xxxx xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxx rezerv xx xxxxxxx ztráty xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx, xxxxx xxxxxxxx v průběhu xxxx. [Odkaz: Xxxxxxx xx úvěrové xxxxxx xxxxxxxxxx aktiv] |
||||
ifrs-full |
IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx, xxxxxxx xxxxxxxx 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 xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv x&xxxx;xxxxxxxx xxxxx, xxxxx nastanou x&xxxx;xxxxxxx času. [Odkaz: Xxxxxxx xxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx času, zajistná xxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx, xxxxx nastanou x&xxxx;xxxxxxx xxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx odpisu xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 103 písm. b) xxx ii) |
documentation |
Přírůstek (xxxxxx) xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx toků z pořízení xxxxxxxx smlouvy. [Xxxxx: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Přírůstek (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxx pojistné xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxxxxxxx xx xxxxx nebo xxxxxx, xxxxxx xxxxxx xxxx xxxxxxx hodnotou při xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx zaúčtován xx xxxxx xxxx xxxxxx |
Xxxxxxx: XXXX 7 odst. 28 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX14 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) úhrnného rozdílu xxxx reálnou xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxx má xxx xxxxxxxxx xx xxxxx xxxx ztráty, xxxxxxxx z částek xxxxxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx a transakční cenou, xxxx xx xxx xxxxxxxxx xx zisku xxxx ztráty; Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxxXxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxxxxxxxx zisků, vlastní xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx plynoucí z rozdělení xxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxx zisky] |
||||
ifrs-full |
IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx xx xxxxxx o finanční xxxxxx, xxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx cenové regulaci |
Příklad: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) kreditních xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxxxxx zůstatků vykázaných x&xxxx;xxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci] |
||||
ifrs-full |
IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxxx vykázaným x&xxxx;xxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici, xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) debetních xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx v důsledku xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Debetní xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (úbytek) xxxxxxx závazků (aktiv) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx a prodejů. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Čisté xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxx xxxxxxx závazku x&xxxx;xxxxxxxxxxxx požitků vyplývající x&xxxx;xxxxxxxxxxx xxxxxxxxx xx xxxx být xxxxxxxx xxxxxxx xxxxxxxx; snížení x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx xx měla xxx xxxxxxxx zápornou xxxxxxxx. Xxxxxxx xxxxxx hodnoty xxxxx plánu xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx čistého xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx) a měla xx xxx xxxxxxxx xxxxxxxx xxxxxxxx; snížení xxxxxx xxxxxxx aktiv xxxxx vyplývající z podnikových xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx z definovaných xxxxxxx a měla by xxx označena xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx náhradu xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx xxxxxxxx z definovaných xxxxxxx x&xxxx;xxxxxxxx účinků xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxx xx xxxxxxx xxxxxxxxxxx se xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx hodnotě] |
||||
ifrs-full |
IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxxxxx kombinacím, odložený xxxxxx závazek (xxxxxxx) |
Xxxxxxx xxxxx: IAS 12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx daňového xxxxxxx (aktiva) x&xxxx;xxxxxxxx xxxxxxxxxxx kombinací. [Odkaz: Xxxxxxxx daňový xxxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx toků, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 písm. a) |
documentation |
Přírůstek (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx vyplývající z peněžních xxxx. [Xxxxx: Závazek (xxxxxxx) z pojistných smluv] |
||||
totalLabel |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx peněžních xxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract |
label |
Přírůstek (xxxxxx) v důsledku xxxxxxxxx xxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem xx xxxxx diskontní xxxxx, xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. c) |
documentation |
Přírůstek (xxxxxx) podmíněných xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx. [Odkaz: Podmíněné xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxXxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx xx změně xxxxxxxxx xxxxx, jiné xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx rezerv x&xxxx;xxxxxxxx xxxxx diskontní xxxxx. [Xxxxx: Jiné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxx dceřiného xxxxxxx, xxxxxxx kapitál |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xxxxxx jednotky v důsledku xxxxx xxxxxxxxx kapitálu xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxXxxxXxxxXxxXxxxxxXxXxxxxxXxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx se nefinančního xxxxxx, xxxxx se xxxxxx xxxxxxx ani minulé xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (aktiva) z pojistných xxxxx xxxxxxxxxxx xx xxxxx xxxxxxxx úpravy xxxxxxxx xx&xxxx;xxxxxxxxxxxx rizika, xxxxx xx xxxxxx xxxxxxx ani minulé xxxxxx. [Xxxxx: Závazek (xxxxxxx) z pojistných xxxxx; Xxxxxxxx úprava týkající xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxx, xxxxxxxx zůstatky účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx sazeb. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx)&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx sazeb, debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxx zůstatků xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxx. [Xxxxx: Debetní xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (úbytek) xxxxxxxx xx&xxxx;xxxxxx x&xxxx;xxxxxxxx, xxxxx upravují xxxxx x&xxxx;xxxxxxxx xxxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxx v odhadech, xxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxx x&xxxx;xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset |
X duration, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx xx&xxxx;xxxxxx x&xxxx;xxxxxxxx, které xxxxxxxxxx xxxxx z pojistné smlouvy, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;104 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) závazku (xxxxxx) z pojistných xxxxx xxxxxxxxxxx xx xxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxx xxxxx z pojistné xxxxxxx. [Xxxxx: Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Marže x&xxxx;xxxxxxxx smlouvy [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem xx změnám xxxxxxxx xxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;44X xxxx. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxx x&xxxx;xxxxxxxxxxx v důsledku xxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) čistých xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxx xxxxxxxx xxxxx, xxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx příslibu z definovaných xxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx xx xxxx xxxxxxxx xxxxx by xxxx xxx xxxxxxxx xxxxxxx xxxxxxxx; snížení xx xxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx hodnoty xxxxx plánu vyplývající xx xxxx měnových xxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx) a měla by xxx xxxxxxxx zápornou xxxxxxxx; xxxxxxx xxxxxx xxxxxxx aktiv plánu xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem ke xxxxxx xxxxxxxx xxxxx, xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
Příklad: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx)&xxxx;xxxxxxxx xx xxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci x&xxxx;xxxxxxxx xxxx měnových xxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxxx xxxxxx nebo xxxxxxxxx xxxxxx, úvěrová 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 a smluv x&xxxx;xxxxxxxx záruce x&xxxx;xxxxxxxx xxxx xxxxxx xxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx ke xxxxxx xxxxxx nebo xxxxxxxxx xxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx v důsledku změn xxxxxx xxxx xxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxXxxxXxXxxXxxxxxXxXxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx ke xxxxxx xxxxxx v dceřiných xxxxxxxxx, xxxxx xxxxxxx xx xxxxxx xxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx vzhledem xx změnám podílů x&xxxx;xxxxxxxxx podnicích, xxxxx xxxxxxx xx xxxxxx xxxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxXxxxXxXxxXxxxxxXxXxxxXxXxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxxx podílů x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx nevedou xx ztrátě ovládání, xxxxxxx kapitál xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku |
Zveřejnění: XXXX&xxxx;12 odst. 18 |
documentation |
Přírůstek (úbytek) xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku xxxxxxxx xx xxxxxx xxxxxx v dceřiných podnicích, xxxxx xxxxxxx xx xxxxxx ovládání. [Xxxxx: Xxxxxxx podniky [member]; Xxxxxxx xxxxxxx připadající xxxxxxxxxx mateřského xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx&xxxx;xxxxxx, xxxxx xx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx xx xxxx x&xxxx;xxxxxxxx, xxxxx xx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) vzhledem xx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx ke změnám, xxxxx xx xxxxxxxx ke xxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx&xxxx;xxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxx xxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) xxx iv), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;104 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx vyplývající xx xxxx x&xxxx;xxxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxx xxxxxx. [Xxxxx: Závazek (xxxxxxx) z pojistných smluv] |
||||
totalLabel |
Přírůstek (xxxxxx) vzhledem xx xxxxxx, které se xxxxxxxx x&xxxx;xxxxxxx službě, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx ke změnám, xxxxx xx xxxxxxxx x&xxxx;xxxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx xx&xxxx;xxxxxx, které xx xxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx xx změn, xxxxx xx vztahují x&xxxx;xxxxxx xxxxxx, xx.&xxxx;xxxx x&xxxx;xxxxxxxxx xxxxxx z plnění, které xx xxxxxx vzniklých xxxxxx. [Xxxxx: Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughConversionOfConvertibleInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem xx xxxxxxxx konvertibilních xxxxxxxx, vlastní kapitál |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k úpravám xxxxxx xx xxxx kumulativního xxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxx xxxxxx xxxxxxxxxx ceny, xxxxxxx xxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx vznikajících xx xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx je částka xxxxxxxxxxxx, xx xxxxxx xx xxxxxx jednotka xxx svého názoru xxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx zboží xxxx služeb xx xxxxxxxxx, x&xxxx;xxxxxxxx částek xxxxxxxxxxxx v zastoupení xxxxxxx xxxxx (xxxxxxxxx xxxxxxx xxxx z prodeje). [Xxxxx: Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx výnosů xx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx k úpravám xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx základě změny xxxxxx xxxxxxxxxx xxxx, xxxxxxx závazky |
Příklad: XXXX 15 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx v důsledku xxxxx xxxxxx na bázi xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx základě xxxxx xxxxxx transakční xxxx. Xxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxxxx, xx xxxxxx má účetní xxxxxxxx dle xxxxx xxxxxx xxxxx výměnou xx xxxxxx přislíbeného xxxxx xxxx služeb xx xxxxxxxxx, x&xxxx;xxxxxxxx xxxxxx inkasovaných v zastoupení xxxxxxx stran (například xxxxxxx daně z prodeje). [Xxxxx: Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx výnosů xx bázi kumulativního xxxxxxxxx, smluvní xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxx ukazatele pokroku, xxxxxxx aktiva |
Příklad: IFRS 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx na bázi xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx aktiva] |
||||
ifrs-full |
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx bázi xxxxxxxxxxxxx dorovnání vznikajícím xx xxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx úprav výnosů xx xxxx kumulativního xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx (xxxxxx) xxxxxxxx k úpravám xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxxx modifikace xxxxxxx, xxxxxxx aktiva |
Příklad: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) smluvních xxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx modifikace xxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxx změna xxxxxxx působnosti nebo xxxx (xxxxxxxx xxxxxxx) xxxxxxx, xxxxx xx xxxxxxxxx smluvními xxxxxxxx. [Xxxxx: Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx výnosů xx bázi xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx aktiva] |
||||
ifrs-full |
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx na xxxx kumulativního xxxxxxxxx xxxxxxxxxxx xx základě xxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx závazků x&xxxx;xxxxxxxx xxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx vznikajících xx xxxxxxx xxxxxxxxxx smlouvy. Xxxxxxxxxx xxxxxxx se xxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxx xxxx (xxxxxxxx obojího) smlouvy, xxxxx xx schválena xxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx xxxxxx na xxxx kumulativního xxxxxxxxx, xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx dorovnání, smluvní xxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxx x&xxxx;xxxxxxxx úprav xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxx; Xxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxxxx xxxxxx na xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx: IFRS 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) smluvních xxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Výnosy xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, vlastní xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxx, závazky x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;44X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazků x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxx. [Odkaz: Závazky x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxXxXxxxXxXxxxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxx xxxxxx xxxxxxxxx ze xxxxxx xxxxxxxx xxxxxxxx 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 (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx xx xxxx rizika nesplnění xx xxxxxx výstavce xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Závazek (aktivum) x&xxxx;xxxxxxxxxx smluv; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;108 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) z pojistných smluv xxxxxxxxxxx z dopadů smluv xxxxxxxx xx&xxxx;xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx pojistných xxxxx xxxx xxxxxxxxxxx xxxxxxxxx v daném xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx dopadů xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxx období, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) z pojistných smluv xxxxxxxxxxx z dopadů smluv xxxxxxx xxxxxxxxxx v daném xxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx xxxxx prvotně xxxxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;108 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxx skupin xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx. Xxxxxxxx xxxxxxx ke dni xxxxxxxxx xxxxxxxx xxxxxxxxx, xxxxx xxxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxx xx xxxxxxx, xxxxxxx dříve xxxxxxxx xxxxxxx xxxx x&xxxx;xxxxxxxx smlouvy x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxx k datu xxxxxxxxx vykázání xxxxxxxxxxx xxxxxx čistý odchozí xxx. [Odkaz: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughExerciseOfOptions |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx opcí, vlastní xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku xxxxxxx xx xxxxxxx zkušenosti, xxxxxxx (aktivum) z pojistných xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxxx zkušenosti, x&xxxx;xxxxxxxx xxxxxx souvisejících x&xxxx;xxxxxxxxx xxxxxxx týkající se xxxxxxxxxxxx rizika xxxxxxxxxx xx xxxx.&xxxx;104 xxxx.&xxxx;x) xxxx xx) xxxxxxxxx XXXX 17. Xxxxxxx xx základě xxxxxxxxxx xx xxxxxx xxxx: x) x&xxxx;xxxxxx z pojistného (x&xxxx;xxxxxxxxx xxxxxxxxxxxxx peněžních xxxx, jako xxxx xxxxxxx toky x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxxxx) – odhadem xxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxx v daném xxxxxx; xxxx b) u nákladů xx&xxxx;xxxxxxxx xxxxxx (s výjimkou xxxxxxx xx xxxxxxxx xxxxxxxx smlouvy) – xxxxxxx xxxxxxxxxxxxxxx částek, xxxxx xxxx xxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx, xx začátku období, x&xxxx;xxxxxxxxxx xxxxxxxx vynaloženými x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx k finančním peněžním 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) financování; Závazky x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx k pohybům cizích xxx x&xxxx;xxxxx xxxxxxx, xxxxxxx expozice xxxxxxxxx xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx xxx a jiných xxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxx o finanční xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx měn x&xxxx;xxxxx xxxxxxx celkem, xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxx xxx x&xxxx;xxxxx xxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx cizích měn x&xxxx;xxxxx pohybům, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxx cizích měn x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k pohybům xxxxxx xxx x&xxxx;xxxxx xxxxxxx xxxxxx, finanční xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxx x&xxxx;xxxxx xxxxxxx, xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx k cizím xxxxx, xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. IG20B |
documentation |
Přírůstek (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx v důsledku cizích xxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce] |
||||
ifrs-full |
IncreaseDecreaseThroughForeignExchangeFinancialAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxx xxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: IFRS 7 odst. 35H, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxx. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx zisků (xxxxx) x&xxxx;xxxxx xxxxxx, xxxx zisků a ztrát x&xxxx;xxxxxxxxxx xxxxx oceněných xxxxxxx xxxxxxxx do ostatního xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), odst. X19 xxxx. x), odst. X24 xxxx. x) x&xxxx;xxxx. X24 xxxx. x) standardu XXXX 17 |
Xxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;116 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) fondu xxxxx x&xxxx;xxxxx z finančních xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými xxxxxxxxx, na něž xxxx xxxxxxx ustanovení xxxx. X18 xxxx. x), xxxx. C19 xxxx. x), xxxx. X24 xxxx. b) a odst. X24 písm. x) xxxxxxxxx XXXX 17, x&xxxx;xxxxxxxx xxxxx (ztrát) x&xxxx;xxxxx xxxxxx. [Odkaz: Xxxx xxxxx a ztrát x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou do ostatního xxxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, na něž xxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 písm. x) x&xxxx;xxxx. X24 písm. x) xxxxxxxxx XXXX 17] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx nákladů na xxxxxxxx xxxxxx a jiných xxxxxxxxx xxxxxxx xx&xxxx;xxxxxxxx xxxxxx, závazek (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 103 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx nákladů xx pojistná xxxxxx. [Xxxxx: Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxXxxXxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) v důsledku xxxxxxxxxxx xxxxxxxxxx plnění x&xxxx;xxxxxx xxxxxxxxx nákladů na xxxxxxxx plnění xxxxxxxxxxx xx&xxxx;xxxxxxx vystavených xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: účinný xx 1. 1. 2023, XXXX 17 odst. 105 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx na xxxxxxxx xxxxxx vyplacených xx&xxxx;xxxxxxx vystavených xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxx z pořízení xxxxxxxx xxxxxxx. [Xxxxx: Závazek (xxxxxxx) z pojistných xxxxx; Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, závazek (xxxxxxx) z pojistných smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx smluv, xxxxxxx (xxxxxxx) z pojistných xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;105 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) z pojistných smluv xxxxxxxxxxx ze xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx nákladů na xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xx základě 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, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 105 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx vyplývající x&xxxx;xxxxxxxxx toků z pořízení xxxxxxxx xxxxxxx. Xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx se rozumí xxxxxxx xxxx vyplývající x&xxxx;xxxxxxx xx prodej, xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx smluv (xxxxx xxxxxxxxxxx nebo xxxxx, xxxxxxx xxxxxxxxx se xxxxxxx), xxxxx xxxx xxxxx xxxxxxxxxxxx portfoliu xxxxxxxxxx smluv, x&xxxx;xxxxx xxxx skupina xxxxx. Xxxx xxxxxxx xxxx xxxxxxxx peněžní toky, xxxxx xxxxx přímo xxxxxxxx x&xxxx;xxxxxxxxxxx smlouvám xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx portfolia. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) v důsledku příjmů xxxx nákladů z pojistného xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 písm. c) |
documentation |
Přírůstek (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx (náklady) x&xxxx;xxxxxxxxxx plnění] |
||||
ifrs-full |
IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx smluv, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx z pojistných xxxxx. [Odkaz: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxx z pojistných smluví] |
||||
totalLabel |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx výnosů x&xxxx;xxxxxxxxxx xxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx z pojistných smluv, xxxxxxx (xxxxxxx) z pojistných xxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx smluv nesouvisející xx smlouvami, které xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx standard, x&xxxx;xxxxx xxx uplatněn xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxx xxxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx vyplývající x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx existovaly x&xxxx;xxxx xxxxxxxx xx standard, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx (xxxxxxx v odstavcích X6–X19X xxxxxxxxx XXXX 17) xxxx xxxxxxx xxxxx xxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx X20–X24X xxxxxxxxx XXXX 17). [Odkaz: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxx z pojistných xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxXxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx výnosů x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxxxx, xxxxx existovaly x&xxxx;xxxx xxxxxxxx na xxxxxxxx, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxx podle xxxxxx xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) závazku (xxxxxx) x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx z výnosů x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xx xxxxxxxxx, které xxxxxxxxxx x&xxxx;xxxx přechodu xx xxxxxxxx, x&xxxx;xxxxx byl xxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx C20–C24B xxxxxxxxx XXXX 17). [Xxxxx: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxx x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx související xx xxxxxxxxx, které xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, k němuž xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx, závazek (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx na standard, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx (xxxxxxx v odstavcích X6–X19X xxxxxxxxx XXXX 17). [Xxxxx: Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Výnosy x&xxxx;xxxxxxxxxx smluví] |
||||
ifrs-full |
IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx nákladů xx xxxxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx pojistná xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx z pojistných xxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx výsledku xxxxxx xxxxxxxxxxx z pojistných xxxxx xxx xxxxxxxxxxxx podle xxxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset |
X duration, credit |
label |
Přírůstek (xxxxxx) v důsledku xxxxxxxx xxxxxx xxxxxxxxxxx z pojistných xxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx vyplývající x&xxxx;xxxxxxxx služby xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxxxx služby xxxxxxxxxxx z pojistných xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx z pojistných xxxxx xxxxxx, xxxxxxx (xxxxxxx) z pojistných smluv |
||||
ifrs-full |
IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx složek xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx na pojistná plnění, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 písm. c) |
documentation |
Přírůstek (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx vyplývající x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx (xx spojení x&xxxx;xxxxxxxxxxx xxxxxxxxxx, pokud refundace xxxxxxxxxx nejsou xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxx.&xxxx;105 xxxx.&xxxx;x) xxxx x)&xxxx;xxxxxxxxx XXXX 17). [Xxxxx: Xxxxx přístupu xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxx xxxxxx; Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) z pozbytí xxxxxxxx xxxxxxxxx podniku, xxxxxxxx xxxxxx xxxxxxx (xxxxxxx) |
Xxxxxxx praxe: XXX&xxxx;12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx daňového xxxxxxx (aktiva) x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx dceřiného xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxxxx (aktivum)] |
||||
ifrs-full |
IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx smluvních xxxxxxxxx xxxx, xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx záruce |
Příklad: IFRS 7.35X xxxx. b) |
documentation |
Přírůstek (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx v důsledku xxxxxx xxxxxxxxx xxxxxxxxx xxxx. [Odkaz: Xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx aktiva |
Příklad: XXXX 7.35I xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx úpravy xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx rozdílům, xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 16 |
documentation |
Přírůstek (úbytek) xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx čistých kurzových xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx závěrky z funkční xxxx xx jiné xxxx vykazování, xxxxxx xxxxxxxx zahraničních xxxxxxx xx xxxx xxxxxxxxxx xxxx účetní jednotky. [Xxxxx: Xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxx aktiva |
Zveřejnění: XXX 41 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx z funkční xxxx xx jiné xxxx xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx do xxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts |
X duration, debit |
label |
Zvýšení (xxxxxxx) vzhledem x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, odložená xxxxxxxxxx cena xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) odložené xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx rozdílů xxxxxxxxxxxx x&xxxx;xxxxxxxx účetní xxxxxxx x&xxxx;xxxxxxx xxxx xx xxxx měny xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (úbytek) xxxxxxxx k čistým xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx xxxxxxx (aktivum) |
Obvyklá praxe: XXX&xxxx;12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) v důsledku xxxxxxx xxxxxxxxx rozdílů vznikajících x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx do xxxx xxxx xxxxxxxxxx, xxxxxx přepočtu xxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxxx dané účetní xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx kurzovým xxxxxxxx, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B67 xxxx.&xxxx;x) bod vi) |
documentation |
Přírůstek (úbytek) xxxxxxxxx v důsledku čistých xxxxxxxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xx xxxx měny xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xx měny xxxxxxxxxx xxxx xxxxxx xxxxxxxx. [Xxxxx: Goodwill] |
||||
ifrs-full |
IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxx xxxxxxxx rozdílům, xxxxxxxx aktiva a goodwill |
Obvyklá xxxxx: IAS 38 xxxx.&xxxx;118 písm. x) xxx vii) |
documentation |
Přírůstek (úbytek) xxxxxxxxxx aktiv a goodwillu x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx závěrky z funkční xxxx xx xxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xx měny vykazování xxxx xxxxxx jednotky. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxx kurzovým xxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv x&xxxx;xxxxxxxx goodwillu x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx rozdílů xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx měny xx jiné xxxx xxxxxxxxxx, včetně přepočtu xxxxxxxxxxxx xxxxxxx xx xxxx vykazování dané xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx k čistým xxxxxxxx xxxxxxxx, xxxxxxxxxx nemovitý xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 odst. 76 xxxx.&xxxx;x), zveřejnění: XXX 40 xxxx.&xxxx;79 xxxx. x) xxx vi) |
documentation |
Přírůstek (xxxxxx) investičního nemovitého xxxxxxx v důsledku xxxxxxx xxxxxxxxx rozdílů xxxxxxxxxxxx x&xxxx;xxxxxxxx účetní xxxxxxx x&xxxx;xxxxxxx xxxx xx xxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx do xxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, závazky xxxxxxxx z vystavených pojistných x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx xx xxxx xxxx vykazování x&xxxx;x&xxxx;xxxxxxxx zahraničních xxxxxxx xx měny xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx kurzovým xxxxxxxx, xxxx rezervy |
Obvyklá xxxxx: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) jiných xxxxxx x&xxxx;xxxxxxxx xxxx měnových xxxxx x&xxxx;xxxxxx oceňovaných x&xxxx;xxxx xxxx, než xx měna xxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxx rezervy] |
||||
ifrs-full |
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment |
X duration, debit |
label |
Přírůstek (xxxxxx) vzhledem x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxxxxx, xxxxxx a zařízení |
Zveřejnění: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x) xxx&xxxx;xxxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) pozemků, budov x&xxxx;xxxxxxxx v důsledku xxxxxxx xxxxxxxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx měny xx xxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xx měny xxxxxxxxxx dané xxxxxx xxxxxxxx. [Odkaz: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx z čistých xxxxxxxxx rozdílů |
Zveřejnění: XXX 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxx xxxxxxx xxxx xx xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx přísliby z definovaných xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx kurzů x&xxxx;xxxxx xxxxxxxxxxx x&xxxx;xxxx xxxx, xxx xx měna xxxxxxxxxx účetní xxxxxxxx. [Xxxxx: V reálné hodnotě [xxxxxx]; Xxxxx xx xxxxxxx xxxxxxxxxxx se xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, v reálné hodnotě] |
||||
ifrs-full |
IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx rozdílům, xxxxxxxx aktiva |
Obvyklá praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. e) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx účetní xxxxxxx x&xxxx;xxxxxxx xxxx xx jiné měny xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxx vykazování xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxxxxxx, xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx zaúčtování x&xxxx;xxxxxxxxxx xxxxx, jenž má xxx zaúčtován xx xxxxx nebo xxxxxx |
Xxxxxxx: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. IG14 |
documentation |
Přírůstek (xxxxxx) xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx prvotním zaúčtování x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, jenž xx xxx xxxxxxxxx xx xxxxx xxxx ztráty, x&xxxx;xxxxxxxx nových xxxxxxxxx. [Xxxxx: Úhrnný rozdíl xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx zaúčtování x&xxxx;xxxxxxxxxx cenou, jenž xx být zaúčtován xx zisku xxxx xxxxxx; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxXxxxxxXxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku získání xxxx xxxxxxx ovládání xxxxxxxxx xxxx jiných 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. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxxxxx; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxx, xxxxxxx na xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 16 |
documentation |
Přírůstek (xxxxxx) xxxxxx xx xxxxxxx xxxxxx finančních xxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx jednotka xxxxxxxxxxx samostatně xx xxxxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxx xx úvěrové xxxxxx xxxxxxxxxx aktiv] |
||||
ifrs-full |
IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx pořizovací 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 xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Odložená xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;118 písm. e) xxx&xxxx;xxxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx v důsledku změn, xxxxx účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) vzhledem x&xxxx;xxxxx xxxxxx, nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x) bod viii) |
documentation |
Přírůstek (xxxxxx) nehmotných xxxxx x&xxxx;xxxxxxxx&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx výkazu nebo xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxx xxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76 xxxx. x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 písm. x) bod viii) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxxxx nemovitého xxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx 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 z financování |
Zveřejnění: XXX 7 odst. 44B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxx samostatně xx xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) vzhledem k jiným xxxxxx, závazky plynoucí x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum konce xxxxxxxxx 1. 1. 2023, XXXX 4 odst. IG37 |
documentation |
Přírůstek (xxxxxx) xxxxxxx xxxxxxxxxx z vystavených xxxxxxxxxx a zajistných smluv x&xxxx;xxxxxxxx změn, xxxxx xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxx plynoucí x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxx xxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx závazků (aktiv) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxx, které xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx stejném výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxx xxxxxx, pozemky, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx, budov a zařízení x&xxxx;xxxxxxxx xxxx, které xxxxxx jednotka nezachycuje xxxxxxxxxx xx stejném xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Kreditní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxx xxxxxx xxxxxx, xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxx změnám, xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
Příklad: XXXX 14 odst. 33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx nezachycuje samostatně xx xxxxxxx výkazu xxxx komentáři. [Xxxxx: Xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k jiným xxxxxx xxxxxx, debetní xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx zůstatky účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughOtherChangesReinsuranceAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxx xxxxxx, zajistná xxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx změn, xxxxx účetní jednotka xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek vzhledem x&xxxx;xxxxx xxxxxxx vlastníků, xxxxxxx kapitál |
Zveřejnění: XXX 1 odst. 106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx kapitálu xxxxxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx, xxxxx účetní jednotka xxxxxxxxxxx samostatně xx xxxxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxXxxxxx |
(X) xxxxxxxx, debit |
label |
Úbytek xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx, které xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx xxxx komentáři. |
||||
negatedLabel |
Úbytek xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx, xxxxxxx kapitál |
||||
ifrs-full |
IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx záruce |
Příklad: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx.&xxxx;35X, příklad: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx příslibů a smluv x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k jiným xxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx jiných xxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx zaplaceného u držených xxxxxxxxxx xxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx u držených xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) v důsledku pojistného xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx úprav v daném xxxxxx, xxxx xxxxx x&xxxx;xxxxx z finančních xxxxx xxxxxxxxx reálnou hodnotou xx&xxxx;xxxxxxxxx úplného výsledku x&xxxx;xxxxxxxxxxx s pojistnými xxxxxxxxx, xx&xxxx;xxx xxxx použita xxxxxxxxxx odst. X18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 xxxx. x) a odst. C24 xxxx. x) xxxxxxxxx XXXX 17 |
Xxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;116 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx do ostatního xxxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx použita xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. C19 xxxx. x), xxxx. X24 xxxx. b) x&xxxx;xxxx. X24 xxxx. x) xxxxxxxxx XXXX 17, v důsledku reklasifikačních xxxxx x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx hodnotou xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. C18 xxxx. x), odst. X19 xxxx. x), xxxx. X24 písm. x) a odst. C24 xxxx. c) xxxxxxxxx XXXX 17] |
||||
ifrs-full |
IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset |
X duration, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx vykázání xxxxx z pojistné smlouvy x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx zohlednění převodu xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxx z pojistné xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k stínovému účtování, xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx stínového xxxxxxxx. Xxxxxxx xxxxxxxx xx xxxxxx, který se xxxxxxxxx xxxxxx xxxxx xxxx: x) xxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx závazku xxxxxx xxxx xxxxxxxxxxx xxxx xxxx ztráta; x&xxxx;x) xxxxx xx xxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxx xxxxx xx xxxxxxxxx kapitálu, xxxxxxxx změna xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx zaúčtuje xx vlastního kapitálu. [Xxxxx: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxx vázanou xx xxxxx, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx v důsledku xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx. [Odkaz: Vlastní xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, které xxxxxxxx x&xxxx;xxxxxxx xxxx, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx času. [Odkaz: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k transakcím x&xxxx;xxxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 písm. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxx zůstatkem xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) vlastního xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxx zisky. [Xxxxx: Xxxxxxxxxxx zisky; Xxxxxxxx xxxxx z přecenění] |
||||
ifrs-full |
IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;50 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx změn, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxx změnám, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního kapitálu x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx xx stejném xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B67 písm. d) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxx a goodwill |
Obvyklá praxe: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx a goodwill] |
||||
totalLabel |
Přírůstek (úbytek) xxxxxxxx x&xxxx;xxxxxxxx a jiným xxxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, nehmotná aktiva x&xxxx;xxxxxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill |
X duration, debit |
label |
Přírůstek (xxxxxx) vzhledem x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) nehmotných aktiv x&xxxx;xxxxxxxx&xxxx;xxxxxxxxx v důsledku xxxxxxx x&xxxx;xxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxx samostatně xx stejném výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx a jiným změnám xxxxxx, nehmotná aktiva x&xxxx;xxxxxxxx goodwillu |
||||
ifrs-full |
IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx změnám, xxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxx a změn, které xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx ve stejném xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx změnám, xxxxxxx, budovy a zařízení |
Obvyklá xxxxx: IAS 16 xxxx.&xxxx;73 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx převodů x&xxxx;xxxx, které účetní xxxxxxxx nezachycuje xxxxxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
totalLabel |
Přírůstek (xxxxxx) xxxxxxxx k převodům x&xxxx;xxxxx xxxxxx celkem, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem k převodům x&xxxx;xxxxx xxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxx, xxxxxxx expozice xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x), příklad: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxx úvěrových příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx expozice xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (úbytek) xxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 odst. 35H, xxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x), příklad: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx výstavby, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 16 xxxx.&xxxx;73 xxxx. e) |
documentation |
Přírůstek (xxxxxx) xxxxxxx, budov a zařízení x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx; Nedokončená xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;(xx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 16 xxxx.&xxxx;73 xxxx. e) |
documentation |
Přírůstek (xxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx převodů x&xxxx;(xx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. e) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k převodům, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu |
Obvyklá xxxxx: XXX 38 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx&xxxx;xxxxxxxxx v důsledku xxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx, xxxxxxx plynoucí z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX37 písm. e) |
documentation |
Přírůstek (xxxxxx) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxx pojistitelů xxxx xxxxxxx jiným xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 16 odst. 73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxxxxx xx vyřazovaných xxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 odst. 33 písm. a) xxx xxx), xxxxxxx: XXXX 14 xxxx. XX5 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxxx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx [xxxxxx]; Kreditní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxxxxx xx vyřazovaných skupin, xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx iii), xxxxxxx: XXXX 14 odst. XX5 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové regulaci x&xxxx;xxxxxxxx převodů xx xxxxxxxxxxxx skupin. [Odkaz: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené 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 xx xxxxxxxxx xxxxxxxx xxxxxxxxxx fondu, xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx do xxxxxxxxx xxxxxxxx rezervního fondu. [Xxxxx: Xxxxxxxxx určený xxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) vzhledem x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, vlastní xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxx (xxxxxx) xxxxxxxxxxxx xxxxxx xxxx v důsledku xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx (ztráty) xxxxxxxxxxxx xxxxxx xxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxx xxxxxxx hodnotou xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx více nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx závazků xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx změny xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx alternativní xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx, po xxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxx xxxxxxx hodnotou, vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx zdanění, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx více nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, po xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Obvyklá xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka zvýšení xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou, vykázaného x&xxxx;xxxxxxxx xxxxxx výsledku xx xxxxxxx, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities |
X duration |
label |
Zvýšení ocenění xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xx xxxxxxx, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 odst. 93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx reálnou xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx po xxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx aktiv xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx vlivem xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx v ostatním xxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx, vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx před xxxxxxxx, vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx alternativní předpoklady, xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx, xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, vykázaného x&xxxx;xxxxxxxx xxxxxx výsledku xxxx xxxxxxxx, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (náklad)] |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets |
X duration |
label |
Zvýšení ocenění xxxxxxx xxxxxxxx xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx do xxxxx xxxx ztráty, 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 xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné alternativní xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx hodnotou vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, vykázané do xxxxx nebo xxxxxx, xx xxxxxxx, vlastní xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx do xxxxx xxxx ztráty po xxxxxxx, vlivem změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, xxxxxxxx xx zisku xxxx ztráty, xx xxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx zisku xxxx ztráty po xxxxxxx, xxxxxx změny xxxx nepozorovatelných vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx xx zisku xxxx ztráty, xxxx xxxxxxxx, aktiva |
Obvyklá praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení xxxxxxx xxxxx xxxxxxx hodnotou, xxxxxxxxxx xx xxxxx xxxx xxxxxx xxxx xxxxxxxx, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx zohledňující přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění reálnou xxxxxxxx vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx do xxxxx xxxx xxxxxx, xxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní jednotky xxxxxxx hodnotou, vykázaného xx xxxxx xxxx xxxxxx xxxx xxxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xx zisku xxxx xxxxxx, před xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, vykázaného xx zisku xxxx xxxxxx xxxx xxxxxxxx, xxxxxx změny více xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx k úpravám, xxxxx nastanou x&xxxx;xxxxxxx xxxx, xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 odst. X67 písm. c) |
documentation |
Přírůstek xxxxxxxxxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxx xxxxxxxxx vzhledem x&xxxx;xxxxxxx, které 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: XXXX 15 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx aktiv v důsledku xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek xxxxxxxx x&xxxx;xxxxxxxxxx kombinacím, xxxxxxx závazky |
Příklad: XXXX 15 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx xxxxxxx v důsledku xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek vzhledem x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, debetní xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci |
Příklad: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx iii) |
documentation |
Přírůstek xxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx v důsledku xxxxxxx xxxxxxxx v podnikové xxxxxxxxx. [Odkaz: Podnikové xxxxxxxxx [member]; Debetní xxxxxxxx účtů časového xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx kombinace, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 odst. 33 xxxx.&xxxx;x) xxx iii) |
documentation |
Přírůstek kreditních xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx v důsledku xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx zůstatky xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx prostřednictvím xxxxxx xxxxxxxx, závazky x&xxxx;xxxxxxxxxxx |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxx x&xxxx;xxxxxxxxx tocích xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx, příklad: XXX 7 odst. 44B |
documentation |
Přírůstek xxxxxxx z financování xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx, xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 odst. 35I xxxx. a), příklad: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx expozice xxxxxxxxx příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce x&xxxx;xxxxxxxx xxxxxxxxx xxxx nákupu. [Xxxxx: Úvěrová xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce] |
||||
ifrs-full |
IncreaseThroughOriginationOrPurchaseFinancialAssets |
X duration, debit |
label |
Přírůstek xxxxxxxxxxxxxxx xxxxxxxxx nebo xxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 odst. 35H, příklad: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx. x), xxxxxxx: XXXX 7 odst. IG20B |
documentation |
Přírůstek xxxxxxxxxx xxxxx v důsledku xxxxxxxxx xxxx nákupu. [Xxxxx: Finanční aktiva] |
||||
ifrs-full |
IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxxxx xxxxx ze xxxxxxxxxxxx, xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;105X |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx z peněžních xxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx ztrát xx xxxxxxxxxxxx vykázaných x&xxxx;xxxxx xxxxxx. [Odkaz: Xxxxxxxx smlouvy [member]; Xxxxxx z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx reálná xxxxxxx, xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, xxxxxxx xxxxxxx podmínky xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
X&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie, xxxxxxx xxxxxxx podmínky xxxx xxxxxxxxxxxx, xxxxxx xxxx reálnou xxxxxxxx xxxxxxxxxxxxxx kapitálového nástroje x&xxxx;xxxxxxxx původního xxxxxxxxxxxx xxxxxxxx x&xxxx;xxx, že xxx xxxx xxxxxx xxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxxx ke dni xxxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx o úhradách xxxxxxxx na xxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla být xxxxxxxxx xxxxxx kladná xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx účetních hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné jednotky, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx často xxxx xxxxxxxxxxx vztahy xxxxxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;23X xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxx, xxx xxxxx xxxx zajišťovací xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxXxxxxxxxXxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx forem státní xxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxx xxxxxx jednotku |
Zveřejnění: 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 x&xxxx;xxxxxx závěrce. [Xxxxx: Státní dotace] |
||||
ifrs-full |
IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities |
text |
label |
Informace x&xxxx;xxxxxxxxxxx xx xxxx xxxx xxxxxxx rozvrhu xxxxxx, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 odst. 86 xxxx. b) |
documentation |
Popis xxxxxxxxx x&xxxx;xxxxxxxxxxx týkajících xx xxxx xxxx časového xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx u podmíněných xxxxxxx. [Xxxxx: Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
text |
label |
Informace x&xxxx;xxxxxxxxxxx xx výši xxxx xxxxxxx rozvrhu odtoků, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: IFRS 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx ve výši xxxx xxxxxxxx rozvrhu xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx u podmíněných závazků xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxx xxxx časovém xxxxxxx odtoků, xxxx xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;85 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx o nejistotách týkajících xx xxxx nebo xxxxxxxx xxxxxxx odtoků xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Jiné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx nebo xxxxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx nebo xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 odst. 130 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx aktiva xxxx xxxxxxxxxxxx jednotky. [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, která xxxxxxx xxxxxxx příjmy xxxxxxx xxxxxxxxx na xxxxxxxxx příjmech x&xxxx;xxxxxx xxxxx nebo xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx nevýznamné xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx. B52 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxxxx nevýznamné xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx jednotka. |
||||
ifrs-full |
InflowsOfCashFromInvestingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx přítok z investičních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxx o kolaterálu xxxxxxx jako zajištění xxxxx x&xxxx;x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35K xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx a o dalších xxxxxxxxx xxxxxxxxxx (xxxxxxxxx xxxxxxxxx xxxxxxx, x&xxxx;xxxxx kolaterál x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx) x&xxxx;xxxxxxxxxx aktiv, xxxxx xxxx x&xxxx;xxxx vykázání xxxxxxx znehodnocená. |
||||
ifrs-full |
InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements |
text |
label |
Informace x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx stanovených xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Kapitálové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxx xxxx xxxxxxxx událostí v minulosti x&xxxx;xxxxxxx existence xxxx xxxxxxxxx xxxxx tím, xx xxxxx xxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx, xxxxx nejsou xxxx pod kontrolou xxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx závazcích, xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx, že xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx závazcích xxxx xxxxxxxxxxxx. [Odkaz: Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxXxxXxxXxxxxxxxXxxxxxxxxXxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxx o úvěrové kvalitě xxxxxxxxxx xxxxx, xxxxx xxxxxx xxx xx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx [xxxx block] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 písm. c) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx finančních xxxxx, xxxxx nejsou xxx xx xxxxxxxxxx (xxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxx, xxx byla xxxx xxxxxx na xxxxxxx xxxxxxx xxxxxxx) xxx nejsou xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets |
text |
label |
Informace x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;131 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx kvalitě xxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxx xxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
InformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4 |
text |
label |
Informace x&xxxx;xxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4. |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx, včetně významných xxxxxxxxxxx xxxxxxxxx rizika, xxxxxxxxx xxxxxxxxx aktivům xxxxx&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 |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxxx xxxxxxxx působí |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o definicích selhání xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxx xxx xxxxx těchto xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxXxxxXxxxxxXxxXxxXxxxxxxxxXxXxxxxXxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx z dosud xxxxxxxxxxxx leasingů, ke xxxxxx xx xxxxxxx xxxxxxx |
Xxxxxxx: XXXX 16 xxxx.&xxxx;59 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx nájemci x&xxxx;xxxxx xxxxxxxxxxxx leasingů, xx xxxxxx xx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxXxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxXxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx obsažených x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o vystavení xxxxxxx xxxxxx vyplývajícímu z vložených xxxxxxxx xxxxxxxxxx v hostitelské xxxxxxxx xxxxxxx, xxxxx xx xx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx reálnou xxxxxxxx, x&xxxx;xxx xx xxxxxxxxx. [Xxxxx: Xxxxxxxx [member]; Xxxxx xxxxxx [xxxxxx]; X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxxxXxxxxXxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, které xx xxxxx xxxxxxxx xxxxxx xxxx této xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. X8X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx nebo xxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, které xx xxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxxx, xxxx je xxxxxxxxx koncentrace xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxXxxxXxXxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Informace o tom, xxx xx označená xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 22C xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxx, xxx xx xxxxxxxx složka rizika xxxxxxxx k zajištěné položce x&xxxx;xxxxx rozsahu. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxx o tom, xxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx rizika, která xx xxxxxxxx xx xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;22X písm. a) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxx, jak xxxxxx xxxxxxxx xxxxxxxxx složku xxxxxx, xxxxx je xxxxxxxx xx zajištěnou xxxxxxx (včetně xxxxxx xxxxxx xxxxxx xxxx xxxxx xxxxxxx rizika x&xxxx;xxxxxxxx xxxx celkem). [Xxxxx: Xxxxxxxxx položky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxx xxxxxx xxxxxxxxx xxxxxxx odtoky xxx xxxxxxx xxxx zpětném xxxxxx. |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;136X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxx xxxxxx očekávané xxxxxxx xxxxxx xxx umoření xxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, které xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Očekávané xxxxxxx xxxxxx xxx xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, xxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx, poskytnuté xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx byla xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx opcí x&xxxx;xx xxxx xxxx xxxxxxxx xxxxx xxxxxxxxx volatility x&xxxx;xxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxXxxxxXxxXxxxxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx xxxxxxxxx xxxxxx hodnota, poskytnuté xxxxxxx xxxx |
Xxxxxxxxxx: IFRS 2 odst. 47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx xxxxxxxxx reálná xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxXxxXxxxxxxxxxXxXxxXxXxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx byla xxxxxxxxx xxxxxx hodnota, xxxxxx-xx stanovena xx xxxxxxx pozorovatelného trhu, xxxxxxx xxxxxxxxxx kapitálové xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;47 xxxx.&xxxx;x) bod i) |
documentation |
Informace x&xxxx;xxx, jak xxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx kapitálových xxxxxxxx (tj. xxxxxx xxx akciové opce), xxxxxx-xx stanovena podle xxxxxxxxxxxxx tržní ceny. |
||||
ifrs-full |
InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets |
text |
label |
Informace x&xxxx;xxxxxxx, xxxxx pronajímatel xxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxx, xxxxx xx ponechá x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;92 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx, jakým xxxxxxxxxxxx xxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx právy, která xx xxxxxxx v podkladových xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xx stanovena xxxxxxxxx xxxx xxxxxx ztráty x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xx xxxxxxxxx částka, xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxx ztráty x&xxxx;xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Maximální xxxx xxxxxx xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx je xxxxxx xxxxxxxxx míra xxxxxx xxxxxx vyplývající x&xxxx;xxxxxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42E xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xx xxxxxx částka, xxxxx xxxxxxx reprezentuje xxxxxxxxx vystavení účetní xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxXxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o riziku xxxxxxxxxxx nájemci x&xxxx;xxxx xx prodloužení x&xxxx;xxxx xx xxxxxxxx |
Xxxxxxx: IFRS 16 xxxx.&xxxx;59 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx o riziku xxxxxxxxxxx xxxxxxx x&xxxx;xxxx na xxxxxxxxxxx x&xxxx;xxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxx xxxxxxx |
Xxxxxxx: XXXX 16 xxxx.&xxxx;59 písm. x) bod iii) |
documentation |
Informace x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx xx záruk xxxxxxxx xxxxxxx. Záruka xxxxxxxx xxxxxxx je záruka xxxxxxxxxx pronajímateli xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx, xx xxxxxxx (nebo xxxx xxxxxxx) xxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxx xxxx minimálně xx xxxx xxxxxx částky. |
||||
ifrs-full |
InformationAboutLesseesExposureArisingFromVariableLeasePayments |
text |
label |
Informace x&xxxx;xxxxxx vznikajícím xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;59 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx nájemci x&xxxx;xxxxxxxxxxxx xxxxxxxxxxxx plateb. Xxxxxxxxxx xxxxxxxxxx xxxxxx jsou xxxxx xxxxxx poskytnutých xxxxxxxx xxxxxxxxxxxxx za xxxxx x&xxxx;xxxxxxx podkladového xxxxxx během doby xxxxxx xxxxxxxx, xxxxx xx mění x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xx xxx zahájení, s výjimkou xxxx, xxxxx xxxx xxxxxxxxx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx odběratelích |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxxx o hlavních odběratelích xxxxxx jednotky x&xxxx;x&xxxx;xxx, xxxxxxx xx xxxxxx xxxxxxxx na xxxxx xxxxxxxx xxxxxxxxxxxx závislá. |
||||
ifrs-full |
InformationAboutMarketForFinancialInstruments |
text |
label |
Informace x&xxxx;xxxx finančních xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o trhu xxxxxxxxxx nástrojů, x&xxxx;xxxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxx hodnoty. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx leasingových xxxxxxxx xxxxxxx |
Xxxxxxx: IFRS 16 xxxx.&xxxx;59 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx leasingových xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx leasingových xxxxxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;92 písm. a) |
documentation |
Informace x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx, politikách x&xxxx;xxxxxxxxx dodržení xxxxxxx xxxxxx jednotky xxxxxx xxxxxx xx umořit xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;136X xxxx. b) |
documentation |
Informace x&xxxx;xxxxxx, politikách x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx zpětně koupit xx xxxxxx finanční xxxxxxxx s prodejní opcí, xxxxx xxxx klasifikované xxxx xxxxxxxxxx xxxxxxxx, xx-xx x&xxxx;xx xxxxxxxx xxxxxxxx xxxxxxxx, včetně xxxxxxxxx změn provedených x&xxxx;xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx nástroje, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxxx vystavení xxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxx zahrnuty x&xxxx;xxxxxxx závazků x&xxxx;xxxxxxxx |
Xxxxxxx: XXXX 16 xxxx.&xxxx;59 xxxx. b) |
documentation |
Informace o potenciálním xxxxxxxxx xxxxxxx budoucím xxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Informace x&xxxx;xxxxxx mezi xxxxxxxxxxxxx xxxxxxxxxxxx výnosů ze xxxxx se zákazníky x&xxxx;xxxxxxxxx o výnosech pro xxxxxxx vykazované xxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;115 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxx zveřejňováním xxxxxxxxxxxx xxxxxx ze smluv xx zákazníky x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx pro xxxxxxx xxxxxxxxxx segmenty. [Odkaz: Xxxxxxx xxxxxxxxxx segmenty [xxxxxx]; Xxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxXxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx nebo xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx: IFRS 16 xxxx.&xxxx;59 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx x&xxxx;xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx rizik u práv, xxxxx xx xxxxxxxxxxxx xxxxxxx v podkladových xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;92 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxx u práv, xxxxx xx xxxxxxxxxxxx xxxxxxx v podkladových aktivech, xxxxxx xxxxxxxxx prostředků, xxxxx pronajímatel 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 o prodeji a zpětném xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx úsudcích x&xxxx;xxxxxxxxxxxxx učiněných xxx xxxxxxxx skutečnosti, že xx xxxxxx jednotka xxxxxxxxxx xxxxxxxxx. |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxxxxxx o podstatných úsudcích x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx, xx xx xxxxxx xxxxxxxx xxxxxxxxxx jednotkou. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxXxxxxxxxxxxxxXxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o konečné xxxxxxxxx xxxxxx rizik xx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, které xxxxxx xxxxxxxx xxxxx upravuje |
Zveřejnění: XXXX 7 odst. 23C xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx účetní jednotka xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxxxxXxxXxxxxxxxXxxxxxxxxXXXX9XxxxxxxxxxxXxxxXxXxxXxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx může xxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxx informace xxxxx xxxxxxxxx XXXX 9, které xxxxxx xxxxxxx v konsolidované xxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx může uživatel xxxxxx závěrky získat xxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx IFRS 9, které xx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx skupiny a které xxxxxx uvedeny v konsolidované xxxxxx xxxxxxx xx xxxxxxxxxx vykazované xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxXxxXxxxxxXxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx xxxxxxx xxxxxx xxxxxxxx xxxxxxx finanční nástroje |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx zamýšlí xxxxxx jednotka vyřadit xxxxxxxx nástroje, x&xxxx;xxxxxxx xx nevyžaduje xxxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxXxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxx xxxxxxxxx reálná xxxxxxx, ostatní poskytnuté xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxx xxxxxxxx vážený xxxxxx xxxxxx hodnoty xx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx kapitálových xxxxxxxx (xx. xxxxxx xxx xxxxxxx opce). |
||||
ifrs-full |
InformationOnEntitysWriteoffPolicy |
text |
label |
Informace x&xxxx;xxxxxxxx politice xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. e) |
documentation |
