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{"sheet":"Rozvaha","index":0,"n_rows":147,"n_cols":11,"rows_kept":147,"cut":false,"hidden":false,"merged":[[6,5,6,7],[70,5,70,7]]}
[null,"Rozvaha dle 502/2002 Sb."]
["IČ:","00000000"]
["Za rok:",2023]
["Období:",2,null,null,null,null,"verze 20240113"]
["Desetiny:",0]
[]
[null,null,"číslo řádku",null,null,"Běžné účetní období",null,null,"Minulé období","Předminulé","Předpředminulé"]
["Označení dle vyhlášky",null,"TaxEdit","EPO","Pořadí","Brutto","Korekce","Netto","Netto","Netto","Netto"]
[null," AKTIVA CELKEM",1,45,1,{"$f":"IF(F10&F11&F14&F39&F40&F56&F61<>\"\",SUM(F10,F11,F14,F39,F40,F56,F61),\"\")","v":""},{"$f":"IF(G10&G11&G14&G39&G40&G56&G61<>\"\",SUM(G10,G11,G14,G39,G40,G56,G61),\"\")","v":""},"","","",""]
["A.","Pohledávky za upsaný základní kapitál",2,1,{"$f":"E9+1","v":2},null,null,{"$f":"IF(F10&G10<>\"\",F10+G10,\"\")","v":""}]
["B.","Dlouhodobý nehmotný majetek, z toho:",3,2,{"$f":"E10+1","v":3},{"$f":"IF(F12&F13<>\"\",SUM(F12,F13),\"\")","v":""},{"$f":"IF(G12&G13<>\"\",SUM(G12,G13),\"\")","v":""},"","","",""]
["B. b.","    b) goodwill",5,4,4,null,null,{"$f":"IF(F12&G12<>\"\",F12+G12,\"\")","v":""}]
["B. x.",null,"005a",null,5,null,null,{"$f":"IF(F13&G13<>\"\",F13+G13,\"\")","v":""}]
["C.","Investice",6,5,6,{"$f":"IF(F15&F20&F26&F37<>\"\",SUM(F15,F20,F26,F37),\"\")","v":""},{"$f":"IF(G15&G20&G26&G37<>\"\",SUM(G15,G20,G26,G37),\"\")","v":""},"","","",""]
["C.I.","Pozemky a stavby, z toho:",7,6,7,{"$f":"IF(F16&F17&F18&F19<>\"\",SUM(F16,F17,F19),\"\")","v":""},{"$f":"IF(G16&G17&G18&G19<>\"\",SUM(G16,G17,G19),\"\")","v":""},"","","",""]
["C.I.1.","Pozemky",8,49,8,null,null,{"$f":"IF(F16&G16<>\"\",F16+G16,\"\")","v":""}]
["C.I.2.","Stavby",9,50,9,null,null,{"$f":"IF(F17&G17<>\"\",F17+G17,\"\")","v":""}]
["C.I.2.a","    a) provozní investice",10,7,10,null,null,{"$f":"IF(F18&G18<>\"\",F18+G18,\"\")","v":""}]
["C.I.x.",null,"010a",null,11,null,null,{"$f":"IF(F19&G19<>\"\",F19+G19,\"\")","v":""}]
["C.II.","Investice v podnikatelských seskupeních",11,8,12,{"$f":"IF(F21&F22&F23&F24&F25<>\"\",SUM(F21:F25),\"\")","v":""},{"$f":"IF(G21&G22&G23&G24&G25<>\"\",SUM(G21:G25),\"\")","v":""},"","","",""]
["C.II.1.","Podíly v ovládaných osobách",12,9,13,null,null,{"$f":"IF(F21&G21<>\"\",F21+G21,\"\")","v":""}]
["C.II.2.","Dluhové cenné papíry vydané ovládanými osobami a zápůjčky a úvěry těmto osobám",13,10,14,null,null,{"$f":"IF(F22&G22<>\"\",F22+G22,\"\")","v":""}]
["C.II.3.","Podíly s podstatným vlivem",14,11,15,null,null,{"$f":"IF(F23&G23<>\"\",F23+G23,\"\")","v":""}]
["C.II.4.","Dluhové cenné papíry vydané osobami, ve kterých má účetní jednotka podstatný vliv, a zápůjčky a úvěry těmto osobám",15,12,16,null,null,{"$f":"IF(F24&G24<>\"\",F24+G24,\"\")","v":""}]
["C.II.x.",null,"015a",null,17,null,null,{"$f":"IF(F25&G25<>\"\",F25+G25,\"\")","v":""}]
["C.III.","Jiné investice",16,13,18,{"$f":"IF(F27&F28&F32&F33&F34&F35&F36<>\"\",SUM(F27,F28,F32:F36),\"\")","v":""},{"$f":"IF(G27&G28&G32&G33&G34&G35&G36<>\"\",SUM(G27,G28,G32:G36),\"\")","v":""},"",{"$f":"IF(I27&I28&I32&I33&I34&I35&I36<>\"\",SUM(I27,I28,I32:I36),\"\")","v":""},"",""]
["C.III.1.","Akcie a ostatní cenné papíry s proměnlivým výnosem, ostatní podíly",17,14,19,null,null,{"$f":"IF(F27&G27<>\"\",F27+G27,\"\")","v":""}]
["C.III.2.","Dluhové cenné papíry, v tom:",18,15,20,{"$f":"IF(F29&F30&F31<>\"\",SUM(F29,F30,F31),\"\")","v":""},{"$f":"IF(G29&G30&G31<>\"\",SUM(G29,G30,G31),\"\")","v":""},"","","",""]
["C.III.2.a","    a) oceňované reálnou hodnotou",19,46,21,null,null,{"$f":"IF(F29&G29<>\"\",F29+G29,\"\")","v":""}]
["C.III.2.b","    b) držené do splatnosti",20,47,22,null,null,""]
["C.III.2.x.",null,"020a",null,{"$f":"E30+1","v":23},null,null,""]
["C.III.3.","Investice v investičních sdruženích",21,16,24,null,null,{"$f":"IF(F32&G32<>\"\",F32+G32,\"\")","v":""}]
["C.III.5.","Ostatní zápůjčky a úvěry",22,17,25,null,null,""]
["C.III.6.","Depozita u finančních institucí",23,18,26,null,null,""]
["C.III.7.","Ostatní investice",24,19,27,null,null,""]
["C.III.x.",null,"024a",19,28,null,null,{"$f":"IF(F36&G36<>\"\",F36+G36,\"\")","v":""}]
["C.IV.","Depozita při aktivním zajištění",25,20,29,null,null,""]
["C.x",null,"025a",20,30,null,null,{"$f":"IF(F38&G38<>\"\",F38+G38,\"\")","v":""}]
["D.","Investice životního pojištění, je-li nositelem