Informace x&xxxx;xxxxxxxx xxxxxxxx účetní xxxxxxxx včetně xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx, x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxx xxxxxx, která jsou xxxxxxxx, xxx stále xxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxXXXX9XxXxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxxxxXxxXxxxxxxXxXxxxxxXxXxxxxxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx jednotka xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx xx xxxxxxxxx XXXX 9 xx xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx uplatnění xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx na klasifikaci xx xxxxxxxxx IFRS 9 xx xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, jak xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxx aktiva xxxx úvěrově znehodnocenými xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxx xxxxxx xxxx xxxxxxx znehodnocenými xxxxxxxxxx aktivy. |
||||
ifrs-full |
InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition |
text |
label |
Informace o tom, xxx xxxxxx jednotka xxxxxxxxx, xxx xx xxxxxxx xxxxxx finančních xxxxxxxx xx xxxxxxxxx xxxxxxxxxx významně xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxxxx xxxxxxxx xxxxxxxxx, xxx xx úvěrové xxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, včetně xxxx, xxx x&xxxx;xxx: x) jsou finanční xxxxxxxx považovány za xxxxxxxx nástroje s nízkým xxxxxxxx xxxxxxx; x&xxxx;x) xxx vyvrácen xxxxxxxxxx, xx xxxxx k významným xxxxxxxx úvěrového xxxxxx xx xxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxx xxxxxx xxxx než 30 dnů xx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxxxxxXXXX17 |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx jednotka xxxx xxxxxx finanční xxxxxx, xxxxxxx klasifikace xx xxxxxxx při xxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X33 písm. a) |
documentation |
Informace o tom, xxx xxxxxx xxxxxxxx xxxx xxxxxx finanční xxxxxx, xxxxxxx klasifikace xx xxxxxxx xxx xxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx hodnota, xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie, xxxxxxx xxxxxxx xxxxxxxx byly xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) xxx iii) |
documentation |
Informace x&xxxx;xxx, xxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie, xxxxxxx xxxxxxx xxxxxxxx xxxx modifikovány. [Odkaz: Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx akcie, xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx; Smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [member]] |
||||
ifrs-full |
InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis |
text |
label |
Informace x&xxxx;xxx, xxx byly xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx, že xxxx očekávané xxxxxxx xxxxxx xxxxxxxxx na xxxxxxxxxxxx základě |
Zveřejnění: IFRS 7 odst. 35F xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx xxxxxxxx seskupeny x&xxxx;xxxxxxx, xx byly xxxxxxxxx xxxxxxx ztráty xxxxxxxxx xx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxx xxx uplatněny xxxxxxxxx xx xxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx aktiv |
Zveřejnění: IFRS 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxx xxx xxxxxxxxx xxxxxxxxx xx xxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxx včetně xxxx, xxx xxxxxx xxxxxxxx: x) xxxx, xxx xx úvěrové xxxxxx xxxxxxxxxx aktiva, xxxxx xxxx modifikováno xxx xxxxxxxxx xxxxxxx xxxxxxx xx výši xxxxxxxxxxx xxxxxxxxx ztrát xx xxxx xxxxxx, xxxxxxxx xx té xxxx, xx tato xxxxxxx xxxxxxx xxxxxx xxxx xx vyčíslování xx výši xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx; x&xxxx;x) xxxxxxx, do xxxx míry xx xxxxxxx položka x&xxxx;xxxxxxxxxx xxxxx, xxxxx splňují xxxxxxxx xxxxxxx x&xxxx;xxxx x), následně xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx úvěrových xxxxx xx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, zda x&xxxx;xxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx metodiky xxxxxxxxx reálné xxxxxxx, xxxxxxx xxxxxxxxxx kapitálové xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 odst. 47 xxxx.&xxxx;x) bod ii) |
documentation |
Informace x&xxxx;xxx, xxx a jak xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx metodiky xxxxxxxxx xxxxxx hodnoty x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxx xxx akciové xxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxXxxXxxxxXxxxxxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx další xxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx byla xx xxxxxxxx xxxxxxxxx xxxxxx hodnoty xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxx než xxxxxxx xxxx) xxxxxxxxxxx xxxxx specifika těchto xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxXxxXxxxxXxxxxxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx xxxx xx xxxxxxxx xxxxxxxxx reálné xxxxxxx zakomponovány xxxxxxx xxxxxxxxxx, poskytnuté xxxxxxx xxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, zda x&xxxx;xxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx ostatní xxxxxxxxxx xxxxxxxxxxxx opcí (xxxx xxxxxxxxx tržní xxxxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, zda účetní xxxxxxxx xxxxxxx případné xxxxxxx stanovené xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx xxxxxxxx splnila xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx, které xx xx ni vztahují. [Xxxxx: Kapitálové požadavky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxXxXxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxXxxxxXxXxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, zda xx zpětně získatelná xxxxxx xxxxxx reálnou xxxxxxxx xxxxxxxx o náklady xx xxxxxx xxxx xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX 36 odst. 130 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, zda xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx (xxxxxxxxxxxx xxxxxxxx) xxxx xxxxxxx xxxxxxxx sníženou o náklady xx prodej xxxx xxxx hodnotou x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXXXXxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx standard XXXX [xxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXXXXxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx IFRS, xxxxx xxx xxxxxx přijat xxxxxx xxxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxx standard XXXX“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 písm. a) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxx použitým x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [member] |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxx xxxxxxxx k metodám xxxxxxxx k ocenění smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx spadajících do xxxxxxx xxxxxxxxxx standardu XXXX 17“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X.XX instant |
label |
Vstupní xxxxxxxx x&xxxx;xxxxxxx použitým x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 písm. a) |
documentation |
Hodnota vstupní xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;101, xxxxxxxxxx: xxxxxx xx 1. 1. 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, IFRS 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
InsuranceContractsByComponentsAxis |
axis |
label |
Pojistné xxxxxxx podle jednotlivých xxxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;100 písm. c), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Pojistné xxxxxxx xxxxx jednotlivých xxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 písm. c), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxx podle jednotlivých xxxxxx, xx.&xxxx;xxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxxx xxxx, rizikové úpravy xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx x&xxxx;xxxxx z pojistné xxxxxxx. Xxxxx člen představuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Pojistné smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx pojistného xxxxx x&xxxx;xxxxxxx na pojistná xxxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;100 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx [abstract] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;100 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny xxxxxxxx xxxxxxx v členění xxxxx zbývajícího xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx. Xxxxx xxxx představuje také xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxx xxxxxxx xxxxx zbývajícího xxxxxxxxxx xxxxx a nákladů na xxxxxxxx xxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Xxxxx: Pojistné xxxxxxx [member]] |
||||
ifrs-full |
InsuranceContractsIssuedMember |
member |
label |
Vystavené pojistné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;107, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 109, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;131 písm. a), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Vystavené xxxxxxxx xxxxxxx, které xxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;54 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vystavených xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxx. [Odkaz: Xxxxxx; Xxxxxxxxx pojistné xxxxxxx [member]] |
||||
ifrs-full |
InsuranceContractsIssuedThatAreLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 odst. 54 písm. ma), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;78 písm. b) |
documentation |
Částka xxxxxxxxxxx xxxxxxxxxx xxxxx, které xxxx závazky. [Odkaz: Xxxxxxx; Xxxxxxxxx pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;99 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx; Xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx xx xxxxxxx období |
||||
periodEndLabel |
Závazek (aktivum) x&xxxx;xxxxxxxxxx xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxXxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv xx&xxxx;xxx xxxxx, xxxxxxx x&xxxx;xxxxx přímé účastí, x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxxxx základ xxxxxxxxx xxxxxx (nákladů) z pojistného xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx a ostatním úplným xxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 písm. c) |
documentation |
Částka závazku (xxxxxx) x&xxxx;xxxxxxxxxx smluv xx xxx&xxxx;xxxxx xxxxxxx xxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx mezi xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledkem x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx, xx xxx xxxx xxxxx xxxxxxx. [Odkaz: Xxxxxxx (aktivum) z pojistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 – zveřejnění |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx, xx xxxxxx základě xxxxx xxxxxx (xxxxxxxxxx) přijímá xxxxxxxx xxxxxxxx riziko xxxx xxxxxx (xxxxxxxxxx) xxx, že souhlasí x&xxxx;xxxxxxxxxx xxxxxxxxxx, pokud xx xxxxxx xxxxxxxxx xxxxxxx událost x&xxxx;xxxxxxxxxxx (xxxxxxxx xxxxxxx) xxxxxxxxx xxxxxxxxx pojistníka. Xxxxxxxxxxx xxxx xxxxxxxxxx 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 písm. c), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 101, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 odst. 107, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 109 |
documentation |
Tento xxxx xxxxxxxxxxx smlouvy, xx xxxxxx základě xxxxx xxxxxx (výstavce) xxxxxxx významné xxxxxxxx xxxxxx xxxx strany (xxxxxxxxxx) xxx, xx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxx xx určitá xxxxxxxxx nejistá xxxxxxx x&xxxx;xxxxxxxxxxx (xxxxxxxx xxxxxxx) xxxxxxxxx ovlivnila xxxxxxxxxx. Xxxxxxx xxxxxx v IFRS 17 na pojistné xxxxxxx xx xxxxxxxx xxxxxx xx: a) držené xxxxxxxx smlouvy, x&xxxx;xxxxxxxx: x) odkazů xx&xxxx;xxxxxxxxx xxxxxxxx xxxxxxx a ii) xxxxx xxxxxxxx 60–70A xxxxxxxxx XXXX 17; x) xxxxxxxxxx xxxxxxx x&xxxx;xxxxx dobrovolné účasti, xxxxx&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxxx pojistné smlouvy, x&xxxx;xxxxxxxx xxxxxx na pojistné xxxxxxx x&xxxx;xxxx.&xxxx;3 písm. c) XXXX 17 x&xxxx;xxxxx&xxxx;xxxxxxxx 71 IFRS 17. Xxxxxxxxxx smlouva x&xxxx;xxxxx xxxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxx, který xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxx doplněk k částce, xxxxx xxxxxxxxx xxxx xxxxxxx, xxxxx částky: x) x&xxxx;xxxxx se xxxxxxxxxxx, že budou xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx; x) xxxxxxx xxxxxx xxxx xxxxxx xxxx smluvně xx vůli výstavce; x&xxxx;x) xxxxx xx xxxxxxx xxxxxxxxx xx: x) xxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx xxxx xxxxxxx; xx) xxxxxxxxxxxxx x/xxxx xxxxxxxxxxxxxxx investičních výnosech x&xxxx;xxxxxx xxxxxxx xxxxx xxxxxxxx výstavcem xxxx xxx) xxxxx xxxx xxxxxx účetní xxxxxxxx xxxx fondu, xxxxx xxxxxxxxx xxxxxxx. Tento xxxx představuje také xxxxxxxxxx hodnotu xxx xxx „Pojistné smlouvy“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxXxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxx xxxxxxx, xxx na xxxxx byla xxxxxxx xxxxxx alokace xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 106, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxx pojistné smlouvy, xxx xx&xxxx;xxxxx xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx. Metodou xxxxxxx xxxxxxxxxx xx xxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx 53 xx 59 xxxxxxxxx IFRS 17, xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx skupiny xxxxxxxxxx smluv. |
||||
ifrs-full |
InsuranceContractsThatAreAssets |
X instant, debit |
label |
Pojistné xxxxxxx, které xxxx 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 [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxx, xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx aktivy, xx xxxxx období |
||||
ifrs-full |
InsuranceContractsThatAreLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;99 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, které jsou xxxxxxx. [Xxxxx: Xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx, na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxxx, které xxxx xxxxxxx, xx xxxxx období |
||||
ifrs-full |
InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember |
member |
label |
Pojistné xxxxxxx, xx xxxxx byla xxxxxxx metoda xxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 100 písm. c) |
documentation |
Tento xxxx představuje pojistné xxxxxxx, na které byla xxxxxxx xxxxxx alokace xxxxxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx xxxxxx popsaná x&xxxx;xxxxxxxxxx 53 až 59 xxxxxxxxx XXXX 17, xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx ze xxxxxxxxxxx xxxxxxxxxx krytí skupiny xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx pojištění |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka nákladů xxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 110 |
documentation |
Částka, xxxxx xxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxx pojistných xxxxx vyplývající z: x) xxxxxx xxxxxx xxxxxxx xxxxx a změn xxxxxx xxxxxxx xxxxx x&xxxx;x) dopadu xxxxxxxxxx xxxxxx a změn xxxxxxxxxx xxxxxx; xxxxx x) x&xxxx;xxxxxxxxxx takových změn x&xxxx;xxxxxx pojistných xxxxx x&xxxx;xxxxx xxxxx účasti, xxxxx by xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx, xxx xxxxxx xxx xxx xxxxxxxxxxx xxxx.&xxxx;45 xxxx.&xxxx;x) bodu xx), xxxx.&xxxx;45 písm. b) bodu xxx), xxxx.&xxxx;45 xxxx.&xxxx;x) xxxx xx) xxxx xxxx.&xxxx;45 písm. c) bodu xxx) xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx jsou xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (náklady) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, xxxxx xxxxx reklasifikovány xx&xxxx;xxxxxxxxxxxxx xxxxxxxx, před xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 80 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, která xx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxx xxxx xxxxxxxx reklasifikována xx xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx, před xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, xxxxx xxxxx xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 91 písm. a), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;80 xxxx.&xxxx;x), zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) z pojistného xxxxxx z vystavených xxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxx z hospodářského xxxxxxxx x&xxxx;xxxxxxxx v ostatním xxxxxx xxxxxxxx x&xxxx;xxxxx xxxx xxxxxxxx reklasifikována xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Příjmy (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;82 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) z pojistného plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxxxx je xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;82 xxxx.&xxxx;x) xxx ii), zveřejnění: xxxxxx od 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 výnosů xxxxxxxxxxx ze skupiny xxxxxxxxxxx pojistných xxxxx. Xxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxx vyplývajících xx xxxxxxx xxxxxxxxxx xxxxx uvádět x&xxxx;xxxxxx, xxxxx odráží xxxxxxxxxxxx, xxxxxx xxxxxx jednotka xx tyto služby xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxx xxxxxxx [member]; Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx z pojistných smluv xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx z pojistných xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z pojistných xxxxx, alokace xxxxxx xxxxxxxxxx, xxxxx se xxxx xxxxxxxx získání xxxxxxxxx xxxx z pořízení xxxxxxxx smlouvy |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 106 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxxx, xxxxx se xxxx xxxxxxxx získání xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx. [Odkaz: Výnosy x&xxxx;xxxxxxxxxx smluv; Xxxxxxxxx (xxxxxx) v důsledku xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, částky xxxxxxxxxxx xx změnami xxxxxxx xx zbývajícího xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 odst. 106 písm. a) |
documentation |
Částka xxxxxx z pojistných xxxxx xxxxxxxx x&xxxx;xxxxx období x&xxxx;xxxxxxxxxxx se xxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx krytí. [Odkaz: Xxxxxx z pojistných smluv; Xxxxx závazky xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxx ztráty [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxx, xxxxxx související xx xxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxx ze zbývajícího xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxxxxxx úpravy xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;106 xxxx.&xxxx;x) xxx ii) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx x&xxxx;xxxxxxxxxxx se xxxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx rizika xxxxx&xxxx;xxxx.&xxxx;X124 xxxx.&xxxx;x) standardu XXXX 17. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx smluv; Xxxxxxxx xxxxxx týkající xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxXxXxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, marže x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx xx hospodářského výsledku x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 písm. a) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx výnosů z pojistných xxxxx xxxxxxxx v daném xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx smlouvy xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx převodu xxxxxxxxxx xxxxxx x&xxxx;xxxxx období xxxxx xxxx. B124 xxxx. x) xxxxxxxxx XXXX 17. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx xxxxx; Xxxxx z pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxxxx xx&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxx v očekávané xxxx xx&xxxx;xxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z pojistných xxxxx xxxxxxxx v daném xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxxxx plnění vynaloženými x&xxxx;xxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx předpokládanými xx xxxxxxx xxxxxx období xxxxx&xxxx;xxxx.&xxxx;X124 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx smluv; Xxxxxxx na pojistná xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx částky |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 xxxx.&xxxx;x) xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z pojistných xxxxx vykázaná x&xxxx;xxxxxx xxxxxxxxxxx s případnými xxxxxx xxxxxxxx, například xxxxxxx xx základě xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxx xxxx.&xxxx;X124 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx smluví] |
||||
ifrs-full |
InsuranceRiskMember |
member |
label |
Pojistné xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 125, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 127, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxx xxx finanční xxxxxx převedené xx xxxxxxxx smlouvy xx 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, IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;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 xxxxxxx xxxxxxxxxxxx složek), xxxx xxxxxxxxxx xxxxxxx xx&xxxx;xxxxxxxx xxxxxx, odpisy peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, xxxxx, které xx týkají minulé xxxxxx, a změny, které xx xxxxxx xxxxxxx xxxxxx. [Xxxxx: Vystavené xxxxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Náklady xx xxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx služby xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx výnosy z pojistných xxxxx x&xxxx;xxxxxxx xx&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxx xx&xxxx;xxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv; Xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx, xxxx než xxxxxx (náklady) z finančních xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx z pojistných xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx poskytované z pojistných xxxxx [abstract] |
||
ifrs-full |
IntangibleAssetFairValueUsedAsDeemedCost |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx, x&xxxx;xxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxx xxxxxxxxx IFRS xxxxxx xxxxxxx xxxxxxx 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 písm. c) xxx ii) |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxx prostřednictvím xxxxxx dotace. [Odkaz: Xxxxxx xxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxXxXxxxxxxxxxXxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxx xxxxxxxxxxxxxxx xxxxxx dotace, xxxxxxx vykázaná reálná xxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) xxx i) |
documentation |
Počáteční reálná xxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxx xxxxxx; Nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx aktiva a goodwill xx xxxxx období |
||||
ifrs-full |
IntangibleAssetsAndGoodwillAbstract |
label |
Nehmotná xxxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx a goodwill. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxx nehmotných xxxxx x&xxxx;xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxxx xxx xxxxxx jednotku |
Zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, která jsou xxxxxxxx xxx xxxxxx xxxxxxx xxxxxx xxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
IntangibleAssetsMaterialToEntityAxis |
axis |
label |
Nehmotná xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
IntangibleAssetsMaterialToEntityMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx nehmotná xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Nehmotná xxxxxx významná xxx xxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Nehmotná xxxxxx významná xxx xxxxxx jednotku] |
||||
ifrs-full |
IntangibleAssetsOtherThanGoodwill |
X instant, debit |
label |
Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxx podstaty. Xxxx xxxxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx [abstract] |
||
ifrs-full |
IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets |
X instant, debit |
label |
Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxxx aktiva, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;124 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxx xx xxxx xxxxxxxx, xxxxx byla xxxxxxxxx xxxxxxxx xxxxxx oceňována xx uznání pomocí xxxxxx pořizovacích xxxxxxx. [Xxxxx: Nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu, xxxxxxxxx aktiva |
Zveřejnění: XXX 38 odst. 124 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx částkách. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva s výjimkou xxxxxxxxx [member] |
Příklad: XXX 36 xxxx.&xxxx;127, zveřejnění: XXX&xxxx;38 odst. 118, xxxxxxx: XXXX&xxxx;16 odst. 53 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxxx xxxxxxxxxx aktiv s výjimkou xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Nehmotná aktiva 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 xxxx.&xxxx;124 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx, xxxxx xx vztahuje x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nehmotná xxxxxx zastavená jako xxxxxxxxx závazků |
Zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx jako zajištění xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx kombinacích nebo xxxxxxxxx xxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx s pojistnými xxxxxxxxx xxxxxxxx v podnikových kombinacích xxxx převodech portfolia. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]; Xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu; Xxxx xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
IntangibleAssetsUnderDevelopment |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx: XXX&xxxx;38 xxxx.&xxxx;119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, která xxxxxxxxxxx tato nedokončená xxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;38 odst. 119 písm. g) |
documentation |
Tento xxxx představuje xxxxx xxxxxxxxxx aktiv, xxxxx xxxxxxxxxxx tato nedokončená xxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxx jsou xxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. d) |
documentation |
Částka xxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx s neurčitou xxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 36 odst. 134 xxxx. x), xxxxxxxxxx: XXX 36 odst. 135 písm. x), zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx s neurčitou xxxxx xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti [member] |
Zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx. Xxxxxxxxxxx xxxx standardní hodnotu xxx xxx „Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxxx dobou xxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx praxe: XXX 38 xxxx.&xxxx;119, xxxxxxxxxx: XXXX&xxxx;6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx vykázaných xx xxxxxxxx xxxxxx x&xxxx;xxxxxxx s účetními pravidly xxxxxx xxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx aktiv, xxxxx xxxxxxxxxxx nehmotná xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx náklady [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nákladů, xxxxx xxxxxx xxxxxxxx vynaloží x&xxxx;xxxxxxxxxxx s vypůjčením xxxxxxxxxx, xxxxx xxxx xxxxx xxxxxxx vztaženy k akvizici, xxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxx součást pořizovacích xxxxxxx xx xxxx xxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx toků u penězotvorné xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx náklady |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx vynaloží. |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx hodnota XXXX. Xxxxx se tento xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní veličina xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Aktiva xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [member]; Xxxxxx diverzifikace rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úrokové xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx. X13 xxxx. x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 písm. d), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Úrokové xxxxxxx; Xxxxxxx na zaměstnanecké xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, plány xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty |
Zveřejnění: IFRS 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nákladů x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty. [Odkaz: X&xxxx;xxxxxx hodnotě [xxxxxx]; Xxxxxxx náklady; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxx), xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx (xxxxxx) xxxxxxxxxxx x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Úrokové xxxxxx (náklady); Xxxxxxx xx zaměstnanecké xxxxxxx xx skončení xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx definovaných xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxxxxx (výnosy), xxxxx xxxxxxxxxxxx požitků |
||||
ifrs-full |
InterestExpenseIncomeDefinedBenefitPlansAbstract |
label |
Úrokové xxxxxxx (xxxxxx), xxxxx xxxxxxxxxxxx požitků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (výnosu) |
Zveřejnění: IAS 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, který xxxxxxx x&xxxx;xxxxxxx xxxx. [Odkaz: Xxxxxxx náklady; Čisté xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxxx příslibů x&xxxx;xxxxxxxxxxxx xxxxxxx představují xxxxxxx xxxxxxx závazku x&xxxx;xxxxxxxxxxxx xxxxxxx a měly by xxx xxxxxxxx xxxxxxx xxxxxxxx. Úrokové xxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxx čistého xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx aktiva xxxxxxxxxxxx požitků) x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxxx hodnotou. Xxxxx x&xxxx;xxxxxx maximální výše xxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx z definovaných xxxxxxx a měly by xxx označeny kladnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxXxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx bankovní xxxxx x&xxxx;xxxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxxx xx xxxxxxxx xxxxx a kontokorentní xxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxxx xxxxxxxxxxxxx úvěry] |
||||
ifrs-full |
InterestExpenseOnBonds |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx na xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových nákladů xx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx náklady; Xxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx půjčky |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxx. [Odkaz: Úrokové xxxxxxx; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx na xxxxxx xxxxxxx nástroje. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxx xx xxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka úrokových xxxxxxx na xxxxxx xx xxxx. [Odkaz: Xxxxxxx xxxxxxx; Vklady xx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx na xxxxxx xx xxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx na xxxxxx xx xxxxxxxxx. [Odkaz: Xxxxxxx náklady; Xxxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx finanční xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx. |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx označené xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty. [Odkaz: Xxxxxxx náklady; Xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, označené xxx xxxxxxxx xxxxxxxxxx xxxx následně] |
||||
ifrs-full |
InterestExpenseOnFinancialLiabilitiesHeldForTrading |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx finanční xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Úrokové xxxxxxx; Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úrokové xxxxxxx xx závazky x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 xxxx. b) |
documentation |
Částka xxxxxxxxx nákladů na xxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx z leasingu] |
||||
ifrs-full |
InterestExpenseOnLiabilitiesDueToCentralBanks |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxxxxx bankám |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx nákladů xx xxxxxxx vůči xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx xxxx xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úrokové xxxxxxx xx ostatní xxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka úrokových xxxxxxx na xxxxxxx xxxxxxxx závazky. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx xxxxxxxx závazky] |
||||
ifrs-full |
InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx dohody x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nákladů xx xxxxxx x&xxxx;xxxxxxx xxxxxx a hotovostní xxxxxxxxx xxxxxxxxxxx cenných xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx kolaterál zapůjčených xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty [abstract] |
||
ifrs-full |
InterestIncomeDefinedBenefitPlans |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx výnosy; Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx definovaných xxxxxxx] [Xxxxxxx: Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx nákladu (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úrokové xxxxxx xxxxxxxx u aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx aktiv oceňovaných xxxxxxxx xxxxxxxx nebo xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X xxxx. b) |
documentation |
Částka xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx oceňovaných xxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx vykázanou xx ostatního xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx (xxxxxxx); Finanční xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy (náklady) xxxxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx, xxxxxxx xxxxxxx standardu XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx standardu IFRS 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx (náklady) xxxxxxxx u finančních xxxxxxx xxxxxxxxxxxxxxxxx z kategorie aktiv xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxx xxxx ztráty, prvotní xxxxxxx standardu XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx aktiv xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx standardu IFRS 9. [Xxxxx: Xxxxxxxx závazky] |
||||
ifrs-full |
InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx oceněných naběhlou xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 xxxx. b) |
documentation |
Částka xxxxxx xxxxxxxxxxxxx z úroků x&xxxx;xxxxxxxxxx xxxxx oceněných xxxxxxxx hodnotou. [Odkaz: Xxxxxxx výnosy; Finanční xxxxxx x&xxxx;xxxxxxx hodnotě] |
||||
ifrs-full |
InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxxxx výnosy x&xxxx;xxxxxxxxxx xxxxx, xxxxx nejsou x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv, xxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úrokové xxxxxx u realizovatelných xxxxxxxxxx xxxxx |
Xxxxxxx praxe: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 112 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxXxxXxxxXxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx z prostředků x&xxxx;xxxxxxxx na xxxxxxxxxx xxxxxx u centrálních xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxx xx bankovních xxxxxx x&xxxx;xxxxxxxxxxx xxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxxxx prostředky x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx bank] |
||||
ifrs-full |
InterestIncomeOnCashAndCashEquivalents |
X duration, credit |
label |
Úrokové xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů [Odkaz: Xxxxxxx xxxxxx; Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx dluhových xxxxxxxx. [Odkaz: Xxxxxxx xxxxxx; Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxx. [Odkaz: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx. |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxx z finančních xxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxxxxx xxxxxx 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 x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx k obchodování |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx výnosů x&xxxx;xxxxxxxxxx xxxxx určených x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxx výnosy; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úrokové xxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;112 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxx; Investice držené xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Časové xxxxxxxxx úrokových výnosů xx xxxxxxxxxxxxxx finančních xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 odst. 20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx plynoucích x&xxxx;xxxxx xx znehodnocených finančních xxxxx xxxxxxxxx po xxxxxxxxxxxx xx použití xxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx peněžních xxxx xx xxxxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx rozlišení xxxxxxxxx xxxxxx xx znehodnocených xxxxxxxxxx aktiv [abstract] |
||
ifrs-full |
InterestIncomeOnLoansAndAdvancesToBanks |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx výnosů x&xxxx;xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Úrokové výnosy; Xxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxXxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy x&xxxx;xxxxx a záloh poskytovaných xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových výnosů x&xxxx;xxxxx a záloh xxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxx x&xxxx;xxxxxx xxxxxxxxxxx zákazníkům] |
||||
ifrs-full |
InterestIncomeOnLoansAndReceivables |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx z úvěrů x&xxxx;xxxxxxxxxx |
Xxxxxxx xxxxx: datum konce xxxxxxxxx 1. 1. 2023, IAS 1 xxxx.&xxxx;112 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx z úvěrů x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx xxxxxx; Jiná xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx a hotovostního xxxxxxxxxx xxxxxxxxxxx xxxxxxx papírů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx o zpětném odkupu x&xxxx;xxxxxxxxxxxx kolaterálu xxxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxx odkupu x&xxxx;xxxxxxxxxx xxxxxxxxx zapůjčených xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. b) |
documentation |
Zvýšení (snížení) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxx v důsledku xxxxx x&xxxx;xxxx na xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Práva na xxxxxxx související se xxxxxxxxx přísliby z definovaných xxxxxxx, v reálné hodnotě] |
||||
ifrs-full |
InterestPaidClassifiedAsFinancingActivities |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx placené, xxxxxxxxxxxxx xxxx financování |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx 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 u placených xxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx placené |
||||
ifrs-full |
InterestPaidClassifiedAsOperatingActivities |
(X) duration, xxxxxx |
xxxxx |
Xxxxx placené, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx, klasifikovaný xxxx provozní činnosti. |
||||
negatedTerseLabel |
Úroky xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úroky |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxx2Xxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx – fáze 2 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 39 odst. 108H, xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 16 xxxx.&xxxx;X1X, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;50, zveřejnění: datum xxxxx platnosti 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.1.10 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxxxxx úrokových xxxxx – fáze 2 (xxxxx xxxxxxxxx XXXX 9, XXX 39, XXXX 7, XXXX 4 a IFRS 16) xxxxxxx x&xxxx;xxxxx 2020. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx týkající xx xxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxx se xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 24J xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx týkající xx xxxxxxxxx xxxxx. Xxxxxxxxxxx také standardní xxxxxxx xxx xxx „Xxxxxxxxxx hodnoty xxxxxxxx xx xxxxxxxxx xxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
InterestRateMeasurementInputMember |
member |
label |
Úroková sazba, xxxxxxx veličina pro xxxxxxx [member] |
Příklad: IFRS 13 xxxx.&xxxx;X36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx, která se xxxxxxx xxxx xxxxxxx xxxxxxxx xxx ocenění. |
||||
ifrs-full |
InterestRateRiskMember |
member |
label |
Úrokové xxxxxx [xxxxxx]] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;127, zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx xx), zveřejnění: XXXX&xxxx;7 – Xxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxx rizika, xx xx reálná hodnota xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxx nástroje bude xxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxxxxx sazeb. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx xxxxx [member] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx o úrokovém xxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxx xxxx [xxxxxx] |
Xxxxxxx xxxxx: IFRS 7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx úrokové xxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx úrokové xxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxx xxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pohledávka z úroků |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z přijatých úroků xxxxxxxxxxxxx xxxx investiční xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx, klasifikovaný xxxx xxxxxxxx činnost |
Zveřejnění: IAS 7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxx úroky |
||||
ifrs-full |
InterestRevenueCalculatedUsingEffectiveInterestMethod |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx vypočtené xxxxxx xxxxxx efektivní xxxxxxx xxxx. |
Xxxxxxxxxx: XXX 1 odst. 82 písm. x), xxxxxxxxxx: účinný xx 1. 1. 2023, IAS 1 odst. 82 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx úrokového xxxxxx, xxxxxxxxx xxxxxx xxxxxx xxxxxxxxx úrokové xxxx. Xxxxxx efektivní xxxxxxx xxxx xx xxxxxx, xxxxx xx xxxxxxx xxx xxxxxxx xxxxxxx hodnoty xxxxxxxxxx xxxxxx nebo finančního xxxxxxx a při alokaci x&xxxx;xxxxxxxx úrokového výnosu xxxx xxxxxxxxx xxxxxxx xx xxxxxxxxxxxxx výsledku xx dané xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX 1 odst. 85, xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23, zveřejnění: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx k finančním xxxxxxx xxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx výsledku. [Odkaz: Xxxxxx; Finanční aktiva xxxxxxx reálnou xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxx stupně [xxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX20X, xxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 7 xxxx.&xxxx;XX25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
InternalCreditGradesMember |
member |
label |
Interní xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X písm. a), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. IG20C, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. IG25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx, vyvinuté samotnou xxxxxx jednotkou. |
||||
ifrs-full |
InternallyGeneratedMember |
member |
label |
Vytvořený vlastní xxxxxxxx [member] |
Zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxx samotnou xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxxxxXxXxxxXxXxxxxXxxxxxXxxxxx2011 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx hodnota xxxxxxx x&xxxx;xxxxxxxxx s úhradami xxxxxxxx xx xxxxx, xxx xxxxx bylo xxxxx xxxxxxxxxxx na xxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx smluvní xxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;2 odst. 51 xxxx.&xxxx;x) xxx ii) |
documentation |
Vnitřní xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, x&xxxx;xxxxxxx bylo xxxxx xxxxxxxxxxx xx xxxxxxxx xxxx xxxx xxxxxx xx konci účetního xxxxxx xxx xxxxxxx xxxxx smluvní xxxxxx (xxxx. xxxx xx xxxxxxxxxx xxxxx (share xxxxxxxxxxxx xxxxxx, XXX)). Xxxxxxx xxxxxxx xx xxxxxx mezi reálnou xxxxxxxx akcií, x&xxxx;xxxxxxx xxxxxx xx xxxxx xxxxxxx xxxxxx xxxxx (xxxxxxxxx nebo xxxxxxxxxxx) xxxx xxxxx má xxxxx xxxxxxxx, x&xxxx;xxxxxxxxx xxxxx, xxxxxx xx xxxxx smluvní xxxxxx xxxx (nebo v budoucnosti) xx tyto xxxxx xxxxxxxx. Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xxxx transakce, xxx xxxxxx xxxxxxxx: x) xxxxxx xxxxx nebo xxxxxx xx xxxxxxxxxx xxxxxx zboží xxxx xxxxxx (xxxxxx xxxxxxxxxxx) x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx; xxxx x) xx xxxxxxx závazek xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxx o úhradách xxxxxxxx xx akcie x&xxxx;xxxxxxx, xxx xxxx zboží xxxx služby obdrží xxxx xxxxxx xxxxxxxx xx xxxxxxx, x&xxxx;xxxxxxx xxxx právo xxxxxxxxxxx xx xxxxxxxx xxxx xxxx xxxxxx xx xxxxx účetního xxxxxx xxx uděleno xxxxx xxxxxxx xxxxxx (např. xxxx xx xxxxxxxxxx xxxxx (xxxxx xxxxxxxxxxxx xxxxxx, XXX)). |
||||
xxxx-xxxx |
Xxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxx: IAS 1 xxxx.&xxxx;68, xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 xxxx. b) |
documentation |
Hodnota xxxxxxxxxxxx xxxxx. [Xxxxx: Zásoby] |
||||
totalLabel |
Aktuální xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxxxx xxxxxxx hodnotou xxxxxxxx x&xxxx;xxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx v čisté xxxxxxxxxxxxxx hodnotě. |
Obvyklá praxe: XXX&xxxx;2 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Zásoby xxxxxxxx xxxx xxxxxxx xx xxxxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx xxxx zástava xx xxxxxxxxx xxxxxxx. [Xxxxx: Zásoby] |
||||
ifrs-full |
InventoriesTotal |
X instant, xxxxx |
xxxxx |
Xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 písm. g) |
documentation |
Částka xxxxx: a) držených xx xxxxxx prodeje x&xxxx;xxxxxx xxxxxxxxx; x) x&xxxx;xxxxxxx xxxxxx xxx xxxxxxxx prodej; xxxx x) ve xxxxx xxxxxxxxx xxxx obdobných xxxxxxx, které xx xxxxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxx xxxxx nakoupené x&xxxx;xxxxxx k dalšímu xxxxxxx, xxxxxx například xxxxxxxxxx xxxxx, xxxxx xx xxxxxx xxxxxxx prodeje xxxxxxxx maloobchodní xxxxxxxx, xxxx xxxxxxx x&xxxx;xxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx. Xxxxxx také xxxxxxxx xxxxxx jednotkou xxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx určené xx xxxxxxxx xx xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx zásoby xxxxxxxx xxxxxxx; Xxxxxxxx obchodní xxxxx; Xxxxxxxx xxxxxxxxxxx xxxxxx; Pozemky] |
||||
ifrs-full |
InventoryCostFormulas |
text |
label |
Popis xxxxx xxxxxxxxxxx vzorců |
Zveřejnění: IAS 2 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Zásoby xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. B64 xxx x), xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx nabytých x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxx2011 |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x), xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxx v souvislosti xx xxxxxxxx hodnoty xxxxx xx xxxxxx xxxxxxxxxxxxxxx xxxxxxx. [Odkaz: Zásoby] |
||||
commentaryGuidance |
Pro xxxxx xxxxx by xxxx být xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Pokud se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx zadat xxxxxxxx hodnotu XBRL. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;12 odst. B16, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxx xx xxxxxx xxxxxx, xxxxxx xxx xx xxxxxxxxx xxxxxxx xxxxxx v pořizovacích xxxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxx na xxxxxxx aktivech xxxxxx xxxxxxxx, xx níž xxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxxxxxxx zahrnuje xxxxx xx xxxxxxxxxxxx výsledku xxxxxxxx, do níž xxxxxxxxxx. Xxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxx na ostatním xxxxxx výsledku xxxxxxxx, xx xxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxx xxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky x&xxxx;xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx závazků x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxx XXX 39 nebo IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx, xxxxxx přispívající x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx. |
Xxxxxxx: XXX 19 odst. 142 xxxx. f) |
documentation |
Částka, xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: IFRS 12 odst. B23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxx fondy, xxxxxxxxx xxxxx přispívající x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxxxxxxxx xxxxx přispívají x&xxxx;xxxxxx xxxxxxx aktiv x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [member]; Xxxxxxxxxx xxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxxxxx fondy, xxxxxx xxxxxxxxxxxx k reálné xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;85, xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx. b) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx, xxxxxxxxx úroky a dividendy. |
||||
ifrs-full |
InvestmentProperty |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. b), xxxxxxxxxx: XXX 40 xxxx.&xxxx;76, xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx (xxxxxxx nebo xxxxxx – xxxxxxxx xxxx xxxxxx – xxxx obojí) držené (xxxxxxxxxx nebo xxxxxxxx xxxx aktivum x&xxxx;xxxxx x&xxxx;xxxxxxx) xxxxx xx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx nebo xx xxxxxx xxxxxxxxxx či xxxxxxx než za xxxxxx: x) používání xxx výrobě xxxx xxxxxxxxx zboží či xxxxxx xxxx pro xxxxxxxxxxxxxxx xxxxx; nebo x) xxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx celkem |
||||
periodStartLabel |
Investiční xxxxxxxx xxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxxx nemovitý xxxxxxx xx xxxxx období |
||||
ifrs-full |
InvestmentPropertyAbstract |
label |
Investiční xxxxxxxx majetek [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxxXxXxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx nemovitý xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx se xxxxxxxxxx XXXX 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, v okamžiku xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;78 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx v době xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx se xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx [member]; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, jehož xxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
InvestmentPropertyCompletedMember |
member |
label |
Dokončený investiční xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Dokončený xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXXX&xxxx;1 odst. 30 |
documentation |
Hodnota xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, u nějž xxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx podle xxxxxxxxx XXXX xxxxxx xxxxxxx xxxxxxx xxxx xxxxxxx pořizovací xxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 odst. 94, xxxxxxx: XXXX 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxx investičního xxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxxxx, xxxxx je xxxxxxxxxxx xxxx stavěn xxx budoucí využití xxxx investiční xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
InvestmentPropertyUnderConstructionOrDevelopmentMember |
member |
label |
Nedokončený investiční xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx nedokončený xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx metodou [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Investice xxxxxxxxxx ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxx rizika xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx investic xxxxx xxxxxxxxx xxxxxxxx, xxx xxxxxxx xxxxxx nesou xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx do xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx investic xx xxxxxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxx účetní xxxxxxx účetní xxxxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx investic x&xxxx;xxxxxxxxxxxx xxxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx. [Odkaz: Přidružené xxxxxxx [xxxxxx]; Investice xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxxxx nástrojů xxxxxxxx xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxx]] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje investice xx kapitálových nástrojů, xxxxx účetní xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxx do xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou do xxxxxxxxx xxxxxxx výsledku“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx úplný výsledek] |
||||
ifrs-full |
InvestmentsInJointVentures |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx závěrce |
Zveřejnění: IAS 27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx do xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx účetní xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx do společných xxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx do xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx metodou. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Investice xx xxxxxxxxx podniků vykázané x&xxxx;xxxxxxxxxxxx účetní závěrce |
Zveřejnění: XXX&xxxx;27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx investic xx dceřiných xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx do xxxxxxxxx xxxxxxx, společných xxxxxxx x&xxxx;xxxxxxxxxxxx podniků xxxxxxxx v individuální xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykázaná x&xxxx;xxxxxxxxxx xxxxxx závěrce xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx podniky [xxxxxx]; Xxxxxxxxx xx dceřiných xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx podniků xxxxxxxx v individuální xxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxx xxxxxxx, společných xxxxxxx a přidružených xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx účetní xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxx x&xxxx;xxxxxxxx investic xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady x&xxxx;xxxxx xxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxxxx kombinacích. |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx transakcí xxxxxxxxxx xxxxxxxx od xxxxxx xxxxx a převzetí xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx kapitál xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx kapitál [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx kapitál. |
||||
ifrs-full |
IssuedCapitalOrdinaryShares |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx, xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 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 xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx vyplývající x&xxxx;xxxxx xxxxxxxxxxx akcií. [Xxxxx: Xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx vlastního xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx prostřednictvím xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxx xxxxx x&xxxx;xxxx „Xxxxx základního xxxxxxxx“ x&xxxx;xxxx „Xxxxxx xxxxxxxxx xxxxxxxx“, xxxx xx xxxxxx xxxxxxxx xxxx xxxx základního xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xx xx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxx xxxxx xxxxxxxx, xxx vykazované xxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxxx kapitál, xxxx zda xxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx ocenění aktiv xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx, ocenění xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx nástroje účetní xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx iii) |
documentation |
Zvýšení xxxxxxx xxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou v důsledku xxxxx těchto kapitálových xxxxxxxx. [Odkaz: V reálné xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx ocenění xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800100XxxxxxxxxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxXxxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx [800100] Dílčí xxxxxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxx |
|
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800200XxxxxxxxXxXxxxxxXxxXxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx položky jsou xxxxxxxxxx xxxxxxx v části [800200] Xxxxxxx příjmů x&xxxx;xxxxxxx |
|
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800300XxxxxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx jsou xxxxxxxxxx xxxxxxx x&xxxx;xxxxx [800300] Výkaz x&xxxx;xxxxxxxxx xxxxxx, xxxxxxxxxx dalších xxxxxxxxx |
|
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800400XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx položky xxxx xxxxxxxxxx popsány x&xxxx;xxxxx [800400] Výkaz xxxx xxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxx xxxxxxxxx |
|
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxx xxxxxxxx účtů časového xxxxxxxxx xxx cenové xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Hodnota xxxxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxx bank a které xxxxx xxxxxx xxxxxx xxxxxxxxx přijaty a zpracovány. |
||||
ifrs-full |
ItemsInCourseOfTransmissionToOtherBanks |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xx xxxxxx xxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 55 |
documentation |
Hodnota xxxxxxx, xxxxx xxxx xxxxxxxxx xx jiných bank, xxx xxxxx xxxxx xxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx 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 jednotlivé xxxxxxx podmíněných závazků. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx xxxxxxxxxxx xxxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
JointControlOrSignificantInfluenceMember |
member |
label |
Účetní xxxxxxxx, xxxxx spoluovládají xxxx mají xxxxxxxxx xxxx xx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 24 odst. 19 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxx, které xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx vliv xx xxxxxx xxxxxxxx. Spoluovládání xx xxxxxxx xxxxxxxxx xxxxx na xxxxxxxx xxxxxxxx, xxx existuje xxxxx xxxxx, xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx jednomyslný xxxxxxx xxxxx xxxxxxxxxxxx xx xx ovládání. Podstatný xxxx je xxx xxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx jednotky, xx xxx bylo xxxxxxxxxxx, xxx není to xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx zásad. |
||||
ifrs-full |
JointOperationsAxis |
axis |
label |
Společné činnosti [xxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. B4 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
JointOperationsMember |
member |
label |
Společné xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 12 odst. X4 xxxx. c) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxxxx xx závazků xxxxxxxxxx xx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx [axis] |
Zveřejnění: XXX 27 odst. 16 xxxx. b), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. x), zveřejnění: XXXX&xxxx;12 odst. B4 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 xxxx.&xxxx;39X, zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
JointVenturesMember |
member |
label |
Společné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 27 odst. 16 xxxx. x), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 písm. x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X4 písm. b), zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. a), zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. a) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxx spoluovládající xxxxxx práva xx xxxxx aktiva xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xx xxxxxxx je xxxxxx xxxxxxxx spoluvlastníkem [member] |
Zveřejnění: XXX 24 xxxx.&xxxx;19 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx podniky, xx xxxxxxx xx xxxxxx xxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx xxxxxx xxxxxx. [Xxxxx: Klíčoví xxxxxxx vedení xxxxxx xxxxxxxx xxxx mateřského xxxxxxx [member]] |
||||
ifrs-full |
KeyManagementPersonnelCompensationOtherLongtermBenefits |
X duration, debit |
label |
Odměny xxxxxxxx xxxxxx vedení, xxxxxxx dlouhodobé xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx xxxxxx xxxxxx ve xxxxx xxxxxxxxx dlouhodobých xxxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Ostatní xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx; Xxxxxxx členové vedení xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx klíčovým xxxxxx xxxxxx, xxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx klíčovým xxxxxx xxxxxx xx formě 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 vedení, xxxxxx xxxxxx xx xxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx náhrad xxxxx xxxxxxxxxxx vedení xx xxxxx úhrad xxxxxxxx xx xxxxx. [Xxxxx: Klíčoví členové xxxxxx xxxxxx xxxxxxxx xxxx mateřského xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx, krátkodobé xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx členům xxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx mateřského xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx klíčovým xxxxxx vedení, xxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx xxxxxx vedení ve xxxxx požitků xxx xxxxxxxxxx ukončení pracovního xxxxxx. [Odkaz: Xxxxxxx xx xxxxxxx xxx xxxxxxxxxx ukončení pracovního xxxxxx; Xxxxxxx xxxxxxx xxxxxx účetní jednotky xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxXxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 24 odst. 19 xxxx. f) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx či xxxxxxx xx xxxxxxxxx, řízení x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxx 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, budov a zařízení xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx jednotkou pro xxxxxxx x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky x&xxxx;xxxxxx |
Xxxxxxx: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxx a odepisovatelné budovy xx xxxxxxx xxxxxxxxx xxxxxx xxxxxx jednotkou xxx xxxxxxx v její xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx a budovy xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx a budovy [xxxxxx] |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx xx podobné xxxxxxxxx xxxxxx xxxxxx xxxxxxxxx pro využití x&xxxx;xxxx činnosti. [Xxxxx: Xxxxxx; Xxxxxxx; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 16 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx pozemků, budov x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx účetní xxxxxxxxx xxx xxxxxxx v její xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember |
member |
label |
Od xxxxxxxx xx xxxxxxx xxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. IG31A |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx od patnácti xx dvaceti let. |
||||
ifrs-full |
LaterThanFiveYearsAndNotLaterThanSevenYearsMember |
member |
label |
Od xxxx do xxxxx xxx [member] |
Příklad: IFRS 7 xxxx. B11, xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx xx xxxx xx sedmi xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxXxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xx xxxxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx. x), xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx úsek xx xxxx do xxxxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx 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: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxx let. |
||||
ifrs-full |
LaterThanFourMonthsMember |
member |
label |
Od xxxx měsíců [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx xx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx do xxxx xxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: XXXX 16 odst. 97, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx. B11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxx xx xxxx do xxxx let. |
||||
ifrs-full |
LaterThanOneMonthAndNotLaterThanSixMonthsMember |
member |
label |
Od xxxxxxx xx šesti měsíců [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. X11, xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx od jednoho xx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xx xxx xxxxxx [member] |
Příklad: IFRS 7 xxxx. X11 xxxx. x), xxxxxxx: XXXX&xxxx;7 xxxx. B35 xxxx. x), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx od xxxxxxx xx xxx měsíců. |
||||
ifrs-full |
LaterThanOneMonthAndNotLaterThanTwoMonthsMember |
member |
label |
Od xxxxxxx xx dvou xxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 odst. 112 písm. x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37, xxxxxxx: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx jednoho xx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xxxx xx xxxx let [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxxxxx xxxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxXxxXxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx jednoho roku xx xxx xxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X11, xxxxxxx: XXXX&xxxx;7 xxxx. X35 xxxx. x), příklad: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx od xxxxxxx xx tří let. |
||||
ifrs-full |
LaterThanOneYearAndNotLaterThanTwoYearsMember |
member |
label |
Od xxxxxxx xxxx do xxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 16 odst. 94, zveřejnění: XXXX 16 odst. 97, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;132 písm. b), xxxxxxx: XXXX&xxxx;7 odst. B11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxxxxx xxxx xx dvou xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;61 xxxx.&xxxx;x), příklad: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxx xx xxxxxxx roku. |
||||
ifrs-full |
LaterThanSevenYearsAndNotLaterThanTenYearsMember |
member |
label |
Od xxxxx xx xxxxxx xxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X11, příklad: IFRS 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx xx xxxxx xx deseti let. |
||||
ifrs-full |
LaterThanSixMonthsAndNotLaterThanOneYearMember |
member |
label |
Od xxxxx xxxxxx do xxxxxxx roku [xxxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX&xxxx;7 xxxx. X35 písm. d), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX28 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx úsek xx xxxxx xxxxxx xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxx xxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx časový úsek xx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxx xx xxxxxxxx xxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. B11, xxxxxxx: XXXX 7 xxxx. 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: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx časový xxxx xx deseti xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxXxxXxxxxXxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx do xxxx měsíců [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx xx xxx xx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxXxxXxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xxxxxx xx xxxxxxx roku [member] |
Příklad: XXXX 7 xxxx. X11 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxx xxxxxx xx jednoho xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxXxxXxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xx xxxxx xxxxxx [xxxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 odst. X11, xxxxxxx: IFRS 7 odst. X35 písm. c), příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX28 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxx od xxx xx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37, xxxxxxx: XXXX 7 xxxx. IG20D |
documentation |
Tento xxxx xxxxxxxxxxx časový xxxx xx xxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xx pěti xxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX&xxxx;7 xxxx. X35 xxxx. x), xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx od xxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx tří do xxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 112 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 16 xxxx.&xxxx;94, xxxxxxxxxx: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxx xx xxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xxx [member] |
Příklad: IFRS 7 xxxx. X11, xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx od xxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxXxxxxXxxXxxXxxxxXxxxXxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xx dvaceti xxxx xxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx od xxxxxxx do xxxxxxx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxxXxxXxxXxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xx tří xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;37, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx od xxxx xx tří xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx dvou xx xxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx xx dvou xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xxx xx xxx xxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 112 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 16 odst. 94, xxxxxxxxxx: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 písm. b), příklad: XXXX&xxxx;7 odst. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxx do xxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx xxxx využita výjimka x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 16 odst. 55 |
documentation |
Částka xxxxxxx x&xxxx;xxxxxxxxxxxx leasingů xxxxxxxxxx xxxxx xxxxxxxx 6 standardu XXXX 16. Xxxxxxxxxx xxxxxxx xx xxxxxxx, x&xxxx;xxxxx xxxx trvání xxxxxxxx xx xxx xxxxxxxx xxxx 12 měsíců nebo xxxx. Leasing, který xxxxxxxx xxxx xx xxxxx, xxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx praxe: IAS 16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx představující xxxxxxxxxxx xxxxx držených xx xxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx z leasingu |
Zveřejnění: IFRS 16 xxxx.&xxxx;47 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx k leasingům xxxxxx xxxxxxxx. Leasing xx xxxxxxx nebo xxxx xxxxxxx, xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx po určitou xxxx xxxxxxx xx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx z leasingu [xxxxxx] |
Xxxxxxx: IAS 7 – X&xxxx;Xxxxxxxxxxxx závazků x&xxxx;xxxxxxxxxxx, xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: XXXX&xxxx;7 odst. 35M xxxx.&xxxx;x) xxx&xxxx;xxx), příklad: XXXX 7 odst. 35N |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx s leasingy. |
||||
ifrs-full |
LeasesAsLesseeRelatedPartyTransactions |
X duration |
label |
Leasingy xxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx, kdy účetní xxxxxxxx vystupuje xxxx xxxxxxx v transakcích xx xxxxxxxxxxx stranami. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx maximální xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx pronajímatele, xxxxxxxxx xx spřízněnými xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx, kdy účetní xxxxxxxx vystupuje jako xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx být zpravidla xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [member]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Nově určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
LegalFormOfEntity |
text |
label |
Právní xxxxx xxxxxx jednotky |
Zveřejnění: XXX 1 xxxx.&xxxx;138 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx struktuře, x&xxxx;xxxxxx xxxxx účetní xxxxxxxx xxxxxxxxx svou činnost. |
||||
ifrs-full |
LegalProceedingsContingentLiabilityMember |
member |
label |
Podmíněné xxxxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx procesů. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Rezerva xx xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, příklad: 10 A soudní věc, xxxxxxx: IAS 37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx právní xxxxxxx [Odkaz: Jiné xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xx xxxxxx xxxxxxx celkem |
||||
ifrs-full |
LegalProceedingsProvisionAbstract |
label |
Rezerva na xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx právní xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 10 X&xxxx;xxxxxx xxx, příklad: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx na xxxxxx procesy. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
LengthOfLifeOfLimitedLifeEntity |
text |
label |
Délka xxxx použitelnosti xxxxxx xxxxxxxx s omezenou dobou xxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxx použitelnosti x&xxxx;xxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
Xxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx&xxxx;1 hierarchie xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;142, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx jako xxxxxx xxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx (xxxxxxxxxx) xxxx na xxxxxxxxx xxxxxx pro xxxxxxxxx aktiva xx xxxxxxx, k nimž xx xxxxxx xxxxxxxx xxxxxxx xx dni 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 člen xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx 2 x&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;2 hierarchie reálných xxxxxx [xxxxxx]; Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
Xxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx&xxxx;2 xxxxxxxxxx reálných xxxxxx [member] |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx hierarchie xxxxxxxx xxxxxx, kde jsou xxxx xxxxxx xxx xxxxxx xxxxxxx použity xxxxxx xxxx xxx xxxxxxxx xxxx zahrnuté xx xxxxxx 1, xxxxx jsou přímo xx nepřímo xxxxxxxxxxxxx xxx xxxxxxx xx xxxxxxx. |
||||
xxxx-xxxx |
Xxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx hodnot, xxx xxxx jako xxxxxx xxx xxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx pro aktivum xx xxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx, xxx xxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxx x&xxxx;xxxxx xxxx získány xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx xxxxxx xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxXxXxxxxxXxxxxxxxXxxxXxxxxXxxxxxxxxxxxxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxx zúčastněnými xxxxxxxx. |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. d) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx x&xxxx;xxxx xxxxxx xxxxxx jednotky xx plánu definovaných xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx subjekty. Xxxxxxxxx xxxxxxxxx, xx xxxxxxx xx mohl xxxxx xxxx vyplynout, xxxx xxxx xxxx podíl xxxxxx jednotky na xxxxxxxxx xxxxxxxxxxx xx xxxxx xxxx podíl xxxxxx xxxxxxxx xx xxxxxxxx xxxxx aktivních xxxxx, xxxxxxxx a bývalých xxxxx, xxxxx mají xxxxx xx požitky, xxxxx xx xxxx xxxxxxxxx k dispozici [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 29 xxxx.&xxxx;39 písm. c) |
documentation |
Hodnota xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx k přepracování xxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxx měnou xx xxxx xxxxxxxxxxxxx ekonomiky. |
||||
ifrs-full |
LevelOfRoundingUsedInFinancialStatements |
text |
label |
Úroveň xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;51 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx&xxxx;xxxxxxxxxx xxxxxxxx xxxxxx [axis] |
Zveřejnění: XXX 19 xxxx.&xxxx;142, xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
Liabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 55, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x), xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23, zveřejnění: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx stávajícího xxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx minulých xxxxxxxx. Xxxxxxxxxx xxxxx xx xxxxxx, které xx xxxxxxxxx xxxxxxxx ekonomický xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx celkem |
||||
negatedLabel |
Závazky |
||||
periodStartLabel |
Závazky xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx [abstract] |
||
ifrs-full |
LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources |
X instant, xxxxxx |
xxxxx |
Xxxxxxx z průzkumu a vyhodnocení xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxx, zemní xxxx a podobné xxxxxxxxxxxxx xxxxxx xxxx, xx xxxxxx xxxxxxxx získá xxxxxxx xxxxx xx xxxxxxx ve xxxxxxxxxx xxxxxxx, xxxxx i stanovení xxxxxxxxx xxxxxxxxxxxxxxx a komerční xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky z financování |
Příklad: XXX&xxxx;7 odst. 44D |
documentation |
Částka xxxxxxx, x&xxxx;xxxxx xxxxxxx xxxx xxxx xxxx budoucí xxxxxxx xxxx xxxxx xxxxxxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxx xxxxxxx toky z financování. [Xxxxx: Peněžní xxxx x&xxxx;(xxxxxxx x) xxxxxxxxxxx; Xxxxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Závazky x&xxxx;xxxxxxxxxxx xx xxxxx období |
||||
ifrs-full |
LiabilitiesArisingFromFinancingActivitiesAxis |
axis |
label |
Závazky x&xxxx;xxxxxxxxxxx [xxxx] |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx z financování [member] |
Příklad: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx závazky x&xxxx;xxxxxxxxxxx. Xxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxxx x&xxxx;xxxxxxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Xxxxx: Závazky x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;55, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IFRS 4 xxxx.&xxxx;37 písm. b), xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. e), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX20 xxxx.&xxxx;x), příklad: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxx xxxxxxxxxx smluv [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv celkem |
||||
periodStartLabel |
Závazky xxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx na xxxxxxx období |
||||
periodEndLabel |
Závazky plynoucí x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx bankami |
||||
ifrs-full |
LiabilitiesForIncurredClaimsMember |
member |
label |
Závazky xx xxxxxxxxx pojistných xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx: x) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxxxxx z titulu xxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxx, včetně xxxxxxxx, které xxxxxxx, xxx x&xxxx;xxxxx nejsou xxxxxxxx xxxxxx xxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxx na pojištění; x&xxxx;x) xxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxx xxx xxxxxxxx x) x&xxxx;xxxxx xx xxxxxx: x) xxxxxxxxxx xxxxxx, xxxxx již xxxx xxxxxxxxxx; xxxx xx) xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxx částek, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxx a které xxxxxx zahrnuty do xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxx xx xxxxx xxxxxxxxxxx do působnosti XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xx vzniklých xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17. [Xxxxx: Závazky xx xxxxxxxxx pojistných xxxxxx [member] |
||||
ifrs-full |
LiabilitiesFromSharebasedPaymentTransactions2011 |
X instant, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;51 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. Xxxxxxxxx s úhradami xxxxxxxx na xxxxx xxxx xxxxxxxxx, kdy xxxxxx xxxxxxxx: x) xxxxxx xxxxx nebo xxxxxx xx xxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx (xxxxxx xxxxxxxxxxx) x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na xxxxx; xxxx b) xx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx x&xxxx;xxxxxxx, xxx xxxx xxxxx xxxx xxxxxx xxxxxx xxxx xxxxxx xxxxxxxx xx skupině. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [member]] |
||||
ifrs-full |
LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 5 odst. 38 |
documentation |
Částka xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx skupinách klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxx [Xxxxx: Xxxxxxx; Vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [member]] |
||||
ifrs-full |
LiabilitiesIncurred |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 písm. f) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xx xxx xxxxxxxx (xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx) jakožto xxxxxxxxxxxx xxxxxxxxx xxx podnikových xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013 |
X duration, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxxxxxx nabytých xx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx jiných xxxxxxxxx, xxxxxxx xxxxxxxx xx xxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx třetí xxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 98 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxxx s neoddělitelným xxxxxxxx xxxxxxxxx xx třetí xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxxx s neoddělitelným xxxxxxxx posílením xx xxxxx xxxxxx. Xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx osu „Závazky xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxxxx“, není-li použit xxxxx další xxxx. [Xxxxx: Xxxxxxx; X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
LiabilitiesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 |
documentation |
Tento xxxx představuje xxxxxxxxx xxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxxxxx zdroj x&xxxx;xxxxxxxx minulých událostí. Xxxxxxxxxx zdroj xx xxxxxx, xxxxx xx xxxxxxxxx xxxxxxxx ekonomický xxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxx závazků“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx nebo xxxxx xxxxxxxxx kapitálu x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. IG22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx částí xxxxxxxxx kapitálu v souvislosti x&xxxx;xxxxx xxxxxxxxxx účasti. Xxxxx xxxxxxxxxx účasti xx xxxxxx xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx: x) xxxxxx, u nichž xx pravděpodobné, xx xxxxx významnou xxxxx xxxxxxxxx xxxxxxxxx xxxxxx; x) xxxxxx, jejichž xxxxxx xxxx xxxxxx xx xxxxxxx xx xxxx výstavce, a c) xxxxxx, xxxxx se xxxxxxx xxxxxxxxx xx: x) xxxxxxxxxx xxxxxx xxxxxxx smluv xxxx xxxxxxxx xxxx smlouvy, xx) xxxxxxxxxxxxx x/xxxx xxxxxxxxxxxxxxx investičních xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxxxxx výstavcem xxxx xxx) zisku xxxx xxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx xxxxxx xxxxxxxx, která xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxXxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky, xxxxx xxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx penzijních xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx z pojistněmatematické xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx v účetní závěrce xxxxxx xxxxxxxx v souvislosti xx xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazků vykázaných x&xxxx;xxxxxx xxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxxxxx jednotkami. [Odkaz: Xxxxxxx; Xxxxxxxxxxxxxxx strukturované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx, xxxxx vznikají, xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 a nederivátové xxxxxxxxxx smlouvy xxxx xxxx xxxxxxx z těchto xxxxx vyplývající. |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazků, xxxxx xxxxxxxx, protože xxxxxxxxxx xxxxxxx smlouvy spadající xx&xxxx;xxxxxxx působnosti IFRS 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx, xx xxx se xxxxxxxx xxxxxxxx omezení |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;13 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx účetní xxxxxxx xxxxxxx, xx xxx xx vztahují významná xxxxxxx (xxxx. xxxxxxx, xxxxxxx xxxx xxxxxxxxx) x&xxxx;xxxxxxxx schopnosti xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx s vysokým xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxxx účetního období |
Zveřejnění: XXX 1 xxxx.&xxxx;125 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx závazků, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxx xxxxxx, xx x&xxxx;xxxx xxxxx příštího xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxx úpravě xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků |
Zveřejnění: XXX 19 xxxx.&xxxx;140 písm. a) |
documentation |
Částka xxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx definovaných požitků xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx požitků maximální xxxx xxxxx. [Xxxxx: Xxxxx definovaných požitků [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx se xxxxxxx x&xxxx;xxxxxxxxx se xxxxx xxx „Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků“: xxxxxxxx hodnota závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxx závazek x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxx xx být xxxxxxxx xxxxxxx xxxxxxxx; xxxxxx xxxxx xxxxxxx xxxxx xxxxxxx z definovaných požitků (xxxxxxx xxxxx aktivum xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx xx být xxxxxxxx xxxxxxxx xxxxxxxx; xxxxx xxxxxxxxx xxxx aktiv xxxxxxx xxxxx závazek x&xxxx;xxxxxxxxxxxx požitků a měl xx být označen xxxxxxx xxxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xxxxxxx (xxxxxxx) z definovaných xxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Čistý xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxxxxxxx z licenčních poplatků. |
||||
ifrs-full |
LicencesAndFranchises |
X instant, xxxxx |
xxxxx |
Xxxxxxx a koncese |
Příklad: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx vlastněných xxxxx xxxxxx xxxxxxxxx a právo xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, zboží, xxxxxx, xxxxxxx, xxxxxxxxxx xxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx účetní xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxxx na xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx jinou xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx činnost x&xxxx;xxxxxxxx názvu, zboží, xxxxxx, xxxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxx a materiálů xxxxxxxxxxxx jinou xxxxxx xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx aktiv, xxxxxxxxxxxxxxx xxxxx na xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx jinou xxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx smlouvy životního xxxxxxxxx [member] |
Obvyklá xxxxx: xxxxx konce platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 – zveřejnění |
documentation |
Tento xxxx xxxxxxxxxxx smlouvy o životních xxxxxxxxxx. [Odkaz: Xxxx xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
LifetimeExpectedCreditLossesMember |
member |
label |
Očekávané xxxxxxx xxxxxx xx xxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx očekávané xxxxxxx xxxxxx xxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx očekávané xxxx xxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxx xxxxxxxxx očekávaných xxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved |
text |
label |
Popis cílů xxxxxxxxx xxxxx x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxxx, xx xxxxxxxxx xxxxxxx xxxx xxxxxxx reálnou xxxxxxx předmětných aktiv x&xxxx;xxxxxxx. |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxx metod x&xxxx;xxxxxxx, xxxxx mohou xxxxxxxx, xx xxxxxxxxx xxxxxxx xxxx odrážet xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx, xxxxx xxxxxx vzájemné xxxxxxxxxx xxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Řádkové položky xxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx hodnotu xxx xxx „Přiřazení xxxxxxx xxxxx xxxxx xxxxxx xxxxxx“, není-li xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx položky (xxxxxxxxx xxxxxxx)&xxxx;xxxxxx o úplném xxxxxxxx, xx xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx položek) výkazu o úplném xxxxxxxx, ve xxxxxxx xxxx xxxxxxx odpisy xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx_xxx |
XxxxXxxxxXxxXxxxxxxxxxxxxXxxxxxxxx |
xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxxx |
|
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxx představujících xxxxxxxxxxxxx xxxxxxxxxxxx v odúčtovaných finančních xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xx kterých xxxx vykázány xxxxxx xxxxxxx xxxxx a pasiv xxxxxxxxxxxxxxx xxxxxxxxxxxxx angažovanost x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxx: IFRS 7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx, xx xxxxxx xxxxxxxx xxxx xxx xxxxxxxx xxxxxx své xxxxxxxxxx xxxxxxxxxxx s finančními xxxxxxx, xxxxx xx xxxxx poskytnutím xxxxxxxxx xxxx xxxxxx finančního xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 odst. 41 |
documentation |
Tento člen xxxxxxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 xxxx. X8X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx závazné xxxxxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx v podnikových xxxxxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxx 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 a záloh, xxxxx xxxxxx xxxxxxxx xxxxxxxx bankám. |
||||
ifrs-full |
LoansAndAdvancesToCustomers |
X instant, debit |
label |
Úvěry x&xxxx;xxxxxx zákazníkům |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx zákazníkům. |
||||
ifrs-full |
LoansAndReceivables |
X instant, xxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nederivátových xxxxxxxxxx xxxxx s pevně xxxxxxxx xxxx vyčíslitelnými xxxxxxxxx, xxxxx nejsou xxxxxxxx xx aktivním xxxx, xxxxx: x) xxxx, xxxxx xxxxxx xxxxxxxx xxxxx prodat xxxx xxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxx xxxxx klasifikována xxxx xxxxxx x&xxxx;xxxxxxxxxxx, x&xxxx;xxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx nebo xxxxxx; x) xxxx, xxxxx xxxxxx xxxxxxxx xxx výchozím xxxxxx xxxxxx xxxx xxxxxxxxxxxxxx; xxxx x) xxxx, x&xxxx;xxxxxxx xxxxxxx xxxxxx xxxxxx xxxx xxxxxxx xxx xxxxxxxxx investice x&xxxx;xxxxxx xxxxxx xxx xxx xxxxxxxx bonity xxxxx a která xxxxx xxxxxxxxxxxxx xxxx realizovatelná. Xxxxx xxxxxxx xx xxxxxxx xxxxx, xxxxx xxxxxx xxxxx ani xxxxxxxxxxxx (xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxxxx xxxxx), xxxx xxxxxx xxx pohledávkou. [Xxxxx: Xxxxxxxxxx finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxx, kategorie [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx v rámci xxxxxxxxxx xxxxx. [Odkaz: Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxxXxxxxXxxxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxxxx, u kterých xxxx věřitel xxxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxxxx, x&xxxx;xxxxxxx xxxx xxxxxxx požadovat xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;18 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Úvěry xxxxxxxxxx státu |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx státu. |
||||
ifrs-full |
LoansToGovernmentMember |
member |
label |
Úvěry poskytnuté xxxxx [xxxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx úvěry poskytnuté xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá xxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 55 |
documentation |
Dlouhodobá část xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxx dlouhodobých xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx výpůjčky [xxxxxx] |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx výpůjčky. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx |
Xxxxxxx: IAS 37 xxxx. –, xxxxxxx: 10 X&xxxx;xxxxxx xxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx rezervy xx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx ostatní xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx dlouhodobých xxxxxx. [Xxxxx: Xxxxx xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx nevýhodné smlouvy |
Příklad: XXX&xxxx;37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobé xxxxxxx na xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xx nevýhodné smlouvy] |
||||
ifrs-full |
LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx: IAS 37 – X&xxxx;xxxxxxxx: zveřejnění, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx na xxxxxxxx xxxxxxx, uvedení xx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxx xx původního xxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá xxxxxxx xx restrukturalizaci |
Příklad: XXX&xxxx;37 odst. 70 |
documentation |
Částka xxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxxxx. [Xxxxx: Xxxxxxx na xxxxxxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá xxxxxxx xx záruky |
Příklad: XXX&xxxx;37 xxxx. –, příklad: 1 Xxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobé xxxxxxx na xxxxxx. [Xxxxx: Xxxxxxx na xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxx xx zbývajícího pojistného xxxxx. Účetní xxxxxxxx xxxxxxx (nebo xxxxx) xxxxxx ztráty xxxxxxx xx zbývajícího pojistného xxxxx xxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxx 47x 48 xxxxxxxxx IFRS 17. Xxxxxx xxxxxx určuje xxxxxx, xxxxx jsou xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxx xxxxxxxxx ze xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]; Čisté xxxxxxx xxxx xxxxxx xx xxxxxxxxxxx pojistného xxxxx xxx složky xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xx xxxxxxx odúčtování xxxxxxxxxx xxxxx oceněných xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;20X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx výkazu x&xxxx;xxxxxx xxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx oceněných xxxxxxxx hodnotou. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx oceněných xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx vzniklé x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx ve xxxxxxxxxxxxxxx jednotkách |
Příklad: XXXX 12 odst. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ztrát xxxxxxxxx účetní jednotce x&xxxx;xxxxxxxxxxx s jejími xxxxxx xx strukturovaných jednotkách. [Xxxxx: Xxxxxxxxxxxxxxx strukturované xxxxxxxx [member]] |
||||
ifrs-full |
LossesOnChangeInFairValueOfDerivatives |
(X) duration, xxxxx |
xxxxx |
Xxxxxx ze xxxx xxxxxx xxxxxxx derivátů |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxx xxxxxx xxxxxxx derivátů xxxxxxxx xx zisku xxxx ztráty. [Xxxxx: Xxxxxxxx [member]] |
||||
negatedLabel |
Ztráty xx xxxx xxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx investic |
||||
negatedLabel |
Ztráty x&xxxx;xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx dlouhodobých xxxxx [Odkaz: Dlouhodobá xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx z vyřazení xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. c) |
documentation |
Ztráty x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Odkaz: Pozemky, xxxxxx a zařízení] |
||||
negatedLabel |
Ztráty x&xxxx;xxxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z urovnání xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XXXXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx XXX [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxxxx LTE (Xxxx Xxxx Xxxxxxxxx) [Xxxxx: Xxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
Xxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx |
Xxxxxxx: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx zařízení x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx. [Xxxxx: Pozemky, xxxxxx a zařízení] |
||||
ifrs-full |
MachineryMember |
member |
label |
Strojní zařízení [xxxxxx] |
Xxxxxxx: IAS 16 xxxx.&xxxx;37 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx odepisovatelná xxxxxxx xxxxxxxx s dlouhou xxxxxxxxxx xxxxxxxxx v činnosti xxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxXxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxx xxxxxxx (xxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Odběratelé [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx standardní xxxxxxx xxx osu „Hlavní xxxxxxxxxx“, xxxx-xx použit xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxxx aktiv. |
||||
ifrs-full |
ManagementConclusionOnFairPresentationAsConsequenceOfDeparture |
text |
label |
Závěr ze xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx nedodržení xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 písm. a) |
documentation |
Závěr xx xxxxxx xxxxxx, že xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxx jednotky, xxxxx xx účetní xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx pro xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 odst. 62 |
documentation |
Tento xxxx xxxxxxxxxxx oceňovací xxxxxxxx, xxxxx xxxxxxx ceny x&xxxx;xxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx (xx. xxxxxxx) xxxxxx, xxxxxxx xxxx skupinu aktiv x&xxxx;xxxxxxx, xxxx xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx společnosti na xxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X5, xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx metodu xxxxxxxxx, xxxxx xx v souladu x&xxxx;xxxxxx xxxxxxxxx, který xxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx (xxxx. xxxxxxx XXXXXX, xxxxxxx xxxxxx, xxxxx za xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxx) na současném xxxx. [Odkaz: Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx ceny xx xxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 odst. X5, xxxxxxx: IFRS 13 xxxx. IE63 |
documentation |
Tento xxxx xxxxxxxxxxx konkrétní xxxxxx xxxxxxxxx, xxxxx xx x&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxxx, xxxxx zahrnuje xxxxxxx xxxxxx xxxxxxxxxxxxx xxx (xxxx. cenu za xxxx xxxxxxxxx) xx xxxxxxxxx xxxx. [Xxxxx: Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;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, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. a) xxx xx), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx riziko, xx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx toků finančního xxxxxxxx se bude xxxxx z důvodu xxxx xxxxxxx xxx. Xxxxx xxxxxx xxxxxxxx tři xxxxx rizik: měnové xxxxxx, úrokové xxxxxx x&xxxx;xxxx cenové xxxxxx. [Xxxxx: Měnové xxxxxx [xxxxxx]; Xxxxxxx riziko [xxxxxx]; Xxxx cenové xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 odst. B89 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx zákazníků [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx zákazníků“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Názvy xxxxxxxx x&xxxx;xxxxxxxxxx tituly |
Příklad: XXX 38 xxxx.&xxxx;119 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx titulů. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
MastheadsAndPublishingTitlesMember |
member |
label |
Názvy xxxxxxxx x&xxxx;xxxxxxxxxx tituly [xxxxxx] |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx nehmotných xxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxx registrací k použití xxxxx periodik x&xxxx;xxxxxxxxxxxx xxxxxx. [Odkaz: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxx [abstract] |
||
ifrs-full |
MaterialReconcilingItemsMember |
member |
label |
Významné xxxxxxx sesouhlasení [member] |
Zveřejnění: XXXX&xxxx;8 odst. 28 |
documentation |
Tento xxxx xxxxxxxxxxx významné xxxxxx, xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx ocenění [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. X7 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx metodu xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxx přístupem, xxxxx xx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx, xxxx jsou dluhové xxxxxxxx, xxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxxxx xx xxxxx xx xxxxx xxxxxxx papírů x&xxxx;xxxxx xxxxxxxxxxx kótovaným xxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx [xxxxxx]; Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 odst. 43 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Zralá xxxxxxxxxx aktiva xxxx xxxxxxx sklizně (x&xxxx;xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx aktiv) xxxx jsou xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx (x&xxxx;xxxxxxx plodících biologických xxxxx). [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx derivátových xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;39 xxxx. b) |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx derivátových xxxxxxxxxx xxxxxxx xxxxxx zbytkové xxxxxxx splatnosti u těch xxxxxxxxxxxx xxxxxxxxxx závazků, x&xxxx;xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxx načasování peněžních xxxx. [Xxxxx: Derivátové xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;39 písm. a) |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx finančních xxxxxxx (včetně xxxxx x&xxxx;xxxxxxxx finančních xxxxxxxx), xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx splatnosti. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;61, xxxxxxx: XXX&xxxx;19 xxxx.&xxxx;147 xxxx.&xxxx;x), zveřejnění: XXXX 15 xxxx.&xxxx;120 xxxx. x) xxx x), xxxxxxxxxx: IFRS 16 xxxx.&xxxx;94, xxxxxxxxxx: IFRS 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109X, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 132 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X písm. a), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;42X xxxx. e), příklad: XXXX 7 xxxx. X11 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka 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 xxxxxxxxx xxxxxx bez zohlednění xxxxxxxxxx xxxxx v její xxxxx xx jiných xxxxxxxxx posílení (xxxx. xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxx XXX 32). [Odkaz: Úvěrové xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx by xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx 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 xxxxxxxxxxxx [xxxxxx]; Xxxx úprav účetních xxxxxx xxxxxxxxxx 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 prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní veličina xxx ocenění [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx požadavku standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXXXX9XxxXxxXxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxx, xx xxxxx se xxxxxxxxxx požadavky xx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx IFRS 9. |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, která xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xx xxxxx se xxxxxxxxxx požadavky xx xxxxxxxxxxxx uvedené xx xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxxx míra xxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx hodnota XBRL. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx vykázaných podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální výše xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Finanční prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných standardy XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx 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 [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxxx xxxxxx u finančních aktiv xxxxxxxx jako oceňovaná xxxxxxx hodnotou vykázanou xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;9 písm. a) |
documentation |
Maximální míra xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx určených xxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx možná xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle předchozích XXXX [member]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx přechodu xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
MaximumExposureToCreditRiskOfLoansOrReceivables |
X instant |
label |
Maximální 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 míra xxxxxxxxx rizika x&xxxx;xxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx; Xxxxxxx xxxxxx [member]; Xxxxxxxxx xxxx xxxxxxxxx rizika] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční prognóza xxxxxxxxx (odchozích) peněžních xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Nově xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Účinek diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
ifrs-full |
MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17 |
X instant |
label |
Maximální xxxx xxxxxxxxx rizika, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 17 |
Zveřejnění: účinný xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;131 písm. a) |
documentation |
Částka, xxxxx nejlépe xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xx&xxxx;xxxxx xxxxxxxxxxxx xxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17. [Odkaz: Xxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Pokud xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné zadat xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Xxxx úprav xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Xxxxxxxx xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
ifrs-full |
MaximumExposureToLossFromContinuingInvolvement |
X instant |
label |
Maximální míra xxxxxxxxx xxxxxx ztráty x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, která xxxxxxx xxxxxxxxxxxx xxxxxxxxx vystavení xxxxxx xxxxxxxx ztrátě xxxxxxxxxxx z její xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx zadána xxxxxx xxxxxxx XBRL. Xxxxx xx tento prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [member]; Nově xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
MaximumExposureToLossFromInterestsInStructuredEntities |
X instant |
label |
Maximální xxxx xxxxxxxxx xxxxxx xxxxxx z podílů ve strukturovaných xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, která xxxxxxx xxxxxxxxxxxx maximální xxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx&xxxx;xxxxxx xx&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx hodnotu XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Úhrn xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx výše xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxXxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx, kterou xx účetní xxxxxxxx xxxxxxx absorbovat xxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx: XXXX 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxx xxxxxxxx xxxxxxx absorbovat xxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Nekonsolidované strukturované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;32X, xxxxxxxxxx: IAS 41 xxxx.&xxxx;50, xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. a) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxx xxxxx xxxxxx xxxxxxx pro xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxx xxxxxx xxxxxxx [member]; Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration |
X duration |
label |
Úpravy xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx aktiv, xxxxxxx, xxxxxxxxxxxxx podílů xxxx xxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. a) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx úprav provedených x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx aktiv, xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx položek xxxxxxxxxxxx, x&xxxx;xxxxx xxxx prvotní xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxxx xx období po xxxx xxxxxxxx, xxxxx xxxxxxx nabyvatel smí xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka nákladů xx xxxxxx xxxxx. |
||||
xxxx-xxxx |
Xxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx; |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;78 xxxx. x), xxxxxxx praxe: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace xxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxxxxx xxxxx zakoupených k dalšímu xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu, která xx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s podnikovými xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxx IFRS 3. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xx fúze [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx xxxxxxxx, xxxxx xx může vytvořit x&xxxx;xxxxxxxxxxx s podnikovými kombinacemi xxxx xxxxxx xxxxxxxxxx xxxxxxxxx XXXX 3. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
MethodOfAssessmentOfExpectedCreditLossesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxxxx očekávaných xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxx ztráty jsou xxxxxxx průměrem úvěrových xxxxx, kde xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxx zastupuje také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxxxx xxxxxxxxxxx úvěrových ztrát“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx metod xxxxxxx reálné hodnoty xxxxxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. f) xxx iv) |
documentation |
Popis metod xxxxxxx reálné xxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx protihodnota x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxx xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 40 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx analýzy xxxxxxxxxx xxx druhy tržního xxxxxx, xxxx je xxxxxx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxx riziko [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi 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;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxx. Xxxxxxxxx xxxx standardní hodnotu xxx xxx „Metody xxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx, použitých xx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx, použitých xx xxxxxxxxx doplňkových xxxxxxxxx účetní xxxxxxxx, xxxxx xxxxxxxx udává xxxxxxxxx v měně xxxxxxx xx xxxxxxx xxxx xxxx xxxx vykazování xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxx ke xxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx a finančních xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;11 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx metod xx stanovení částky xxxx reálné xxxxxxx xxxxxxxxxx xxxxx a finančních xxxxxxx způsobených xxxxxxx xxxxxxxxx xxxxxx, včetně xxxxxxxxxx vhodnosti příslušné xxxxxx. [Xxxxx: Úvěrové xxxxxx [member]; Finanční xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxxxxxXxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx, parametrů x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx, odrážejících xxxxxxxx závislosti xxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;41 písm. a) |
documentation |
Popis xxxxx, xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx citlivosti, jako xxxx. xxxxxxx x&xxxx;xxxxxx, xxxxxxxxxxxx vzájemné závislosti xxxx xxxxxxxxxx xxxxxx (xxxx. xxxxxxx xxxx xxxx měnové xxxxx), xxxxx xxxx používány x&xxxx;xxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx IFRS 17 [xxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxx smluv spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti xxxxxxxxx XXXX 17. Xxxxxxxxxxx xxxx standardní hodnotu xxx xxx „Xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx standardu XXXX 17“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx xx xxxxxxxxx xxxxxx rizika |
Zveřejnění: XXXX 7 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx xx stanovení xxxxxx xxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, třída [member]] |
||||
ifrs-full |
MethodUsedToAccountForInvestmentsInAssociates |
text |
label |
Metody xxxxxxx x&xxxx;xxxxxxxx investic xx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 písm. c), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 písm. c) |
documentation |
Popis xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxx použité x&xxxx;xxxxxxxx investic xx xxxxxxxxxx podniků |
Zveřejnění: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx metod xxxxxxxxx x&xxxx;xxxxxxxx investic xx xxxxxxxxxx podniků. [Xxxxx: Xxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx do dceřiných xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x), zveřejnění: XXX 27 odst. 17 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxx částky xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx u transakcí vykázaných xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 písm. l) bod iv) |
documentation |
Popis xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx vztahu u transakcí xxxxxxxxxx odděleně od xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx činností |
Obvyklá praxe: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx činností xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx činností [xxxxxx] |
Xxxxxxx xxxxx: IAS 16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx s důlní xxxxxxxx. [Xxxxx: Xxxxxx v souvislosti x&xxxx;xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx v souvislosti x&xxxx;xxxxx činností [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje nemovitosti x&xxxx;xxxxxxxxxxx s důlní 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 xxxxxxxxxxx xxxxx v souvislosti x&xxxx;xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx krátkodobá xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
MiscellaneousOtherComprehensiveIncomeAbstract |
label |
Různý xxxxxxx xxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Různé xxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx různých xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxx (náklady)] |
||||
ifrs-full |
MiscellaneousOtherOperatingIncome |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxx provozní xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx ostatních provozních xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx rezervy |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. d) |
documentation |
Částka xxxxxxx xxxxxxxxx rezerv. [Xxxxx: Jiné xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxx xxxxxxx rezervy xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx rezervy [abstract] |
||
ifrs-full |
MiscellaneousOtherProvisionsMember |
member |
label |
Různé xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxx. [Xxxxx: Ostatní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx ostatní xxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxx [abstract] |
||
ifrs-full |
ModelUsedToMeasureInvestmentProperty |
text |
label |
Vysvětlení xxxx, xxx účetní xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx použila xxxxx xxxxxxxxx xxxxxxx xxxxxxxx, nebo xxxxxxxxxx xxxxx. |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxx xxxxxxxx xxx oceňování investičního xxxxxxxxxx xxxxxxx použila xxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx pořizovací xxxxx. [Xxxxx: Xxxxx xxxxxxxxx xxxxxxx hodnotou [xxxxxx]; V pořizovacích xxxxxxxxx [xxxxxx]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;6, xxxxxxx: IFRS 7 xxxx. XX20X, příklad: XXXX 7 odst. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxxxxxxx úvěry x&xxxx;xxxxxxxxxxx xxxxxx xxxxx, xxx xxxxxxx slouží xxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Motorová xxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. f) |
documentation |
Částka xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx pozemní xxxxxxx xxxxxxxxx při činnosti xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx vozidla používaná xxx činnosti účetní xxxxxxxx. [Xxxxx: Pozemky, xxxxxx a zařízení] |
||||
ifrs-full |
MultiemployerDefinedBenefitPlansMember |
member |
label |
Sdružené xxxxx xxxxxxxxxxxx požitků [member] |
Zveřejnění: XXX 19 xxxx.&xxxx;33 xxxx. b), xxxxxxxxxx: XXX 19 odst. 34 xxxx. b) |
documentation |
Tento člen xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx (xxxxx xxxxxxxx xxxxx), xxxxx: x) xxxxxxxx xxxxxx přispívaná xxxxxxx xxxxxxxx xxxxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxx, x&xxxx;x) xxxxxxxxx tato aktiva x&xxxx;xxxxxxxxxxx požitků xxxxxxxxxxxx x&xxxx;xxxx než jedné xxxxxx xxxxxxxx na xxxxxxxx, xx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxx xxx ohledu xx to, xxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxx xx xxxx období [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. B11 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx metodu xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxx analýzu xxxxxxxxx xxxxxx v průběhu xxxxxxxx xxxxxx x&xxxx;xxxxxxx xx xx stanovení xxxxxx hodnoty xxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx podniku |
Zveřejnění: XXXX 3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx nebo podniků, xxx nimiž nabyvatel xxxxx xxxxxxxx v podnikové xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx přidruženého xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 písm. x) xxx i), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. b) xxx x), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx i) |
documentation |
Název přidruženého xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxXxx |
xxxx |
xxxxx |
Xxxxx účetní xxxxxxxx, xxxxx konsolidovaná xxxxxx xxxxxxx je x&xxxx;xxxxxxxxx xxx veřejné xxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx nejvyššího xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx podniku xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx xxxxxx závěrka x&xxxx;xxxxxxx xx xxxxxxxxx XXXX xx x&xxxx;xxxxxxxxx pro xxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxx [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxXxxXxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxx x&xxxx;xxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;26 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx orgánu xxxxxxx xxxxxx x&xxxx;xxxxxx xxxx xxxxxx s vykazující xxxxxx xxxxxxxxx (xx. xxxxxxxx, xxxxxxxxxxxxx nebo xxxxxxxxx xxxx). [Xxxxx: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx činností. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x) xxx x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x) xxx x), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx podniku. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxXxxxxxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx nadřazeného xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxx xxxxxxx přístupné xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 odst. 13 |
documentation |
Název xxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx sestavuje účetní xxxxxxx xxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;138 xxxx.&xxxx;x), xxxxxxxxxx: IAS 24 odst. 13 |
documentation |
Název xxxxxxxxxx xxxxxxx účetní xxxxxxxx. [Xxxxx: Mateřský xxxxxx [member]] |
||||
ifrs-full |
NameOfReportingEntityOrOtherMeansOfIdentification |
text |
label |
Název xxxxxxxxxx xxxxxx jednotky nebo xxxx způsob xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx vykazující xxxxxx xxxxxxxx nebo xxxx xxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 xxxx. x) xxx x), zveřejnění: XXX 27 odst. 17 xxxx. x) xxx x), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;12 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx dceřiného xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxXxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx ve xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;138 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;13 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxx podniku xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXX 26 odst. 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, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx aktiv, xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxx aktiva, xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx rozsahu [member]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxXxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx, xxxxxx xx účetní xxxxxxxx vystavena |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx aktiv, která xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx, xxxxxx xx xxxxxx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [member] |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx z pojistných xxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxx&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxx pojistných xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxXxxxxXxxXxxxxXxxXxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxx xx xxxxxxx xxxxx typu „xxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxx xxxxx xxxx“, za xxx se směňují xxxxx xxxxxxx xxxx |
Xxxxxxx: XXXX 7 xxxx. X11X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx (nediskontovaných) xxxxxxxxx xxxx xx xxxxxx x&xxxx;xxxxxx xxxxxxx za xxxxxxx swapy typu „xxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxx pevné xxxx“, xx xxx xx xxxxxxx xxxxx xxxxxxx xxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxx [member]] |
||||
ifrs-full |
NetAssetsLiabilities |
X instant, xxxxx |
xxxxx |
Xxxxxx (xxxxxxx) |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 písm. x), xxxxxxx: XXXX 1 xxxx. IG63 |
documentation |
Částka xxxxx xx odečtení částky xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxx (závazky) |
||||
ifrs-full |
NetAssetsLiabilitiesAbstract |
label |
Čistá xxxxxx (závazky) [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 odst. 93 xxxx. d), xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx aktiv x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx krátkodobá aktiva (xxxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx daňové xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx odpočtu odložených xxxxxxxx xxxxxxx, xxx xxxxxxxxx částka xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx než absolutní xxxxxx odložených xxxxxxxx xxxxxxx. [Xxxxx: Odložené xxxxxx xxxxxxxxxx; Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx odložené xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) xxx i) |
documentation |
Částka odložených xxxxxxxx závazků po xxxxxxx odložených xxxxxxxx xxxxxxxxxx, kdy xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xx xxxxx xxx xxxxxxxxx částka xxxxxxxxxx daňových xxxxxxxxxx. [Xxxxx: Odložené xxxxxx xxxxxxxxxx; Odložené xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 19 odst. 140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
NetDefinedBenefitLiabilityAssetMember |
member [xxxxxxx] |
xxxxx |
Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxxx požitků. Xxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Čisté xxxxxxx (aktiva) z definovaných xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Čisté závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx obdržené xxxxxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx odpočtu xxxxxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx vykázaná xx výkazu x&xxxx;xxxxxxxx xxxxxx po xxxxxxxx xxxxxx, xxxxx podléhají xxxxxxxxxxx xxxxxxx dohodě x&xxxx;xxxxxxxxx xxxx podobné xxxxxx x&xxxx;xxxxx nebyly xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx z čisté částky xxxxxxxxxx xxxxx, které xxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxx xxxxxxxx o zápočtu xxxx xxxxxxxx dohodám. |
||||
netLabel |
Čistá xxxxxxxx aktiva, xx xxxxx se vztahuje xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx, xx xxxxx xx vztahuje xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx, xx xxxxx se xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxx xxxxxx xx xxxxxx o finanční xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X xxxx. c) |
documentation |
Čistá částka xxxxxxxxxx xxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, vymahatelné rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx, xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxxx xxxxxx, xx xxxxx xx xxxxxxxx započtení, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx, xx která xx xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx o celkovém xxxxxxx xxxx xxxxxxx dohody, xx výkazu x&xxxx;xxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx závazky, na xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx dohody |
Zveřejnění: XXXX 7 odst. 13C písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx xxxxxxxx xx výkazu o finanční xxxxxx xx xxxxxxxx xxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxx podobné xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx oproti finančním xxxxxxxx x&xxxx;xxxxx částky xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx obdobným dohodám. |
||||
netLabel |
Čisté xxxxxxxx xxxxxxx, xx xxxxx se xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, xx které xx xxxxxxxx započtení, xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxx xxxxxx, xx xxxxxx x&xxxx;xxxxxxxx pozici |
Zveřejnění: XXXX 7 odst. 13C xxxx. c) |
documentation |
Čistá částka xxxxxxxxxx xxxxxxx, xx xxxxx xx vztahuje xxxxxxxxx, xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu nebo xxxxxxx dohody, xxxxxxxx xx výkazu o finanční xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxXxxxx |
Xxxxx finanční závazky, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx o celkovém zápočtu xxxx obdobné dohody, xx xxxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx obdobné dohody, xx výkazu x&xxxx;xxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
NetForeignExchangeGain |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;35, xxxxxxx xxxxx: IAS 21 xxxx.&xxxx;52 písm. a) |
documentation |
Čistý xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx xxxxxxxx u finančních xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx účtovaných xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXXX 9. [Xxxxx: Xxxxx kurzový xxxx (xxxxxx)] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx xxxxxxxx xxxxxxx použijte xxx x&xxxx;xxxxxxx, xx xxxx xxxxx xxxxxxx xxxxx (xxxxxx) zahrnuty x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xx tom, xxx vykázaná částka xx xxxx xxxxxx xxxxxxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxx. Xxxxxxxxx xxxxxx jednotka X&xxxx;xx xxx účetní xxxxxxx xx xxx 20X1 xxxxx, že xxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxx xxxx 100 XX x&xxxx;xxxx 20X1 (20X0 nula) x&xxxx;xx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx 20X1 xxxxxxx xxxxxx xxxxxxxx xxxxxx (70 MJ x&xxxx;xxxx 20X0). X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx řádkovou xxxxxxx „Čistý xxxxxxx xxxx (xxxxxx)“ místo xxxx, xxxxxx xxxxxxxx xxxxx kurzové xxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx kurzová ztráta |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;35, obvyklá xxxxx: XXX 21 xxxx.&xxxx;52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx oceňovaných xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXXX 9. [Xxxxx: Xxxxx xxxxxxx xxxx (ztráta)] |
||||
commentaryGuidance |
Tuto xxxxxxxx xxxxxxx použijte xxx x&xxxx;xxxxxxx, xx xxxx xxxxx xxxxxxx xxxxx (xxxxxx) zahrnuty x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xx xxxxxx zisku x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xx xxx, xxx vykázaná xxxxxx xx xxxx xxxxxx xxxxxxxxxxx xxxxx xxxx nebo čistou xxxxxx. Xxxxxxxxx xxxxxx xxxxxxxx X ve xxx xxxxxx xxxxxxx xx xxx 20X1 xxxxx, xx xxxxxxxx výnos xxxxxxxx čistý kurzový xxxx 100 XX x&xxxx;xxxx 20X1 (20X0 xxxx) x&xxxx;xx finanční xxxxxxx xxxxxxxx v roce 20X1 nulovou xxxxxx xxxxxxxx xxxxxx (70 XX v roce 20X0). X&xxxx;xxxxxx xxxxxxxxx použijte xxxxxxxx xxxxxxx „Xxxxx xxxxxxx xxxx (xxxxxx)“ xxxxx toho, xxxxxx xxxxxxxx xxxxx kurzové xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Čistá xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xx finančního xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx. Xxxxxxxx xxxxxxx je leasing, xxxxx převádí x&xxxx;xxxxxxxx xxxxxxx rizika a užitky xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového xxxxxx. Xxxxx investice xx xxxxxxxxxx xxxxxxxx xx xxxxxxx: x) xxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxxxx z finančního xxxxxxxx, x&xxxx;x) xxxxxxxxx xxxxxxxxxx zbytkové xxxxxxx xxxxxxxxxxx xx pronajímatele. Xxxxxxxxxx úroková míra xxxxxxxx je xxxxxxx xxxx, xxx xxxxx xx xxxxxxxx xxxxxxx x) xxxxxxxxxxxx xxxxxx x&xxxx;x) nezaručené zbytkové xxxxxxx xxxxx xxxxxx x) reálné xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xx) xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx investice xx xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxx xxxxxx xx xxxxxxxxxxx pojistného krytí xxx složky xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx čisté xxxxxxx xxxx aktiva xx xxxxxx xxxxxxxxxxx pojistného xxxxx xxx xxxxxx xxxxxx. Xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx xx závazek xxxxxx xxxxxxxx: a) vyšetřit x&xxxx;xxxxxxx xxxxxx xxxxxx xx základě xxxxxxxxxxx xxxxxxxxxx smluv x&xxxx;xxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxx nenastaly (tj. povinnost, xxxxx se xxxx xxxxx neuplynulé xxxxx xxxx xxxxxxxxxx xxxxx), x&xxxx;x) uhradit xxxxxx xx xxxxxxx stávajících xxxxxxxxxx smluv, xxxxx xxxxxx uvedeny xxx xxxxxxxx x) x&xxxx;xxxxx xx xxxxxx: x) xxxxxxx neposkytnutých xxxxxxxxxx xxxxxx (tj. povinností, které xx xxxxxx budoucího xxxxxxxxxxx xxxxxxxxxx xxxxxx), xxxx ii) jakýchkoli xxxxxxxxxxxx xxxxxx xxxx xxxxxx částek, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxx a které xxxxxx xxxxxxxxx do xxxxxxx xx xxxxxxxxx pojistných xxxxxx. [Xxxxx: Pojistné xxxxxxx [member]; Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxXxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx, xxxxxxxxxxx ze xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 14 xxxx. X12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxx xxxxxxxx daně xxxxxxxxxxx xx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem. [Xxxxx: Xxxxxxxx daňová xxxxxxxxxx x&xxxx;xxxxxxxxxxx se zůstatky xxxx xxxxxxxx xxxxxxxxx; Xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xx zůstatky xxxx xxxxxxxx xxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx ostatních xxxx xxxxxxxx rozlišení xxx cenové regulaci, xxxxxxxxxxx s hospodářským výsledkem |
Obvyklá xxxxx: XXXX 14 xxxx.&xxxx;25, xxxxxxx praxe: XXXX 14 xxxx. XX5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx změn xxxxxxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, které xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci, xxxxxxxxxxx s hospodářským výsledkem] |
||||
ifrs-full |
NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract |
label |
Čisté xxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, související x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;23, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx, xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx celkem, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx změny xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx daně |
Zveřejnění: XXXX 14 xxxx.&xxxx;24, zveřejnění: XXXX 14 xxxx.&xxxx;X12 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx čistých xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, a čisté xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx, xxxxxxxxxxx s hospodářským xxxxxxxxx; Xxxxx xxxxx xxxxxxxx xxxx, xxxxxxxxxxx xx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem] |
||||
totalLabel |
Čisté xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, a čisté xxxxx související xxxxxxxx xxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem, x&xxxx;xxxxx xxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxx daní [abstract] |
||
ifrs-full |
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx jsou způsobené xxxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx. X25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxxxx s hospodářským xxxxxxxxx, xxxxx jsou způsobené xxxxxxxxxxxxx podíly. [Xxxxx: Xxxxx změny zůstatků xxxx časového rozlišení xxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxx zůstatků účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 25 |
documentation |
Částka xxxxxxx změn xxxxxxxx xxxx časového rozlišení xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx přímo xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxx xxxxx zůstatků xxxx časového xxxxxxxxx xxx cenové regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem; Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
NetworkInfrastructureMember |
member |
label |
Infrastruktura xxxx [member] |
Obvyklá xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
NewIFRSsAxis |
axis |
label |
Nové XXXX [xxxx] |
Xxxxxxxxxx: XXX 8 odst. 30 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxXXXXxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx standardy XXXX [xxxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;30 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx standardy XXXX, xxxxx již xxxx vydány, xxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx. Xxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxx xxxxxxxxx IFRS“, xxxx-xx použit žádný xxxx xxxx. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
X duration, xxxxxx |
xxxxx |
Xxxx xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx xxxxxxx vykázaná x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 37 odst. 84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxx ostatních xxxxxx. [Xxxxx: Xxxx rezervy] |
||||
ifrs-full |
NineYearsBeforeReportingYearMember |
member |
label |
Devět xxx xxxx vykazovaným xxxxxxx obdobím [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx skončil xxxxx xxx xxxx koncem xxxxxxxxxxxx účetního období. |
||||
ifrs-full |
NominalAmountOfHedgingInstrument |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx hodnota zajišťovacího xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 odst. 24A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx hodnota zajišťovacího xxxxxxxx. [Odkaz: Zajišťovací xxxxxxxx [member]] |
||||
ifrs-full |
NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied |
X instant |
label |
Nominální xxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xx xxx xx xxxxxxxxx xxxxx xx xxxxxx xxxxxxx xxxxxxxxxx úrovně xxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, na xxx xxxxxx jednotka xxxxxxxxx výjimky x&xxxx;xxxxxxx xxxx xxxxxxxxxxxx xxxxxx xx xxxxxx reformy xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Nominální xxxxxxx zajišťovacího xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx hodnota nebo xxxxxxx jistiny xxxxxxxxxx xxxxxxxx xxx ukončení xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxx xxxx ztráty x&xxxx;xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx nebo xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx pro xxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Deriváty [member]; Xxxxxxxx nástroje, třída [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx standardy IFRS [xxxxxx]; Vyloučení mezisegmentových xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx ocenění [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xx xxxxxxxx účetního xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Události po xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx úpravu účetní xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx, ke xxxxxx xxxxx xxxx koncem xxxxxxxx období x&xxxx;xxxxx, xxx xx účetní xxxxxxx xxxxxxxxx k vydání, x&xxxx;xxxxxxxxx podmínky, které xxxxxxx xx xxxxxxxxxxx xxxxxx. Xxxxxxxxx také xxxxxxxxxx hodnotu xxx xxx „Události po xxxxxxxx xxxxxxxx období xxxxxxxxxxxx úpravu xxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxx, xxxxx xxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx ke xxxxxxxxxx deklarována x&xxxx;xxxxxxxxx xxxx vlastníky |
Zveřejnění: IFRIC 17 xxxx.&xxxx;17 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx xxx xxxxxxxxx xx xxxxx xxxxxxxxx, je-li xxxxx xxxxxxxxx po konci xxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxx účetní xxxxxxx xx zveřejnění. |
||||
ifrs-full |
NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx aktiva v reálné xxxxxxx, která byla xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx vlastníkům |
Zveřejnění: XXXXX&xxxx;17 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx xxx xxxxxxxxx ve xxxxx xxxxxxxxx, xx-xx xxxxx xxxxxxxxx po xxxxx xxxxxxxx xxxxxx, xxx xxxx schválením xxxxxx xxxxxxx xx zveřejnění. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx, xxxxx xxxx před xxxxxxxxxx xxxxxx xxxxxxx xx zveřejnění xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx, u kterých xx xxxxxxxxxxx xx xxxxxxx xxxx ze zvyklosti xxxxx xxxxxxxxx prodat xxxx xxxxx zastavit |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;39 xxxx.&xxxx;37&xxxx;xxxx.&xxxx;x), zveřejnění: XXXX 9 xxxx.&xxxx;3.2.23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxx (xxxx xxxx xxxxxxx xxxx kapitálové xxxxxxxx) xxxxxxxxxxxx přejímajícímu xxxx xxxxxxxxx, u kterých xx xxxxxxxxxxx xx xxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx podíly x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx k datu xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxx v nabývaném xxxxxxx xxxxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxxx, xx xxxxxxx nabyvatel x&xxxx;xxxx akvizice drží xxxx než 100 % xxxxxx na vlastním xxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx. x), xxxxxxxxxx: XXXX 10 xxxx.&xxxx;22, xxxxxxxxxx: XXXX 12 odst. 12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx dceřiného xxxxxxx, xxxxx nelze xxxxx xxx xxxxxxx xxxxxxxx xxxxxxxxxx podniku. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx kapitál xxxxxxxxx xxxxxxx, xxxxx xxxxx xxxxx ani nepřímo xxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx a dlouhodobé xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx smluvních xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx příštích xxxxxx; xxxxxx příštích období xxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx příštích xxxxxx x&xxxx;xxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx závazků celkem |
||||
ifrs-full |
NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract |
label |
Dlouhodobé xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx příštích xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx závazků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx výnosy xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx aktiv xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets |
X instant, debit |
label |
Dlouhodobé xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx příštích období x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx obdržené zálohy, xxxxxxxxxxxxx dlouhodobé xxxxxxx xxxxxxx x&xxxx;xxxxxxxx plnění xxxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx dlouhodobých xxxxx představujících dlouhodobé xxxxxxx xxxxxxx k závazkům xxxxxx xxxxxxxx xxxxxxxxxxx. [Xxxxx: Obdržené zálohy, xxxxxxxxxxxxx smluvní závazky x&xxxx;xxxxxxxx plnění xxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;66, xxxxxxx: XXXX&xxxx;12 odst. B10 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 12 xxxx. B12 xxxx. x) xxx ii) |
documentation |
Částka xxxxx nesplňujících definici xxxxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX60, xxxxxxx xxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx aktiva, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxx, xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx pro xxxxxx xxxxxx xxxxx, a u kterých xx prodej xxxxxx xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxx mezi xxxxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;38, xxxxxxxxxx: XXXX 5 xxxx.&xxxx;5X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené k prodeji [xxxxxx]; Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx [member]] |
||||
ifrs-full |
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx jako xxxxxx xxx rozdělení xxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx aktiv xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx. [Xxxxx: Dlouhodobá xxxxxx nebo xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx pro xxxxxxxxx xxxx xxxxxxxxx; Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx celkem |
||||
ifrs-full |
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract |
label |
Dlouhodobá xxxxxx xxxx vyřazované xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx nebo xxxx xxxxxx pro xxxxxxxxx xxxx vlastníky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxxxxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxxxxxxXxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá aktiva xxxx xxx xxxxxxxx xxxxxxxx, xxxxxxxx daňové xxxxxxxxxx, xxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx a nároky xxxxxxx na základě xxxxxxxxxx smluv |
Zveřejnění: XXXX 8 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxx xxxxxxxx, odložené xxxxxx xxxxxxxxxx, aktiva x&xxxx;xxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xx základě xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx daňové xxxxxxxxxx; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx; Xxxx pojistných xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxxx xxxxxxxx k datu akvizice |
Obvyklá xxxxx: XXXX&xxxx;3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx 1. 1. 2022: Xxxxxx xxxxxxxxxxxx aktiv xxxxxxxx x&xxxx;xxxxx podnikové xxxxxxxxx xxxxxxxxxx k datu xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] Xxxxxx od 1. 1. 2022: Xxxxxx xxxxxxxxxxxx aktiv xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx vykázaných k datu xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx biologická xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx. f) |
documentation |
Částka xxxxxxxxxxxx biologických aktiv. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
NoncurrentBiologicalAssetsMember |
member |
label |
Dlouhodobá xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
NoncurrentContractAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxx xxxxx. [Xxxxx: Smluvní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 odst. 105 |
documentation |
Částka xxxxxxxxxxxx smluvních závazků. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx závazky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx smluvní závazky x&xxxx;xxxxxxxx k plnění xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;55, obvyklá xxxxx: IAS 1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx plněným xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxx xxxxxxx průběžně] |
||||
ifrs-full |
NoncurrentDebtInstrumentsIssued |
X instant, credit |
label |
Vydané xxxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx dlouhodobých xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx dlouhodobých xxxxxxxxx xxxxxxx. [Xxxxx: xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx závazků] |
||||
totalLabel |
Dlouhodobé xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxxxx celkem |
||||
ifrs-full |
NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract |
label |
Dlouhodobé výnosy xxxxxxxx xxxxxx včetně xxxxxxxxxxxx smluvních xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx dlouhodobých xxxxxxxxx xxxxxxx. [Xxxxx: Výnosy xxxxxxxx xxxxxx s výjimkou xxxxxxxxx závazků] |
||||
ifrs-full |
NoncurrentDepositsFromCustomers |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx od xxxxxxxxx. [Xxxxx: Xxxxxx xx zákazníků] |
||||
ifrs-full |
NoncurrentDerivativeFinancialAssets |
X instant, debit |
label |
Dlouhodobá xxxxxxxxxx finanční aktiva |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx finančních xxxxx. [Xxxxx: Derivátová xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé xxxxxxxxxx xxxxxxxx závazky |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx finančních xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z dividend |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx z dividend] |
||||
ifrs-full |
NoncurrentExciseTaxPayables |
X instant, credit |
label |
Dlouhodobé xxxxxxx ze spotřební xxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx. [Xxxxx: Závazky xx xxxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: IFRS 7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx finanční xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx v naběhlé xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx hodnotou. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku] |
||||
totalLabel |
Dlouhodobá xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx do xxxxxxxxx úplného xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx [abstract] |
||
ifrs-full |
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty |
Zveřejnění: XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx, xxxxxxxxxxxxx jako xxxxxx xxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka xxxxxxxxxxxx finančních xxxxx, xxxxx jsou xxxxxxx xxxxxxx hodnotou xx xxxxx nebo xxxxxx x&xxxx;xxxxxxxxxxxxx xxxx držená xxx obchodování. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxx jako držená xxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx při prvotním xxxxxxxxxx xxxx následně |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxx xxxxxxx reálnou xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxxx xxx prvotním zaúčtování xxxx následně. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxxxx oceňovaná xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx oceňovaných reálnou xxxxxxxx xx zisku xxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 9. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do xxxxx xxxx ztráty, xxxxxxx xxxxxxxxx reálnou xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx&xxxx;xxxxx xxxx xxxxxx, xxxxx tak xxxx xxxxxxx v souladu x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě vykázané xx&xxxx;xxxxx xxxx xxxxxx, xxxxx tak xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx vykázané do zisku xxxx xxxxxx, která xxx byla oceněna 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 xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx xxxxx vlastních xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx s výjimkou xxx xxxxxx odkup xxxxxxxxx xxxxxxxxxx závazků. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx odkup vlastních xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx realizovatelných xxxxxxxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx; Dlouhodobá xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxxxxx xxxxxx oceněná xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Odkaz: Xxxxxxxx xxxxxx oceněná xxxxxxx xxxxxxxx do xxxxxxxxx úplného výsledku] |
||||
ifrs-full |
NoncurrentFinancialLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx závazky |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx 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: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;8 xxxx. x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční závazky x&xxxx;xxxxxx hodnotě vykázané xx zisku nebo xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do zisku xxxx ztráty xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx závazky v reálné xxxxxxx vykázané xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty, xxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. e) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx splňují xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx k obchodování. [Odkaz: Xxxxxxxxxx xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxx xxx xxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx státní xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx dotací, xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxx období. [Xxxxx: Xxxx [member]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxx xxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx z úroků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxxxxxx z úroků |
||||
ifrs-full |
NoncurrentInventories |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx dlouhodobých xxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx činností [abstract] |
||
ifrs-full |
NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx investice do xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx oceněné xxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx účetní xxxxxxxx xxxxxxxx za oceněné xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx označené 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: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx investic x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxxxx xxxxxx; Investice x&xxxx;xxxxxxxx investic xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXXX 16 odst. 47 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých závazků x&xxxx;xxxxxxxx. [Odkaz: Závazky x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé xxxxxx xxxxxx xx&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxx xxxxxx na xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx předem |
||||
ifrs-full |
NoncurrentLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 69, xxxxxxx: IFRS 12 odst. B10 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 12 xxxx. X12 xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx nesplňujících xxxxxxxx xxxxxxxxxxxx závazku. [Xxxxx: Krátkodobé závazky] |
||||
totalLabel |
Dlouhodobé xxxxxxx celkem |
||||
ifrs-full |
NoncurrentLiabilitiesAbstract |
label |
Dlouhodobé xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, credit |
label |
Dlouhodobé xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Datum xxxxx platnosti 1.&xxxx;1.&xxxx;2022: Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx vykázaná k datu xxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] Xxxxxx xx 1.&xxxx;1.&xxxx;2022: Xxxxxx dlouhodobých xxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx závazky xxxxxxxx k datu xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx a pohledávky |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx aktiva xxxxxxxxx xxxx xxxxxxxxx, x&xxxx;xxxxxxx xx přejímající xx xxxxxxx xxxx xx xxxxxxxxx xxxxx kolaterál xxxxxx xxxx znovu xxxxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;39 odst. 37 písm. a), xxxxxxxxxx: XXXX 9 odst. 3.2.23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxxx xxxxx (jako xxxx xxxxxxx nebo xxxxxxxxxx xxxxxxxx) xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx, x&xxxx;xxxxxxx xx přejímající xx xxxxxxx xxxx xx xxxxxxxxx právo xxxxxxxxx xxxxxx nebo xxxxx zastavit. |
||||
ifrs-full |
NoncurrentOreStockpiles |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx |
Xxxxxxx praxe: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxxxx představujícího hodnotu xxxxx xxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx z obchodního xxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx dlouhodobých xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx závazky; Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx styku] |
||||
totalLabel |
Závazky x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxx styku a ostatní xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx na xxxxx xxxxxxx. [Odkaz: Xxxxxxx xx nákup xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxx aktiv. [Xxxxx: Xxxxxxx xx xxxxx xxxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxx xxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxx daně z příjmu. [Xxxxx: Závazky xx xxxxxxxx xxxxxxxxxxx a daně xxxxx daně 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 xxxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Spřízněné xxxxxx [xxxxxx]; Xxxxxxx xxxxxxx xxxxxxxxxx stranám] |
||||
ifrs-full |
NoncurrentPayablesToTradeSuppliers |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z obchodního xxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx plateb xxxxxxxxxxx za zboží x&xxxx;xxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx z obchodního xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx část xxxxxxxx dlouhodobých xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx vydaných dlouhodobých xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxxxx 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 vydaných xxxxxxxxxxxx xxxxxxx 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: Přijaté xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá xxxx xxxxxxxx dlouhodobých směnek x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Dlouhodobá xxxx xxxxxxxx dlouhodobých xxxxxx x&xxxx;xxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxx x&xxxx;xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx úvěrů |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx dlouhodobých xxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxxx bankovní xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá xxxx xxxxxxxxx dlouhodobých nezajištěných xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx část xxxxxxxxx xxxxxxxxxxxx nezajištěných xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx dlouhodobých xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx ostatních xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx plateb xxxxxx. [Xxxxx: Platby xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx předem x&xxxx;xxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx dlouhodobých xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxx xxxxxx a dlouhodobých xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx aktiv. [Xxxxx: Xxxxxx xxxxxx; Xxxxxx příštích xxxxxx xxxxxx smluvních aktiv] |
||||
totalLabel |
Dlouhodobé xxxxxx předem x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx a dlouhodobé xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx aktiv |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx praxe: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxx předem a dlouhodobých xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxx. [Odkaz: Platby xxxxxx; Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx smluvních xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx platby xxxxxx x&xxxx;xxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx předem x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx programování |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx. [Xxxxx: Aktiva xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx xxxxxx na xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx rezervy celkem |
||||
ifrs-full |
NoncurrentProvisionsAbstract |
label |
Dlouhodobé xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx zaměstnanecké xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pohledávky z obchodního xxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx. x), xxxxxxxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx styku x&xxxx;xxxxxxxxx xxxxxxxxxxxx pohledávek. [Xxxxx: Xxxxxxxxxx xxxxxxxxxx z obchodního xxxxx; Xxxxxxx dlouhodobé xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx z obchodního xxxxx x&xxxx;xxxxxxx dlouhodobé pohledávky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx dlouhodobé pohledávky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xx přidruženými podniky |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek xx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx pohledávek xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky xx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 odst. 105 |
documentation |
Částka dlouhodobých xxxxxxxxxx xx xxxxx xx zákazníky. [Xxxxx: Xxxxxxxxxx xx xxxxx xx zákazníky] |
||||
ifrs-full |
NoncurrentReceivablesFromRentalOfProperties |
X instant, debit |
label |
Dlouhodobé xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx nemovitostí |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxx x&xxxx;xxxxxxx nemovitostí] |
||||
ifrs-full |
NoncurrentReceivablesFromTaxesOtherThanIncomeTax |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxx xxxx xx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxx xxxx xx xxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxx kromě xxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxx aktiva z definovaných xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx závazky x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků. [Xxxxx: Čisté xxxxxxx x&xxxx;xxxxxxxxxxxx požitků] |
||||
ifrs-full |
NoncurrentRefundsProvision |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 4 Xxxxxxxx xxx náhrady, příklad: XXX&xxxx;37 odst. 87 |
documentation |
Částka dlouhodobých xxxxxx xx náhrady. [Xxxxx: Xxxxxxx na xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx omezené xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx prostředků a peněžních xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx ze xxxxxxxxx. [Xxxxx: Závazky xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx x&xxxx;xxxxxxxxxx styku. [Odkaz: Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka dlouhodobých xxxxxxx z daně z přidané 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 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Pohledávky x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx z warantů. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxx finanční xxxxxxx, xxxxxxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 7 odst. 39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxx k nederivátovým xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx z nederivátových xxxxxxxxxxxx smluv oceněné xxxxxxx hodnotou xxxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx xxxxx IAS 39 |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty xxxxx XXX 39. [Odkaz: Xxxxxxxx [member]] |
||||
ifrs-full |
NongovernmentCustomersMember |
member |
label |
Nestátní xxxxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx xx xxxxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nepojistných xxxxx xxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxxxx pojištění [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
NonrecurringFairValueMeasurementMember |
member |
label |
Jednorázová xxxxxxx xxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, která ostatní xxxxxxxxx IFRS za xxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xx xxxxxx o finanční xxxxxx. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
NonsubscriptionCirculationRevenue |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx neodvozené x&xxxx;xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxx. [Odkaz: Xxxxxx; Xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx_xxx |
XxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxx |
xxxxx |
Xxxxxxxx, xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxx prvků základní xxxxxxxxx – tato xxxxxxx XXXX xxx xxxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx účetní xxxxxxx |
||
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxx úpisy |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx směnek x&xxxx;xxxxxxxx xxxxx vydaných xxxxxx jednotkou. |
||||
ifrs-full |
NotInternallyGeneratedMember |
member |
label |
Nevytvořený vlastní xxxxxxxx [member] |
Zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, které xxxxxx xxxxxxxxx xxxxxxxx účetní xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx hodnota |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx nástroje, použitá xxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx zpravidla xxxxxx xxxxxx hodnota XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený odklonem xx požadavku xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) způsobený dobrovolnými xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx jednoho xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 odst. X11 xxxx. a), xxxxxxx: XXXX&xxxx;7 odst. X35 písm. x), xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx jednoho měsíce. |
||||
ifrs-full |
NotLaterThanOneYearMember |
member |
label |
Do xxxxxxx roku [xxxxxx] |
Xxxxxxxxxx: XXX 1 odst. 61 xxxx. a), zveřejnění: XXXX 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: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx časový xxxx xx jednoho xxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx tří xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx. x), xxxxxxx: xxxxx konce 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 odst. IG28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje časový xxxx xx tří xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxXxxxxXxxxXxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, pro xxx xx však xxxxxx xxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 97 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xx výkazu x&xxxx;xxxxxxxx pozici xxxxxxx xxxxxxx hodnotou, xxx xxx je však xxxxxx xxxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx počet xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxxxxx |
X.XX instant |
label |
Počet xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx jednotkou x&xxxx;xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx: XXXX&xxxx;2 odst. 45 xxxx.&xxxx;x), příklad: IFRS 2 xxxx. XX23 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx poskytnutých v rámci xxxxxxx o úhradách xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxx nebo xxxxxxxxxxx xxxxxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx iv) |
documentation |
Počet x&xxxx;xxxx xxxxxxxx vydaných xxxx xxxxxxxxxxx nástrojů xxxx xxxxxx x&xxxx;xxxxxxx na xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxx xxxxx: XXXX 2 xxxx.&xxxx;45, xxxxxxxxxx: XXXX 2 odst. 47 xxxx. b) |
documentation |
Počet xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx xxxxxx než xxxxxxx xxxx) xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx živých zvířat |
Obvyklá xxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. |
Obvyklá xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. nástrojů xxxxxx xxx xxxxxxx opce) xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx uplatněných xxxx udělených x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx praxe: XXXX&xxxx;2 odst. 45 |
documentation |
Počet xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx xxxxxx xxx xxxxxxx opce) xxxxxxxxxxx xxxx udělených x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie. |
||||
ifrs-full |
NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement |
X.XX duration |
label |
Počet xxxxxxxxx kapitálových nástrojů, xxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. nástrojů jiných xxx xxxxxxx xxxx), xxxxxxx xxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx ostatních xxxxxxxxxxxx xxxxxxxx xxxxxxxxx v rámci xxxxxxx o úhradách xxxxxxxx xx akcie |
Obvyklá xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx xxxxxx xxx xxxxxxx opce) pozbytých x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx zbývajících ostatních xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx praxe: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx jiných xxx akciové opce) x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx xx xxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx zbývajících ostatních xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx xx xxxxx období |
||||
ifrs-full |
NumberOfOtherParticipantsOfRetirementBenefitPlan |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx penzijního xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx účastníků penzijního xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxxXxxxxxx |
X.XX instant |
label |
Počet xxxxxxxxxxx xxxxxxxxx xxxx v rámci xxxxxxx o úhradách xxxxxxxx xx xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX 2 odst. 45 xxxx. x) bod i), xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx. d) |
documentation |
Počet xxxxxxxxxxx xxxxxxxxx opcí x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx akcie. |
||||
periodStartLabel |
Počet xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx xx xxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx xxxxxxxxx xxxx žijících x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx na akcie xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. b) |
documentation |
Počet xxxxxxxxx xxxxxxxxx xxxxxxxxxx plánu xxxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX instant |
label |
Počet xxxxxxxxx xxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Zveřejnění: XXXX 2 xxxx.&xxxx;45 xxxx. b) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx akciových opcí xxxxxxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx vázaných xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx akciových xxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Zveřejnění: IFRS 2 xxxx.&xxxx;45 písm. x) xxx iv) |
documentation |
Počet xxxxxxxxx xxxx realizovaných x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie vypršela |
Zveřejnění: XXXX 2 odst. 45 xxxx. b) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx opcí, xxxxxxx platnost x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxx xxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx xxxxxxxxx v rámci xxxxxxx o úhradách xxxxxxxx xx akcie. |
||||
ifrs-full |
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx opcí xxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x) xxx ii) |
documentation |
Počet xxxxxxxxx xxxx xxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie. |
||||
ifrs-full |
NumberOfSharesAuthorised |
shares |
label |
Počet xxxxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxx akcií. |
||||
ifrs-full |
NumberOfSharesIssued |
shares |
label |
Počet xxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx účetní xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx vydaných xxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx akcií [abstract] |
||
ifrs-full |
NumberOfSharesIssuedAndFullyPaid |
shares |
label |
Počet xxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx vydaných xxxxxx xxxxxxxxx, xx xxxxx byla xxxxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxXxxXxxXxxxxXxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx, xxx plně xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx, xx xxxxx nebyla přijata xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 písm. a) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxx snížený o podíl xxxxxxxx xxxxxxxxx xxxxx [Xxxxx: Xxxxxxx akcie] |
||||
periodStartLabel |
Počet xxxxxxx xxxxx xx xxxxxxx období |
||||
periodEndLabel |
Počet zbylých xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxx |
X.XX instant |
label |
Počet xxxxx, xxxxx xxxxxxxxxxx jedna xxxxxxxxx poukázka |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx akcií, xxxxx představuje xxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxx xxxxxxxxx ze xxxxxx v souvislosti x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx vybavení |
Příklad: XXX 16 odst. 37 xxxx. h) |
documentation |
Částka pozemků, xxxxx a zařízení xxxxxxxxxxx xxx xxxxxxx kancelářských xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx xxx xxxxxxxx procesu. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxx xxx xxxxxxx kancelářských xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx xxx xxxxxxxx procesu. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxXxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx a plynárenská xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx, xxxxxxxx xxxx xxxxx xxxx a plynu. |
||||
ifrs-full |
OilAndGasAssetsMember |
member |
label |
Ropná x&xxxx;xxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx ropná x&xxxx;xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx na xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx z nevýhodných xxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx závazek z nevýhodných xxxxx. Xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx, x&xxxx;xxxxx nevyhnutelné xxxxxxx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx prospěch, xxxxx xxxxxxx xx xx xxxxxxx smlouvy očekáváno. [Xxxxx: Podmíněné závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx – xxxxxxx xx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXX 37 odst. 105 |
documentation |
Tento xxxx xxxxxxxxxxx nevýhodné xxxxxxx – xxxxxxx xx xxxxxx xxxxxxx (xxxxx XXX 37) xxxxxx x&xxxx;xxxxxx 2020. |
||||
ifrs-full |
OnerousContractsProvision |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxx |
Xxxxxxx: IAS 37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx na nevýhodné xxxxxxx. Nevýhodná xxxxxxx xx xxxxxx xxxxxxx, x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx prospěch, xxxxx xxxxxxx je xx xxxxxxx xxxxxxx očekáváno. [Xxxxx: Xxxx rezervy] |
||||
totalLabel |
Rezerva xx xxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx na xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 odst. 66 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx na xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxx před xxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx skončil xxxxx xxx xxxx xxxxxx xxxxxxxxxxxx účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xx xxxxxx, kumulativní xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx značí xxxxxxxxx xxxxxxxx po xxxxxx kumulovaného xxxxxx x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxx xxxx změněného standardu XXXX. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx, xxxxxxxxxxx xxxxxx k datu prvotního xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 odst. 106 |
documentation |
Tento xxxx xxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx v účetní xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxx nebo xxxxxxxxx xxxxxxxxx IFRS. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný člen. |
||||
ifrs-full |
OperatingExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx všech xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxXxxxXxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxx xxxxxxx xx prodej |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xxx nákladů xx xxxxxx. [Xxxxx: Xxxxxxx na xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;90 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx a užitky xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 28 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx segmenty. Xxxxxxxxx xxxxxxxxx je xxxxxx xxxxxx xxxxxxxx: x) která se xxxxxx podnikatelskými aktivitami, x&xxxx;xxxxxxxxxxx s nimiž mohou xxxxxxxxx výnosy x&xxxx;xxxxxxx (xxxxxx výnosů x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx s jinou xxxxxxx téže xxxxxx xxxxxxxx); x) xxxxx xxxxxxxx výsledky xxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xx xxxxxx rozhodnutí x&xxxx;xxxxxxxxxxxx, xxx mají být xxxxxxxx přiděleny, x&xxxx;xxxxxxxxx xxxx výkonnosti, x&xxxx;x) xxx xxx xxxx xxxxxxxx samostatné finanční xxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx [member] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, který xxxx xxxxxxxx xxxxx, xxxxx xxxxxxxxx xxxxxxxxx, koupit xxxx prodat xxxxxxxxxx xxxxxxx xx předem xxxxxxxxxx xxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxx opcí [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 odst. B11 xxxx. b), xxxxxxx: XXXX 13 odst. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx oceňování x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxx opcí, xxxx xxxx. Xxxxx-Xxxxxxx-Xxxxxxxx xxxxx nebo xxxxxxxxx xxxxx (xx. xxxxx xxxxxx), xxxxx xxxxxxxxx xxxxxxxx oceňování xxxxxx xxxxxxxx xxxxxxx a odrážejí xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
OrdinarySharesMember |
member |
label |
Kmenové xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;79 xxxx. x), xxxxxxxxxx: XXX&xxxx;33 odst. 66 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Třídy xxxxxxxxx xxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Původní xxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx původních xxxxx xxxx převodem xxx xxxxxxxxx aktiva, xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxx xxxxxxxxxxx angažovanosti. |
||||
ifrs-full |
OtherAdjustmentsForNoncashItems |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxx pro nepeněžní xxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxx nepeněžní xxxxxxx x&xxxx;xxxxxxxxxxxx zisku (xxxxxx) xxxxxx čistým xxxxxxxx xxxxx z provozních xxxxxxxx (použitých v provozních xxxxxxxxxx), které xxxxxxxx xxxxxxxxxxxx samostatně v témže xxxxxx nebo xxxxxxxxx. [Xxxxx: Zisk (ztráta)] |
||||
ifrs-full |
OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxx, xxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxx |
Xxxxxxx praxe: XXX 7 xxxx.&xxxx;20 xxxx. c) |
documentation |
Úpravy x&xxxx;xxxxxxxxxxxx xxxxx (xxxxxx) xxxxxx xxxxxx peněžním xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx (použitých x&xxxx;xxxxxxxxxx xxxxxxxxxx), xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxx x&xxxx;xxxxxxxxxxxx zisku (xxxxxx) |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxx (ztráty) xxxxxx xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx činností (xxxxxxxxx x&xxxx;xxxxxxxxxx činnostech), které xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Úpravy x&xxxx;xxxxxxxxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxx xxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxx xxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx. |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxx xxxx xxxxx nezveřejňované xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX instant |
label |
Jiná xxxxxx, xxxxxxxxx xxxxx xxxxxxxxxxxx k reálné xxxxxxx xxxxx plánu |
Obvyklá xxxxx: XXX&xxxx;19 odst. 142 |
documentation |
Procentní podíl, xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx samostatně xxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] [Xxxxxxx: Xxxx xxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Ostatní xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
(X) duration, credit |
label |
Ostatní xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx za xxxxxx xxxxxxxx vlastního xxxxxxxx nebo dluhových xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xx xxxxxx nástrojů xxxxxxxxx xxxxxxxx xxxx dluhových xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx (xxxx xxx xxxxxx za nástroje, xxxxx xxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxx, které jsou xxxxxx za xxxxxx xxxxxxx nebo obchodování), xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx xx xxxxxx nástrojů xxxxxxxxx kapitálu nebo xxxxxxxxx xxxxxxxx jiných xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx peněžní xxxxxx xx xxxxxx podílů xx xxxxxxxxxx podnicích, xxxxxxxxxxxxx jako investiční xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 písm. c) |
documentation |
Odtok xxxxxxxxx xx xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx (xxxx xxx xxxxxx xx nástroje, xxxxx xxxx považovány xx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxx, xxxxx xxxx xxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx), xxxxxxxxxxxxx xxxx investiční xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
negatedTerseLabel |
Ostatní xxxxxxx xxxxxx xx xxxxxx xxxxxx ve xxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní peněžní xxxxxx x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxx hotovosti x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx nezveřejňuje samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxx xxxxxx z prodeje nástrojů xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx nástrojů, xxxxxxxxxxxxx xxxx investiční činnosti |
Příklad: XXX 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx hotovosti x&xxxx;xxxxxxx nástrojů xxxxxxxxx xxxxxxxx nebo dluhových xxxxxxxx jiných účetních xxxxxxxx (jiné xxx xxxxxx xx xxxxxxxx, xxxxx xxxx považovány xx xxxxxxx ekvivalenty, x&xxxx;xxxxxx, xxxxx xxxx xxxxxx xx xxxxxx xxxxxxx nebo xxxxxxxxxxx), xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx peněžní xxxxxx x&xxxx;xxxxxxx nástrojů xxxxxxxxx xxxxxxxx nebo dluhových xxxxxxxx xxxxxx účetních xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx podílů xx společných xxxxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx společných podnicích (xxxx xxx příjmy xx nástroje, xxxxx xxxx považovány xx xxxxxxx ekvivalenty, a takové, xxxxx xxxx drženy xx účelem prodeje xxxx xxxxxxxxxxx), xxxxxxxxxxxxx xxxx investiční xxxxxxxx. [Xxxxx: Xxxxxxxx podniky [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx podílů ve xxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;12 odst. 80 |
documentation |
Částka xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxx výnosu, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Odložený xxxxxx xxxxxx (výnos)] |
||||
ifrs-full |
OtherComprehensiveIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxxx úplný výsledek |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;106 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXX 1 xxxx.&xxxx;81X xxxx. x), xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X12 písm. b) xxx xxxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx a nákladů (xxxxxx reklasifikačních xxxxx), xxxxx xxxxxx vykazovány x&xxxx;xxxxx nebo xxxxxx, xxx xx požadováno xxxx xxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, který lze xxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx; Xxxxxxx úplný výsledek] |
||||
ifrs-full |
OtherComprehensiveIncomeAttributableToOwnersOfParent |
X duration, xxxxxx |
xxxxx |
Xxxxxxx úplný výsledek xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx, který xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 91 xxxx. b) |
documentation |
Částka ostatního xxxxxxx xxxxxxxx xxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Ostatní úplný xxxxxxxx xxxxxx před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní úplný xxxxxxxx před zdaněním xxx xxxxxxx překrývacího xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxx zdaněním při xxxxxxx překrývacího xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx při xxxxxxx xxxxxxxxxxxx přístupu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 91 písm. b) |
documentation |
Částka xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, ve xxxxxx k realizovatelným finančním xxxxxxx. [Xxxxx: Realizovatelná xxxxxxxx aktiva; Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, realizovatelná xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxxxx peněžních xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx před xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx peněžních xxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek před xxxxxxxx, zajištění peněžních xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx před xxxxxxxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxx závazku, xxxxxx xxx xxxxxxx změně xxxxxxxxx rizika xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx zdaněním v souvislosti xx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx; Úvěrové xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxx ve xxxx xxxxxxxxx měnového xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxx xx xxxx xxxxxxxxx měnového xxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, změna xx výši bazického xxxxxxxx rozpětí |
||||
ifrs-full |
OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx, xxxxx ve xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxxx výsledku xxxx xxxxxxxx, po xxxxxxxxxxxxxxxx xxxxxxxx, v souvislosti xx xxxxxx xx xxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek xxxx zdaněním, xxxxx xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, xxxxx x&xxxx;xxxxxxx časové hodnoty xxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx změnou x&xxxx;xxxxxxx xxxxxx xxxxxxx xxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, změna x&xxxx;xxxxxxx xxxxxx xxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx xxxxxxx při xxxxxxxx zahraničních jednotek |
Zveřejnění: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. b) |
documentation |
Částka xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly xxx xxxxxxxx xxxxxx závěrky xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek xxxx zdaněním] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx xxxx zdaněním, xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx zdaněním, kurzové xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx jednotek a zajištění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, xx. souhrn kurzových xxxxxxx při přepočtu xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx a zajištění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx rozdíly xxx přepočtu xxxxxxxxxxxx xxxxxxxx a zajištění čistých xxxxxxxx v zahraničních jednotkách |
||||
ifrs-full |
OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract |
label |
Ostatní xxxxx výsledek xxxx xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx zahraničních xxxxxxxx x&xxxx;xxxxxxxxx čistých xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx před xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx s výjimkou xxxxxxxx xxxxxxxxxxxx jednotek |
Zveřejnění: XXX 1 odst. 91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx před zdaněním x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx jinou měnu xxxxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxxx výnosy (náklady) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 7, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 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 odst. 90 |
documentation |
Částka xxxxxxxxx xxxxxxx výsledku xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxxxxxxxx xxxxxx (xxxxxxx) z držených zajistných xxxxx. [Odkaz: Xxxxxx (xxxxxxx) z pojistného plnění; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, finanční xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, xxxxx xxxx xxxxxxxxx z hospodářského xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, xxxxxxxx xxxxxx oceněná xxxxxxx hodnotou vykázanou xx ostatního úplného xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;20&xxxx;xxxx.&xxxx;x)&xxxx;xxx xxxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxx před zdaněním, xx reklasifikačních xxxxxxxx, x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do ostatního xxxxxxx výsledku xx xxxxxxx xxxx.&xxxx;4.1.2X standardu XXXX 9. [Odkaz: Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx; Ostatní 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 xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9, xxxxx xxxx reklasifikován xx xxxxx nebo xxxxxx. Xxxxx toho xxxxxxxx „Ostatní xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx (ztráty) x&xxxx;xxxxxxxx xx kapitálových xxxxxxxx“. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx, xxxxxxxx xxxxxx xxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek před xxxxxxxx, xxxxx (ztráty) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx vii) |
documentation |
Částka ostatního xxxxxxx výsledku před xxxxxxxx xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) ze xxxx reálné xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, za xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx zdaněním, zisky (xxxxxx) ze xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: XXX 1 odst. 91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx zajišťovacích xxxxxxxx, které xxxxxxxxx xxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou do xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx zdaněním] |
||||
ifrs-full |
OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx. x), xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx, zahrnujícího xxxxxxxxxxxxxxxxxxx xxxxx x&xxxx;xxxxxx; xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxx xxxxx x&xxxx;xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; x&xxxx;xxxxxxxxx xxxxx dopadu xxxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxx úroku z čistých xxxxxxx (xxxxx) z definovaných xxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků] [Xxxxxxx: Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxx (xxxxxx) z přecenění x&xxxx;xxxxxxxx xxxxxx výsledku] |
||||
totalLabel |
Ostatní úplný xxxxxxxx xxxxxx před xxxxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxx zdaněním, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx, xxxxx a zařízení, xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xx xxxxxx k ziskům (xxxxxxx) xx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx; Xxxxxxxx fondu x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx před xxxxxxxx xx xxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. b), xxxxxxxxxx: XXX 39 xxxx.&xxxx;102 xxxx. x), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx zdaněním, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxx. [Odkaz: Ostatní xxxxx výsledek xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním na xxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 písm. b), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného výsledku xxxx zdaněním, xx xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxx následně xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, 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 od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 písm. b), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx xxxxxxxx se xxxxxx (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx před xxxxxxxx, xxxxx pohyb x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xx vztahu x&xxxx;xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxx pohybu x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxx zdaněním, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx časového rozlišení xxx cenové xxxxxxxx xx vztahu x&xxxx;xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, čistý xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx před xxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci xx xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxx reklasifikovány xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 písm. a) |
documentation |
Částka ostatního xxxxxxx xxxxxxxx před xxxxxxxx xx vztahu x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx xxxxxx k položkám, xxxxx nebudou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxxxx překrývacího přístupu |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku očištěného x&xxxx;xxx x&xxxx;xxxxxxxxxxx s použitím xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx o daň, použití xxxxxxxxxxxx přístupu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxxxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX&xxxx;1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 91 písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, ve xxxxxx k realizovatelným finančním xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxxxxxxxxx xxxxxxxx aktiva |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxCashFlowHedges |
X duration, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 1 odst. 7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx očištěná x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, x&xxxx;xxxxxxxxxxx se zajištěním xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, zajištění xxxxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx lze xxxxxxx xxxxx xxxxxxxxx rizika xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx změnami reálné xxxxxxx xxxxxxxxxx závazků, xxxxx xxx xxxxxxx xxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Xxxxxxx riziko [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx bazického xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, x&xxxx;xxxxxxxxxxx xx změnou xx xxxx bazického měnového xxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx o daň, xxxxx xx xxxx xxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxXxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, změna xx xxxx bazického xxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx obdobím |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx očištěného x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx xxxxxx xx xxxx xxxxxxxxx xxxxxxxx xxxxxxx, xxxxx zajišťuje xxxxxxxxx xxxxxxx spojené x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, změna xx xxxx xxxxxxxxx měnového xxxxxxx, které xxxxxxxxx xxxxxxxxx položky xxxxxxx x&xxxx;xxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxx xxxxxxxx rozpětí, xxxxx xxxxxxxxx zajištěné položky xxxxxxx x&xxxx;xxxxxxx xxxxxxx [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx xx xxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx, po xxxxxxxxxxxxxxxx úpravách, x&xxxx;xxxxxxxxxxx xx xxxxxx xx xxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx úplný výsledek] |
||||
totalLabel |
Ostatní xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx smluv |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, změna xx xxxx xxxxxxxxxxxx částí xxxxxxxxxxxx smluv, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx s časovým obdobím |
Zveřejnění: XXXX 7 odst. 24E xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx xxxxxx xx xxxx xxxxxxxxxxxx xxxxx forwardových xxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx smluv, xxxxx zajišťují zajištěné xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24E xxxx. c) |
documentation |
Částka ostatního xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx xxxxxx xx výši xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, které xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx x&xxxx;xxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx očištěného o daň, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx xxxxxx hodnoty xxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx v časové xxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxXxxxxXxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx x&xxxx;xxxxxx xxxxxxx xxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx spojené x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx se xxxxxx x&xxxx;xxxxxx hodnotě xxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, změna v časové xxxxxxx xxxx, xxxxx xxxxxxxxx zajištěné položky xxxxxxx x&xxxx;xxxxxxxxx. |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx očištěného x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx změnou x&xxxx;xxxxxxx časové xxxxxxx xxxx, xxxxx zajišťují xxxxxxxxx položky xxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx očištěný x&xxxx;xxx, kurzové xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného výsledku xxxxxxxxxx x&xxxx;xxx, po xxxxxxxxxxxxxxxx xxxxxxxx, v souvislosti x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxx rozdíly xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxxxx xxxxxxx při xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx v zahraničních xxxxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, xx. xxxxxx xxxxxxxxx rozdílů xxx přepočtu xxxxxx xxxxxxx zahraničních xxxxxxxx x&xxxx;xxxxxxxxx čistých xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, kurzové xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx čistých xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxxxx rozdíly xxx xxxxxxxx zahraničních xxxxxxxx x&xxxx;xxxxxxxxx čistých xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxx xxxxxxx při xxxxxxxx s výjimkou xxxxxxxx xxxxxxxxxxxx jednotek |
Zveřejnění: XXX 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly při xxxxxxxx xxxxxx závěrky xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxx měnu xxxxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxxx výnosy (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 91 xxxx.&xxxx;x), zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;82, zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx o daň, xx xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx finančních xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, xxxxxxxx xxxxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx, po xxxxxxxxxxxxxxxx úpravách, v souvislosti x&xxxx;xxxxxxxxxx aktivy xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx za xxxxxxx xxxx.&xxxx;4.1.2X xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
NEPOUŽÍVEJTE xxxxx xxxxx xxx xxxxxxx úplný xxxxxxxx xxxxxxxxxxx s kapitálovými xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx za použití xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9, který xxxx xxxxxxxxxxxxxx xx xxxxx xxxx ztráty. Xxxxx xxxx xxxxxxxx „Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) z investic xx xxxxxxxxxxxx xxxxxxxx“. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxxxxx xxxxxx xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx očištěný x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. a) |
documentation |
Částka ostatního xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx xxxx xxxxxx hodnoty xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku, xx xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) xx xxxxxxxxxxxxx nástrojů, které xxxxxxxxx investice do xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx očištěného o daň xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx zajišťovacích xxxxxxxx, které xxxxxxxxx xxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxx definovaných xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxx xxxxx: XXX 19 odst. 135 písm. x), xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx ve xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx požitků, xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx zisky x&xxxx;xxxxxx; xxxxxx z aktiv xxxxx x&xxxx;xxxxxxxx částek zahrnutých xx čistého úroku x&xxxx;xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; a jakékoliv xxxxx xxxxxx xxxxxxxxx xxxx aktiv x&xxxx;xxxxxxxx xxxxxx zahrnutých xx xxxxxxx xxxxx z čistých xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]; Xxxxxx plánu [xxxxxx]; Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zisku (xxxxxx) z přecenění v ostatním xxxxxx výsledku] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (ztráty) x&xxxx;xxxxxxxxx plánů definovaných xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) z přecenění xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx xx xxxxxx x&xxxx;xxxxxx (ztrátám) xx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Ostatní úplný xxxxxxxx; Zůstatek fondu x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň xx zajištění xxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: IAS 39 xxxx.&xxxx;102 xxxx. x), xxxxxxxxxx: IFRS 9 xxxx.&xxxx;6.5.13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, v souvislosti xx xxxxxxxxxx čisté xxxxxxxxx xx xxxxxxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx výsledek] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx xx xxxxxxxxx xxxxx xxxxxxxxx do zahraniční xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx z hospodářského xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;91 písm. a), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx se xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx budou xxxxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) z pojistného xxxxxx; Xxxxxxxxx pojistné xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxxx (xxxxxxx) z pojistného plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx z hospodářského výsledku, xxxxx xxxxx reklasifikovány xx hospodářského výsledku |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx vyloučené z hospodářského xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx výsledku |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 odst. 7, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 písm. a), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 90 |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxx se xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci xx vztahu x&xxxx;xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx. x), xxxxxxxxxx: IFRS 14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného výsledku xxxxxxxxxx x&xxxx;xxx xx xxxxxx k čistému pohybu x&xxxx;xxxxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci xx vztahu x&xxxx;xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, čistý xxxxx x&xxxx;xxxxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xx xxxxxx k položkám, které xxxxx reklasifikovány do xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx pohyb x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxx reklasifikovány xx zisku nebo xxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx. a), xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx o daň xx xxxxxx x&xxxx;xxxxxxx pohybu x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx, které xxxxxxx xxxxxxxxxxxxxxx do xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx xx xxxxx nebo ztráty, xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;82X, xxxxxxx xxxxx: IAS 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku, xxxxx xxxx xxxxxxxxxxxxxx do xxxxx xxxx xxxxxx, xxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný výsledek] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx, který xxxx reklasifikován do xxxxx nebo xxxxxx, xxxxxx xxxx zdaněním |
||||
ifrs-full |
OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek, xxxxx xxxx reklasifikován xx xxxxx xxxx xxxxxx, xxxxxxxx o daň |
Příklad: XXX&xxxx;1 odst. 82A, xxxxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, který xxxx xxxxxxxxxxxxxx xx zisku xxxx ztráty, xxxxxxxxxx x&xxxx;xxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx, který xxxx xxxxxxxxxxxxxx xx xxxxx xxxx ztráty, xxxxxx xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;82X, obvyklá xxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxx xx xxxxx nebo xxxxxx, xxxxxx xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek, xxxxx nebude reklasifikován xx xxxxx xxxx xxxxxx, očištěný o daň |
Příklad: XXX&xxxx;1 xxxx.&xxxx;82X, xxxxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxx xx zisku xxxx ztráty, xxxxxxxxxx x&xxxx;xxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Ostatní úplný xxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxxxx xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Jiná xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxx krátkodobých xxxxx, xxxxx jednotka xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Krátkodobá aktiva] |
||||
ifrs-full |
OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx výpůjčky x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx dlouhodobých xxxxxxxx. [Odkaz: Ostatní xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx xxxxx, které xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Ostatní finanční xxxxxx; Krátkodobá xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx krátkodobé xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx. X13 xxxx. b) |
documentation |
Výše xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, které xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxxxxx; Krátkodobé xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx závazky |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx krátkodobá xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx nefinančních xxxxxxx, které xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx krátkodobé xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx komentáři. |
||||
ifrs-full |
OtherCurrentReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatních xxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Ostatní xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxx nástroje |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx účetní xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně v témže xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxx mezi xxxxxxx xxxxxxxx při xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxx: XXXX 7 odst. 28 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. IG14 |
documentation |
Snížení x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx a transakční xxxxx finančních nástrojů, xxxx xx xxx xxxxxxxxx do zisku xxxx ztráty, které xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx xxx prvotním xxxxxxxxxx x&xxxx;xxxxxxxxxx cenou, xxxx xx být xxxxxxxxx xx xxxxx xxxx xxxxxx; Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx, úhrnný xxxxxx xxxx reálnou xxxxxxxx xxx xxxxxxxx vykázání x&xxxx;xxxxxxxxxx cenou, xxxx xx být xxxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxXxxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx v peněžních xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxxx tocích |
Obvyklá xxxxx: XXX&xxxx;7 odst. 45 |
documentation |
Částka xxxxxxx xxxx peněžními xxxxxxxxxx a peněžními xxxxxxxxxxx xx xxxxxx o peněžních xxxxxx x&xxxx;xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, které xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx v peněžních prostředcích x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xx xxxxxx o peněžních xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx aktiv [member] |
Příklad: XXX 10 odst. 22 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx vyřazení xxxxx, xxxxx jednotka nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxx na zaměstnance |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx na xxxxxxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx závazky v souvislosti x&xxxx;xxxxxxxx xxxxxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx podmíněné xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Podmíněné závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx prostředím [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje rezervu x&xxxx;xxxxxxxxxxx s životním xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx podíl xx xxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxx kapitálu xxxxxx xxxxxxxx xxx základního xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx xx xxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxx jednotky bez xxxxxxxxxx xxxxxxxx, který xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: IFRS 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx kapitálové xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx náklady, xxxxx xxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: IAS 1 xxxx.&xxxx;99, zveřejnění: XXX 26 odst. 35 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, které xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx, xxxxx xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxxx nákladů. |
||||
negatedTerseLabel |
Ostatní xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx náklady, xxxxx xxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx, xxxxx xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxxxxxx. [Odkaz: Náklady, xxxxx xxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx náklady |
||||
terseLabel |
Ostatní xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxXxxxxxxxxxXxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatních peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx komentáři. [Odkaz: Xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx a provizí |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxxx náklady |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx, které xxxxxxxx nezveřejňuje samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx, které jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx finančních výnosů xxxx nákladů, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx komentáři. [Odkaz: Xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. d) |
documentation |
Částka finančních xxxxx, které xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 písm. m) |
documentation |
Částka finančních xxxxxxx, které xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx (xxxxxx) |
Xxxxxxx xxxxx: XXX 1 odst. 102, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;103 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx), xxxxx xxxxxx xxxxxxxx nezveřejňuje samostatně 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 xxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;102, xxxxxxx: IAS 1 xxxx.&xxxx;103, xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxxx (xxxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, spoluovládaných xxxxxxxx a přidružených podniků |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx nebo xxxxxxx xxxxxxxxxxxxx z dceřiných xxxxxxx, xxxxxxxxxxxxxxx jednotek x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised |
X duration |
label |
Ostatní xxxxxxx, xxxxxx xxxxxx xxxx xxxxxxx hodnotou xxx xxxxxxxx xxxxxxxx a transakční xxxxx, xxxx má xxx zaúčtován do xxxxx xxxx xxxxxx |
Xxxxxxx: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX14 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx rozdílu mezi xxxxxxx hodnotou při xxxxxxxx vykázání a transakční xxxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxx xxxxxxxxx do xxxxx xxxx xxxxxx, které xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Odkaz: Xxxxxx rozdíl mezi xxxxxxx hodnotou xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, jenž xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx složky xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx jednotlivě nevýznamných xxxxxx xxxxxxxxx úplného xxxxxxxx před xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo komentáři. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx jednotlivě xxxxxxxxxx xxxxxx ostatního xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxxxxx nevýznamných xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx přítoky (xxxxxx), xxxxxxxxxxxxx jako xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxxx přítoky (xxxxxx), xxxxxxxxxxxxx jako xxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu nebo xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxXxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx (xxxxxx), klasifikované xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx (xxxxxx), xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx peněžní xxxxxxx (odtoky) |
||||
ifrs-full |
OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities |
X duration, debit |
label |
Ostatní xxxxxxx přítoky (xxxxxx), xxxxxxxxxxxxx xxxx provozní xxxxxxxx |
Xxxxxxxxxx: IAS 7 odst. 14 |
documentation |
Peněžní xxxxxxx (xxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxx činnosti, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. |
||||
terseLabel |
Ostatní xxxxxxx xxxxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx aktiva |
Obvyklá xxxxx: XXX&xxxx;38 odst. 119 |
documentation |
Částka xxxxxxxxxx aktiv, xxxxx xxxxxx jednotka nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Ostatní xxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx, xxxxx účetní jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx závazků, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx komentáři. |
||||
ifrs-full |
OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 |
xxxxxxxxxxxxx |
Xxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, které xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx zaměstnanecké požitky |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;158 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx zaměstnaneckých požitků x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx pracovního xxxxxx x&xxxx;xxxxxxx xxx xxxxxxxx xxxxxxxxxx poměru. Xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx volna, xxxxxxx x&xxxx;xxxxxxx xxxxxxx xx výsluhu, xxxxxxx xxx dlouhodobé xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx podíly xx xxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxxxxx rezervy |
Zveřejnění: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxx x&xxxx;xxxxxxxx rezerv xx xxxxxxxxxxxxx požitky. [Xxxxx: Xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx jako xxxxxxxx xxxxxxxxxxxxxxxxxxx předpoklad xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx z definovaných xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]; Xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx pojistněmatematické xxxxxxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx předpoklady, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 8 odst. 23 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx dlouhodobá aktiva |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx, která xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx aktiv, která xxxxxx jednotka nezveřejňuje xxxxxxxxxx v témže výkazu xxxx komentáři. [Odkaz: Xxxx finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx. m), xxxxxxxxxx: XXXX 12 xxxx. X13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu nebo xxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx aktiva |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxx aktiv, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx závazky |
Obvyklá xxxxx: IAS 1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatních xxxxxxxxxxxx pohledávek. [Xxxxx: Xxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Ostatní xxxxxxxxxx aktiva |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx nefinančních xxxxx, která xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx nefinančních xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx nebo xxxxxxxxx. [Xxxxx: Ostatní finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxxxxx xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx provozních xxxxxx (xxxxxxx), které xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx komentáři. |
||||
ifrs-full |
OtherPayables |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx částky, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx cenové xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 124, xxxxxxxxxx: xxxxxx xx 1. 1. 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 písm. a) xxx xx), xxxxxxxxxx: XXXX&xxxx;7 – Xxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxx xxxxxxx rizika xxxxxxxxxxxxx riziko, že xxxxxx xxxxxxx nebo xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxx xxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx cen (xxxxx těch, které xxxxxxxxx z úrokového xxxxxx xxxx xxxxxxxx xxxxxx), xx xx xxxx xxxx xxxxx způsobeny xxxxxxxx, které xxxx xxxxxxxxxx pro xxxxxx xxxxxxxx xxxxxxx nebo xxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxx finanční xxxxxxxx xxxxxxxxxxx xx xxxx. [Xxxxx: Xxxxxx riziko [xxxxxx]; Xxxxxxx riziko [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, budovy a zařízení |
Obvyklá xxxxx: IAS 16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx a zařízení, xxxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxx x&xxxx;xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxx, budovy a zařízení, xxxxx xxxxxx jednotka xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo komentáři. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 78 xxxx.&xxxx;x), xxxxxxxxxx: XXX 37 odst. 84 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx rezerv xx xxxxxxxxxxxxx požitky. [Xxxxx: Rezervy] |
||||
totalLabel |
Ostatní rezervy xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxx xx konci období |
||||
ifrs-full |
OtherProvisionsAbstract |
label |
Ostatní xxxxxxx[xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Ostatní xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 odst. 84 |
documentation |
Tento xxxx představuje xxxxxxx x&xxxx;xxxxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxxx xxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Xxxxx: Rezervy] |
||||
ifrs-full |
OtherReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx, které xxxxxx jednotka nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;25, xxxxxxx: XXXX 14 xxxx. IE5 |
documentation |
Částka xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, které xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx při xxxxxx regulaci] |
||||
ifrs-full |
OtherRegulatoryDeferralAccountDebitBalances |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
Příklad: IFRS 14 xxxx.&xxxx;25, xxxxxxx: IFRS 14 odst. XX5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx spřízněné xxxxxx [member] |
Zveřejnění: IAS 24 xxxx.&xxxx;19 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxxx xxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxx vlastního xxxxxxxx, xxx nerozdělených xxxxx [Xxxxx: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxx [member] |
Zveřejnění: XXX 1 xxxx.&xxxx;106, xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxx fondy v rámci xxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx osu „Rezervní xxxxx v rámci vlastního xxxxxxxx“, není-li použit xxxxx jiný xxxx. [Xxxxx: Xxxxxxxxxxx zisky] |
||||
ifrs-full |
OtherRevenue |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx xx zdrojů, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo komentáři. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Jiné xxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;98 písm. g) |
documentation |
Částka zrušení xxxxxx, které xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ze xxxxxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx při xxxxxxxx xxxxxxxxxx xxxxxx), xxxxx xxxx být podle xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxx měsíců xx konce xxxxxxxx xxxxxx, xx kterém xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu nebo xxxxxxxxx. [Odkaz: Xxxxxxx xx zaměstnanecké xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx krátkodobé xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx s výjimkou rezerv xx xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Další xxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. f) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
X&xxxx;xxxx xxxxxxxx stanovená xxxxxx xxxxxxx dalších hmotných xxxx nehmotných xxxxx (xxxxxx podniku xxxx xxxxxxxxx xxxxxxx nabyvatele) xxxxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx komentáři. [Xxxxx: Nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx účinky xx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxx ziskem xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (xxxxxxx), xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Účetní xxxx; Xxxxxx xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxXxxxxxxXxxxxx |
X.XX duration |
label |
Ostatní xxxxxx xxxxxx xxxxx za xxxxxx xxxxxxxxxxxx účetního xxxxx x&xxxx;xxxxxxxx náklady (xxxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx daňovou xxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx. [Xxxxx: Průměrná xxxxxx xxxxx; Xxxxxx xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;12 odst. 81 písm. g) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Přechodné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) z obchodování, které xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxXxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxxx a aktivované |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;85, xxxxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxx xxxxxx jednotky xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxx, xxxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx v témže xxxxxx xxxx komentáři. |
||||
ifrs-full |
OutflowsOfCashFromInvestingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx z investičních xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx při xxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
OutstandingBalancesForRelatedPartyTransactionsAbstract |
label |
Nesplacené zůstatky xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxx, transakce xx spřízněnými xxxxxxxx |
Xxxxxxxxxx: XXX 24 odst. 18 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx přijatých xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Nesplacené xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 odst. 18 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nesplacených xxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxx je xxxxxxx pomocí xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx reálnou xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 16 odst. 29B |
documentation |
Částka xxxxxxx, xxxxx a zařízení xxxxxxxxxxxxx nemovitost xxxxxxxx xxxxxxxxxx, xxxxx xx xxxxxxx xxxxxx xxxxxx xxxxxxx investičního nemovitého xxxxxxx reálnou hodnotou xxxxx xxxxxxxx 29A xxxxxxxxx XXX 16. [Xxxxx: Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx užívaná xxxxxxxxxx, xxxxx je xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx xxxxxxx xxxxxxxx [member] |
Zveřejnění: xxxxxx od 1. 1. 2023, XXX 16 xxxx.&xxxx;29X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx nemovitost xxxxxxxx xxxxxxxxxx, xxxxx xx xxxxxxx pomocí xxxxxx xxxxxxx investičního xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxx 29A xxxxxxxxx XXX 16. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx podnik [xxxxxx] |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;19 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx jednotku, xxxxx xxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx s účastí x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxXxxxxxXxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx xx plánu xxxxxxxxxxxx xxxxxxx, který xxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxx ve xxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;24 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx účast xxxxxx jednotky xx xxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxx rizika xxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]; Spřízněné xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx účetních pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [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 rizik [xxxxxx]; Xxxxxxx akcie [member]] |
||||
ifrs-full |
ParValuePerShare |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx akcie |
Zveřejnění: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxx po xxxxxxxxxx [axis] |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
PastDueStatusMember |
member [xxxxxxx] |
xxxxx |
Xxxx po splatnosti [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx praxe: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxx xx splatnosti. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxx xx xxxxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxx služby a ztrát (xxxxx) z vypořádání |
Zveřejnění: IAS 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx minulé služby x&xxxx;xxxxx (xxxxx) z vypořádání. [Xxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxx (xxxxx) xxxxxxxxxxxx x&xxxx;xxxxxxxxxx; Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxx a zisků (ztrát) x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx, čisté xxxxxxx (xxxxxx) z definovaných xxxxxxx [abstract] |
||
ifrs-full |
PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxx (zisky) xxxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx&xxxx;xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vyplývající x&xxxx;xxxxxxx (xxxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxx (xxxxx) x&xxxx;xxxxxxxxxx. [Xxxxx: Náklady xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx požitků; Xxxxxxx xx xxxxxx xxxxxx, xxxxx definovaných xxxxxxx] [Srovnej: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxx (xxxxx) x&xxxx;xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx na xxxxxx služby x&xxxx;xxxxxx (xxxxx) vznikající x&xxxx;xxxxxxxxxx xxxxxx, plány definovaných požitků |
||||
ifrs-full |
PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract |
label |
Náklady xx xxxxxx xxxxxx x&xxxx;xxxxxx (xxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx, plány definovaných xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx xxxxxx, xxxxx xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxx xx minulé xxxxxx. Xxxxxxx na xxxxxx xxxxxx, xxxxx vyjadřují xxxxx současné hodnoty xxxxxxxxx příslibů x&xxxx;xxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xx službami xxxxxxxxxxx xxxxxxxxxxxx v předchozích obdobích, xxxxx vyplývají xx xxxx xxxxx (zavedení, xxxxxxx xxxx změny xxxxx xxxxxxxxxxxx xxxxxxx) xxxx xxxx xxxxxxx (xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxx). [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx požitků; Xxxxx xxxxxxxxxxxx xxxxxxx [member]] [Xxxxxxx: Zvýšení (snížení) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zvýšení (snížení) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxx xx minulé xxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxx služby. Náklady xx xxxxxx služby, xxxxx xxxxxxxxx změnu xxxxxxxx hodnoty závazných xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xx změn xxxxx (xxxxxxxx, xxxxxxx xxxx změny xxxxx xxxxxxxxxxxx xxxxxxx) xxxx xxxx xxxxxxx (xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxx). [Xxxxx: Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx z nákupu xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxx energie. |
||||
ifrs-full |
PayablesForPurchaseOfNoncurrentAssets |
X instant, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx dlouhodobých xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx sociálního xxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx z příjmů. Xxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxx placené xxxx i v zahraničí, xxxxx xxxx počítané ze xxxxxxxxxxxx zisků. Daně x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxx xxxx, xxxx xxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx, přidruženým xxxxxxxx nebo xx xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx vykazujícímu xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx nákladů xx xxxxxx dluhu |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx náklady xx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Platby xxxxxx na xxxxxxxx xxxxxxxx. |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xx průzkum a vyhodnocení |
Obvyklá xxxxx: XXX&xxxx;7 odst. 14 |
documentation |
Peněžní xxxxx xx xxxxxx xxxxxxx xxxxxx xxxxxxxx xx spojitosti x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx nerostného xxxxxx prokazatelná. |
||||
ifrs-full |
PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits |
(X) duration, xxxxxx |
xxxxx |
Xxxxxx pojistného x&xxxx;xxxxxxxxxx xxxxxx, xxxxxxx x&xxxx;xxxxxx xxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx: Xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXX 7 xxxx.&xxxx;14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxxxx x&xxxx;xxxxxx xxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxxxx x&xxxx;xxxxxx xxxxxx x&xxxx;xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx nákladů xx xxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxx xx xxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxx xx xxxx xxxxxx v dceřiných xxxxxxxxxxxxx, xxxxx nevedou ke xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;42X, xxxxxxxxxx: XXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na změny xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, xxxxx nevedou xx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxxxx xx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxXxxXxxxxxxXxXxxxxxxXxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxx xx xxxxx xxxxxxxxxx xx xxxxxx xxxxxxx xxxx obchodování |
Příklad: IAS 7 xxxx.&xxxx;14 písm. g) |
documentation |
Peněžní odtok xx xxxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxx xxxxxxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 141 písm. g) |
documentation |
Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx současné xxxxxxx závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx nebo xxxxxxx xxxxxxx z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx by xxxx xxx xxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxxxxx aktiv plánu xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx čistého xxxxxx xxxxxxxxxxxx požitků) x&xxxx;xxxx by být xxxxxxxx xxxxxxxx hodnotou. |
||||
negatedLabel |
Zvýšení (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xx vztahu x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) čistých závazků (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx plateb x&xxxx;xxxxx xx vztahu k vypořádání. [Xxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající xx zisků (xxxxx) xxxxxxxxxxxx z vypořádání; Xxxxx xxxxxxx (aktiva) z definovaných xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
commentaryGuidance |
Snížení současné xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx z definovaných xxxxxxx vyplývající z plateb xx xxxxxx x&xxxx;xxxxxxxxxx xx měla xxx xxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxxx hodnoty xxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx ve xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx aktiva xxxxxxxxxxxx xxxxxxx) a měla by xxx xxxxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xx vztahu x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx xx xxxxxxx souvisejících xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxx xx vztahu x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) u práv xx xxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxxx přísliby z definovaných xxxxxxx, xxxxxxxxxxx z plateb xx xxxxxx k vypořádání [Xxxxx: Snížení (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající xx zisků (xxxxx) xxxxxxxxxxxx z vypořádání; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx z plateb xx xxxxxx x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;17 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx platby xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Platby xxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 17 |
documentation |
Peněžní xxxxx na platby xxxxxxxxxxxx xxxxxxxx, které xxxxxx jednotka nezveřejňuje xxxxxxxxxx v témže xxxxxx xxxx komentáři. |
||||
negatedLabel |
Platby xxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxXxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxx za nabytí xxxx xxxxxx xxxxx xxxxx xxxxxx jednotky |
Příklad: XXX 7 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxx xxxx xxxxxx xxxxx xxxxx xxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxx xxxx zpětný xxxxx xxxxx účetní xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxXxXxxxxxXxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx |
Xxxxxxx: XXX 7 odst. 14 xxxx. d) |
documentation |
Peněžní xxxxx xx xxxxxx zaměstnancům x&xxxx;xx platby xxxxxx xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxxxxxx a jejich xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxXxxxXxxXxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxXxxXxxx |
(X) xxxxxxxx, credit |
label |
Platby xx xxxxxx xx xxxx xxxxx xxxxxxxx xx účelem xxxxxxxx xxxxx xxxxxx a následně xx xxxxxx prodeje |
Příklad: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxx xx xxxx aktiv xxxxxxxx xx xxxxxx xxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxx xx účelem prodeje. |
||||
negatedLabel |
Platby xx xxxxxx xx xxxx xxxxx držených xx xxxxxx xxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxXxxxxXxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx dodavatelům xxxxx a služeb |
Příklad: XXX 7 xxxx.&xxxx;14 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxxxxx 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 xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxxx odtok na xxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxx a platby zaměstnancům x&xxxx;xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxxxx požitků [xxxxxx] |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;138 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
PercentageOfEntitysRevenue |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx jednotky |
Obvyklá xxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
PercentageOfReasonablyPossibleDecreaseInActuarialAssumption |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 145 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx přiměřeně xxxxxxx xxxxxxx proměnné xxxxxx, které vyplývá xx smluv spadajících xx rozsahu působnosti XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;128 písm. a) |
documentation |
Procentní xxxxx xxxxxxxxx možného xxxxxxx proměnné xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X.XX instant |
label |
Procentní podíl xxxxxxxxx možného snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxx při xxxxxxx xxxxx reálnou xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx tento xxxxx xxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx podíly x&xxxx;xxxxxxxxx xxxxxxx, které xxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxx vyjádřená v procentních xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx jsou xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx x&xxxx;2 xxxxxxxxx body xx 6xxxxxxxxx xxxxxxxxx xxxxx. Tento prvek xxxxxxxxxxxx pro xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx jako xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx snížení 8xxxxxxxxx xxxxxxxxx xxxxx xx xxxxxxxxx xxxxx 7,84 xxxxxxxx (tj. vynásobené 0,98). X&xxxx;xxxxxxxx případech xxxxxxxx xxxxx rozšíření. |
||||
ifrs-full |
PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx podíl xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxx xxx ocenění xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx reálnou xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxxx xxxx procentní xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx podíly – xxxx. dvouprocentní snížení xxxxxxxxx xxxx. Xxxxx xxxxx používejte x&xxxx;xxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx u vstupních xxxxxxx, xxxxx xxxx xxxxxxxxx xxxx procentní xxxxxx – např. xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx x&xxxx;2 xxxxxxxxx xxxx xx 6xxxxxxxxx diskontní xxxxx. Xxxxx xxxxx xxxxxxxxxxxx pro xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx jako xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx na xxxxxxxxx xxxxx 7,84 xxxxxxxx (xx. xxxxxxxxxx 0,98). V takových případech xxxxxxxx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Procentní xxxxx xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx prvek xxx xxxxxxx xxxxxxxxx jako xxxxxxxxx xxxxxx u vstupních xxxxxxx, které xxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx xxxxxxxxxx i pro xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, které xxxx vyjádřeny xxxx xxxxxxxxx xxxxxx – xxxx. snížení 8procentní xxxxxxxxx xxxxx o 2 xxxxxxxxx xxxx xx 6xxxxxxxxx xxxxxxxxx xxxxx. Xxxxx prvek xxxxxxxxxxxx xxx xxxxxxxxx změny xxxxxxxxx xxxxxxx vyjádřených xxxx procentní xxxxxx – např. 2xxxxxxxxx xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx na xxxxxxxxx xxxxx 7,84 procenta (xx. vynásobené 0,98). X&xxxx;xxxxxxxx případech xxxxxxxx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx možného zvýšení xxxxxxxxxxxxxxxxxxxxx předpokladu |
Zveřejnění: XXX 19 odst. 145 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17 |
Zveřejnění: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx spadajících do xxxxxxx působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X.XX instant |
label |
Procentní xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Procentní xxxxx xxxxxxxxx možného xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx prvek xxx xxxxxxx vyjádřená xxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx podíly – xxxx. 2xxxxxxxxx zvýšení xxxxxxxxx toků. Tento xxxxx používejte i pro xxxxxxx vyjádřená x&xxxx;xxxxxxxxxxx xxxxxx u vstupních veličin, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. xxxxxxx 8xxxxxxxxx diskontní xxxxx x&xxxx;2 xxxxxxxxx xxxx xx 10procentní xxxxxxxxx xxxxx. Xxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxx vstupních xxxxxxx xxxxxxxxxxx jako xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx xxxxxxx 8xxxxxxxxx xxxxxxxxx sazby na xxxxxxxxx sazbu 8,16 xxxxxxxx (tj. xxxxxxxxxx 1,02). X&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx prvky xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx podíl xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx ocenění xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx reálnou xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx zvýšení xxxxxxxxx xxxx xxxxxxxxx podíly x&xxxx;xxxxxxxxx veličin, xxxxx xxxxxx xxxxxxxxx jako xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx xxxx vyjádřeny xxxx procentní xxxxxx – xxxx. xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx x&xxxx;2 procentní body xx 10xxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx procentní xxxxxx – např. 2xxxxxxxxx xxxxxxx 8procentní xxxxxxxxx xxxxx xx xxxxxxxxx sazbu 8,16 xxxxxxxx (tj. xxxxxxxxxx 1,02). X&xxxx;xxxxxxxx případech xxxxxxxx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx podíl xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx při ocenění xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx u vstupních xxxxxxx, xxxxx xxxxxx xxxxxxxxx jako xxxxxxxxx xxxxxx – např. 2xxxxxxxxx zvýšení peněžních xxxx. Xxxxx xxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxx xxxxxxxxx v procentních xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, které xxxx xxxxxxxxx xxxx xxxxxxxxx podíly – xxxx. zvýšení 8procentní xxxxxxxxx sazby o 2 xxxxxxxxx body xx 10xxxxxxxxx xxxxxxxxx xxxxx. Xxxxx prvek xxxxxxxxxxxx xxx relativní změny xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx podíly – xxxx. 2xxxxxxxxx xxxxxxx 8procentní xxxxxxxxx xxxxx na diskontní xxxxx 8,16 xxxxxxxx (xx. xxxxxxxxxx 1,02). X&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxx |
X.XX instant |
label |
Procento xxxxxxxx podílů na xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. X64 xxxx. c) |
documentation |
Procento xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx k plnění [axis] |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx k plnění [xxxxxx] |
Xxxxxxxxxx: IFRS 15 odst. 119 |
documentation |
Tento xxxx xxxxxxxxxxx všechny xxxxxxx k plnění. Závazkem x&xxxx;xxxxxx se xxxxxx xxxxxxx xx xxxxxxx xx xxxxxxxxxx převést xx zákazníka xxx: x) xxxxx nebo xxxxxx (xxxx soubor xxxxx xxxx xxxxxx), xxxxx xxxx xxxxxxxxxxx; xxxx b) xxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxxxx xxxxxx a které xx xxxxxx způsob xxxxxxx xx xxxxxxxxx. Xxxxx xxxx také xxxxxxxxxxx standardní xxxxxxx xxx xxx „Xxxxxxx x&xxxx;xxxxxx“, není-li použit 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 jednotka splní xxxxxxx k plnění jednorázově, xxxxx není xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;124 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx závazky x&xxxx;xxxxxx xxxxxx xxxxxxxx. Účetní xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxx průběžně, pokud xx splněno jedno x&xxxx;xxxxxxxxxxxxx kritérií: a) xxxxxxxx přijímá x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxx z plnění xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxx; x) plněním xxxxxxxxxxxx účetní xxxxxxxxx xxxxxx, xxxxxxxxxx se xxxxxxxxxx aktivum (například xxxxxxxxxxx xxxxxx), xxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx x&xxxx;xxxx xxxx xxxxxxxxx nebo xxxxxxxxxxxx; nebo c) xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx nevzniká aktivum, xxx xxx by xxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx, a účetní xxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxx xx xxxxxx xx xxxxx xxxxxxxxxx plnění. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxx xx xxxxxx xxxxxxx vztahuje |
Zveřejnění: XXX 1 odst. 51 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, x&xxxx;xxxxx xx xxxx xxxxxx xxxxxxx xxxx komentář xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxx plánu zahrnují xxxxxx xxxxxx fondem xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx pojistné xxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxx xxxxx xxxxxx, x&xxxx;xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;140 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxx definovaných xxxxxxx. Aktiva xxxxx xxxxxxxx: x) aktiva xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;x) xxxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxx xx správu xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx za xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx vykázaných výnosů x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx poplatků xx správu. |
||||
ifrs-full |
PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents |
X duration, credit |
label |
Část xxxxxxxxxxx (xxxxxxxxxx) plnění xxxxxxxxx z peněžních prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;40 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx podniků xxxx jiných xxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]; Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Plnění xxxxxxxxx (xxxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx (ztrát) xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx přiřadit k odúčtování xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxx dceřiného xxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx. X28 |
xxxxxxxxxxxxx |
Xxxx zisků (xxxxx) z pozbytí xxxxxxxx xxxxxxxxx xxxxxxx, kterou xxx přiřadit k odúčtování xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Zisky (xxxxxx) vykázané x&xxxx;xxxxxxx xxxxxxx ovládání dceřiného xxxxxxx; Xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx (xxxxx) x&xxxx;xxxxxxx ovládání dceřiného xxxxxxx, xxxxxx xxx xxxxxxxx k vykázání investic xxxxxxxxxxx v bývalém xxxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19 písm. a) |
documentation |
Část xxxxx (xxxxx) z pozbytí xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxx hodnotě. [Xxxxx: Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx; Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
PostemploymentBenefitExpenseDefinedBenefitPlans |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;135 xxxx.&xxxx;x), obvyklá praxe: XXX&xxxx;19 odst. 5 |
documentation |
Částka xxxxxxx xx zaměstnanecké xxxxxxx xx skončení pracovního xxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx výsledku xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxx (xxxxxx); Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] [Srovnej: Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků, xxxxx vyplývají z nákladů (xxxxxx) v hospodářském xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx na xxxxxxxxxxxxx xxxxxxx po skončení xxxxxxxxxx poměru x&xxxx;xxxxxxxxxxxx xxxxxxxx, plány definovaných xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
PostemploymentBenefitExpenseDefinedContributionPlans |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx zaměstnanecké požitky xx xxxxxxxx xxxxxxxxxx xxxxxx, plány xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 53 |
documentation |
Částka xxxxxxx xx zaměstnanecké xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx definovaných příspěvků. Xxxxx xxxxxxxxxxxx xxxxxxxxx xxxx plány xxxxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx xxxxxx, dle xxxxxxx xxxxx účetní xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxx xxxxxxxx (fondu) x&xxxx;xxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx příspěvky, xxxxx xxxx xxxx xxxxxxxxxx xxxxxx xx xxxxxxx xxxxx zaměstnaneckých xxxxxxx souvisejících se xxxxxxxx poskytnutými xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx v hospodářském xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;5 |
xxxxxxxxxxxxx |
Xxxxxx nákladů xx xxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx poměru xxxxxxxxxx xx hospodářského xxxxxxxx |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx na xxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxxxxxxxx výsledku |
||||
ifrs-full |
PostemploymentBenefitExpenseInProfitOrLossAbstract |
label |
Náklady xx xxxxxxxxxxxxx požitky xx xxxxxxxx pracovního poměru x&xxxx;xxxxxxxxxxxx výsledku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx v oblasti xxxxxxxxx xxxx xx xxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: IAS 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx požitků x&xxxx;xxxxxxx xxxxxxxxx xxxx po xxxxxxxx xxxxxxxxxx poměru. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
PotentialOrdinaryShareTransactionsMember |
member |
label |
Transakce s potenciálními xxxxxxxxx xxxxxxx [member] |
Příklad: XXX 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
PowerGeneratingAssetsMember |
member |
label |
Aktiva xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxx [member] |
Obvyklá praxe: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx a zařízení, xxxxx xxxxxxxxxxx aktiva xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx smlouvy [xxxxxx] |
Xxxxxxx: XXXX 15 odst. 128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx nákladů xx xxxxxxx nebo xxxxxxx xxxxx se xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx. [Xxxxx: Aktiva xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;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: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pojistného, xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx u třetích xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx splacení [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;40 xxxx.&xxxx;x), příklad: IFRS 7 odst. XX32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx xxxxxx, že jedna xxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxx xxxxxx dříve xxxx xxxxxxx, xxx xx xxxxxxx. [Odkaz: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
Xxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx předem |
Příklad: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, které xxxxxxxxxxx xxxxxx zaplacené xx xxxxx x&xxxx;xxxxxx xxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx a výnosy xxxxxxxx xxxxxx xxxxxx smluvních xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx včetně xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx předem x&xxxx;xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx a výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx smluvních xxxxx. [Xxxxx: Xxxxxx xxxxxx; Xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx s výjimkou xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxXxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx leasingů xx xxxxxxx [abstract] |
||
ifrs-full |
PresentationOfOverlayApproachAbstract |
label |
Prezentace překrývacího xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [member] |
Zveřejnění: IAS 19 xxxx.&xxxx;140 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx. Současná xxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx k uspokojení xxxxxxx vyplývajících xx xxxxxx poskytnutých xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxx xxxxxx, xxx xxxxxxxx xxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;24, xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29, obvyklá xxxxx: XXXX&xxxx;1 odst. 30 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxx účetnictví, xxxxx xxxxxx jednotka xxxxxxxxx xxxxxxxxxxxxx před xxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
PreviouslyStatedMember |
member |
label |
Dříve xxxxxxx [member] |
Zveřejnění: XXX 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 xxxx.&xxxx;x) bod x), zveřejnění: IAS 8 xxxx.&xxxx;49 písm. b) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxx závěrce (xx. xxxx retrospektivní xxxxxxxx xxxx retrospektivním xxxxxxxxxxxxx). |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx cenového indexu |
Zveřejnění: XXX 29 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx používaného x&xxxx;xxxxxxxxxxxx xxxxxxxxx v účetní xxxxxxx účetní xxxxxxxx, xxxxx xxxxxxx měna xx xxxxx hyperinflační xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxXxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Ceny xxxxxxx x&xxxx;xxxxxxxx o forwardové xxxxx xxxxxxxxxx xxxxx xx xxxxxxxx |
Xxxxxxx: XXXX 7 xxxx. X11X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx uvedené x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx podnikání |
Zveřejnění: XXX 1 xxxx.&xxxx;138 písm. a) |
documentation |
Místo, xxx xxxxxx jednotka xxxxxxxx xxxxxxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx místo podnikání xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 odst. 16 písm. x) xxx xx), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x) xxx ii), xxxxxxxxxx: XXXX 12 odst. 21 xxxx.&xxxx;x) xxx iii) |
documentation |
Hlavní xxxxx podnikání xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx xxxxxxxxx; Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxXxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx účetní xxxxxxx xxxx xxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxxx xxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 odst. 16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx podniku účetní xxxxxxxx, jehož xxxxxxxxxxxxx xxxxxx závěrky, xxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, xxxx xxxxxxxxx x&xxxx;xxxx k dispozici xxx veřejné xxxxxxx. [Xxxxx: Konsolidované [xxxxxx]; XXXX [member]] |
||||
ifrs-full |
PrincipalPlaceOfBusinessOfJointOperation |
text |
label |
Hlavní xxxxx xxxxxxxxx xxxxxxxxxx činností |
Zveřejnění: XXXX 12 odst. 21 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [member]; Xxxxxx xxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b) xxx xx), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x) bod ii), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx podnikání xxxxxxxxxx podniku. [Xxxxx: Xxxxxx místo xxxxxxxxx; Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
PrincipalPlaceOfBusinessOfSubsidiary |
text |
label |
Hlavní xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x) xxx xx), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x) xxx xx), zveřejnění: IFRS 12 xxxx.&xxxx;12 písm. x), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx místo xxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx místo podnikání; Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ProbabilityOfDefaultAxis |
axis |
label |
Pravděpodobnost xxxxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx selhání, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 odst. x), příklad: IFRS 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx, která xx xxxxxxx jako xxxxxxx xxxxxxxx pro xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, příklad: IFRS 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;17 písm. c) |
documentation |
Získaný xxxxxxx přítok z výpůjček. [Xxxxx: Výpůjčky] |
||||
terseLabel |
Příjmy z výpůjček |
||||
ifrs-full |
ProceedsFromChangesInOwnershipInterestsInSubsidiaries |
X duration, xxxxx |
xxxxx |
Xxxxxx ze změn xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxxxx xx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 odst. 42A, xxxxxxxxxx: XXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx změn xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxxxx xx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z příspěvků xxxxxxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx přítok z příjmů x&xxxx;xxxxxxxxx nekontrolujících vlastníků. [Xxxxx: Xxxxxxxxxxx podíly] |
||||
ifrs-full |
ProceedsFromCurrentBorrowings |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Odkaz: Krátkodobé xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxxxxxx a vyhodnocení |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx aktiv 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 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx činností] |
||||
ifrs-full |
ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx aktiv xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx činností |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx xxxx vyřazovaných xxxxxx klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Odkaz: Ukončené xxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxXxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx aktiv |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Odkaz: Xxxxx x&xxxx;xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx nebo xxxxxxxxxx xxxxxxxxxxxxxxxx finančních xxxxx |
Xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 7 odst. 16 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy z vyřazení xxxxxxx, xxxxx a zařízení, xxxxxxxxxx xxxxx s výjimkou xxxxxxxxx, xxxxxxxxxxxx nemovitého xxxxxxx x&xxxx;xxxxxxxxx dlouhodobých xxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, investičního xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxxxxxx nemovitý xxxxxxx; Xxxxxxx dlouhodobá aktiva; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx opcí. |
||||
ifrs-full |
ProceedsFromExerciseOfWarrants |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 17 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxxx warantů xx xxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze xxxxxxxx xxxxxx, klasifikované jako xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;20 odst. 28 |
documentation |
Peněžní xxxxxx xx státních xxxxxx, xxxxxxxxxxxxx xxxx finanční xxxxxxxx. [Xxxxx: Xxxx [xxxxxx]; Státní xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xx xxxxxxxx dotací |
||||
ifrs-full |
ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx činnosti. |
Obvyklá praxe: XXX&xxxx;20 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx státních xxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx. [Xxxxx: Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xx státních xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxXxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx dluhopisů, xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxx a dlužních úpisů. |
||||
ifrs-full |
ProceedsFromIssueOfOrdinaryShares |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z vydaných xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ProceedsFromIssueOfPreferenceShares |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx prioritních xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxxx xxxxxxxxxxx akcií. [Odkaz: Xxxxxxxxxx akcie [member]] |
||||
ifrs-full |
ProceedsFromIssueOfSubordinatedLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxx z vydaných xxxxxxxxxxx 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 xxxxxxxx |
Xxxxxxx: XXX 7 odst. 17 písm. a) |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx kapitálových xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;17 písm. a) |
documentation |
Peněžní přítok x&xxxx;xxxxxxxx akcií. |
||||
ifrs-full |
ProceedsFromNoncurrentBorrowings |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 7 odst. 16 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z prodeje xxxxxxxxxxxx aktiv, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxXxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx nebo xxxxx xxxxxxxxx akcií |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxx akcií. [Xxxxx: Xxxxxx xxxx xxxxx vlastních akcií; Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx biologických xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxxxxxx xxxxx, klasifikované xxxx xxxxxxxxxx činnosti |
Příklad: XXX 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx 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 praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Přidružené xxxxxxx [member]] |
||||
ifrs-full |
ProceedsFromSalesOfInvestmentProperty |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx investičního xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxxxx 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 přítok x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx investic xxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxxx z investic jiných xxx xxxxxxxxx vykazované xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovaných ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxx a zařízení, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx klasifikovaný xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Pozemky, budovy 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 splatnosti xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx nebo xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z převodu během xxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;42X xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxx xxxxxxxx období, x&xxxx;xxx xxxxx k největšímu xxxxxxx, xxxx-xx xxxxxxx xxxxxx výnosů z převodu (xxxxx xxxxxxx podmínky xxx xxxxxxxxxx) x&xxxx;xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxx20XXxXXX16XxxxXxxxxxXxXxxxxXxxxxxxxXxxxXxxXxxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy xxxxxxxx xx xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;20X standardu XXX 16, xxxxx xx týkají xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx činnosti xxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2022, XXX 16 xxxx.&xxxx;74X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx zahrnutých xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;20X xxxxxxxxx XXX 16, xxxxx xx xxxxxx xxxxxxxxxx položek, xxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxx účetní xxxxxxxx x&xxxx;xxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xx xxxx xxxxxxxx x&xxxx;xx xxxxx, xxxxx xxxxxxxxx, aby xxxxx xxxxxxxx xxxxxxxx, xxxx xxxxxxx vedení společnosti. |
||||
ifrs-full |
ProductionSupplies |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;78 xxxx. x), xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxx určených pro xxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx a služby [axis] |
Příklad: XXXX&xxxx;15 xxxx.&xxxx;X89 xxxx. x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx a služby [xxxxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;X89 písm. x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx a služby účetní xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx x&xxxx;xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklad x&xxxx;xxxxx za xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx poplatků xxxxxxxxxxx xxxx xxxxxxxxx za xxxxxxx služby. |
||||
ifrs-full |
ProfitLoss |
X duration, credit |
label |
Hospodářský xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 xxxx.&xxxx;x) bod i), xxxxxxxxxx: XXX 1 odst. 81A xxxx.&xxxx;x), xxxxxxxxxx: IAS 7 odst. 18 písm. x), zveřejnění: XXXX 1 xxxx.&xxxx;24 písm. b), xxxxxxx: XXXX&xxxx;12 odst. B10 xxxx.&xxxx;x), zveřejnění: XXXX 1 xxxx.&xxxx;32 xxxx.&xxxx;x) xxx xx), příklad: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x), příklad: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), zveřejnění: XXXX 8 xxxx.&xxxx;23, zveřejnění: XXXX 8 xxxx.&xxxx;28 xxxx. b) |
documentation |
Celkové výnosy xxxxxxx o náklady x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, bez xxxxxxx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Hospodářský xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, přiřaditelný nekontrolním xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;81X xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx činností přiřaditelný xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx; Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx mateřského xxxxxxx, xxxxxxx při výpočtu xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx přiřaditelný xxxxxxxxx xxxxxxxxx akcií xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx na xxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx kmenových xxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx výpočtu xxxxxxxxx xxxxxxxxx zisku na xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 písm. a) |
documentation |
Hospodářský xxxxxxxx xxxxxxxxxxxx držitelům xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx xxxxxxxxx kmenových akcií xxxxxxxxxx xxxxxxx, xxxxxxx xxx výpočtu ukazatele xxxxxxxxx xxxxx na xxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx vlastníkům mateřského xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;81X písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx majitelům xxxxxxxxxx xxxxxxx. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx xxxxxxxxxxx nástrojům x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx nástrojům x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx (xxxxxx) xx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;70 xxxx.&xxxx;x), xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxx při xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xx podílejí xx zisku s kmenovými xxxxxxx xxxxx předem xxxxxxxx vzorce. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx kapitálovým xxxxxxxxx x&xxxx;xxxxxx s výjimkou xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx (ztráty) xx nástroj |
||||
negatedLabel |
Hospodářský xxxxxxxx, xxxxxxxxxxxx kapitálovým xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxx základního xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx kapitálovým xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx (ztráty) xx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx přiřaditelný xxxxxxxxxxx xxxxxxxxx, které xx xxxxxxxx na xxxxx x&xxxx;xxxxxxxxx akciemi xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx, xxxxxxx při xxxxxxx xxxxxxxxx zředěného xxxxx (xxxxxx) na xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;102, xxxxxxx: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: XXXX 5 odst. 33 xxxx.&xxxx;x) xxx x), xxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23, xxxxxxx: XXXX 8 odst. 28 xxxx. b) |
documentation |
Hospodářský xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxx xxxxxxx. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 81A xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X12 xxxx.&xxxx;x) xxx xx), zveřejnění: IFRS 8 xxxx.&xxxx;23, xxxxxxxxxx: XXXX 8 odst. 28 xxxx. b) |
documentation |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností. [Odkaz: Xxxxxxxxxxx xxxxxxxx [member]; Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx: XXXX&xxxx;5 xxxx. –, xxxxxxx: 11, příklad: XXXX 5 odst. 33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: 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 mateřského xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx držitelům xxxxxxxxx xxxxx mateřského xxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx z pokračujících xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx na akcii |
Zveřejnění: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx mateřského xxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxx potenciálních xxxxxxxxx akcií. [Xxxxx: Xxxxxxxxxxx xxxxxxxx z pokračujících xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx s účastí x&xxxx;xxxxxxxx xxxxxxxxx akcií, xxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx výpočtu xxxxxxxxxx ukazatele xxxxx (xxxxxx) xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xx podílejí xx zisku s kmenovými xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx z pokračujících xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx při xxxxxxx xxxxxxxxx zředěného xxxxx (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx z pokračujících xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx zisku (xxxxxx) na xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xx podílejí xx xxxxx s kmenovými xxxxxxx xxxxx předem xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx činností |
Zveřejnění: IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;98 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X12 xxxx.&xxxx;x) bod xxx), xxxxxxxxxx: IFRS 5 xxxx.&xxxx;33 písm. a) |
documentation |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx činnosti [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx z ukončených činností xxxxxxxxxxxx xxxxxxxxxxxx podílům |
Příklad: XXXX&xxxx;5 odst. –, xxxxxxx: 11, xxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx činností přiřaditelný xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx z ukončených xxxxxxxx; Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx držitelům xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, použitý při xxxxxxx základního xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx přiřaditelný držitelům xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx akcií xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx zředěného xxxxx na xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx přiřaditelný držitelům xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, upravený x&xxxx;xxxxxx xxxxx ředicích xxxxxxxxxxxxx xxxxxxxxx akcií. [Xxxxx: Xxxxxxxxxxx výsledek z ukončených xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx akcií, xxxxxxx xxx výpočtu xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxx xxx výpočtu xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx nástrojům, xxxxx xx xxxxxxxx xx xxxxx s kmenovými xxxxxxx podle xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx, přiřaditelný xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx akcií, xxxxxxx xxx výpočtu xxxxxxxxx xxxxxxxxx zisku (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností xxxxxxx xxx výpočtu xxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxx xx zisku x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx vzorce. [Odkaz: Xxxxxxxxxxx xxxxxxxx z ukončených xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85, xxxxxxx: XXX&xxxx;32 odst. IE33 |
documentation |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. [Odkaz: Zisk (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx z provozních xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, xxxxxx xxxxxxx změn xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx souvisejících x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx odložené xxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 23 |
documentation |
Hospodářský xxxxxxxx, xxxxx zahrnuje xxxxx xxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx a čisté xxxxx související xxxxxxxx xxxx. [Xxxxx: Xxxxx xxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx regulaci xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx; Xxxxx xxxxx odložené xxxx, xxxxxxxxxxx xx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx s hospodářským xxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx, včetně čistých xxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx a čistých xxxx xxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxxx nekontrolním xxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;23, xxxxxxx: IFRS 14 xxxx. XX1 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx podílům, xxxxx xxxxxxxx xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Hospodářský xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxx xxxx xxxxxxxxxxx odložené xxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, včetně xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx daně, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;23, xxxxxxx: XXXX 14 odst. XX1 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxxxxxxx xxxxxxxxxx mateřského podniku, xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx, včetně xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx 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 písm. q) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx od xxxx xxxxxxxx, který je xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx výsledku. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxx xx xxxxxxxxx došlo xx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 písm. q) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx kdyby datum xxxxxxxx všech xxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx, xxxx xx začátku xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx2011 |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxx spojených x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx x&xxxx;xxxxx ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxx2011 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx služeb xxxxxxxxx s výstavbou xx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx nehmotné xxxxxxx x&xxxx;xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Ujednání o poskytování xxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 26 xxxx.&xxxx;35 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xxxxxxx xxxxxxxx investic x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx aktiv xxxxxxxxxx se xxxxxxxxxxxx. [Xxxxx: Aktiva] |
||||
ifrs-full |
PropertyAmountContributedToFairValueOfPlanAssets |
X instant, debit |
label |
Nemovitosti, xxxxxx přispívající k reálné xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Aktiva plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vyplývajících z výstavby xxxxxxxxxxx x&xxxx;xxxxxx projektů. |
||||
ifrs-full |
PropertyDevelopmentAndProjectManagementIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx projektů |
Obvyklá xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxx xxxxxxxxxx z výstavby xxxxxxxxxxx x&xxxx;xxxxxx projektů. |
||||
ifrs-full |
PropertyIntendedForSaleInOrdinaryCourseOfBusiness |
X instant, debit |
label |
Nemovitosti xxxxxx k prodeji x&xxxx;xxxxx xxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx určených x&xxxx;xxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxx xxxxxxxx účetní jednotky. Xxxxxxxxxxx xx xxxxxx xxxxxxx nebo xxxxxx xxxxxxxx část budovy xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx správu nemovitostí |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxxx xxxxxxxxxxxxx xx xxxxxxx nemovitostí. Nemovitostí xx xxxxxx xxxxxxx xxxx xxxxxx případně xxxx budovy xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx. a), xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx aktiv, xxxxx: x) účetní xxxxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxx xx xxxxxx xxxx xxxxxxxxxx xxxxxx či xxxxxxxx, xx xxxxxx xxxxxxxx jiným xxxxxx, xxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxx, x&xxxx;x) x&xxxx;xxxxxxx xx xxxxxxx, že xxxxx xxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx, xxxxxx a zařízení xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxxxxXxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxx stavu xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
PropertyPlantAndEquipmentByOperatingLeaseStatusMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxx-xx xxxxxxxxxxxxxx xxxxxxxxx xxxxx stavu xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx standardní hodnotu xxx xxx „Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xx xxxx xxxxxxxx, xxxxx by xxxxxx xxxx xxxxxxxxx xx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxXxxxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, xxxxxx x&xxxx;xxxxxxxx, xxxxxx vyřazená x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxx xxxxxx k prodeji |
Příklad: XXX 16 xxxx.&xxxx;79 xxxx. c) |
documentation |
Hodnota xxxxxxx, xxxxx x&xxxx;xxxxxxxx, které xxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx 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: XXX&xxxx;16 odst. 77 |
documentation |
Hodnota xxxxxxx, xxxxx a zařízení xxxxxxxxxx v přeceněných xxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, budovy x&xxxx;xxxxxxxx, xxxxxx vykázané xxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;74 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxx hodnota [xxxxxx]; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxxXxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxx, xxxxx a zařízení xxxxxxx xxxx xxxxxxx xxxxxxxxxx cena |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, pro xxxxx xxxx xxxxxx xxxxxxx xxxxxxx jako xxxxxxx xxxxxxxxxx cena v počátečním xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxx XXXX. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxXxxxxxxxXxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxx aktiv, xxxxx xx stále xxxxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx hodnota plně xxxxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxx se xxxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxx hodnota [xxxxxx]; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73, xxxxxxx: XXX&xxxx;36 odst. 127, xxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, xxxxxx x&xxxx;xxxxxxxx. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Odkaz: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxx předmětem xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxx xxxxxx předmětem xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx leasing, xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx rizika x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, xxxxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, budov a zařízení xxxxxxxxxx xxxx xxxxxxx xx xxxxxxxxx závazků. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxXxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, xxxxxx a zařízení – Xxxxxx před xxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXX 16 xxxx.&xxxx;81X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx Xxxxxxx, budovy x&xxxx;xxxxxxxx – Xxxxxx xxxx xxxxxxxxxx xxxxxxxx (změna XXX 16) xxxxxx x&xxxx;xxxxxx 2020. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, xxxxxx x&xxxx;xxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: IFRS 3 xxxx. X64 bod x), xxxxxxx: XXXX 3 xxxx. IE72 |
documentation |
Částka xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxx, budov a zařízení xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxxXxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx jsou xxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxxxxxx [abstract] |
||
ifrs-full |
PropertyPlantAndEquipmentRevaluationSurplus |
X instant, xxxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, zůstatek xxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx zůstatku xxxxx x&xxxx;xxxxxxxxx, xxxxx xx xxxxxxxx k pozemkům, budovám x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxxx leasingu [xxxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, xxxxxx a zařízení, xxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxx, který xxxxxxxxx x&xxxx;xxxxxx všechna xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, dočasně xxxxxxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx nevyužívaných xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxx xx xxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů x&xxxx;xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx na xxxxxxxx xx xxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;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 s údržbou nemovitostí |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx nebo xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx na xxxxxxxx xx xxxxxx xxxxxxxxxxx; Xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxx (xxxxxxx) související x&xxxx;xxxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (výnosy) související x&xxxx;xxxxxxx nemovitostí [abstract] |
||
ifrs-full |
PropertyTaxExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx na xxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx nákladů na xxx x&xxxx;xxxxxxxxxxx. Xxxxxxxxxxx xx xxxxxx pozemek xxxx xxxxxx xxxxxxxx xxxx xxxxxx nebo xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx 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), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) bod iv) |
documentation |
Výše xxxxxxxxxxxx podílu x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ProportionOfOwnershipInterestInJointOperation |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx podílu ve xxxxxxxx činnosti |
Zveřejnění: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx xxxxxx ve společné xxxxxxxx xxxxxxxxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxx ve xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 xxxx.&xxxx;x) bod xxx), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 písm. b) xxx xxx), zveřejnění: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxx vlastnického xxxxxx ve xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx účetní xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx podílu x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x) bod xxx), xxxxxxxxxx: IAS 27 odst. 17 xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx podílu v dceřiném xxxxxxx xxxxxxxxxxxxxx účetní xxxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx podílů xxxxxxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;12 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx v dceřiném xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxXxxxXxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [member]] |
||||
ifrs-full |
ProportionOfVotingPowerHeldInSubsidiary |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxxxx v dceřiném podniku |
Zveřejnění: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXXX&xxxx;12 odst. 19B písm. c) |
documentation |
Podíl xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx podniku. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx na xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [member]; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxXxXxxxxXxxxxxxxx |
X.XX duration |
label |
Podíl na xxxxxxxxxxx xxxxxxx ve xxxxxxxx činnosti |
Zveřejnění: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx xxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxXxXxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXX&xxxx;27 odst. 17 písm. b) xxx xxx), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx iv) |
documentation |
Podíl xxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxx xx xxxxxxxxx podniku. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ProvisionForCreditCommitmentsMember |
member |
label |
Rezervy xx úvěrové přísliby [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xx úvěrové xxxxxxxx xxxxxxxxxx účetní xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx na xxxxxxxx provozu, uvedení xx původního xxxxx x&xxxx;xxxxxx |
Xxxxxxx: XXX 37 – D příklady: xxxxxxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxx xxxxxxxxxxx s ukončením xxxxxxx, xxxxxxxx do původního xxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxx rezervy] |
||||
totalLabel |
Rezervy xx xxxxxxx na xxxxxxxx xxxxxxx, xxxxxxx do xxxxxxxxx stavu x&xxxx;xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx náklady xx xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx [xxxxxx] |
Xxxxxxx: XXX 37 – D příklady: xxxxxxxxxx, příklad: IAS 37 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx na xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ProvisionForTaxesOtherThanIncomeTaxMember |
member |
label |
Rezervy xx daně x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xx xxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx. Xxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxx placené doma x&xxxx;x&xxxx;xxxxxxxxx, xxxxx jsou xxxxxxxx xx xxxxxxxxxxxx xxxxx. Xxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxx xxxx, xxxx xxxx srážkové xxxx xxxxxxx dceřiným xxxxxxxx, xxxxxxxxxxx podnikem xxxx xx xxxxxxxxxx xxxxxxxx xxx rozdělování xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx rezervy [member]] |
||||
ifrs-full |
ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions |
X duration |
label |
Poskytování xxxxx xxxx&xxxx;xxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxx&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx měla xxx xxxxxxxxx zadána xxxxxx hodnota XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných podle xxxxxxxxxxx XXXX [member]; Xxxxx maximální xxxx xxxxx [member]; Xxxxx xxxxxxxx xx standardy XXXX [member]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) peněžních toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx standardu XXXX [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce vyplývající x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxx záruk xxxx&xxxx;xxxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxx xx spřízněnými xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. h) |
documentation |
Částka záruk xxxx&xxxx;xxxxxxxxx xxxxxxxxxxxx účetní xxxxxxxx při transakcích xx xxxxxxxxxxx stranami. [Xxxxx: Záruky [xxxxxx]; Xxxxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
ifrs-full |
Provisions |
X instant, credit |
label |
Rezervy |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;54&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazků x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx xxxx nejistou výší, xxxxxx rezerv na xxxxxxxxxxxxx požitky |
||||
totalLabel |
Rezervy xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxXxxxx |
X&xxxx;xxxxxxx, credit |
label |
Rezervy xx xxxxxxx testů xxxxxxxxxxxx xxxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. IG22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxx, xxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxx xxx zvýšena (xxxx účetní xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx pořizovacích xxxxxxx xxxx souvisejících xxxxxxxxxx xxxxx snížena) xx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Účetní xxxxxxx [xxxxxx]; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxxxXxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx pohledávkám xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;18 písm. c) |
documentation |
Částka xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Odkaz: Rezervy] |
||||
ifrs-full |
ProvisionsForEmployeeBenefits |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xx zaměstnanecké xxxxxxx; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxxxxxx xxx xxxxxx |
Xxxxxxx: datum 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 odst. IG22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxx xxxxxxx xxx xxxxxx. [Xxxxx: Rezervy] |
||||
ifrs-full |
ProvisionUsedOtherProvisions |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, jiné xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 xxxx. c) |
documentation |
Částka, xxxxx byla xxxxxxx (xx. xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxx) u jiných xxxxxx. [Xxxxx: Jiné xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx, jiné xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx kupní opce [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. X33, xxxxxxx: XXXX 7 xxxx. IG40B |
documentation |
Tento xxxx xxxxxxxxxxx nakoupené xxxxxxxxxx finanční smlouvy, xxxxx účetní xxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxxx k nákupu podkladového xxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nákup realizovatelných xxxxxxxxxx xxxxx. [Xxxxx: 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 xxxxx xxxxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
PurchaseOfExplorationAndEvaluationAssets |
X duration, credit |
label |
Nákup xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxx xxxxx x&xxxx;xxxxxxxx a vyhodnocení. [Xxxxx: Aktiva x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákup xxxxxxxxxx xxxxxxxx, klasifikovaný xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na nákup xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Nákup xxxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxxxxxx aktiv |
||||
ifrs-full |
PurchaseOfInterestsInAssociates |
X duration, credit |
label |
Nákup xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxx na xxxxx xxxxxx v přidružených podnicích. [Xxxxx: Přidružené xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákup xxxxxx x&xxxx;xxxxxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx podílů x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx ekvivalenční xxxxxxx. [Xxxxx: Xxxxxxxxx vykazované xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákup xxxxxxxxxxxx xxxxxxxxxx majetku |
Obvyklá xxxxx: IAS 7 odst. 16 |
documentation |
Peněžní xxxxx xx xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nákup xxxxxxxx xxxxxx než xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx metodou; Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx metodou] |
||||
ifrs-full |
PurchaseOfMiningAssets |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxx xx xxxxx xxxxxxxxx xxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxXxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní odtok xx nákup xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxxx aktiva] |
||||
ifrs-full |
PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx jiných xxxxxxxxxxxx aktiv, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 odst. 16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx dlouhodobých aktiv, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx, xxxxxxxxxxxxx jako investiční xxxxxxxx. [Xxxxx: Aktiva] |
||||
negatedTerseLabel |
Nákup xxxxxx xxxxxxxxxxxx aktiv |
||||
ifrs-full |
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx klasifikovaný xxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxx a ostatních xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx pozemků, xxxxx a zařízení, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx majetku x&xxxx;xxxxxxxxx dlouhodobých xxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxxxxxx xxxxxxxx majetek; Ostatní xxxxxxxxxx xxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Nákup xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 odst. 106 xxxx. d) |
documentation |
Snížení xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx nákupu xxxxxxxxx akcií. [Odkaz: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. e) xxx iii) |
documentation |
Zvýšení ocenění xxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxx těchto xxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
PurchasesFairValueMeasurementEntitysOwnEquityInstruments |
X duration, credit |
label |
Nákupy, xxxxxxx reálnou xxxxxxxx, xxxxxxx kapitálové nástroje xxxxxx jednotky |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákupy, xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx těchto xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 odst. 21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx nakoupila xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Nákupy xxxxxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 písm. b) |
documentation |
Hodnota xxxxxxxxxxx x&xxxx;xxxxxx aktiv, xxxxx xxxxxx jednotka xxxxxxxxx xxx transakcích xx xxxxxxxxxxx stranami. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx smlouvy xxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx plánu |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;142, xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxxxxxx xxxxxxx splňující xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxx, v reálné xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX instant |
label |
Pojistné xxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;142, xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, kterým xxxxxxxx smlouvy xxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx v plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, v reálné xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]] [Srovnej: Xxxxxxxx smlouvy xxxxxxxxx xxxxxxxx, částka přispívající x&xxxx;xxxxxx hodnotě xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXXXX15Xxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx odhadovaného xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx standardu XXXX&xxxx;15 |
Xxxxxxxxxx: XXXX 15 xxxx. X6 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx retrospektivním xxxxxxx xxxxxxxxx XXXX&xxxx;15. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx popis xxxxxx změny v činnostech, xx jejímž xxxxxxx xxxx xxxxxxxxxx přehodnotit, xxx xxxx xxxxxxx xxxxxxx xxxxxxxx s pojištěním, xx účetní xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxx xxxxxx změny x&xxxx;xxxxxxxxxx, xx&xxxx;xxxxxx základě xxxx pojistitel xxxxxxxxxxx, xxx jeho činnost xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxx xxxxxx&xxxx;xxxxx x&xxxx;xxxxxxxxxx, xx jejímž základě xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx výjimky z IFRS 9, na účetní xxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;39X písm. c) |
documentation |
Kvalitativní xxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx již xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxx dočasné xxxxxxx x&xxxx;XXXX 9, na xxxxxx závěrku. |
||||
ifrs-full |
QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets |
text |
label |
Kvalitativní informace x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 42E písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx informace x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx o cílech, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx kapitálu xxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;135 písm. a) |
documentation |
Kvalitativní xxxxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx. Tyto xxxxxxxxx xx xxxx xxxxxxxxx xxxxx xxxx, xx účetní jednotka xxxx jako xxxxxxx, xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxx xxxx tyto xxxxxxxxx xxxxxx x&xxxx;xxx účetní xxxxxxxx xxxx xxx xxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect |
text |
label |
Kvalitativní informace x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxx o citlivosti vůči xxxxxxxxxx riziku x&xxxx;xxxxxxxxx x&xxxx;xxxx xxxxxxxxxx pojistných xxxxx, xxxxx mají xxxxxxxxx xxxx xx xxxxxx, xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxx toků xxxxxxxxxxx. [Odkaz: Xxxx xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx xxxx ještě xxxxxx xx alternativní xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. b) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx musí xxxxx přejít na xxxxxxxxxxxx referenční xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx aktivech, xxxxx xxxx xxxxx xxxxxx xx alternativní xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxx informace x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx aktivech, xxxxx xxxx ještě přejít xx xxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Kvantitativní xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx musí xxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxx informace x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx musí ještě xxxxxx na xxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx [axis] |
Příklad: XXXX&xxxx;13 xxxx. X6, xxxxxxx: XXXX&xxxx;13 odst. IE63, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. b), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;45 písm. d), obvyklá xxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Osa xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxXxxxxxXxXxxXxxXxxxxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx leží xxxxxx xxxxxxx xxxxxxxxxxxx aktiv, x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxxxx xxxxxxx vysoce pravděpodobně xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx xx xxxxxx jednotka xxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxx snížených x&xxxx;xxxxxxx a akumulované xxxxxx xx xxxxxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxXxxxxxXxXxxXxxXxxxxxxxxxXxxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxx, xxxxxx xxxxxxx nejpravděpodobněji xxxx reálná xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx modelu xxxxxxxxx reálnou xxxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx, xxxxxx kterého xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku, xxxx účetní xxxxxxxx xxxxxxx investiční xxxxxxxx xxxxxxx v pořizovacích 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 xxxx x&xxxx;xxxxxxx se standardem XXXX&xxxx;16 v rámci xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx]; Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxXxxxxxXxXxxXxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxx odhadu, xxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx leží xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx ceny |
Zveřejnění: XXX 40 xxxx.&xxxx;79 xxxx. x) bod iii) |
documentation |
Rozmezí xxxxxx, uvnitř kterého xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxx investičního xxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
RangesMember |
member [default] |
label |
Rozmezí [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X6, xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX63, zveřejnění: IFRS 14 odst. 33 písm. x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;120, zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x), xxxxxxx praxe: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx osu „Xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx realizačních xxx xxxxxxxx akciových xxxx [xxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx realizačních xxx xxxxxxxx xxxxxxxxx opcí [xxxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx opcí, xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx a souvisejícího xxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx opcí xxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxx xxxxxxxxxxxx xxx“, xxxx-xx použit xxxxx xxxx člen. [Xxxxx: Xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 36 písm. c), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx externími xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [member]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) způsobené opravami xxxx xxxxxxxxxxx účetních xxxxxx [member]; Přírůstek (xxxxxx) způsobený odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [member]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx hodnotě) [member]; Xxxx určená hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Vlastní akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxXxxxXxXxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx xxxxx, xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. b) |
documentation |
Výnosová xxxx použitá xxx xxxxxxxxx xxxxxx xxxxxxx xxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx, xx které se xxxxxxxx regulace xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30, zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx jednotky, xx xxxxx xx xxxxxxxx regulace sazeb. Xxxxxxxxxxx xxxx standardní xxxxxxx pro xxx „Xxxx činností, xx xxxxx xx xxxxxxxx xxxxxxxx xxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx zásoby xxxxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;78 xxxx. x), xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx zásob xxxxxxxxxxxxxxx xxxxxxx aktiv určených xx xxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxx poskytování služeb. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Spotřeba xxxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;102, zveřejnění: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx, xxxxx xx xxxxxxxxxx ve xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxx, xxxxxxxxx xxxxx přispívající x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxxxxxx majetek xxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]] [Xxxxxxx: Xxxxxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxXxxXxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy xx smluv xxxxxxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx přítok xx xxxxx xxxxxxxxxx xx účelem prodeje xxxx obchodování. |
||||
ifrs-full |
ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits |
X duration, debit |
label |
Příjmy x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxxxx x&xxxx;xxxxxx xxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx: Xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 7 odst. 14 písm. e) |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx, splátek a jiných xxxxxx z pojištění. |
||||
ifrs-full |
ReceiptsFromRentsAndSubsequentSalesOfSuchAssets |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx prodeje xxxxx držených xx xxxxxx xxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx za xxxxxx xxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxxxXxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx a honorářů, provizí x&xxxx;x&xxxx;xxxxxxxxx xxxxxx |
Xxxxxxx: XXX 7 odst. 14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx, provizí a z ostatních xxxxxx. [Odkaz: Ostatní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxXxxXxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx: XXX 7 odst. 14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx služeb. |
||||
ifrs-full |
ReceivablesAndPayablesRelatedToInsuranceContracts |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxx související x&xxxx;xxxxxxxxxx xxxxxxxxx |
Xxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx smlouvami (xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx dlužné xxxxxx xx obchodních xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx s pojistnými xxxxxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx podniků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx u přidružených xxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pohledávky x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pohledávek x&xxxx;xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xx xxxxx se xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;105, zveřejnění: XXXX 15 xxxx.&xxxx;116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxxx xxxxxxxx xxxxxxxx xx zákazníka. Xxxxx xx xxxxxxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxx, xx xx xxxx xxxxxxxxxx xxxxxx xxxx protihodnoty xxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx xx xxxxx xx zákazníky xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxxx xx xxxxx xx xxxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxxx xx xxxxx xx xxxxxxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xx xxxxx xx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxx nemovitostí |
Obvyklá praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pohledávek x&xxxx;xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xx xxxxxx pozemek xxxx budova případně xxxx budovy xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx z prodeje xxxxxxxxxxx. Xxxxxxxxxxx se xxxxxx xxxxxxx nebo xxxxxx případně xxxx xxxxxx xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx z daní x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx. Xxxx x&xxxx;xxxxxx xxxxxxxx veškeré xxxx xxxxxxx doma x&xxxx;x&xxxx;xxxxxxxxx, xxxxx xxxx xxxxxxxx xx zdanitelných zisků. Xxxx z příjmů zahrnují x&xxxx;xxxxxx daně, jako xxxx srážkové xxxx xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx nebo xx společného xxxxxxxx xxx xxxxxxxxxxx vykazujícímu xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx, formy, xxxxxx, návrhy x&xxxx;xxxxxxxxx |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. f) |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx receptury, xxxxx, xxxxxx, xxxxxx x&xxxx;xxxxxxxxx. [Odkaz: Nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
RecipesFormulaeModelsDesignsAndPrototypesMember |
member |
label |
Receptury, xxxxx, modely, návrhy x&xxxx;xxxxxxxxx [member] |
Příklad: XXX 38 xxxx.&xxxx;119 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx aktiv, xxxxx xxxxxxxxxxx receptury, xxxxx, xxxxxx, návrhy x&xxxx;xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxx překrývacího xxxxxxxx, před zdaněním |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;35X písm. b) |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx xxx použití xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx částky xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx výsledek. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxx použití xxxxxxxxxxxx přístupu, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxXxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxx použití xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx běžného xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx při xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv, xxxx zdaněním |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 odst. 20 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx se xxxxxxxxxxxxxxxx finančních xxxxx, xxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx úplný xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, před zdaněním |
||||
ifrs-full |
ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;92, zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx realizovatelných xxxxxxxxxx aktiv, očištěných x&xxxx;xxx. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx výsledek. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv, xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, xxxx zdaněním. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, xxxxx byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx se xxxxxxxxx xxxxxxxxx toků, xxxx zdaněním |
||||
ifrs-full |
ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, x&xxxx;xxxxx se již xxxxxxxxx xxxxxxx peněžní xxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx.&xxxx;x) bod xx), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx týkajících xx xxxxxxxxx xxxxxxxxx xxxx, x&xxxx;xxxxx se xxx xxxxxxxxx xxxxxxx peněžní xxxx neočekávají, xxxxxxxxxx x&xxxx;xxx. [Xxxxx: Reklasifikační xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx o daň] |
||||
ifrs-full |
ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx peněžních toků, x&xxxx;xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx zisk xxxx xxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24C xxxx.&xxxx;x) xxx iv), xxxxxxxxxx: XXXX 7 odst. 24E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, x&xxxx;xxxxx xxxxxxxxx položka xxxxxxxxx xxxx nebo ztrátu, xxxxxxxxxx o daň. [Xxxxx: Xxxxxxxxxxxxxx xxxxxx týkající xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxxXxxxxxxXxXxxxXxxxXxxxxxXxxxXxxXxXxxxxxxxxXxXxxXxXxxxXxxxxxXxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, u nichž xxxxxxx x&xxxx;xxxxxxxx zajištění peněžních xxxx x&xxxx;xxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx, xxxxxxxx o daň |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X písm. a) |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, u nichž nedojde x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxx nebo xxxx xxxxxxxxx obdobích, xxxxxxxxxx x&xxxx;xxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx zajištění xxxxxxxxx xxxx, očištěné x&xxxx;xxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;7 xxxx.&xxxx;23 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 7 odst. 24C xxxx.&xxxx;x) bod xx), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. a) |
documentation |
Částka reklasifikačních xxxxx týkajících se xxxxxxxxx peněžních toků, xxxxxxxxxx o daň. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx běžného období, xxxxx byly v běžném xxxxxx nebo x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Zajištění peněžních xxxx [member]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx zajištění xxxxxxxxx toků, očištěné x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx týkající xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (basis xxxxxxx), xxxx zdaněním |
Zveřejnění: XXX&xxxx;1 odst. 92 |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx týkajících xx xxxxx hodnoty měnových xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx. Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, xxxxx byly v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx výsledek. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx hodnoty xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx spreads), xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxXxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxx xx xxxxx hodnoty měnových xxxxxxxxx rozpětí (xxxxx xxxxxxx), xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 92 |
documentation |
Částka xxxxxxxxxxxxxxxx úprav týkajících xx změny xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, očištěných o daňový xxxxx. 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 xxxxxxxx. [Xxxxx: Xxxxxxx úplný výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx týkající se xxxxx xxxxxxx měnových xxxxxxxxx xxxxxxx (xxxxx xxxxxxx), xxxxxxxx o daňový xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxx xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxx xxxxxxxx. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, které xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx ostatní xxxxx výsledek. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx hodnoty forwardových xxxxx xxxxxxxxxxxx xxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx xxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, které xxxx v běžném období xxxx v minulých obdobích xxxxxxxxxx xxxx xxxxxxx xxxxx výsledek. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx týkající xx xxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxx xx xxxxx xxxxxxx časové hodnoty xxxx, před zdaněním |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx xxxxx hodnoty xxxxxx xxxxxxx opcí, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, které xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako ostatní xxxxx výsledek. [Xxxxx: Xxxxxxx úplný výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx týkající se xxxxx xxxxxxx časové xxxxxxx xxxx, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx hodnoty xxxxxx xxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx, očištěných o daňový xxxxx. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx ostatní xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx kurzových rozdílů xxx přepočtu xxxxxxxxxxxx xxxxxxxx, před zdaněním |
Zveřejnění: XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: XXX&xxxx;21 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx xxxxxxxxx rozdílů xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx Reklasifikační xxxxxx xxxx částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx v minulých xxxxxxxx vykazovány jako xxxxxxx xxxxx výsledek. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx xxxxxxxxx rozdílů xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxXxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační úpravy xxxxxxxx xx xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;92, zveřejnění: XXX&xxxx;21 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxx xxxxxxxx účetní xxxxxxx xxxxxxxxxxxx jednotek, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, xxxxx xxxx v běžném xxxxxx xxxx v minulých xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx kurzových rozdílů xxx xxxxxxxx zahraničních xxxxxxxx, xxxxxxxx o daňový xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;82, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;91 písm. a), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxx. Xxxxxxxxxxxxxx úpravy xxxx částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, které xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxx zajistných xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;92, xxxxxxxxxx: účinný xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;82, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;X135 písm. a) |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx, xxxxxxxx o daňový xxxxx. Reklasifikační xxxxxx xxxx částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, které xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Odkaz: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx úpravy finančních xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, před zdaněním, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx finančních xxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx, před xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;92, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;20&xxxx;xxxx.&xxxx;x)&xxxx;xxx xxxx) |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx týkajících se xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, před xxxxxxxx. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, které xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx obdobích xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Odkaz: Finanční xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxxxxx xxxxx oceněných xxxxxxx hodnotou xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx oceněných xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx jsou xxxxxx reklasifikované do xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx obdobích xxxxxxxxxx xxxx ostatní úplný xxxxxxxx. [Odkaz: Finanční xxxxxx xxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx ostatního úplného xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx finančních xxxxx, x&xxxx;xxxxx došlo xx xxxxxxx xxxxxx xx základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx iii) |
documentation |
Částka reklasifikačních xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx xxxxx xxxxxxxx xxxxxx ke xxxxxxx xxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx zdaněním. Reklasifikační xxxxxx jsou částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx nebo v minulých xxxxxxxx xxxxxxxxxx xxxx xxxxxxx úplný xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx se finančních xxxxx, u nichž došlo xx xxxxxxx xxxxxx xx xxxxxxx uplatnění xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx iii) |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx během xxxxxxxx období xx xxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx o daňový xxxxx. Xxxxxxxxxxxxxx úpravy xxxx částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, které xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx ostatní xxxxx výsledek. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx jednotek, před xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;92, xxxxxxxxxx: XXX 39 xxxx.&xxxx;102, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.14 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx týkající xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx jsou xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, které byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx ostatní úplný xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx jednotek, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, debit |
label |
Reklasifikační úpravy xxxxxxxx xx zajištění xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx dopad |
Zveřejnění: XXX 1 xxxx.&xxxx;92, zveřejnění: XXX 39 xxxx.&xxxx;102, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx iv), xxxxxxxxxx: XXXX&xxxx;7 odst. 24E xxxx. x), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.14 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx čistých xxxxxxxx do xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx úplného výsledku, xxxxxxxxxx x&xxxx;xxxxxx dopad. Xxxxxxxxxxxxxx xxxxxx jsou xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, které byly x&xxxx;xxxxxx xxxxxx nebo x&xxxx;xxxxxxxx obdobích xxxxxxxxxx xxxx ostatní xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx dopad |
||||
ifrs-full |
ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, před xxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;X135 písm. a) |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx xxxxx, xxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované do xxxxxxxxxxxxx výsledku 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; Xxxxxxxxx xxxxxxxx smlouvy [member]] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx z hospodářského výsledku, xxxxxxxx o daňový dopad |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx o daňový xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány x&xxxx;xxxxxxxx xxxxxx výsledku. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx o daňový xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxx xxxx xxxxxxxx xxxx časového rozlišení xxx xxxxxx regulaci, xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních úprav xxxxxxxxxx xx čistých xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx xxxxxxxx. [Odkaz: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [member]; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx regulaci, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxx xxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXXX 14 odst. 22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci, xxxxxxxxxx x&xxxx;xxxxxx dopad. Xxxxxxxxxxxxxx xxxxxx jsou xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, které xxxx x&xxxx;xxxxxx období xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Odkaz: Zůstatky xxxx časového rozlišení xxx xxxxxx regulaci [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx xxxxxxx změn xxxxxxxx účtů časového xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Reklasifikace xx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx do xxxxxxxxx realizovatelná xxxxxxxx xxxxxx. [Odkaz: Realizovatelná xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Reklasifikace xx kategorie xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx |
Xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12 |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xx kategorie xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx ztráty. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxxxx do xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xxxxxxxxxxxxxxxxx do xxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxxxxxxx; Finanční aktiva] |
||||
ifrs-full |
ReclassificationIntoLoansAndReceivables |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxx xx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12 |
documentation |
Částka xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxxxxxxXxxxXxxxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx xxxxx z kategorie 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 xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z kategorie nástrojů xxxxxxxxx naběhlou xxxxxxxx xx xxxxxxxxx nástrojů xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Finanční xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidla [member]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele na xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxxxxxxXxxxXxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx naběhlou xxxxxxxx xx kategorie xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx kategorie xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx odpisy, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva plánu [xxxxxx]; Závazný příslib x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost |
X duration |
label |
Reklasifikace xxxxxxxxxx xxxxx z kategorie xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxxxx nástrojů xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx hodnotou xx xxxxx nebo xxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Úhrn xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Dopad přechodu xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx dobrovolnými změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx aktiv z kategorie xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx nástrojů xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx ostatního úplného xxxxxxxx do xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx měla být xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše aktiv [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [member]; Xxxxx zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx oceněných xxxxxxx hodnotou xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxx oceněných xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku do xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty. [Xxxxx: Finanční aktiva] |
||||
commentaryGuidance |
Pro xxxxx prvek xx xxxx xxx zpravidla xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx prvek používá x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx aktiv [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome |
X duration |
label |
Reklasifikace xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx reálnou xxxxxxxx xx zisku xxxx xxxxxx do xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxxxxx reálnou hodnotou xx zisku xxxx xxxxxx xx kategorie xxxxxxxx xxxxxxxxx reálnou xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx by měla xxx zpravidla xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx na standardy XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;12, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xxxxxxxxxxxxxxxxx z kategorie realizovatelná xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;12, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;12X písm. a) |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx investice xxxxxx xx splatnosti |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxxxxxxx; Finanční aktiva] |
||||
ifrs-full |
ReclassificationOutOfLoansAndReceivables |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx a pohledávky. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [default] |
label |
Reklasifikované xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, xxxxx byly reklasifikovány, xxxx účetní xxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx těchto xxxxxxx x&xxxx;xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxxxxxxx xxxxxxx“, není-li použit xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxx z definovaných xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx plánu xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx omezení xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X písm. a) |
documentation |
Částka xxxxx vykázaných ve xxxxxx o finanční xxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx v odúčtovaných xxxxxxxxxx aktivech. |
||||
ifrs-full |
RecognisedLiabilitiesDefinedBenefitPlan |
X instant, credit |
label |
Čistý xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxx plánu 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 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx zisku vynásobeného xxxxxxxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx reálnou hodnotou xxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, jenž xx xxx zaúčtován xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxxXxxXxxxxxxxxxXxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx sazbou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract |
label |
Sesouhlasení xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx odložené xxxxxxxxxx ceny akvizice xxxxxxxxxxx z pojistných xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx ocenění xxxxxxx xxxxxxxx, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn ocenění xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxx reálnou xxxxxxxx, xxxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfChangesInGoodwillAbstract |
label |
Sesouhlasení změn x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx v nehmotných xxxxxxxx s výjimkou goodwillu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn xxxxxxx xxxxx použitelných xxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn xxxxxxx, xxxxx a zařízení [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfNominalAmountOfCreditDerivativeAbstract |
label |
Sesouhlasení xxxxxxxxx částky xxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfNumberOfSharesOutstandingAbstract |
label |
Sesouhlasení počtu xxxxx x&xxxx;xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxxx zůstatků účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx zůstatků účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxx 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 xxxx xxxxxxx ustanovení xxxx. C18 xxxx. x), odst. C19 xxxx. b), xxxx. X24 písm. x) x&xxxx;xxxx. X24 xxxx. x) standardu XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx nediskontovaných xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx do finančního xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxXxXxxxxXxXxxxxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Zpětně xxxxxxxxxx xxxxxx aktiva xxxx xxxxxxxxxxxx jednotky |
Zveřejnění: XXX 36 odst. 130 xxxx. e) |
documentation |
Vyšší xxxxxxx x&xxxx;xxxxxx hodnoty xxxxxx xxxx xxxxxxxxxxxx jednotky xxxxxxx o náklady xx xxxxxxxx a jejich hodnoty x&xxxx;xxxxxxx. [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxx xxxx standardy XXXX vyžadují xx xxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx na xxxxx xxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx praxe: IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, která xxxx xxxx určena při xxxxxxxx na xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxXxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxx |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 1 odst. 29 |
documentation |
Částka xxxxxxxxxx xxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxx při xxxxxxxx na standardy XXXX. [Xxxxx: XXXX [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxx xxxxxx xxxx finanční xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty |
Zveřejnění: IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxx xxxx xxxxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxx XXXX. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; XXXX [member]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxx xxxxxx xxxx xxxxxxxx závazek x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;1 xxxx.&xxxx;29, xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxx jako xxxxxxxxxx závazků v reálné xxxxxxx xxxxxxxx do xxxxx nebo ztráty xxx xxxxxxxx xx xxxxxxxxx XXXX. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; XXXX [member]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx nově xxxxxx finanční xxxxxxxx xxx xxxxxxxx xx xxxxxxxxx XXXX. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxx xxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx vydaného xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx v důsledku xxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 4 Xxxxxxxx xxx náhrady, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx rezerv xxx náhrady, xxxxx xx xxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xx náhrady xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxx xxxxxxx [abstract] |
||
ifrs-full |
RefundsProvisionMember |
member |
label |
Rezervy 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 xxx xxxxxxx, xxxxx má xxxxxx jednotka uhradit xxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
RegulatoryDeferralAccountBalancesAxis |
axis |
label |
Zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 14 xxxx. B22 |
documentation |
Osa tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx skupiny [xxxxxx] |
Xxxxxxxxxx: XXXX 14 xxxx. X22 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Vyřazované xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxxx účtů časového xxxxxxxxx při xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
RegulatoryDeferralAccountBalancesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 14 xxxx. X22 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. Zůstatkem xxxx xxxxxxxx rozlišení xxx cenové regulaci xx xxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx (xxxx příjmů), xxxxx xx xxxxx xxxxxxx xxxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxx xxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx, protože xxx xxxxxxxxx xxxxx xxxxxxx xx xxxxxxxxx xxxxx (xxxxx), xxxxxx (xxxxx) xxx xxxxxxx xxxxxxxxxx, nebo xx xxxx xxxxxxxx očekává. Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx neklasifikované xxxx vyřazované xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 14 xxxx. X22 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxx klasifikované xxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 odst. 20 písm. x), xxxxxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: IFRS 14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx kreditních xxxxxxxx xxxx časového rozlišení xxx cenové xxxxxxxx. [Xxxxx: Zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 14 odst. 24, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;X11 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx kreditních xxxxxxxx účtů časového xxxxxxxxx xxx xxxxxx xxxxxxxx a související odložený xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx; Xxxxxxxx xxxxxx xxxxxxx související xx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci] |
||||
totalLabel |
Kreditní xxxxxxxx xxxx časového rozlišení xxx xxxxxx regulaci x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx zůstatky xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx x&xxxx;xxxxxxxxxxx odložený xxxxxx xxxxxxx [abstract] |
||
ifrs-full |
RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx přímo související x&xxxx;xxxxxxxxxxx skupinou |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx kreditních zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxx přímo xxxxxxxxx x&xxxx;xxxxxxxxxxx skupinou. [Xxxxx: Xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [member]] |
||||
ifrs-full |
RegulatoryDeferralAccountDebitBalances |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
Zveřejnění: XXXX 14 xxxx.&xxxx;20 xxxx. x), xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 písm. x), zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx celkem |
||||
periodStartLabel |
Debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;X11 písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx odložená xxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx; Xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx, xxxxx xxxxx souvisejí x&xxxx;xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx zůstatky účtů xxxxxxxx rozlišení při xxxxxx regulaci; Vyřazované xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [member]] |
||||
ifrs-full |
RegulatoryEnvironmentsAxis |
axis |
label |
Právní xxxxxxxxx [xxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxxxx [member] |
Příklad: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Práva xx náhradu xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxx některých xxxx xxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx, která xx xxxxxx jako xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xx náhradu xxxxxxxxxxx xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, v reálné xxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx xx xxxxxxx xxxxxxxxxxx se xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx smluvních práv xxxxxxxxxxxxx xxxxxxxxxxx na xxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx zajistné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;107, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;131 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx držené xxxxxxxx xxxxxxx. Xxxxxxxx smlouvy xxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxxx (xxxxxxxxxxx) xx xxxxxx xxxxxxxxxx jiné xxxxxx xxxxxxxx za xxxxxx vyplývající z jedné xxxx více xxxxxxxxxx xxxxx vystavených xxxxx xxxxx xxxxxx xxxxxxxxx (xxxxxxxxxxxx xxxxx). [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ReinsuranceContractsHeldThatAreAssets |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 odst. 54 xxxx.&xxxx;xx), zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxxx, xxxxx jsou xxxxxx. [Xxxxx: Xxxxxx; Xxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx smlouvy, xxxxx jsou xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 odst. 54 xxxx.&xxxx;xx), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;78 písm. d) |
documentation |
Částka xxxxxxxx xxxxxxxxxx smluv, xxxxx xxxx závazky. [Xxxxx: Xxxxxxx; Držené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IFRS 4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx. [Odkaz: Xxxx xxxxxxxxxx smluv [member]] |
||||
ifrs-full |
RelatedPartiesMember |
member |
label |
Spřízněné xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx nebo xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxxxx účetní xxxxxxx (xxxxxxxxxx účetní xxxxxxxxx). x) Xxxxx xxxx xxxxxx xxxx rodiny xxxx xxxxx jsou xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxx xxxxx: i) xxxxxx xxxx xxxxxxxxxxx vykazující xxxxxx xxxxxxxx; xx) xx xxxxxxxxx vliv xx xxxxxxxxxx účetní xxxxxxxx; xxxx iii) xx xxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx nebo xxxxxx xxxxxxxxxx podniku. x) Xxxxxx xxxxxxxx je xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx, xxxxx platí xxxxxxx x&xxxx;xxxxxx xxxxxxxx: x) Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx jednotka xxxx členy téže xxxxxxx (což xxxxxxx, xx xxxxxxx xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxx vzájemně xxxxxxxxx). xx) Xxxxx xxxxxx xxxxxxxx xx přidruženým xxxx xxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxx (xxxx přidruženým xx xxxxxxxxx podnikem xxxxx xxxxxxx, xxxxxx xxxxxx xx x&xxxx;xxxxx xxxxxx xxxxxxxx). iii) Obě xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx téže xxxxx strany. iv) Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx xx přidruženým xxxxxxxx xxxxx účetní xxxxxxxx. x) Účetní xxxxxxxx xx xxxxxx xxxxxxx xx xxxxxxxx pracovního xxxxxx xx prospěch xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, xxxx účetní xxxxxxxx, která je xxxxxxxxx s vykazující xxxxxx xxxxxxxxx. Xx-xx xxxxxxx xxxxxxxxxx účetní jednotka xxxxxxxxx xxxxxx, finančně xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx jednotkou. vi) Xxxxxx xxxxxxxx xx xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx uvedeno x&xxxx;xxxxxxx x). vii) Osoba xxxxxxx x&xxxx;xxxx.&xxxx;x) bodu i) xx xxxxxxxxx vliv xx účetní xxxxxxxx xxxx xx xxxxxx xxxxxxxxx vedení účetní xxxxxxxx (nebo jejího xxxxxxxxxx podniku). xxxx) Xxxxxx jednotka xxxx xxxx skupiny, xxxxx xx součástí, zajišťuje xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx účetní xxxxxxxx xxxxxx xxxxx vrcholového xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx nebo xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxx významných pro xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx nehmotných xxxxx, xxxxx xxxx významná xxx účetní xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Zbývající xxxxxxx nediskontované odchozí (xxxxxxx) peněžní toky, xxxxx xxxxxxxxx xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx IFRS 17 a které jsou xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx zbývajících xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx, xxxxx xxxxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxx působnosti XXXX 17 a které jsou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxx doba xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci |
Zveřejnění: XXXX&xxxx;14 odst. 33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxx doba xxxxxxx xxxxxxxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx zrušení xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxXxxXxxxxxXxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxxx xxxxx (xxxxxx) vznikající xxx xxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 písm. b) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxx xxx koupi xxxxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxx xxxxxxxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxx xxx koupi xxxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxx xxxxxxxxxxxxxx xxxxx (xxxxxx) vznikající xxx xxxxx zajištění xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx jako xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z pronájmu |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx xxxxxxxxxx xxxx pronájem. |
||||
ifrs-full |
RentalIncomeFromInvestmentProperty |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku |
Zveřejnění: XXX 40 odst. 75 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z pronájmu xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense |
X duration, xxxxxx |
xxxxx |
Xxxxxx z pronájmu investičního xxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx nemovitého xxxxxxx. [Xxxxx: Xxxxx xxxxxxxx xxxxxxx z investičního xxxxxxxxxx xxxxxxx; Příjmy x&xxxx;xxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx] |
||||
xxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxXxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxxxxx o přímé xxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
RentDeferredIncome |
X instant, credit |
label |
Výnosy xxxxxxxx xxxxxx z pronájmu |
Obvyklá xxxxx: IAS 1 odst. 78 |
documentation |
Částka xxxxxx příštích období x&xxxx;xxxxxxxx. [Xxxxx: Výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx závazků] |
||||
ifrs-full |
RentDeferredIncomeClassifiedAsCurrent |
X instant, credit |
label |
Výnosy xxxxxxxx období z pronájmu xxxxxxxxxxxxx xxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx klasifikovaných jako xxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx jako xxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx. [Odkaz: Xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, xxxxxxx veličina xxx ocenění [member] |
Obvyklá xxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, xxxxx xx použito xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx opravy x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 85 |
documentation |
Částka xxxxxxx xx běžnou xxxxxx aktiv, xxxxx xxxxx xxxxxxxxx xxxxxxx xx xxxxx, spotřební xxxxxxxx xxxx drobné xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 17 |
documentation |
Peněžní xxxxx na splacení xxxxxxxxx, xxxxxx a dlužních xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Splacení xxxxxxxx, klasifikované xxxx xxxxxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxx xxxxxxxx, klasifikovaný xxxx xxxxxxxxxxx. [Odkaz: Výpůjčky] |
||||
negatedTerseLabel |
Splacení xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx krátkodobých xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxxxx krátkodobých xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxx výpůjček |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx podřízených xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxxxxx podřízených závazků. [Xxxxx: Podřízené xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx [member] |
Příklad: XXX 19 xxxx.&xxxx;138 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;115, příklad: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;96 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx xxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx&xxxx;XXXX&xxxx;8. Účetní xxxxxxxx vykazuje samostatně xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx, xxxxx xxxxxxx kterýkoliv x&xxxx;xxxxxx xxxxxxxxxxxxxxx xxxxxx: x) výnosy, včetně xxxxxxx xxxxxxxx odběratelům x&xxxx;xxxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx; xxxxx 10&xxxx;xxxxxxx x&xxxx;xxxx xxxxxx xxxxxx, xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx provozních xxxxxxxx; b) xxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxxxxx xxxxx 10&xxxx;xxxxxxx x&xxxx;xxxx x) součtu vykázaného xxxxx xxxxx provozních xxxxxxxx, jež xxxxxxxxxx xxxxxx, x&xxxx;xx) součtu xxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxxxxx ztrátu, xxxxx xxxx, xxxxx součet xx xxxxx, xxxx x) tvoří 10&xxxx;xxxxxxx x&xxxx;xxxx xxxxxx xxxxx xxxxx xxxxxxxxxx segmentů. Xxxx xxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx kterýkoliv x&xxxx;xxxxxx xxxxxxxxxxxxxxx limitů, xx xxxxx xxxxxxxxx xx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx zveřejňované, xxxxx xx vedení xxxxxxx, xx by xxxxxxxxx x&xxxx;xxxxxxxxxx xxxx užitečné xxx xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxXxxxxxxxxxXxxxXxxxxxxxxxxXxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx, xxxx-xx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx XXXX [member] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxx jednotka xxxxxxxx x&xxxx;xxxxxx xxxxxxx, xxxxx xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx IFRS, xxxxx xx xxxxxx xxxxxxxx xx daného xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx účetní xxxxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 130 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Dohody x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx kolaterál xxxxxxxxxxx zapůjčené xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx prodaných x&xxxx;xxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxx xxx případ xxxxxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxx xxx xxxxxx zřídka xx xxxxxxxxxxxxx xxxxx závažných xxxxxxxxxxxxxxx xxxxx způsobených xxxxxxxxx, xxxx xx xxxxxxxxx xxxxxxxxx zařízení xxxx xxxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxx xxx případ xxxxxxxxxx [xxxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;108, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxx xx poškození jaderných xxxxxxxx nebo xxxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vyrovnávací xxxxxxxx xxxx |
Xxxxxxx: datum konce xxxxxxxxx 1. 1. 2023, XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. IG58 |
documentation |
Složka xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx zdroje xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx na xxxxxx xx očekávané xxxxxxx xxxxxx u některých xxxx pojistných smluv. |
||||
ifrs-full |
ReserveForEqualisationMember |
member |
label |
Vyrovnávací xxxxxxxx xxxx [xxxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;108, zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxx na xxxxxxx xxxxxxxxx výkyvů xxxxxxx xx xxxxxx od xxxxxxxxx hodnoty xxxxxx x&xxxx;xxxxxxxxx typů xxxxxxxxxx xxxxx (např. xxxxxxxxx xxxxx xxxxxxxxx, xxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx záruky) za xxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Oceňovací xxxxxx ze zajištění xxxxxxxxx toků |
Obvyklá xxxxx: XXX&xxxx;1 odst. 78 písm. e), xxxxxxxxxx: IFRS 9 xxxx.&xxxx;6.5.11 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx kumulovanou část xxxxx (xxxxx) u zajišťovacího xxxxxxxx, xxxxx xxx xxxxx jako efektivní xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx toků. [Xxxxx: Xxxxxxxxx peněžních toků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx rozdíl xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxx zajištění |
Zveřejnění: XXXX 7 odst. 24B xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxx rozdíl xx zajištění peněžních xxxx x&xxxx;xxxxxxxxxxx s pokračujícími xxxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxxXxxxxxxXxxxxxxxxxxxxXxxXxxxxXxxxxXxxxxxxxxxXxXxXxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx zajištění xxxxxxxxx xxxx, xxxxxxxxxxx xxxxxx, na xxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxx účetnictví |
Zveřejnění: IFRS 7 odst. 24B písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxx xx zajišťovacími xxxxxx, xx xxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxxx rozdíl xx xxxxxxxxx xxxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx ze xxxxxxxxx xxxxxxxxx toků [member] |
Příklad: XXX 1 odst. 108, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.11 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx část xxxxx (ztrát) u zajišťovacího xxxxxxxx, který byl xxxxx xxxx xxxxxxxxx xxxxxxxxx xxx zajištění xxxxxxxxx xxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx změny reálné xxxxxxx xxxxxxxxxx závazku xxxxxxxxxxx xx xxxx xxxxxxxxx rizika xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxxxx xxxxx reálné xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx změn xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Úvěrové riziko [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxx xxxxxx hodnoty xxxxxxxxxx xxxxxxx xxxxxxxxxxx ze xxxx xxxxxxxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx kumulovanou změnu xxxxxx hodnoty xxxxxxxxxx xxxxxxx vyplývající ze xxxx xxxxxxxxx rizika xxxxxxx. [Odkaz: Úvěrové xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxx bazických xxxxxxxx rozpětí |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx měnových xxxxxxx xxxxxxxxxx nástrojů, xxxx xx xxxxxx xxx účely xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxx xxxxxxxxx měnových xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 1 xxxx.&xxxx;108, xxxxxxxxxx: XXXX 9 odst. 6.5.16 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx bazických xxxxxxxx rozpětí xxxxxxxxxx xxxxxxxx, když se xxxxxx pro xxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx jako zajišťovacích xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 písm. e), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxx oddělení xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxx smlouvy x&xxxx;xxxxxxx, xx za xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxx xxxxx xxxxxxx části. |
||||
ifrs-full |
ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember |
member |
label |
Oceňovací rozdíl xx změny xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: IAS 1 xxxx.&xxxx;108, zveřejnění: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxxxx xxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx při xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxx forwardové xxxxxxx x&xxxx;xxxxxxx, xx za xxxxxxxxxxx xxxxxxx budou xxxxxxxx pouze xxxxx xxxxxxx části. |
||||
ifrs-full |
ReserveOfChangeInValueOfTimeValueOfOptions |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx změny xxxxxxx xxxxxx xxxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 písm. e), xxxxxxxxxx: XXXX 9 odst. 6.5.15 |
documentation |
Složka xxxxxxxxx kapitálu představující xxxxxxxxxxx xxxxx xxxxxxx xxxxxx hodnoty xxxx, xxxx xx xxxxxxx xxxxxxx hodnota x&xxxx;xxxxxx xxxxxxx xxxxx smlouvy x&xxxx;xxxx zajišťovací nástroj xx xxxxxxxx xxxxx xxxxx vnitřní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx [xxxxxx] |
Xxxxxxx: XXX 1 odst. 108, zveřejnění: XXXX 9 xxxx.&xxxx;6.5.15 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxx hodnoty xxxxxx xxxxxxx xxxx, xxxx se xxxxxxx xxxxxxx hodnota x&xxxx;xxxxxx xxxxxxx xxxxx smlouvy x&xxxx;xxxx zajišťovací xxxxxxx xx xxxxxxxx xxxxx xxxxx vnitřní hodnoty |
||||
ifrs-full |
ReserveOfDiscretionaryParticipationFeatures |
X instant, xxxxxx |
xxxxx |
Xxxx xxxxx dobrovolné xxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;78 písm. e), xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;34 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. IG22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx vytvořená x&xxxx;xxxxx xxxxxxxxxx xxxxxx Xxxxx xxxxxxxxxx xxxxxx xx xxxxxx xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxx plněním xxxxxxxxxxx dodatečná xxxxxx: x) taková, x&xxxx;xxxxx xx pravděpodobné, xx xxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx plnění; x) xxxxxx, xxxxxxx xxxxxx xxxx termín xx smluvně xx xxxx výstavce, a c) xxxxxx, xxxxx se xxxxxxx xxxxxxxxx na: x) výkonnosti xxxxxx xxxxxxx smluv xxxx xxxxxxxx typu xxxxxxx; xx) xxxxxxxxxxxxx x/xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx skupiny aktiv xxxxxxxx xxxxxxxxx, nebo xxx) xxxxx xxxx xxxxxx xxxxxxxxxxx, fondu xxxx jiné xxxxxx xxxxxxxx, která xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;108, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 odst. 34 písm. b), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje složku xxxxxxxxx kapitálu xxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxx xxxxxx xx rozumí xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxx plněním xxxxxxxxxxx xxxxxxxxx xxxxxx: x) taková, x&xxxx;xxxxx xx pravděpodobné, že xxxxx xxxxxxxxx částí xxxxxxxxx xxxxxxxxx xxxxxx; x) xxxxxx, xxxxxxx xxxxxx xxxx termín xx xxxxxxx xx xxxx xxxxxxxx, a c) xxxxxx, xxxxx xx xxxxxxx xxxxxxxxx xx: x) výkonnosti xxxxxx xxxxxxx xxxxx nebo xxxxxxxx typu xxxxxxx; xx) realizovaných x/xxxx xxxxxxxxxxxxxxx investičních xxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv xxxxxxxx výstavcem, xxxx xxx) zisku xxxx xxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx účetní xxxxxxxx, která vystavuje xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Fond xxxxxxxxxx xxxxxx konvertibilních xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Složka xxxxxxxxx xxxxxxxx představující xxxxxx xxxxxxxxxxxxxxx nástrojů xxxxxxxxxxxxxxx jako vlastní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx kapitálové složky xxxxxxxxxxxxxxx nástrojů [member] |
Obvyklá xxxxx: XXX&xxxx;1 odst. 108 |
documentation |
Tento xxxx představuje složku xxxxxxxxx xxxxxxxx představující xxxxxx konvertibilních nástrojů xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx kurzových xxxxxxx při xxxxxxxx |
Xxxxxxxxxx: XXX 21 odst. 52 xxxx. b) |
documentation |
Složka vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx xxxxxx v ostatním xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx kurzových xxxxxxx xxx xxxxxxxx, pokračující xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx rozdílů xxx xxxxxxxx v souvislosti s pokračujícími xxxxxxxxxxx. [Odkaz: Xxxx xxxxxxxxx xxxxxxx při xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxXxxxxXxxxxXxxxxxxxxxXxXxXxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Fond kurzových xxxxxxx při xxxxxxxx, xxxxxxxxxxx xxxxxx, xx xxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxx účetnictví |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxx kurzových xxxxxxx xxx přepočtu x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxx, na xxxxx xx již neuplatňuje xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxx kurzových xxxxxxx xxx přepočtu] |
||||
ifrs-full |
ReserveOfExchangeDifferencesOnTranslationMember |
member |
label |
Fond xxxxxxxxx xxxxxxx xxx přepočtu [xxxxxx] |
Xxxxxxx: XXX 1 xxxx.&xxxx;108, zveřejnění: XXX 21 odst. 52 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx kumulované xxxxxxx xxxxxxx xxxxxxxxxx při xxxxxxxx účetní závěrky xxxxxx v ostatním úplném xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx byly vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx akumulované xxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx [Odkaz: Xxxxxx (xxxxxxx) z pojistného xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx akumulované xxxxxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx smluv, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) z pojistného xxxxxx; Xxxxxx zajistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxxxx nástrojů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxx a ztráty x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního úplného xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx do xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx zisky x&xxxx;xxxxxx z investic xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx vlastního kapitálu xxxxxxxxxxxxx xxxx xxxxx x&xxxx;xxxxx z finančních xxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku. [Odkaz: Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního úplného xxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx kumulované xxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx nástrojů xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx ostatního xxxxxxx xxxxxxxx; Ostatní úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx reálnou xxxxxxxx xx&xxxx;xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx odst. X18 xxxx. b), odst. X19 xxxx. x), xxxx. X24 xxxx. x) x&xxxx;xxxx. C24 xxxx. x) xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 odst. 116 |
documentation |
Kumulativní xxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx u finančních xxxxx xxxxxxxxx reálnou xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 xxxx. x) a odst. X24 písm. x) xxxxxxxxx XXXX 17. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxx xxxxx a ztrát x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx xxx byla xx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 písm. x), odst. X24 xxxx. b) a odst. X24 xxxx. x) xxxxxxxxx XXXX 17 xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxx xxxxx x&xxxx;xxxxx z finančních xxxxx xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx xxxxxxxxx, na xxx xxxx xx xxxxx období xxxxxxx xxxxxxxxxx odst. C18 xxxx. x), xxxx. X19 xxxx. x), xxxx. C24 písm. x) a odst. X24 xxxx. c) xxxxxxxxx XXXX 17 xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx a ztrát xx xxxxxxxxxxxxx nástrojů, xxxxx xxxxxxxxx investice do xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxxx nástrojů, xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx nástrojů, které xxxxxx xxxxxxxx označila xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx ze xxxxxxxxxxxxx nástrojů, xxxxx xxxxxxxxx investice do xxxxxxxxxxxx xxxxxxxx [member] |
Příklad: XXX&xxxx;1 odst. 108 |
documentation |
Tento člen xxxxxxxxxxx xxxxxx vlastního xxxxxxxx představující xxxxxxxxxx xxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxxx nástrojů, xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx jednotka xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx a ztrát x&xxxx;xxxxxxxxx realizovatelných finančních xxxxx |
Xxxxxxx xxxxx: Xxxxx xxxxx platnosti 1. 1. 2023, XXX 1 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx kumulované xxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx a ztrát x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv [xxxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx kumulované xxxxx a ztráty z přecenění xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx výsledku |
Obvyklá xxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx akumulované příjmy (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx následně xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx výsledku. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx vyloučených x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx budou xxxxxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx plnění; Vystavené xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx vyloučených x&xxxx;xxxxxxxxxxxxx výsledku, které xxxxxxx reklasifikovány xx&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: xxxxxx xx 1. 1. 2023, IAS 1 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx (náklady) x&xxxx;xxxxxxxxxx plnění z vystavených xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, které xxxxxxx následně xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku, xxxxx xxxxxxx reklasifikovány xx&xxxx;xxxxxxxxxxxxx xxxxxxxx [member] |
Příklad: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxx reklasifikovány xx&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx (náklady) z pojistného xxxxxx; Vystavené pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx představující xxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: účinný xxx xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 odst. 35D písm. b) |
documentation |
Tento xxxx představuje složku xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxxxx použití xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx přecenění xxxxx xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxx definovaných požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxx xxxxxxxxxxxx požitků [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx vytvořenou x&xxxx;xxxxxxxxx xxxxx definovaných xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx vázaných xx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx xxxxxxxx xx xxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx z úhrad xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 písm. b) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx zbytkové xxxxxxx [member] |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx typ xxxxxx, že reálná xxxxxxx nebo xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxx xxxxx x&xxxx;xxxxxxxx zbytkových xxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 xxxx.&xxxx;x), xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;20 písm. d), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 xxxx.&xxxx;x) xxx i), xxxxxxxxxx: IAS 8 xxxx.&xxxx;49 písm. b) xxx x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx aktuálně xxxxxxx x&xxxx;xxxxxx závěrce. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxx přepočet“ x&xxxx;„Xxxxxx xx požadavku XXXX“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
RestrictedCashAndCashEquivalents |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx peněžních xxxxxxxxxx a peněžních ekvivalentů, xxxxxxx xxxxxxxxx xxxx xxxxxxx je omezeno. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty] |
||||
ifrs-full |
RestrictionsOnAccessToAssetsInFunds |
text |
label |
Popis xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;5 xxxx.&xxxx;11 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxxx k aktivům xx fondech xxxxxxxxxxx xx xxxxxxxx, ukončení xxxxxxx, xxxxxxx do xxxxxxxxx stavu a ekologickou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx realizovatelnosti xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, případně xxxxxxx xxxxxx xxxxxx xx xxxxxxx z vyřazení xxxxxxxxxxxx nemovitého xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx realizovatelnosti xxxxxxxxx xx nemovitosti, případně xxxxxxx úhrady xxxxxx xx xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Investiční nemovitý xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx odklonem od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx restrukturalizace, xxxx xx prodej xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx; xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx v některé zemi xxxx xxxxxxx nebo xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx oblasti xx xxxx; xxxxx xx struktuře xxxxxx; x&xxxx;xxxxxxx xxxxxxxxxxxx, které xxxx xxxxxxxx xxxxx xx xxxxxxxx a zaměření xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxxxxxx |
Xxxxxxx: IAS 37 odst. 70 |
documentation |
Výše xxxxxx xx xxxxxxxxxxxxxxxxx, xxxx xx xxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx aktivit; xxxxxxxx xxxxxxxxxxxxxxx provozů v některé xxxx xxxx xxxxxxx xxxx přemístění aktivit x&xxxx;xxxxx země nebo xxxxxxx xx xxxx; xxxxx xx xxxxxxxxx xxxxxx; a zásadní xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxx na podstatu x&xxxx;xxxxxxxx činnosti účetní xxxxxxxx. [Xxxxx: Jiné xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx na xxxxxxxxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx na restrukturalizaci [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx restrukturalizaci [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;70 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xx xxxxxxxxxxxxxxxxx, xxxx xx xxxxxx xxxx xxxxxxxx části xxxxxxxxxxxxxxx xxxxxxx; xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxx oblasti xxxx xxxxxxxxxx xxxxxxx z jedné xxxx xxxx xxxxxxx xx xxxx; xxxxx xx xxxxxxxxx xxxxxx; x&xxxx;xxxxxxx reorganizace, které xxxx xxxxxxxx dopad xx xxxxxxxx a zaměření xxxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Nerozdělené zisky |
Příklad: XXX 1 xxxx.&xxxx;78 xxxx. x), xxxxxxx: XXX 1 odst. XX6 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx za xxxxxxxxxx období |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. e) |
documentation |
Složka vlastního xxxxxxxx představující xxxxxxxxxx xxxxxxxxxxx xxxx nebo xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx období [Xxxxx: Xxxxxxxxxxx zisky] |
||||
ifrs-full |
RetainedEarningsExcludingProfitLossForReportingPeriodMember |
member |
label |
Nerozdělené xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx za vykazované xxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 odst. 108 |
documentation |
Tento člen xxxxxxxxxxx xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx kumulovaný xxxxxxxxxxx zisk xxxx xxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xx vykazované období. [Xxxxx: Xxxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx zisky [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106, xxxxxxx: XXX&xxxx;1 odst. 108 |
documentation |
Tento člen xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
RetainedEarningsProfitLossForReportingPeriod |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx, xxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx nerozdělený xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx vykazované xxxxxx. [Xxxxx: Nerozdělené zisky; Xxxx (ztráta)] |
||||
ifrs-full |
RetainedEarningsProfitLossForReportingPeriodMember |
member |
label |
Nerozdělené xxxxx, xxxxxxxxxxx výsledek xx xxxxxxxxxx xxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx kapitálu představující xxxxxxxxxxx xxxxxxxxxxx výsledek xxxxxx xxxxxxxx za xxxxxxxxxx období. [Odkaz: Xxxxxxxxxxx zisky [xxxxxx]; Xxxx (ztráta)] |
||||
ifrs-full |
RetentionPayables |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxx, xxxxxx xxxxxx jednotka xxxxxxxx, xxxxx xxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx a goodwillu xxxxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxx praxe: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx x&xxxx;xxxxxxxx goodwillu xxxxxxxxxxx z odstavení. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx, pozemky, budovy x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxx aplikace a retrospektivní xxxxxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 písm. f) xxx x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;49 písm. b) bod x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými položkami xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxxx x&xxxx;xxxxx, xxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx zahrnutých xx úrokových xxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Výnosy x&xxxx;xxxxx xxxxx jsou xxxxx, xxxxxxxxx a jiné xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxx, snížené o veškeré xxxx xxxxxxxxxxx s plánem, xxxxx xxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx pro xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx. [Xxxxx: Ostatní xxxxx výsledek; Plány xxxxxxxxxxxx xxxxxxx [member]; Xxxxxx plánu [member]; Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, zisky (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (xxxxxxx) čistého xxxxxxx (aktiva) z definovaných xxxxxxx xxxxxxxxxxx z výnosů x&xxxx;xxxxx xxxxx s výjimkou xxxxxx nebo nákladů x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx výnosů xxxx nákladů x&xxxx;xxxxx, xxxxxxxx x&xxxx;xxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxx x&xxxx;xxxxx xxxxx xxxx xxxxx, dividendy x&xxxx;xxxx příjmy xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx plynoucími x&xxxx;xxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxx, xxxxx xxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx; Xxxxx definovaných požitků [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxx definovaných xxxxxxx] [Xxxxxxx: Snížení (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxx x&xxxx;xxxxx plánu x&xxxx;xxxxxxxx xxxxxx nebo xxxxxxx z úroků] |
||||
ifrs-full |
ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx plánu x&xxxx;xxxxxxxx xxxxxx nebo xxxxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx plánu, x&xxxx;xxxxxxxx xxxxxx zahrnutých xx výnosů nebo xxxxxxx x&xxxx;xxxxx. Výnosy x&xxxx;xxxxx xxxxx xxxx xxxxx, xxxxxxxxx a jiné xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx zisky nebo xxxxxxxx xxxxxxxxxx z aktiv xxxxx, xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx s plánem, xxxxx xxxx, xxxxx xxxx xxxxxxxx v pojistněmatematických xxxxxxxxxxxxx, použitých xxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxx [xxxxxx]; Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; Pojistněmatematické xxxxxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx s výjimkou výnosů xxxx xxxxxxx x&xxxx;xxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxx na xxxxxxx, x&xxxx;xxxxxxxx úrokového xxxxxx xxxx nákladu |
Zveřejnění: XXX 19 odst. 141 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) práv xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků v důsledku xxxxxx x&xxxx;xxxxxx xxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxx výnosů xxxx xxxxxxx. [Xxxxx: Xxxxx xx náhradu xxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxxxx xxxx na xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. e) xxx iii) |
documentation |
Zvýšení (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx v důsledku xxxxxxxxx xx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxx, xxxxxxx, xxxxxx a zařízení |
Zveřejnění: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXX 16 odst. 77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxx, xxxxx a zařízení x&xxxx;xxxxxxxx xxxxxxxxx xx reálnou xxxxxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Zůstatek xxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;39, xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx vykázaný xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx fondu x&xxxx;xxxxxxxxx [member] |
Příklad: XXX 1 xxxx.&xxxx;108, zveřejnění: XXX 16 xxxx.&xxxx;39, xxxxxxxxxx: XXXX 1 xxxx. XX10 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx vlastního xxxxxxxx představující xxxxxxxxxx xxxxxxxx xxxxx z přecenění x&xxxx;xxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
Revenue |
X duration, xxxxxx |
xxxxx |
Xxxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;102, xxxxxxx: XXX 1 odst. 103, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82 xxxx.&xxxx;x), xxxxxxx: IFRS 12 xxxx.&xxxx;X10 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;12 odst. B12 xxxx.&xxxx;x) xxx v), xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. b) xxx x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 xxxx. x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x), xxxxxxxxxx: IFRS 8 odst. 32, xxxxxxxxxx: XXXX 8 odst. 33 xxxx. x), zveřejnění: XXXX&xxxx;8 odst. 34 |
documentation |
Příjem xxxxxxxxxx x&xxxx;xxxxxxx činností xxxxxx xxxxxxxx. Příjmem se xxxxxx xxxxxxx&xxxx;xxxxx nebo xxxxxxx&xxxx;xxxxxxx, xxx xxxx x&xxxx;xxxxx&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx, xxx xxxxx se xxxxxx příspěvků xx&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy a ostatní xxxxxxxx výnosy |
Obvyklá praxe: XXX&xxxx;1 odst. 85 |
documentation |
Úhrnná xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromConstructionContracts |
X duration, xxxxxx |
xxxxx |
Xxxxxx xx xxxxx o zhotovení |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxx xxxxxxxxxx xx xxxxx o zhotovení. Xxxxxxxxx x&xxxx;xxxxxxxxx xx rozumí xxxxxxx xxxxxxxx za xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx xxxxx, který xx xxxxxxxx xxxxxxxx xxxx xx xxxxxxx z hlediska xxxxxx, technologie a funkce xx jeho xxxxxxxxx xxxxx nebo xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx smluv xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;113 písm. x), xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;114 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze smluv xx zákazníky. Zákazník xx xxxxx, která xxxxxxxx x&xxxx;xxxxxx jednotkou xxxxxxx xx xxxxxx xxxxxxx xxxxx nebo xxxxxx, které jsou xxxxxxxx xxxxx činnosti xxxxxx xxxxxxxx, xxxxxxx xx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx vykázaných xxxx xxxxxx. Xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxx kapitálu poměrně x&xxxx;xxxx xxxxxxxx xxxxxx xx xxxxxxxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx ze xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 20 xxxx.&xxxx;39 xxxx. b) |
documentation |
Částka výnosů xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx dotacemi. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxx snížení za xxxxxx xxxxxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85, xxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. IG24 písm. a) |
documentation |
Částka xxxxxx z vystavených pojistných xxxxx, xxx snížení xx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 12&xxxx;xxxx.&xxxx;X13 písm. x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 odst. 28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx (xxxx xxxxxxxx xxxxxxxxx) v předchozích xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [member]; Xxxxxx xx smluv xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy z poskytování xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx reklamních služeb. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxXxxXxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx nákladní x&xxxx;xxxxxxxx dopravy |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx nákladní x&xxxx;xxxxxxxx dopravy. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy z poskytování xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx datových xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfInformationTechnologyConsultingServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx týkajících xx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx služeb údržby x&xxxx;xxxxxxx v oblasti xxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xx informačních xxxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx technologií |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx technologií. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfInterconnectionServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx propojení |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z poskytování služeb xxxxxxxxx xxxxx xxxxxxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx internetových x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx 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 internetových služeb |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Odkaz: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfLandLineTelephoneServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxxx služeb |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx mobilních telefonních xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfOtherTelecommunicationServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxxxxx xxxxxxxxxxxxxxxxx služeb |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx telekomunikačních xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně v témže xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx z poskytování xxxxxxxxxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z poskytování xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx, xxxxxxxxx xx xxxxxxxxxxx stranami |
Příklad: XXX 24 xxxx.&xxxx;21 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx xx spřízněnými xxxxxxxx. [Odkaz: Xxxxxx; Xxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
RevenueFromRenderingOfTelecommunicationServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx telekomunikačních xxxxxx celkem |
||||
ifrs-full |
RevenueFromRenderingOfTelecommunicationServicesAbstract |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx služeb [abstract] |
||
ifrs-full |
RevenueFromRenderingOfTelephoneServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx xxxxxxxxxxx služeb. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy z poskytování xxxxxxxxxx služeb |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka výnosů x&xxxx;xxxxxxxxxxx xxxxxxxxxx služeb. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx pokojů. |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx služeb xxxxxxxxx x&xxxx;xxxxxxxxxxx pokojů. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx příjmů z licenčních 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 xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfBooks |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxx xxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfCrudeOil |
X duration, xxxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z prodeje xxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx energie |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfFoodAndBeverage |
X duration, credit |
label |
Výnosy x&xxxx;xxxxxxx potravin a nápojů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z prodeje xxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfGoods |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxx |
Xxxxxxx xxxxx: 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 x&xxxx;xxxxxxx xxxxxxx, transakce xx xxxxxxxxxxx stranami |
Příklad: IAS 24 xxxx.&xxxx;21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx plynu |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx zásoby xxxxxxx xxxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxXxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z prodeje xxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxx a ropných xxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx ropných x&xxxx;xxxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx a petrochemických xxxxxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z prodeje xxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z prodeje xxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxxxx zařízení |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx z prodeje xxxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxx, xxxxxxx veličina xxx xxxxxxx [member] |
Příklad: XXXX 13 xxxx.&xxxx;93 xxxx. x), xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx výnosů aktivace, xxxxx je xxxxxx xxxx xxxxxxx veličina xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxxxxx od data xxxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxxxxx výkazu x&xxxx;xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxx xx xxxxxxxxx xxxxx na xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx kdyby xxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx, které xxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx, xxxx xx začátku xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx vykázané x&xxxx;xxxxxxxxxxx se xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxx aktivum |
Zveřejnění: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxx xxxxx xxxxxx spojených x&xxxx;xxxxxxxxx xx finanční xxxxxx x&xxxx;xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxx ze xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx v souvislosti xx xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vykázaných xxx směně služeb xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxx aktivum x&xxxx;xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných služeb [xxxxxx]; Výnosy xx xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxXxXxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx, které byly xxxxxxxx xx zůstatku xxxxxxxxx závazku na xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;116 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxx xxxxxxxx do xxxxxxxx xxxxxxxxx závazku xx počátku xxxxxx. [Xxxxx: Smluvní xxxxxxx; Xxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxx, xxxxxxx na xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 16 |
documentation |
Snížení xxxxxx xx xxxxxxx ztráty xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx ztráty xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx se xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx standardy XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené opravami xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený odklonem xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [member]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx, xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. x), zveřejnění: XXX 36 xxxx.&xxxx;130 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx hodnoty aktiva xxxx xxxxxxxxxxxx xxxxxxxx xx jeho (xxxx) xxxxxx xxxxxxxxxxx xxxxxx, xxxxx byla dříve xxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx znehodnocení xxxxxxxx v ostatním xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126 xxxx.&xxxx;x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;129 xxxx. b) |
documentation |
Částka zrušení xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx. [Odkaz: Xxxxxxx xxxxxx xx znehodnocení; Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxx v ostatním xxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 odst. 118 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxx aktiv s výjimkou xxxxxxxxx. [Odkaz: Zrušení xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální výše xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích účetních xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x) bod iv) |
documentation |
Částka xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx zadat zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální výše xxxxx [member]; Dopad xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx požadovaných xxxxxxxxx XXXX [member]; Přírůstky (xxxxxx) xxxxxxxxx opravami xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx částce vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126 xxxx. x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;129 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx zrušení ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx xx xxxxxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx aktiva |
Zveřejnění: IAS 41 odst. 55 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx zrušení xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx u biologických xxxxx. [Xxxxx: Zrušení xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx zadána xxxxxx hodnota XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [member]; Dopad xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) způsobený dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Závazný xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl zajistitele xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ztráty xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx u nehmotných xxxxx x&xxxx;xxxxxxxx goodwillu. [Xxxxx: Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se tento xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (snížení) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ztráty ze xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76 písm. g), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. d) xxx v) |
documentation |
Částka xxxxxxx xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Zrušení xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx zpravidla zadána xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx úprav účetních xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace rizik [xxxxxx]; Vlastní akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxx |
(X) duration |
label |
Zrušení ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ztráty xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxxx xxxxxx ze znehodnocení xxxxxxxx v hospodářském výsledku] |
||||
commentaryGuidance |
Pro xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel požadovaných xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami účetního xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
negatedLabel |
Zrušení xxxxxx xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx výsledku, xxxxx x&xxxx;xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, pozemky, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x) bod vi), xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxxxx, xxxxx a zařízení. [Xxxxx: Zrušení xxxxxx xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [member]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx prognóza přijatých (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Finanční prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní 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]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných standardy XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázané v hospodářském xxxxxxxx, pozemky, budovy x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx; Xxxxxxxx xxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx pohledávky |
||||
ifrs-full |
ReversalOfInventoryWritedown |
X duration |
label |
Zrušení xxxxxxxxx xxxxxxx zásob |
Zveřejnění: XXX 1 odst. 98 xxxx. x), xxxxxxxxxx: XXX 2 odst. 36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxx xxxx xxxxx xxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx ocenění xxxxx vyplývajícího ze xxxxxxx xxxxx realizovatelné xxxxxxx. [Odkaz: Zásoby; Xxxxxxx xxxxxxx xxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
negatedLabel |
Zrušení xxxxxxxxx xxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxXxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. b) |
documentation |
Částka xxxxxxxxxx rezerv 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 odst. X67 xxxx. c) |
documentation |
Částka xxxxxxxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx neuhrazené xxxxxxx, xxxxxxxxx závazky vykázané x&xxxx;xxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxx odkupu x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx cenné xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxx za xxxxxx dalšího xxxxxxx x&xxxx;xxxxx xxxxxxxxxx dohod x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx papíry] |
||||
ifrs-full |
RightofuseAssetFairValueUsedAsDeemedCost |
X instant, debit |
label |
Reálná xxxxxxx xxxxx z práva x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXXX&xxxx;1 odst. 30 |
documentation |
Částka xxxxx x&xxxx;xxxxx k užívání, x&xxxx;xxxxx xxxx x&xxxx;xxxxxxxxxx výkazu x&xxxx;xxxxxxxx xxxxxx xxxxx xxxxxxxxx IFRS xxxxxx xxxxxxx xxxxxxx xxxx xxxxxx domnělá xxxxxxxxxx xxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, která xxxxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx po xxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx, které xx předmětem xxxxxxxx x&xxxx;xxx xxx xxxxxxxxxxxx xxxxxxx nájemci xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx, xxxxxxx (xxxxxxx) xxxxxxxx xxxxx z přecenění |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx fondu z přecenění, xxxxx xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx xxxxx z přecenění; Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx k užívání [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx, xxxxxxxx xxxxx z přecenění |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx, který xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx, přeceněná xxxxxx, x&xxxx;xxxxxxxxxxxx nákladech |
Zveřejnění: IFRS 16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx z práv x&xxxx;xxxxxxx, xxxxx xx xxxx xxxxxxxx, pokud xx xxxxxx xxxx xxxxxxxxx xx základě xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx, která xxxxxxxxx xxxxxxxx investičního xxxxxxxxxx majetku |
Zveřejnění: IFRS 16 xxxx.&xxxx;47 písm. a) |
documentation |
Částka xxxxx z práva k užívání, xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku. [Xxxxx: Xxxxxx z práva x&xxxx;xxxxxxx; Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxXxXxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxx přiřazená xx xxxxxxxxx xxxxxxxxxx kapitálu |
Zveřejnění: XXX 1 odst. 79 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxxxxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx omezení xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [member] |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 100 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, xxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxx xxxxxxx xxxx a načasování xxxxxxxxx xxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx rizika, xxxx daná účetní xxxxxxxx xxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx praxe: IFRS 7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xx xxxxxxx xxxxxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. X8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxx xxxxx spojené x&xxxx;xxxxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxxxxxxxxx, která xxxxxx xxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx hodnota XBRL. Xxxxx se tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx xxxxx zápornou xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx vykázaných podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza 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 xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetních xxxxxxxx xxxxxxxxxxxx standardy XXXX [member]; Přírůstky (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený dobrovolnými xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx [axis] |
Zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
RiskExposuresMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx rizika [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx rizika. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx jiný člen. |
||||
ifrs-full |
RoyaltyExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx na xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx nákladů 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 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx 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 se xxxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxx služeb. |
||||
ifrs-full |
SalesChannelsAxis |
axis |
label |
Prodejní kanály [xxxx] |
Xxxxxxx: XXXX&xxxx;15 odst. B89 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, 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 xxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Prodejní xxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
(X) xxxxxxxx, credit |
label |
Prodej, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxx xxxxxxx hodnotou v důsledku xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. e) xxx iii) |
documentation |
Snížení xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, ocenění xxxxxxx xxxxxxxx, závazky |
Zveřejnění: XXXX 13 odst. 93 xxxx. e) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxxxx xxxxxxx hodnotou, závazky |
||||
ifrs-full |
SalesOfPropertyAndOtherAssetsRelatedPartyTransactions |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxx se spřízněnými xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx xx xxxx, xxxxx byly xxxxxxxxx kolaterálem. [Xxxxx: Xxxxxxx úvěry] |
||||
ifrs-full |
SecuritiesLendingMember |
member |
label |
Půjčky xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X33, xxxxxxx: XXXX 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx, x&xxxx;xxxxx nichž věřitel xxxxxxx cenné xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 7 odst. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx xx jednotlivá aktiva xxxxxx do skupiny x&xxxx;xxxxxxx účetní xxxxxxxx, xxxxx vydá xxxxxxx xxxxxxxx kryté skupinou xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 12 xxxx.&xxxx;X23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxxxxx při xxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx sloučí xx xxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx, který xxxx xxxxxxx nástroje xxxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx xxxxxxxx [axis] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx, ve xxxxxx je xxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IFRS 5 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx vykazovaného xxxxxxxx, xx xxxxxx jsou xxxxxxxx dlouhodobá aktiva xxxx vyřazované xxxxxxx xxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxx klasifikované xxxx držené x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx [axis] |
Příklad: XXX 19 xxxx.&xxxx;138 písm. d), xxxxxxxxxx: XXX&xxxx;36 odst. 130 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXXX&xxxx;15 odst. 115, xxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;96 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 19 xxxx.&xxxx;138 xxxx.&xxxx;x), xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;115, xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;96 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Segmenty“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx souvisejících 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 nákladů xxxxxxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxx účetní jednotky. |
||||
totalLabel |
Prodejní, xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxx x&xxxx;xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxx x&xxxx;xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx částku xxxxxxx xxxxxxxxxxxxx s prodejní, xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Xxxxx xxxx xx používá k přiřazení xxxxxxx podle xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxx xx xxxxxx zisků x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxXxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (ztráta) x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;90 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) z prodeje x&xxxx;xxxxxxxxxx xxxxxxxx. Xxxxxxxx leasing xx leasing, 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 [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxx se xxxxx xxxxxxx xxxxxx, xxxxx xx účetní xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxx xx xx xxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx, které x&xxxx;xxxxxx xxxx xxxxx xxxxxx, xxxxxxxxx xx xxxxx, ztrátě xxxx xxxxxxxx kapitálu. [Odkaz: Xxxxx xxxxxx [member]] |
||||
ifrs-full |
SensitivityAnalysisToInsuranceRisk |
text |
label |
Analýza xxxxxxxxxx na pojistné xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxxxxx, která xxxxxxx, jak xx xxx xxxxxxxxxxx výsledek x&xxxx;xxxxxxx xxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx proměnných xxxxxxxxxx xx xxxxxxxxxx xxxxxx, které byly xxxxxxx xxxxx xx xxxxx xxxxxxxx období; xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxx tvorbě analýzy xxxxxxxxxx x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx a předpokladech xxxxxx xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 24 odst. 18A |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Samostatné xxxxxx účetní xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje samostatné xxxxxx xxxxxx jednotky, xxxxx účetní jednotce xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxxxx. Představuje xxxx standardní xxxxxxx xxx osu „Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxx xxxxxxx vedení xxxxxx jednotky nebo xxxxxxxxxx podniku [member]] |
||||
ifrs-full |
SeparateMember |
member |
label |
Individuální [xxxxxx] |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;4 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx individuální xxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxx závěrka xx xxxxxx xxxxxxx předkládaná xxxxxx xxxxxxxxx, x&xxxx;xxx xx účetní xxxxxxxx xxxxx rozhodnout, s výhradou xxxxxxxxx xxxxxxxxx IAS 27, xxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx podniků xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, x&xxxx;xxxxxxx xx standardem XXXX&xxxx;9, xxxx xx xxxxxxx xxxxxxxxxxxx xxxxxx, xxx xx popsána xx standardu IAS 28. |
||||
ifrs-full |
ServiceConcessionArrangementsAxis |
axis |
label |
Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;6 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
ServiceConcessionArrangementsMember |
member [default] |
label |
Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;6 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxxxx xxxxxxxx (xxxxxxxxxxxx) může uzavřít xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx (zadavatel) za xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, které xxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx a sociálním zařízením. Xxxxxxxxx může xxx xxx soukromou, xxx x&xxxx;xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx orgánem. Xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx služby zahrnují xxxxxxxxxxxxxxxx, xxxxxxxx sítě, xxxxxxx, parkoviště, tunely, xxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxx. Xxxxxxxx o poskytování xxxxxxxxxxx xxxxxx například xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx (xxxx. provozování xxxxxx pro xxxxxxxxxxx, xxxxxx budov a služby xxxxxxx xxxx informačních xxxxxxxxxxx). Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member] |
Obvyklá praxe: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx [member]] |
||||
ifrs-full |
ServicesExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx služby. |
||||
ifrs-full |
ServicesReceivedRelatedPartyTransactions |
X duration, debit |
label |
Přijaté xxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx služeb přijatých x&xxxx;xxxxx&xxxx;xxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx závazky xxxxxxxx v podnikové xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx xxxxxxx, xxxxxxxxx závazky xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxx se xxxxxxxxxxx stranami |
Příklad: IAS 24 odst. 21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek by xxxx být zpravidla xxxxxx kladná hodnota XXXX. Pokud se xxxxx xxxxx používá x&xxxx;xxxxxxxx členy, bude xxxxx xxxxx zadat xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [member]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions |
X duration |
label |
Vypořádání xxxxxxx xx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxx xx spřízněnými xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. j) |
documentation |
Částka xxxxxxx xxxxxxxxxxxx xx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xxxxxxx při xxxxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Odkaz: Spřízněné xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx měla xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
(X) xxxxxxxx, credit |
label |
Vypořádání, xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx iii) |
documentation |
Snížení ocenění xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [member]] |
||||
negatedLabel |
Vypořádání, xxxxxxx reálnou xxxxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 písm. x) xxx iii) |
documentation |
Snížení xxxxxxx vlastních kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. [Odkaz: V reálné xxxxxxx [member]; Vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx, xxxxxxx xxxxxxx hodnotou, vlastní xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, debit |
label |
Vypořádání, xxxxxxx reálnou hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx ocenění xxxxxxx reálnou hodnotou x&xxxx;xxxxxxxx xxxxxxxxxx. [Odkaz: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx na xxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje kategorii xxxxx vykázaných na xxxxxxx xxxxxxx na xxxxxxx xxxx splnění xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx na xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx zaúčtovaná xx xxxxxxx nákladů xx xxxxxxx nebo xxxxxxx xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxx xxxx vykazovaným xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx xxxxxxx sedm xxx před koncem xxxxxxxxxxxx xxxxxxxx období. |
||||
ifrs-full |
SharebasedPaymentArrangementsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxx xxxxxx jednotkou nebo xxxxx xxxxxx xxxxxxxxx xx xxxxxxx nebo xxxxxxxxx akcionářem xxxxxx xxxxxxxx ve xxxxxxx x&xxxx;xxxxxx smluvní stranou (xxxxxx xxxxxxxxxxx), podle xxx xx xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx a) xxxxxxxx xxxx xxxx xxxxxx xxxxxx xxxxxxxx ve xxxx, xxx se xxxxxx xx ceny (xxxx hodnoty) xxxxxxxxxxxx xxxxxxxx (xxxxxx xxxxx xxxx akciových xxxx) xxxxxx jednotky xxxx xxxx xxxxxx xxxxxxx xx xxxxxxx; xxxx x) kapitálové xxxxxxxx (xxxxxx xxxxx xxxx xxxxxxxxx opcí) xxxxxx xxxxxxxx xxxx xxxx xxxxxx jednotky ve xxxxxxx, x&xxxx;xx xx xxxxxxxxxxx, xx xxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx standardní hodnotu xxx osu „Xxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx spojené x&xxxx;xxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx s emisí xxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xx xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx do xxxxxxxxx úplného xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxxxxxxx aktiva |
Zveřejnění: xxxxxx při prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. b) |
documentation |
Podíl xxxxxx xxxxxxxx na částce xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx do xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxx vybranými xxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXXXX9XxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xx částce xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxx XXXX&xxxx;9, xxxxxxxx xxxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx přístup |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. b) |
documentation |
Podíl xxxxxx xxxxxxxx xx částce xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxx XXXX&xxxx;9 xxxxxxxx xx finančních aktiv, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx přístup. |
||||
ifrs-full |
ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated |
X duration, debit |
label |
Podíl xx xxxxxx, xxxxx xx byla xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx xx ostatního xxxxxxx xxxxxxxx na xxxxxxx uplatnění xxxxxxxxxxxx xxxxxxxx, kdyby x&xxxx;xxxxxxxxxx xxxxx xxxxxxx xx xxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx částce, xxxxx xx byla reklasifikovaná xx zisku xxxx xxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx překrývacího xxxxxxxx, xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxx xx xxxxxxx výběru. |
||||
ifrs-full |
ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied |
X duration, debit |
label |
Podíl xx xxxxxx, xxxxx xx xxxx vykázána x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxx uplatněn xxxxxxxx XXX&xxxx;39, xxxxxxxx xxxxxx, x&xxxx;xxxxx je xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx částce, která xx xxxx vykázána x&xxxx;xxxxxxxxxxxx xxxxxxxx, pokud xxx x&xxxx;xxxxxxxx xxxxxx, x&xxxx;xxxxx je xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxx uplatněn xxxxxxxx XXX&xxxx;39. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx na xxxxxxxxxxx xxxxxxxxx společných xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;23 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx xxxxxxxxxxx závazcích, xxxxx jí xxxxxxx xxxxxxxx s dalšími investory xx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx podniky. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Podíl na xxxxxxxxxxx závazcích přidružených xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 odst. 23 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx xxxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xx xxxxxxxxxx podniky. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxxx závazky [member]] |
||||
ifrs-full |
ShareOfContingentLiabilitiesOfAssociatesMember |
member |
label |
Podíl xx podmíněných xxxxxxxxx xxxxxxxxxxxx podniků [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx podíl na xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxXxxxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx pojistitele |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39J xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx částce xxxxxxxx xxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx pojistitele. |
||||
ifrs-full |
ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx daňových xxxxxxx xx&xxxx;xxxxxxxxx xxxxxxxxxxxxx xx xxxxx v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx účetní xxxxxxxx xx&xxxx;xxxxxxxxx vyplývajících xx xxxxx v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx daňové xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Podíl xxxxxxxxxxxx xxxxxxx použitých ke snížení xxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx investiční xxxxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. b) |
documentation |
Podíl částky xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxx rizik vyplývajících x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 a nederivátové investiční xxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Podíl xxxxxxxxxxxx xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 a nederivátových xxxxxxxxxxxx smluv |
Příklad: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx xxxxxxx účetní jednotky xxxxxxxxx xx snížení xxxxx xxxxxxxxxxxxx ze xxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, debit |
label |
Podíl xxxxxxxxxx aktiv podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx při xxxxxxx XXX 39 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx účetní xxxxxxx&xxxx;xxx xxxxxxx XXX 39 xxxxxxxxxx aktiv podle odst. 39E xxxx.&xxxx;x) standardu XXXX 4. X&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx by částka xxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx položky xxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, reálná xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Podíl finančních xxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, reálná xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, debit |
label |
Podíl xxxxxxxxxx xxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx xxxxxx xxxxx úvěrové xxxxxx, xxxxxx xxxxxxx xxx xxxxxxx XXX 39 |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. b) |
documentation |
Podíl xxxxxx xxxxxxxx na xxxxxx xxxxxxx&xxxx;xxx xxxxxxx XXX 39 finančních xxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxx xxxxxx nízké xxxxxxx xxxxxx. V případě finančních xxxxx oceněných zůstatkovou xxxxxxxx xx xxxxxx xxxx xxx xxxx xxxxxxx o opravné xxxxxxx xxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva podle xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx nemají xxxxx xxxxxxx riziko, xxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39J xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx reálné xxxxxxx xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4, xxxxx xxxxxx xxxxx xxxxxxx riziko. [Xxxxx: Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx hodnota] |
||||
ifrs-full |
ShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue |
X instant, xxxxx |
xxxxx |
Xxxxx xxxxxx finančních xxxxx xxx xxxxx xxxxx xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxxx xxxxxxxxxx aktiv než xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xx finančních xxxxxxxx, x&xxxx;xxxxx xx uplatňován xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx xxxxxx xxxxxxxxxx xxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx přístup. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx IFRS 4 |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxxxxxx xxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx xxxxxx xxxxx odst. 39E xxxx.&xxxx;x) standardu XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxx (snížení) xxxxxx xxxxxxx xxxxxx xxxxxxxxxx aktiv, xxx xxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxx.&xxxx;39X písm. a) standardu XXXX 4 |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxx (snížení) xxxxxx hodnoty jiných xxxxxxxxxx xxxxx, xxx xxxxx xxxx xxxxxxx x&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx aktiva podle xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx vystaví xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 a nederivátové xxxxxxxxxx smlouvy nebo xxxx xxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39J xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx, xxxxx vznikají, xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxx závazky x&xxxx;xxxxxx xxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx investičních xxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx&xxxx;xxxxx xxxx ztráty xxxxx XXX 39 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx investičních xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx ztráty xxxxx XXX 39. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx ostatním úplném xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxxxx o daňový xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X16 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx účtovaný ekvivalenční xxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx ekvivalenční metodou; Xxxxxxxx podniky [member]; Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Celkový xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Podíl xx xxxxxxxx úplném xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx ekvivalenční xxxxxxx, xxxx zdaněním |
Zveřejnění: XXX 1 odst. 91 xxxx. b), xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. b) |
documentation |
Podíl xxxxxx xxxxxxxx xx xxxxxxxx xxxxxx výsledku přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, před xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx na ostatním xxxxxx výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxXxxXxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx xxxxxx výsledku přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, xxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxXxXxxXxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx na xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx xxxxxxxxxxxx metodou, xxxxx xxxx reklasifikovaný xx xxxxx nebo xxxxxx, xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx na ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, který xxxx reklasifikovaný xx xxxxx xxxx ztráty, xxxxxxxx o daňový dopad |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xx xxxxxxxx úplném výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční metodou, xxxxx bude xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, xxxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xx xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční metodou, xxxxx xxxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxx zdaněním. |
||||
ifrs-full |
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx nebude xxxxxxxxxxxxxxx xx zisku nebo xxxxxx, očištěný x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx na xxxxxxxxxxxx xxxxxxxx přidružených xxxxxxx zachycený xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [member]; Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx hospodářském xxxxxxxx přidružených a společných xxxxxxx zachycený ekvivalenční xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), zveřejnění: XXXX 8 xxxx.&xxxx;23 písm. x), xxxxxxxxxx: XXXX 8 odst. 28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx hospodářském xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxxx ekvivalenční xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx [member]; Zisk (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků zachycený xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx na xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx zachycený xxxxxxxxxxxx metodou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx hospodářském xxxxxxxx z pokračujících xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. B16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx zachycený xxxxxxxxxxxx metodou. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Společné xxxxxxx [xxxxxx]; Hospodářský výsledek x&xxxx;xxxxxxxxxxxxx činností] |
||||
ifrs-full |
ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod |
X duration, xxxxxx |
xxxxx |
Xxxxx xx hospodářském xxxxxxxx x&xxxx;xxxxxxxxxx činností xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx po xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx. X16 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxxx činností xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xx xxxxxxx zachycený xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Ukončené xxxxxxxx [xxxxxx]; Investice xxxxxxxxxx ekvivalenční xxxxxxx; Xxxxxxxx podniky [xxxxxx]; Xxxxxxxxxxx výsledek z ukončených xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Podíl xx xxxxxxxxxxxx výsledku xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx hospodářském xxxxxxxx xxxxxxxxxx podniků xxxxxxxxx xxxxxxxxxxxx metodou. [Xxxxx: Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, u nichž xxxxx xx xxxxxxx xxxxxx xx základě xxxxxxxxx překrývacího přístupu, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx během xxxxxxxx xxxxxx xx xxxxxxx xxxxxx na základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx zdaněním. Reklasifikační xxxxxx xxxx částky xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx xxxxxx, xxxxx byly v běžném xxxxxx xxxx v minulých xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx na xxxxxxxxxxxxxxxx úpravách týkajících xx xxxxxxxxxx aktiv, x&xxxx;xxxxx došlo xx xxxxxxx výběru xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx xxxxx xxxxxxxx xxxxxx xx xxxxxxx výběru xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx přístupu, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx běžného období, xxxxx byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxx výsledku celkem xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou |
Zveřejnění: XXXX 12 odst. X16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky na xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční metodou. [Xxxxx: Přidružené podniky [xxxxxx]; Xxxxxxxx podniky [xxxxxx]; Investice xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Emisní xxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxx xxxxxxxx přesahující nominální xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 106 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx přijatou xx xxxxxxxxxxx z emise xxxxx účetní jednotky xxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxXxXxxxxxXxXxXxxXxxxxxxxxxxxXxXxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx akcií x&xxxx;xxxxxx xxxxxx xxxxxxxx xxxx x&xxxx;xxxxxx jejích dceřiných xxxx xxxxxxxxxxxx podniků |
Zveřejnění: XXX 1 odst. 79 xxxx.&xxxx;x) bod vi) |
documentation |
Počet xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxx jednotky nebo x&xxxx;xxxxxx jejích dceřiných xxxx xxxxxxxxxxxx podniků. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxxxxXxxXxxxxxxxxXxxXxxxXxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxx vyhrazených x&xxxx;xxxxxx na xxxxxxx xxxx a smluv x&xxxx;xxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxx xxxx a smluv o prodeji xxxxx. |
||||
xxxx-xxxx |
Xxxxx |
X&xxxx;xxxxxxx, debit |
label |
Lodě |
Příklad: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx [xxxxxx] |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx, která xxxxxxxxxxx xxxxxxx plavidla xxxxxxxxx x&xxxx;xxxxx činností xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [member] |
Příklad: IAS 7 – X&xxxx;Xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx, příklad: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx výpůjčky. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx smlouvy xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Peněžní ekvivalenty] |
||||
ifrs-full |
ShorttermDepositsNotClassifiedAsCashEquivalents |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxx jednotky, xxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx na xxxxxxxxxxxxx (xxxx než xxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx), x&xxxx;xxxxx se xxxxxxx, xx xxxxx xxxxx xxxxxxxxxx do xxxxxxxx xxxxxx xx xxxxx účetního xxxxxx, xx xxxxxx zaměstnanci xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx. [Odkaz: Xxxxxx xxxxxxxx období xxxxxxxxxxxxx xxxx krátkodobé] |
||||
ifrs-full |
ShorttermEmployeeBenefitsExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx náklady xx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx (xxxx xxx xxxxxxx xxx ukončení xxxxxxxxxx xxxxxx), x&xxxx;xxxxx se xxxxxxx, xx xxxxx xxxxx xxxxxxxxxx xx xxxxxxxx xxxxxx xx xxxxx xxxxxxxx xxxxxx, xx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx služby. |
||||
totalLabel |
Krátkodobé náklady xx xxxxxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxxxxxxx požitky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx, klasifikované xxxx xxxxxxx ekvivalenty |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxx ekvivalentů xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 odst. –, xxxxxxx: 10 X&xxxx;xxxxxx věc, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx na xxxxxx xxxxxxx. [Odkaz: Rezerva xx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx krátkodobé xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx různých ostatních xxxxxxxxxxxx rezerv. [Xxxxx: Xxxxx xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxxx smlouvy. [Xxxxx: Xxxxxxx xx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx |
Xxxxxxx: IAS 37 – X&xxxx;xxxxxxxx: xxxxxxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých rezerv xx náklady xx xxxxxxxx provozu, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx. [Odkaz: Xxxxxxx xx ukončení xxxxxxx, xxxxxxx do xxxxxxxxx xxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;37 odst. 70 |
documentation |
Částka xxxxxxxxxxxx xxxxxx na xxxxxxxxxxxxxxxxx. [Xxxxx: Rezerva xx xxxxxxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé rezervy xx xxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, příklad: 1 Záruky, příklad: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx záruky. [Xxxxx: Xxxxxxx na xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx úrokové xxxxx, které xxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx sazeb [member] |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx sazby, xxxxx xxxx předmětem xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 27 odst. 16 xxxx. b), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b), zveřejnění: XXXX&xxxx;12 odst. B4 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;39X, xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx a řádkovými položkami xxxx pojmy, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
SignificantInvestmentsInSubsidiariesAxis |
axis |
label |
Dceřiné xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 písm. x), zveřejnění: XXXX 12 xxxx. X4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx nepozorovatelná vstupní xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx významné nepozorovatelné xxxxxxx xxxxxxxx použitá xxx xxxxxxx xxxxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxx xxxxxxx kapitálových xxxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
SignificantUnobservableInputLiabilities |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Hodnota xxxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxx xxx xxxxxxx reálné xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxx xxxx xxxxxxxxxxx účetním obdobím [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxx, xxxxx xxxxxxx xxxx let před xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příspěvek xx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxx nákladů xx xxxxxxxxxxxxx požitky, xxxxx představuje příspěvky xx xxxxxxxx zabezpečení. [Xxxxx: Náklady xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxx dílů |
Obvyklá xxxxx: IAS 2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx představujících xxxxxxx xxxxxxxxxxxxx xxxx, xxxxx xxxx xxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxx xxx xxxxxx x&xxxx;xxxxxx xxxxxxx dílů. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx plány xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx xxxxxxxxxxxx požitků, xxxxx se xxxxxxx xxxxxxx a vztahují xx xx xxxxxxx xxxxxx xxxxxxxx (xxxx xx xxxxxxx xxxxxx jednotky xxxxxx kategorie). Xxxx xxxxxxxxxx xxxxxx xxxx xxxxxx samosprávou, xxxx. xxxxx subjektem, xxxxx xxxx pod kontrolou xxx xxxxxx vykazující xxxxxx xxxxxxxx. [Odkaz: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx o změnách xxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
StatementOfChangesInEquityLineItems |
line items |
label |
Výkaz x&xxxx;xxxxxxx xxxxxxxxx kapitálu [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx osách tabulky. |
||||
ifrs-full |
StatementOfChangesInEquityTable |
table |
label |
Výkaz xxxx xxxxxxxxx kapitálu [xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxx výsledku [abstract] |
||
ifrs-full |
StatementOfFinancialPositionAbstract |
label |
Výkaz x&xxxx;xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXXXXXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx o souladu x&xxxx;XXXX [xxxx block] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx prohlášení x&xxxx;xxxxxxx xx xxxxx xxxxxxxxx IFRS. |
||||
ifrs-full |
StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract |
label |
Výkaz zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxx úplného xxxxxxxx [abstract] |
||
ifrs-full |
StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 |
text |
label |
Prohlášení, že xxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX&xxxx;7 a IFRS 9. |
Zveřejnění: XXXX 1 xxxx. E2 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že xxxxxxxxxx xxxxxxxxx nejsou x&xxxx;xxxxxxx xx standardy XXXX&xxxx;7 x&xxxx;XXXX&xxxx;9. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxx20XxXXXX17XxXxxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že účetní xxxxxxxx používá xxxxxxxx 20 xxxxxxxxx IFRS 17 xxx určování xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxxxx 20 standardu XXXX 17 xxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx, na které xxxxxxxxx xxxxxxxxx xx&xxxx;xxxxxx x&xxxx;xxxxxxx x&xxxx;XXXX 17. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17 |
text |
label |
Prohlášení, xx&xxxx;xxxxxx xxxxxxxx nezveřejňuje xxxxx nezveřejněné xxxxxxxxx x&xxxx;xxxxxx xxxxxx, xx&xxxx;xxxxxxx xxxxx xxxxx xxx xxx xxx před xxxxxx xxxxxxx xxxxxxxx xxxxxx, xx&xxxx;xxxxxx xxxxxx xxxxxxx IFRS 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. C28 |
documentation |
Prohlášení, xx&xxxx;xxxxxx xxxxxxxx nezveřejňuje xxxxx xxxxxxxxxxxx informace x&xxxx;xxxxxx xxxxxx, xx&xxxx;xxxxxxx xxxxx dříve xxx xxx xxx před xxxxxx ročního xxxxxxxx xxxxxx, xx&xxxx;xxxxxx xxxxxx xxxxxxx XXXX 17. |
||||
ifrs-full |
StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod |
text |
label |
Prohlášení, xx&xxxx;xxxxxx jednotka xx xxxxxxxx xxxxxx výjimku, xxxxx xxxxxxxx, aby xx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že účetní xxxxxxxx xx xxxxxxxx xxxxxx xxxxxxx, která xxxxxxxx, xxx si účetní xxxxxxxx ponechala xxxxxx xxxxxxxx pro finanční xxxxxxxx xxxxxxxxx přidruženým xxxx společným podnikem xxx xxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxxxXxXxXxxxxxxxXxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX16 |
xxxx |
xxxxx |
Xxxxxxxxxx, že xxxxxx xxxxxxxx zvolila xxxxxxxxx xxxxxxxxxxxx xxx posuzování, xxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxxxx XXXX&xxxx;16. |
Xxxxxxxxxx: XXXX 16 odst. X4 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxx jednotka xxxxxxx praktické xxxxxxxxxxxx x&xxxx;xxxxxxxx&xxxx;X3 standardu IFRS 16 xxx xxxxxxxxxx, xxx xxxxxxx představuje nebo xxxxxxxx leasing k datu xxxxxxx aplikace xxxxxxxxx XXXX&xxxx;16. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx přístup |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxxx, že pojistitel používá xxxxxxxx výjimku z IFRS 9 |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 odst. 39C |
documentation |
Prohlášení, xx&xxxx;xxxxxxxxxx xxxxxxx dočasnou xxxxxxx x&xxxx;XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxXxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx již xxxxxxxxx xxxxxxxx xxx použití xxxxxxx xxxxxxx z IFRS 9 |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx pojistitel xxx xxxxxxxxx podmínky xxx xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxXxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxx výjimku x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx xxxxxxxx je povinna xxxxxxxx výjimku z konsolidace. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [text xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxXxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxxxx závěrku |
Zveřejnění: XXX&xxxx;27 xxxx.&xxxx;16X |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx xxxxxxxx sestavuje xxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx block]; Individuální [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxxXxxXxxxxxXxXxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx nájemce xxx účtování leasingů xxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx z vykazování |
Zveřejnění: XXXX&xxxx;16 odst. 60 |
documentation |
Prohlášení, xx xxxxxxx xxx xxxxxxxx xxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx výjimku x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx&xxxx;6 xxxxxxxxx&xxxx;XXXX&xxxx;16. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx nájemce xxx účtování xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 60 |
documentation |
Prohlášení, xx xxxxxxx xxx xxxxxxxx krátkodobých xxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx odstavce 6 xxxxxxxxx&xxxx;XXXX&xxxx;16. Xxxxxxxxxx xxxxxxx je xxxxxxx, u něhož doba xxxxxx xxxxxxxx xx xxx zahájení xxxx 12&xxxx;xxxxxx xxxx méně. Xxxxxxx, xxxxx xxxxxxxx xxxx xx xxxxx, xxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxxxxxx46XXxXXXX16XxXxxXxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxx19XxxxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxx46XXxXXXX16 |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx 46X xxxxxxxxx XXXX 16 xx xxxxxxx xxxxx na xxxxxxxx, xxxxx jsou xxxxxx důsledkem pandemie XXXXX-19 a splňují xxxxxxxx xxxxxxxx 46X xxxxxxxxx XXXX 16 |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;60X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxx uplatnil xxxxxxxxx xxxxxxxxxxxx xxxxx odstavce 46A xxxxxxxxx XXXX 16 xx xxxxxxx xxxxx xx xxxxxxxx, xxxxx xxxx přímým xxxxxxxxx xxxxxxxx XXXXX-19 x&xxxx;xxxxxxx xxxxxxxx xxxxxxxx 46X xxxxxxxxx XXXX 16. |
||||
ifrs-full |
StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 |
text |
label |
Prohlášení, xx xxxxxxx xxxxxxx xxxxxxxxx zjednodušení při xxxxxxxxxxx xxxxxxxxx&xxxx;XXXX&xxxx;16 xxxxxxxxxxxxxx xx xxxxxxxx klasifikované xxxx operativní xxxxxxxx xxxxx xxxxxxxxx&xxxx;XXX&xxxx;17. |
Xxxxxxxxxx: XXXX 16 xxxx. X13 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxx xxxxxxx xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx&xxxx;X10 xxxxxxxxx&xxxx;XXXX&xxxx;16 při xxxxxxxxxxx xxxxxxxxx&xxxx;XXXX&xxxx;16 retrospektivně x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;X5 xxxx.&xxxx;x) xx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx&xxxx;XXX&xxxx;17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že xxxx použito xxxxxxxxx xxxxxxxxxxxx xxxxxxxx se xxxxxxxxx xxxxxxxxxx prvku xxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;129 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx ve xxxxxxx xx xxxxxxxxxx bylo xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxx použito xxxxxxxxx zjednodušení týkající xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;129 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xx xxxxxxx xx xxxxxxxxxx xxxx použito xxxxxxxxx zjednodušení týkající xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxx smlouvy. |
||||
ifrs-full |
StatementThatRateRegulatorIsRelatedParty |
text |
label |
Prohlášení, xx regulátor xxxxx xx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 14 odst. 30 xxxx. b) |
documentation |
Prohlášení, xx xxxxxxxxx xxxxx xx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxxxx xxxxxxxxxx/xxxxxxxxxx xxxxx; Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxXxxxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx zůstatek účtu xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxx xxxx xxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 36 |
documentation |
Prohlášení, že xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxx není xxxx zpětně získatelný xxx zrušitelný. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx při cenové xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1XxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že nedošlo x&xxxx;xxxxxx převodům xxxx xxxxxx 1 x&xxxx;xxxxxx 2 xxxxxxxxxx reálných xxxxxx, aktiva |
Obvyklá xxxxx: XXXX&xxxx;13 odst. 93 písm. c) |
documentation |
Prohlášení, xx&xxxx;xxxxx xxxx nedošlo x&xxxx;xxxxxx převodům mezi xxxxxx 1 x&xxxx;xxxxxx 2 xxxxxxxxxx xxxxxxxx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1XxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx&xxxx;xxxxxx&xxxx;1 x&xxxx;xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 písm. c) |
documentation |
Prohlášení, že xxxxx xxxx&xxxx;xxxxxxx k žádným xxxxxxxx xxxx úrovní 1 a úrovní 2 xxxxxxxxxx reálných hodnot xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky. |
||||
ifrs-full |
StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities |
text |
label |
Prohlášení, xx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1 x&xxxx;xxxxxx 2 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxx xxxx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx mezi xxxxxx 1 a úrovní 2 hierarchie reálných xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1Xxxxx2XxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že nedošlo x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1, úrovní 2 nebo úrovní 3 xxxxxxxxxx reálných xxxxxx, xxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 xxxx. c), xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. e) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxx xxxx&xxxx;xxxxxxx x&xxxx;xxxxxx převodům mezi xxxxxx 1, xxxxxx 2 xxxx&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx hodnot xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1Xxxxx2XxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxx x&xxxx;xxxxxx převodům xxxx xxxxxx 1, úrovní 2 nebo úrovní 3 xxxxxxxxxx reálných xxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx. c), obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že xxxxx xxxx&xxxx;xxxxxxx k žádným xxxxxxxx xxxx xxxxxx 1, xxxxxx 2 xxxx xxxxxx 3 xxxxxxxxxx reálných xxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1Xxxxx2XxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxxx x&xxxx;xxxxxx převodům mezi xxxxxx 1, xxxxxx 2 xxxx&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. x), xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. e) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxx roku nedošlo x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1, xxxxxx 2 nebo úrovní 3 xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxXxXxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xx xxxxx xxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;80X, xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;18X, zveřejnění: IAS 38 xxxx.&xxxx;130X, xxxxxxxxxx: IFRS 10 xxxx.&xxxx;X6X, zveřejnění: XXXX&xxxx;11 xxxx.&xxxx;X13X, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. C27 |
documentation |
Prohlášení, xx xxxxxxxxxx xxxxxxxxxx informace x&xxxx;xxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx kapitálové xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx fondy xxxxxxxxx na základě xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx rezervní xxxxx xxxxxxxxx xx xxxxxxx zákonných xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxx nástroje, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 odst. 142 xxxx. h) |
documentation |
Částka, kterou xxxx, který byl xxxxxxxxxxxx tak, aby xxxxxx xxxxxx xxxxxxxxxx xxx, přispívá x&xxxx;xxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxx xxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;142 xxxx. h) |
documentation |
Procentní xxxxx, xxxxxx xxxx, xxxxx xxx strukturován xxx, xxx xxxxxx xxxxxx xxxxxxxxxx cíl, xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Plány definovaných xxxxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxxxxxxxx xxxxxxx nástroje, xxxxxx přispívající x&xxxx;xxxxxx xxxxxxx aktiv 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 závazků, které xxxx x&xxxx;xxxxxxxx nároků xxxxxxxxx xxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxxx celkem |
||||
ifrs-full |
SubordinatedLiabilitiesAbstract |
label |
Podřízené xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx |
Xxxxxxx 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, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx odložených xxxxxxxx xxxxxxxxxx, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxxxxx z následného xxxxxxxx xxxxxxxxxx daňových xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx v rámci podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxx; Xxxxxxxx daňové pohledávky; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxx odložených xxxxxxxx xxxxxxxxxx, goodwill |
||||
ifrs-full |
SubsidiariesMember |
member |
label |
Dceřiné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;19 xxxx.&xxxx;x), xxxxxxxxxx: IAS 27 odst. 16 xxxx. x), zveřejnění: XXX 27 odst. 17 xxxx. x), xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx podniky x&xxxx;xxxxxxxxx nekontrolním xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx dceřiné xxxxxxx, xxxxx xxxx xxxxxxxxxxx xxxxx, xxxxx xx významný xxx xxxxxxxxxx jednotku. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx podíly] |
||||
ifrs-full |
SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital |
text |
label |
Souhrnné xxxxxxxxxxxxx xxxxx o tom, xx xxxxxx xxxxxxxx xxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxxxxx údaje x&xxxx;xxx, co xxxxxx xxxxxxxx xxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxXxXxxx |
xxxx block |
label |
Souhrnné kvantitativní xxxxx o vystavení xxxxxx xxxxxxxx xxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;34 písm. a) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxx vyplývajících x&xxxx;xxxxxxxxxx nástrojů. Xxxx xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxx, xxxxx interně xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx, například xxxxxxxxxxxxxx nebo xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]; Xxxxxxx xxxxxxx vedení účetní xxxxxxxx nebo xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments |
text |
label |
Souhrnné xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxx klasifikovaných xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;136X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx block |
label |
Souhrnné xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125 písm. a) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxxxxxxxx informací x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx, xxxxx vyplývá xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, aniž xx x&xxxx;xxxx xxxx xxxxxx xxxxxxxx smluvně xxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;15 xxxx. x), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;30 písm. a) |
documentation |
Částka xxxxxxxx xxxx xxxx xxxxxxx (xxxx. xxxxx aktiv xxxxxxxxxxxxx jednotky nebo xxxxxxxx xxxxxxxx strukturovanou xxxxxxxxx) poskytnuté xxxxxxxxxxxxx xxxxxxxx, xxxx by x&xxxx;xxxx xxxx účetní xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxx při xxxxxxxxx xxxxxxxx podpory. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Nekonsolidované xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx tento xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy a amortizace [xxxxxx]; Kumulované odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx standardu XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce vyplývající x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx nebo její xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx, aniž xx xx x&xxxx;xxxx xxxxxxxxxx xxxxxxx povinnost |
Zveřejnění: XXXX 12 odst. 19E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx, kterou investiční xxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xx je x&xxxx;xxxx xxxxxxxxxx smluvní xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [text block]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx být zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx aktiv [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Finanční xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx plánu [member]; Xxxxxxx příslib z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
SurplusDeficitInPlan |
X instant, debit |
label |
Přebytek (xxxxxxx) plánu |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota všech xxxxx plánu xx xxxxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxx [member]] |
||||
netLabel |
Čistý přebytek (xxxxxxx) xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx (schodek) xxxxx [abstract] |
||
ifrs-full |
SwapContractMember |
member |
label |
Swapová xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx finanční nástroj, x&xxxx;xxxxx xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx toků xxxx xxxxxxxx smlouvy x&xxxx;xxxxxxx xxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx a vyhodnocení |
Zveřejnění: IFRS 6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx aktiv x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx účetní xxxxxxxx. [Xxxxx: Aktiva x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx z průzkumu x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxx z průzkumu a vyhodnocení [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx zůstatků xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xx týká xxxxxxx. [Odkaz: Xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxXxxxXxXxxxxxXxxxxxxXxxXxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx vznikající x&xxxx;xxxxxxxxx nevykázané xxxxxx xxxxxx, daňového xxxxxxx xxxx přechodných xxxxxxx x&xxxx;xxxxxxxxxxx období, které xxxx xxxxxxx xx xxxxxxx splatného daňového xxxxxxx |
Xxxxxxx: IAS 12 xxxx.&xxxx;80 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx daňové ztráty, xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxx ke xxxxxxx xxxxxxxxx daňového xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Daňový xxxxxx vznikající x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx ztráty, xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxx ke xxxxxxx xxxxxxxxx daňového xxxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxXxxxXxXxxxxxXxxxxxxxXxxXxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx užitek xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx, daňového xxxxxxx xxxx přechodných xxxxxxx x&xxxx;xxxxxxxxxxx období, xxxxx jsou xxxxxxx xx snížení xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx: IAS 12 xxxx.&xxxx;80 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx nevykázané daňové xxxxxx, daňového xxxxxxx xxxx přechodných xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxx, které xxxx použity ke xxxxxxx odloženého daňového xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx náklad (výnos); Xxxxxxxxx xxxxxxx [member]; Xxxxxxxxx xxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx nevykázané xxxxxx xxxxxx, xxxxxxxx xxxxxxx nebo xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx období, xxxxx xxxx použity xx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx podmíněný xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;37 odst. 88 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxXxxxxxXxXxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx účinek xxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx i) |
documentation |
Částka, xxxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxx náklady (xxxxxx) a účetním ziskem xxxxxxxxxx platnou xxxxxxx xxxxxx (xxxxxxx), který xxxxxxx xx xxxxxxx xxxxxx xxxxx. [Xxxxx: Xxxxxx xxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx nákladů, které xxxxxx xxxxxxxxxxx při xxxxxxxx xxxxxxxxxxxx xxxxx (xxxxxx xxxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx xxxxxx xxxx daňovými xxxxxxx (xxxxxx) a účetním ziskem xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (sazbami), který xxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxx xxxxxxxxxxx při xxxxxxxx xxxxxxxxxxxx xxxxx (xxxxxx xxxxxx). [Xxxxx: Xxxxxx zisk] |
||||
ifrs-full |
TaxEffectOfForeignTaxRates |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx. c) xxx i) |
documentation |
Částka, xxxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx (výnosy) x&xxxx;xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (xxxxxxx), xxxxx souvisí xx xxxxxxxxxxxx daňovými xxxxxxx. [Xxxxx: Xxxxxx xxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx goodwillu |
Obvyklá xxxxx: XXX 12 odst. 81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, která představuje xxxxxx xxxx xxxxxxxx xxxxxxx (výnosy) x&xxxx;xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (xxxxxxx), xxxxx xxxxxxx xx xxxxxxxx hodnoty goodwillu. [Xxxxx: Účetní xxxx; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxxxxxx2011 |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxx osvobozených xx xxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. x) xxx i) |
documentation |
Částka, xxxxx xxxxxxxxxxx rozdíl xxxx xxxxxxxx xxxxxxx (xxxxxx) a účetním xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (xxxxxxx), xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xx xxxx. [Xxxxx: Xxxxxx xxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxxx osvobozených xx xxxx |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. x) xxx i) |
documentation |
Částka, xxxxx představuje xxxxxx xxxx xxxxxxxx náklady (xxxxxx) x&xxxx;xxxxxxx ziskem xxxxxxxxxx platnou daňovou xxxxxx (xxxxxxx), xxxxx xxxxxxx s daňovými xxxxxxxx. [Xxxxx: Účetní xxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxx xxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx i) |
documentation |
Účetní zisk xxxxxxxxxx platnou xxxxxxx xxxxxx (xxxxxxx). [Xxxxx: Xxxxxx zisk; Xxxxxx xxxxxx sazba] |
||||
ifrs-full |
TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxx (výnos) vztahující xx xx změnám xxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxx výsledku |
Příklad: XXX 12 xxxx.&xxxx;80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx daňového xxxxxxx xxxx xxxxxx xxxxxxxxxx xx xx xxxxxx xxxxxxxx xxxxxxxx x&xxxx;x&xxxx;xxxxxx, xxxxx xxxx zahrnuty x&xxxx;xxxxxxxxxxxx výsledku v souladu xx standardem XXX&xxxx;8, xxxxxxx xxxxxxx xxx xxxxxxxxx retrospektivně. |
||||
ifrs-full |
TaxExpenseOfDiscontinuedOperationAbstract |
label |
Daňový xxxxxx (xxxxx) xxxxxxxx činnosti [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxXxxxxXxxxXxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daňový xxxxxx x&xxxx;xxxxxxxx nákladu xx xxx z příjmů |
Obvyklá praxe: XXX&xxxx;1 odst. 85 |
documentation |
Částka daňového xxxxxxx s výjimkou xxxxxxx xx xxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxXxxxXxxxXxXxxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxxxxxxx se x&xxxx;xxxxx (xxxxxx) z ukončení |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;81 xxxx. x) xxx i), xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. b) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxxxxxxx se x&xxxx;xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daňový xxxxxx (xxxxx) vztahující xx x&xxxx;xxxxx (ztrátě) x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;12 odst. 81 písm. x) bod ii), xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx ii) |
documentation |
Daňový xxxxxx (xxxxx) vztahující xx x&xxxx;xxxxx (xxxxxx) x&xxxx;xxxxx xxxxxxxx ukončených xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxxxXxxxxxXxXxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx xx xxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xx xxxxxxxxxxxx průměrné xxxxxx xxxxx s platnou daňovou xxxxxx x&xxxx;xxxxxxxx změny xxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxx; Xxxxxx xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx sazby x&xxxx;xxxxxxx úprav xxxxxxx xxxx xx předchozí xxxxxx |
Xxxxxxx praxe: XXX 12 odst. 81 xxxx. x) xxx ii) |
documentation |
Účinek xxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxx daňové xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx xxxx za xxxxxxxxx období. [Odkaz: Xxxxxxxx xxxxxx xxxxx; Xxxxxx daňová sazba; Xxxxxx splatné daně xx xxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx daňové xxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxxxx při xxxxxxxx xxxxxxxxxxxx zisku (xxxxxx xxxxxx) |
Xxxxxxxxxx: XXX 12 odst. 81 písm. x) bod ii) |
documentation |
Účinek xxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx s platnou xxxxxxx xxxxxx vyplývající x&xxxx;xxxxxxx, xxxxx nejsou xxxxxxxxxxx xxx určování xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxx; Xxxxxx xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx daňových xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx daňové xxxxx xx sesouhlasení průměrné xxxxxx xxxxx s platnou xxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx. [Xxxxx: Průměrná xxxxxx xxxxx; Xxxxxx xxxxxx sazba] |
||||
ifrs-full |
TaxRateEffectOfImpairmentOfGoodwill |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx v případě xxxxxxxxxxxx goodwillu |
Obvyklá praxe: XXX 12 odst. 81 xxxx. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx sazby xx sesouhlasení xxxxxxxx xxxxxx sazby x&xxxx;xxxxxxx xxxxxxx xxxxxx vyplývající xx xxxxxxxxxxxx goodwillu. [Xxxxx: Xxxxxxxx daňová xxxxx; Platná daňová xxxxx; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxxxxxx |
(X.XX) duration |
label |
Účinek xxxxxx sazby v případě xxxxxx xxxxxxxxxxxx od xxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx daňovou sazbou xxxxxxxxxxx z výnosů, xxxxx xxxx osvobozené od xxxx. [Xxxxx: Průměrná xxxxxx xxxxx; Xxxxxx xxxxxx xxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx výnosů xxxxxxxxxxxx od xxxx |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx sazby x&xxxx;xxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx daňové xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx sazbou xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxx; Xxxxxx daňová xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxx xxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxx xxxxxx xxxxxxxx na xxxxxxxxxxx. Tato xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx technologie, databáze x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx aktiva s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Technologická xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Technologická xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
TemporaryDifferenceMember |
member |
label |
Přechodné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 12 odst. 81 písm. g) |
documentation |
Tento xxxx představuje xxxxxxx xxxx xxxxxx hodnotou xxxxxx xxxx závazku xx xxxxxx x&xxxx;xxxxxxxx xxxxxx a jejich xxxxxxx xxxxxxxxx. Přechodné rozdíly xxxxx xxx buď: x) xxxxxxxxxx xxxxxxxxx xxxxxxx; xxxx b) xxxxxxxxxxx xxxxxxxxx rozdíly. [Xxxxx: Xxxxxx hodnota [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx rozdíly týkající xx investic do xxxxxxxxx xxxxxxx, xxxxxxx, xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xx společném xxxxxxxx, x&xxxx;xxxxxxx xx odložené xxxxxx xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxx rozdílů xxxxxxxx xx investic xx xxxxxxxxx xxxxxxx, poboček, xxxxxxxxxxxx xxxxxxx a podílů xx společném xxxxxxxx, x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx, xxx xxxx xxxxxxx obě xxxx xxxxxxxx: a) xxxxxxxx xxxxxx, xxxxxxxx, xxxxxxxxxxxxx xxxx spoluprovozovatel je xxxxxxx načasovat xxxxxxx xxxxxxxxxxx xxxxxxx a b) xx xxxxxxxxxxxxx, xx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Dceřiné xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx do xxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [member]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (odchozích) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Finanční xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami účetního xxxxxxxx [member]; Zvýšení (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx od požadavku xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx příslib z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember |
member [default] |
label |
Přechodný xxxxxx, nevyužité daňové xxxxxx a nevyužité xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx rozdíly, nevyužité xxxxxx ztráty x&xxxx;xxxxxxxxx xxxxxx xxxxxxx. Představuje xxxx standardní xxxxxxx xxx xxx „Přechodný xxxxxx, xxxxxxxxx daňové xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Nevyužité xxxxxx xxxxxxx [member]; Xxxxxxxxx xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;171 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx při ukončení xxxxxxxxxx poměru. Xxxxxxx xxx ukončení xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxxxxxx poskytnuté xxxxxxx xx ukončení pracovního xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxx: x) rozhodnutí xxxxxx xxxxxxxx ukončit xx xxxxxxxxxxxx pracovní xxxxx xxxx dnem xxxxxxx xxxxxxx xx xxxxx, xxxx x) xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx výměnou xx xxxxxxxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx xxxx před vykazovaným xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 130 |
documentation |
Tento xxxx xxxxxxxxxxx rok, xxxxx skončil xxx xxxx před xxxxxx xxxxxxxxxxxx účetního období. |
||||
ifrs-full |
TimeandmaterialsContractsMember |
member |
label |
Smlouvy x&xxxx;xxxxxxx xxxxxxxxx a provedení xxxxx [member] |
Příklad: XXXX 15 odst. X89 xxxx. d) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxx xx zákazníky. |
||||
ifrs-full |
TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition |
text |
label |
Popis xxxxxxx x&xxxx;xxxxxx přesunu xxxx finančními xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx zpětného xxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;2 odst. 13 |
documentation |
Popis xxxxxxx x&xxxx;xxxxxx přesunu xxxx finančními xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxx xxxxxxx xxxxx xxxx služeb [axis] |
Příklad: XXXX 15 xxxx. X89 xxxx. f) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxx xxxxxxx zboží xxxx xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx. B89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxx zboží nebo xxxxxx xx xxxxxxxxx xx zákazníky. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Čas xxxxxxx xxxxx xxxx xxxxxx“, není-li použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxxXXXX |
xxxx |
xxxxx |
Xxxxx xxxxxx přijatého xxxxxxxxx XXXX |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;28 písm. a) |
documentation |
Název xxxxxx xxxxxxxxx xxxxxxxxx IFRS. [Xxxxx: IFRS [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxXXXX |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx XXXX |
Xxxxxxx: XXX 8 odst. 31 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx standardu XXXX, xxxxx byl xxxxx, ale dosud xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxXxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx hranice xxxxxxx [member] |
Příklad: XXXX&xxxx;13 xxxx. X6, příklad: XXXX&xxxx;13 xxxx.&xxxx;XX63, zveřejnění: XXXX 14 odst. 33 xxxx. x), zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 120, xxxxxxxxxx: IFRS 2 odst. 45 xxxx.&xxxx;x), xxxxxxx xxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Tento člen xxxxxxxxxxx xxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx obchodní x&xxxx;xxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx a jiných xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx závazky; Xxxx xxxxxxxxxx závazky] |
||||
totalLabel |
Závazky x&xxxx;xxxxxxxxxx styku x&xxxx;xxxxxxx xxxxxxxxxx závazky xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků splatných xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxx splatné xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxXxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx obchodní xxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;70, xxxxxxx praxe: XXX&xxxx;1 odst. 78 |
documentation |
Krátkodobé xxxxxx xxxxxx xxxxxxxxxxx za xxxxx x&xxxx;xxxxxx v rámci xxxxxxxx xxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx; Závazky x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx obchodní x&xxxx;xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 písm. x), xxxxxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx krátkodobých xxxxxxxxxx. [Xxxxx: Xxxxxxxxxx obchodní xxxxxxxxxx; Xxxx krátkodobé xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxx krátkodobé pohledávky xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx u spřízněných xxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx; Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxx celkem |
||||
ifrs-full |
TradeAndOtherPayablesAbstract |
label |
Obchodní x&xxxx;xxxx xxxxxxx [abstract] |
||
ifrs-full |
TradeAndOtherPayablesRecognisedAsOfAcquisitionDate |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx a jiné závazky xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx v podnikové xxxxxxxxx vykázaná x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxxxx x&xxxx;xxxx xxxxxxx; Podnikové xxxxxxxxx [member]] |
||||
negatedLabel |
Obchodní a jiné xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxx xxxxxxxxx spřízněným xxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx závazky |
Obvyklá xxxxx: IAS 1 odst. 78 |
documentation |
Částky xxxxxx xxxxxxxxxxx xx xxxxx a služby x&xxxx;xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxx, nediskontované peněžní xxxx |
Xxxxxxx: XXXX&xxxx;7 odst. X11X, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxx závazky. [Xxxxx: Xxxxxxxx x&xxxx;xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx. x), zveřejnění: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx a jiných xxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxxxx; Xxxxxxx xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxxxxXxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx |
Xxxxxxx: XXX 1 odst. 78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx u spřízněných xxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx zákazníci xxxxx xx xxxxxxx xxxxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx pohledávky [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X písm. b) bod iii), xxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx papíry x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: IFRS 13 xxxx. IE60 |
documentation |
Tento xxxx xxxxxxxxxxx kapitálové nástroje, xxxxx a) xxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxx xx účelem xxxxxxx xxxx zpětné xxxxx x&xxxx;xxxxxx xxxxxxxxxxx; xxxx x) xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx portfolia xxxxxxxxxx xxxxxxxx, které xxxx 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 (xxxxxxx) x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) souvisejících x&xxxx;xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx [abstract] |
||
ifrs-full |
TradingIncomeExpenseOnDebtInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxx (náklady) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) z obchodování s dluhovými xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx nástroje; Xxxxxx (xxxxxxx) z obchodování] |
||||
ifrs-full |
TradingIncomeExpenseOnDerivativeFinancialInstruments |
X duration, credit |
label |
Výnosy (xxxxxxx) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka výnosů (xxxxxxx) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]; Výnosy (xxxxxxx) z obchodování] |
||||
ifrs-full |
TradingIncomeExpenseOnEquityInstruments |
X duration, credit |
label |
Výnosy (xxxxxxx) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů (nákladů) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Držené xxxxxxxxxx xxxxxxxx; Výnosy (náklady) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů (xxxxxxx) x&xxxx;xxxxxxxxxxx xxxxxxxxxx se xxxxxxxx kontraktů. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxx z obchodování [member] |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;6, xxxxxxx: XXXX 7 odst. XX40X |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxx nástroje, xxxxx x) xxxx pořízeny xxxx vznikly v zásadě xx účelem xxxxxxx xxxx zpětné koupě x&xxxx;xxxxxx xxxxxxxxxxx; nebo x) xxx prvotním xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx finančních nástrojů, xxxxx jsou společně xxxxxx a u kterých je x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx realizované pro xxxxxxxxxx xxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx cena xxxxxxxxx na xxxxxxxxx xxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;120 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx ceny alokovaná xx xxxxxxx k plnění, xxxxx xxxx xxxxxxxxx (xxxxxxxx xxxxxxxx nesplněny) xx konci xxxxxxxxxxxx xxxxxx. Transakční xxxx xx xxxxxx xxxxxxxxxxxx, xx xxxxxx xx xxxxxx jednotka xxx xxxxx xxxxxx xxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxx xx xxxxxxxxx, x&xxxx;xxxxxxxx xxxxxx inkasovaných x&xxxx;xxxxxxxxxx xxxxxxx stran (xxxxxxxxx xxxxxxx xxxx x&xxxx;xxxxxxx). [Odkaz: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinaci [axis] |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Transakce xxxxxxxx xxxxxxxx xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxx odděleně xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikových xxxxxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxx xxxxxxxx xxxxxxxx od nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition |
X duration |
label |
Přesun mezi xxxxxxxxxx xxxxxxx a vlastním xxxxxxxxx v důsledku změny xxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;2 xxxx.&xxxx;13 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx kapitálem x&xxxx;xxxxxxxx xxxxx xxxxxx zpětného xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přeúčtování x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxxxxxxx xxxxxxxx majetek |
Obvyklá xxxxx: IAS 40 xxxx.&xxxx;76, obvyklá xxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx investičního xxxxxxxxxx xxxxxxx xx dokončeného xxxxxxxxxxxx nemovitého xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx ze (xx) zásob x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;76 písm. f), xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xx (xx) zásob x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx (z) investičního xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx; Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxXxxxxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;(xx) xxxxxx xxxxxxxxxx plánů |
Zveřejnění: XXX&xxxx;26 xxxx.&xxxx;35 písm. b) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;(xx) xxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Aktiva (xxxxxxx) penzijního xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx do xxxxxx&xxxx;3 xxxxxxxxxx reálných hodnot. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xx úrovně 3 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx úrovně 3 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Převody xx úrovně 3 hierarchie xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx převodů závazků xx úrovně 3 hierarchie xxxxxxxx hodnot. [Xxxxx: Xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
TransfersOfCumulativeGainLossWithinEquity |
X duration |
label |
Převody xxxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxx xxxxxxxxx kapitálu, jsou-li xxxxx xxxxxxxxx rizika xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxx vlastního xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx závazků označených xxxx xxxxxxxx v reálné xxxxxxx vykázané xx xxxxx nebo ztráty, x&xxxx;xxxxx xx xxxxxx xxxx xxxxxxxxx rizika xxxxxxxxxx v ostatním úplném xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions |
X duration |
label |
Převody xxxxxxxx xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx výsledků xxxxxxx a vývoje x&xxxx;xxxxxx xxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx stranami. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Odkaz: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx přijatých (odchozích) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidla [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx standardy XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx pravidla [member]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions |
X duration |
label |
Převody xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. e) |
documentation |
Částka převodů xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx při xxxxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Aktiva xxxxx [xxxxxx]; Závazný 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 |
XxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx aktiv xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx převodů aktiv xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx z úrovně 1 xx xxxxxx&xxxx;2 hierarchie xxxxxxxx hodnot. [Odkaz: Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [member]; Úroveň 2 xxxxxxxxxx reálných xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx zápornou hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Přírůstek (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]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele na xxxxxx xxxxxxxxxxx z pojistných xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky xxxxxxxx xx xxxxx vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx reálných xxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx převodů vlastních xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx období x&xxxx;xxxxxx&xxxx;1 xx úrovně 2 xxxxxxxxxx reálných xxxxxx. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxx&xxxx;2 hierarchie reálných xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla zadána xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx prognóza přijatých (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) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxx xx xxxxx vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx období z úrovně 1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx opravami chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [member]; Xxxxxxx akcie [member]] |
||||
ifrs-full |
TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets |
X duration |
label |
Převody xxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c) |
documentation |
Částka xxxxxxx xxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx z úrovně 2 do xxxxxx&xxxx;1 hierarchie xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]; Xxxxxx&xxxx;2 hierarchie xxxxxxxx hodnot [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované odpisy x&xxxx;xxxxxxxxxx [member]; Kumulované xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx aktiv [xxxxxx]; Xxxxx přechodu na xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Podíl xxxxxxxxxxx na částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů účetní xxxxxxxx xxxxxxxx na xxxxx xxxxxxxxxxxx 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 xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxx na xxxxx xxxxxxxxxxxx období x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [member]; 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. Pokud xx xxxxx xxxxx xxxxxxx s vázanými členy, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx podle předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx výše xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxx prognóza zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (snížení) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx držených na xxxxx xxxxxxxxxxxx období x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx závazků xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx z úrovně 2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Úroveň 2 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx 3 xxxxxxxxxx reálných xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;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 x&xxxx;xxxxxx 3 hierarchie reálných xxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx&xxxx;3 hierarchie xxxxxxxx hodnot, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod iv) |
documentation |
Částka xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx z úrovně 3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
||||
ifrs-full |
TransfersOutOfLevel3OfFairValueHierarchyLiabilities |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx, závazky |
||||
ifrs-full |
TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions |
X duration |
label |
Převody x&xxxx;xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;24 xxxx.&xxxx;21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z účetní xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx se xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx xxxxxx do xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, transakce se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xx spřízněnými xxxxxxxx, včetně půjček x&xxxx;xxxxxxxxx či xxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxx. [Odkaz: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Přírůstky (xxxxxx) způsobené xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená hodnota [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx z účetní xxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z účetní xxxxxxxx xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx strany [member]] |
||||
commentaryGuidance |
Pro xxxxx prvek by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx 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 hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu na xxxxxxxxx XXXX [member]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (odchozích) peněžních xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) 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 xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx od požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxx podle xxxxxxxxxx xxxxx, transakce se xxxxxxxxxxx stranami |
Příklad: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx převodů xxxxxx xxxxxxxx xxxxx licenčních xxxxx x&xxxx;xxxxx transakcí xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Pokud xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Kumulované xxxxxxxxxxxx [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 (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vyplývajících z dopravních xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Cestovní výdaje |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx v důsledku xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxx |
Xxxxxxx: IAS 1 odst. 78 xxxx.&xxxx;x), zveřejnění: IAS 32 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxxxx nebo xxxxxx xxxxx konsolidované xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxxxx nebo xxxxxx xxxxx xxxxxxxxxxxxx skupiny. |
||||
ifrs-full |
TwelvemonthExpectedCreditLossesMember |
member |
label |
Dvanáctiměsíční xxxxxxxxx xxxxxxx ztráty [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx. x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx za dobu xxxxxx xxxxxxxxxxxxx očekávané xxxxxxx xxxxxx, jež xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxx nastat xxxxx xxxxxxxx xxxxxx od xxxx xxxxxxxx. [Xxxxx: Xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx ztrát [xxxxxx]; Xxxxxxxxx xxxxxxx xxxxxx xx xxxx trvání [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx xxxx před xxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxx, který xxxxxxx xxx xxxx před xxxxxx vykazovaného xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx ztrát [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 odst. 35M |
documentation |
Tento člen xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxx úvěrové xxxxxx xxxx váženým xxxxxxxx xxxxxxxxx ztrát, xxx xxxxxx xxxx xxxxxxxxx rizika neplnění xxxxxxx. Xxxxx člen xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro osu „Xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx“, není-li xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx. B89 xxxx.&xxxx;x), xxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;96 písm. a) |
documentation |
Osa 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 xxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx. X89 xxxx.&xxxx;x), xxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;96 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx typy xxxxx xx zákazníky. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro osu „Xxxx xxxxx“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx [xxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
TypesOfCustomersMember |
member [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx. B89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx typy xxxxxxxxx. Představuje xxxx xxxxxxxxxx hodnotu pro xxx „Xxxx xxxxxxxxx“, xxxx-xx použit xxxxx xxxx člen. |
||||
ifrs-full |
TypesOfFinancialAssetsAxis |
axis |
label |
Typy xxxxxxxxxx xxxxx [axis] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;X51, xxxxxxxxxx: IFRS 7 xxxx. B52 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
TypesOfFinancialLiabilitiesAxis |
axis |
label |
Typy xxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;X51, zveřejnění: XXXX 7 xxxx. B52 |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxx zajištění [xxxx] |
Xxxxxxxxxx: datum konce xxxxxxxxx 1. 1. 2023, XXXX&xxxx;7 xxxx.&xxxx;22, zveřejnění: XXXX 7 odst. 24A, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, zveřejnění: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Zajištění [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, IFRS 7 xxxx.&xxxx;22, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Typy xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Trvající xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx xxxxx xxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxx [xxxx] |
Xxxxxxx praxe: XXXX&xxxx;7 odst. 39 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxx, na xxxxx xx xxxxxxxx xxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx je xxxxxxx vyplněna. |
||||
ifrs-full |
TypesOfRisksAxis |
axis |
label |
Typy xxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 125, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 odst. 21C, xxxxxxxxxx: XXXX 7 odst. 33, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 125, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 písm. a), xxxxxxxxxx: XXXX&xxxx;7 odst. 21C, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;33, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx rizik. Xxxxxxxxxxx xxxx standardní hodnotu xxx osu „Xxxx xxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx [axis] |
Zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Typy xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny xxxx xxxxxxx xxxxxxxxxx nástrojů. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxxxx angažovanost x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech xxxxx xxxx xxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XXXXXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx XXXX [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 odst. 119 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx mobilního telekomunikačního xxxxxxx (UMTS). [Odkaz: 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 člen xxxxxxxxxxx položky, xxxxx xxxxxx přiřazeny provozním xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;133 |
xxxxxxxxxxxxx |
Xxxxxx goodwillu xxxxxxxxxx xxxxxxxxxx kombinací, xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx). [Xxxxx: Xxxxxxxx; Xxxxxxxxxxxx xxxxxxxx [member]; Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
UnconsolidatedStructuredEntitiesAxis |
axis |
label |
Nekonsolidované xxxxxxxxxxxxx xxxxxxxx [axis] |
Zveřejnění: XXXX 12 xxxx. X4 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx strukturované xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 12 odst. 19F |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxx strukturované xxxxxxxx xxxxxxxx investiční xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx ovládané investiční xxxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Nekonsolidované xxxxxxxxxxxxx xxxxxxxx ovládané xxxxxxxxxx xxxxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [xxxx xxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx jednotka xx xxxxxx xxxxxxxx xxxxxxxxx xxx, aby xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx faktor xxx rozhodování, xxx xxxxx xxxxxx xxxxxxxx xxxxxx, xxxxxxxxx xxxx xx hlasovací práva xxxxxxxx xxxxx xx xxxxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx podniky [xxxx] |
Xxxxxxxxxx: XXXX 12 odst. 19B |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx dceřinými xxxxxxx investiční xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx jednotky. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx block]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember |
member |
label |
Nekonsolidované dceřiné xxxxxxx přímo xxxxxxxx xxxxxxxxxx jednotkou [xxxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx, které xxxxxxxxxx xxxxxxxx ovládá xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [text xxxxx]; Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx závazky xxx xxxxx xxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx podřízených xxxxxxx, x&xxxx;xxxxx není xxxxxxxxx xxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxxxx jiné cenné xxxxxx [xxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Osa tabulky xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxx hodnotu xxx osu „Podkladový xxxxxxxxxx nástroj x&xxxx;xxxxx xxxxxx xxxxxxxxxxx jiné xxxxx xxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxx xxxxx nezbytný x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxx nebo xxxxx xxx xxxxxxxx xx xxxxxxxx xxxxxx odúčtovaných xxxxxxxxxx xxxxx (xxxx. xxxxxxxxxx xxxx v opční xxxxxxx). [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx nebo xxxxxxxxx úvěrově xxxxxxxxxxxxxx xxxxxxxxxx aktiv |
Zveřejnění: IFRS 7 odst. 35H xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nediskontovaných xxxxxxxxxxx xxxxxxxxx ztrát xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xxxx nakoupená nebo xxxxxxx úvěrově xxxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxXxxxxxxxXxXxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxx xxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx plateb, xxxxx xxxx xxx xxxxxxxx. Xxxxxxxx leasing je xxxxxxx, který xxxxxxx x&xxxx;xxxxxxxx všechna rizika x&xxxx;xxxxxx vyplývající x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxXxXxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxxxx platby xxxxxxxxxxxx xxxxxxxx, které mají xxx obdrženy |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxx xxxxxxxx. Xxxxxxxxxx leasing xx xxxxxxx, který xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx vyplývající x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;50 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx výpůjčních xxxxxxxx, xxxxx xxxxx xxx k dispozici xxx xxxxxxx provozní xxxxxxx x&xxxx;x&xxxx;xxxxxxxxxx kapitálových xxxxxxx. [Xxxxx: Kapitálové přísliby] |
||||
ifrs-full |
UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx leasingu |
Zveřejnění: IFRS 16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxx nerealizovaných xxxxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxxx z leasingových xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xx leasing, xxxxx xxxxxxx v podstatě xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazku x&xxxx;xxxxxxxxxxxx pojistného podle xxxxxxxxxx xxxxx, xxxxx xxxxx není xxxxxxxxxx. [Xxxxx: Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), obvyklá xxxxx: IFRS 13 xxxx.&xxxx;93 písm. h) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Nepozorovatelné xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx. Představuje také xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxxxxxxx vstupní xxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxx, xxxxx nebyla xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Úvěrová xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx hodnotu XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [member]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových 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 (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [member]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxx xxxxx (xxxxxx) [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;12 odst. 81 písm. g) |
documentation |
Tento xxxx představuje xxxxx (xxxxxx) ze xxxx xxxxxxxx xxxxx, xxxxx xxxxx nebyly xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx podílu xx xxxxxxxx přidružených podniků, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxx xx ztrátách xxx uplatnění ekvivalenční xxxxxx. [Xxxxx: Přidružené xxxxxxx [member]] |
||||
ifrs-full |
UnrecognisedShareOfLossesOfJointVentures |
X duration, debit |
label |
Neuznaný xxxxx xx ztrátách xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;22 písm. c) |
documentation |
Částka xxxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxx podniků, pokud xxxxxx jednotka xxxxxxxx xxxxxxx xxxx xxxxx xx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx nezajištěné xxxxxxxx úvěry |
Obvyklá praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx xx bank, xxxxx xxxxxx zajištěny xxxxxxxxxxx. [Xxxxx: Přijaté xxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxx byly xxxxxxx, jiné rezervy |
Zveřejnění: XXX 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxx xxxxxx xxxxxx, xxxxx xxxx xxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx, xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxXxxxxXxXxxxxxxxXxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx daňové xxxxxxx, pro xxxxx xx odložená daňová xxxxxxxxxx nevykazuje |
Zveřejnění: IAS 12 xxxx.&xxxx;81 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxx xx odložená daňová xxxxxxxxxx nevykazuje xx xxxxxx o finanční xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx úprav xxxxxxxx xxxxxx vykázaných podle xxxxxxxxxxx GAAP [member]; Xxxxx maximální výše xxxxx [xxxxxx]; 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 xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx standardy XXXX [member]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx požadavku standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Aktiva xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx odpočty [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 odst. 81 písm. g) |
documentation |
Tento xxxx xxxxxxxxxxx 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 xx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. e) |
documentation |
Částka nevyužitých xxxxxxxx xxxxx, xxx xxxxx se xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxx o finanční xxxxxx. [Xxxxx: Nevyužité xxxxxx ztráty [member]] |
||||
commentaryGuidance |
Pro xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Pokud xx xxxxx xxxxx 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 xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [member]; Xxxxx přechodu xx xxxxxxxxx IFRS [member]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (odchozích) peněžních xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
UnusedTaxLossesMember |
member |
label |
Nevyužité xxxxxx xxxxxx [member] |
Zveřejnění: IAS 12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxx se xxx, xxx xxxxx xxx xxxxxxx proti xxxxxxxxx xxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxXxxx |
XXX |
xxxxx |
Xxxxxxxxx, xxxxx je oceněna xxxx xxxx, xxxxxxxxxx xxxxxx, v pořizovací ceně |
Zveřejnění: XXX 41 odst. 54 xxxx. e) |
documentation |
Životnost, která xx oceněna xxxx xxxx, xxxxxxx xxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
XXX |
xxxxx |
Xxxxxxxxx, xxxxx xx oceněna xxxx xxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 odst. 118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx oceněna xxxx xxxx, xxxxxxx xxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
XXX |
xxxxx |
Xxxxxxxxx, která xx xxxxxxx xxxx xxxx, xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx oceněna xxxx xxxx, xxxxxxx pro xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
XXX |
xxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx xxxx doba, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. c) |
documentation |
Životnost, která xx xxxxxxx jako xxxx, xxxxxxx u pozemků, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx jednotkách, xxxxxxxxxx aktiva, v pořizovací xxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx nebo jiných xxxxxxxxx xxxxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxxx, xxxxx xx oceněna x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx jednotkách, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx je xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx podobných xxxxxxxxxx, xxxxxxx u nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X.XX duration |
label |
Životnost, která xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx. |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx jednotkách, xxxxxxx x&xxxx;xxxxxxx, budov x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx, xxxxxxx xx úvěrové xxxxxx finančních xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 16 |
documentation |
Snížení xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xx úvěrové xxxxxx finančních 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 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx reálnou xxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxxxxx techniky xxxxxxx xxx xxxxxxx reálnou xxxxxxxx“, není-li použit xxxxx jiný xxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx [axis] |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx daň x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx x&xxxx;xxxxxxx hodnoty. |
||||
ifrs-full |
ValueAddedTaxReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx v riziku |
Obvyklá xxxxx: XXXX&xxxx;7 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xx trhu, na xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx měření. |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud se xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, amortizace a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 odst. 119 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxx a) reálnou xxxxxxxx xxxxxxxxx smluvních xxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxxxx v obchodní xxxxxxxxx x&xxxx;x) xxxxxxx xxxxxxx oceněného x&xxxx;xxxxxxx x&xxxx;xxxxxxxx postupy pojistitele xxx pojistné xxxxxxx, xxxxx vydá. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx prostředky |
Obvyklá xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx představujících xxxxxxxx prostředky xxxxxxxxx xxx činnostech účetní xxxxxxxx, x&xxxx;xx zejména xxxxxxx, motorová xxxxxxx x&xxxx;xxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
totalLabel |
Dopravní prostředky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx prostředky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx představující xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxx, x&xxxx;xx xxxxxxx xxxxxxx, xxxxxxxx xxxxxxx x&xxxx;xxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx změny xxxxxxxx xxxxxxxx [axis] |
Zveřejnění: XXX&xxxx;8 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx změny xxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXX&xxxx;8 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx změny xxxxxxxx xxxxxxxx, xxxxx xxxxxxx, xx účetní závěrka xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx o dopadech transakcí, xxxxxx xxxxxxxx xxxx xxxxxxxxx na finanční xxxxxx, finanční xxxxxxxxx xxxx peněžní xxxx xxxxxx xxxxxxxx. Dřívější xxxxxxx xxxxxxxxx XXXX xx xxxxxxxxxx za xxxxxxxxxxx změnu xxxxxxxx xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx hodnotu pro xxx „Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxx a platy |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xx zaměstnanecké xxxxxxx, xxxxx xxxxxxxxxxx xxxx x&xxxx;xxxxx. [Odkaz: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx z warantů |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Rezerva xx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 78 xxxx. e) |
documentation |
Složka vlastního xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx xx xxxxx xxxxx x&xxxx;xxxxxxxx warantů x&xxxx;xxxxxxxx smluv o úhradě xxxxxx xx xxxxx. [Xxxxx: Fond xxxxx xxxxxxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx warantů na xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx v důsledku xxxxx x&xxxx;xxxxxx xxxxxx xx xxxxx. [Xxxxx: Xxxx xxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx podmíněný xxxxxxx [member] |
Příklad: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx závazek týkající xx xxxxxxxxxxxx nákladů xx xxxxxx xxxxx x&xxxx;xxxxxx na xxxxxxx xxxxxxx. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Rezervy xx xxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 1 Záruky, xxxxxxx: XXX&xxxx;37 odst. 87 |
documentation |
Částka rezerv xx odhadované xxxxxxx xx xxxxxx zboží x&xxxx;xxxxxx xx prodané xxxxxxx. [Odkaz: Xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xx záruky celkem |
||||
ifrs-full |
WarrantyProvisionAbstract |
label |
Rezervy xx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 odst. –, xxxxxxx: 1 Xxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xx xxxxxxxxxx xxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxx xx xxxxxxx xxxxxxx. [Xxxxx: Ostatní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxx kapitálu, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. d), xxxxxxx: IFRS 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx vážený xxxxxx xxxxxxx xxxxxxxx, xxxxx xx použit xxxx xxxxxxx xxxxxxxx pro xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxx xxxxxx xxxx xxxxxx závazného příslibu x&xxxx;xxxxxxxxxxxx požitků |
Zveřejnění: XXX 19 xxxx.&xxxx;147 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx doby xxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: Xxxxxx průměr [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx praxe: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxx. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Obvyklá xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxx. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. [Xxxxx: Xxxxxx průměr [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách vázaných xx akcie |
Obvyklá praxe: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx nástrojů (xxx. xxxxxxxx jiných než xxxxxxx xxxx) xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx průměr [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx ostatních xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx nástrojů (xxx. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxx xxxxx: IFRS 2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx ostatních xxxxxxxxxxxx xxxxxxxx (tzn. nástrojů xxxxxx xxx akciové xxxx) poskytnutých x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx ostatních kapitálových xxxxxxxx žijících x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxx. xxxxxxxx jiných než xxxxxxx xxxx) žijících x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx na xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xx xxxxxxx období |
||||
periodEndLabel |
Vážený xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx vázaných na xxxxx. |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) xxx vii) |
documentation |
Vážený průměr xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx xxxxx. [Odkaz: Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx realizační xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách vázaných xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx akciových xxxx xxxxxxxxxx v rámci smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. x) xxx v) |
documentation |
Vážený průměr xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx propadlých x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx akciových xxxx xxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx vázaných na xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 odst. 45 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxXxxxXxXxxxxxxx2019 |
X.XX duration |
label |
Vážený xxxxxx xxx xxxxx x&xxxx;xxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx účetního xxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných na xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx průměr cen xxxxx k datu realizace x&xxxx;xxxxxxxxx xxxx realizovaných x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na akcie. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie [xxxxxx]; Vážený průměr [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxx žijících v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxxxxx: XXXX 2 odst. 45 písm. x) xxx i), xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [member]] |
||||
periodStartLabel |
Vážený xxxxxx realizační xxxx xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na akcie xx xxxxxxx období |
||||
periodEndLabel |
Vážený xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx průměr reálné xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx nástrojů xx xxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx než xxxxxxx xxxx xx xxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxx xxxxxxx xx xxx xxxxxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxxxx hodnoty akciových xxxx poskytnutých během xxxxxx xx xxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx průměr xxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxxxx xx závazky x&xxxx;xxxxxxxx xxxxxxxx xx xxx xxxxxxx aplikace xxxxxxxxx XXXX&xxxx;16 |
Xxxxxxxxxx: XXXX 16 odst. C12 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx přírůstkové xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xx xxx xxxxxxx xxxxxxxx standardu IFRS 16. Xxxxxxxxxxx xxxxxxxx xxxxxxx xxxx, xxxxxx xx xxxxxxx xxxxxxxx v případě, xx xx si xx xxxxxxx dlouhé xxxxxx x&xxxx;x&xxxx;xxxxxxxx zajištěním vypůjčil xxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxx aktiva xxxxxxx hodnoty xxxx xxxxxxx x&xxxx;xxxxx k užívání x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx [member] |
Příklad: IFRS 13 xxxx. B6, příklad: XXXX&xxxx;13 xxxx.&xxxx;XX63, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;120, xxxxxxx praxe: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, xxx je xxxxx xxxxxxx, xxxxx xx být xxxxxxxxxxxx, xxxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxxx xxxxx xxxxx xxxxxxx xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx počtu xxxxxxxx použitých při xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxxxx xxx xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx podle xxxxxx určeného xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxx použitých xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx (ztráty) xx xxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx počtu xxxxxxxx xxxxxxxxx při xxxxxxx ukazatele zředěného xxxxx (xxxxxx) xx xxxxxxx xxx xxxxxxxxxx xxxxxxx, který xx xxxxxx na xxxxx x&xxxx;xxxxxxxxx xxxxxxx podle xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx zředěného xxxxx (xxxxxx) xx xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxx2019 |
XXX |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx xxxxxxx sjednaných xxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxx opcí |
Zveřejnění: IFRS 2 xxxx.&xxxx;45 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx průměr zbývajících xxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxx žijících xxxxxxxxx xxxx. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxx xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx průměr cen xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxxXxxxxXxxxxxxXxxxxxx2019 |
X.XX duration |
label |
Vážený xxxxxx xxx akcií, xxxxxxxxxx akciové opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx i) |
documentation |
Vážený xxxxxx xxx akcií xxxxxxx xxxx xxxxx xx xxxxxx xxx xxxxxxxxx opcí xxx xxxxxxx reálné xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Model pro xxxxxxxxx xxxx [member]; Xxxxxx průměr [member]] |
||||
ifrs-full |
WeightedAverageShares |
shares |
label |
Vážený xxxxxx počtu xxxxxxxxx xxxxx xxxxxxxxx při xxxxxxx základního ukazatele xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx kmenových xxxxx x&xxxx;xxxxx xx xxxxxxx xxxxxx upravený x&xxxx;xxxxx kmenových xxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx období xxxxxxxxxx xxxxxxxx xxxx, xxxxx plní xxxxxx xxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx akcii [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxx částečně xxxxxxxxxxx xxxxx definovaných xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxx částečně xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxx xxxxxxxxxxxx požitků [member]] |
||||
ifrs-full |
WorkInProgress |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxx: XXX&xxxx;1 odst. 78 xxxx. x), xxxxxxx praxe: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx aktuálních xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxxxxx xx xxxxxx x&xxxx;x&xxxx;xxxxxxx xxxxxxxxx xx xxxxx xxxxxxxx xxxxxxx xxxx xxxxxx jsou xxxxxxxxx další xxxxxxx. [Xxxxx: Aktuální zásoby xxxxxxxx xxxxxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxxx xxxxxxx hodnoty) zásob |
Zveřejnění: XXX 1 xxxx.&xxxx;98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx na xxxxxxx xxxxxxx hodnoty xxxxx xx částku xxxxx realizovatelné xxxxxxx xxxx zrušení xxxxxx xxxxxxx. [Xxxxx: Zásoby] |
||||
netLabel |
Čisté xxxxxxx hodnoty (zrušení xxxxxxx xxxxxxx) xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. a) |
documentation |
Částka xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxxxxx hodnoty xxxx xxxxxxx xxxxxx snížení. [Xxxxx: Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx být xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx znaménka xxxxxxxx xxxxxxxx prvku standardu. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx snížení xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) pozemků, budov x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx hodnoty (xxxxxxx xxxxxxx hodnoty) xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx [member] |
Příklad: XXXX&xxxx;7 odst. B33, xxxxxxx: XXXX 7 xxxx. IG40B |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxx jednotku x&xxxx;xxxxxx xxxxxxxxxxxx aktiva xx xxxxxxxxxx xxxxxxxxxx xxxx, xxxxx druhá xxxxxx xxxxxxx xxxx. [Xxxxx: Deriváty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxx xx xxxxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 130 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx se xxxxxx xx&xxxx;xxxxxxx xxxxxx z podkladových xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120“ |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx k diskontování xxxxxxxxx xxxx, xxxxx xx xxxxxx xx&xxxx;xxxxxxx xxxxxx z podkladových xxxxxxx, xx xxxxxxx xxxxxxxx 36 xxxxxxxxx IFRS 17. Podkladové xxxxxxx xxxx xxxxxxx, které xxxxxx část xxxxxx xxxxxxxxx xxxxxxxxxxxx. Podkladové xxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxx; například xxxxxxxxxx xxxxxxxxx xxxxx, xxxxx aktiva xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx čistých xxxxx xxxxxx xxxxxxxx. |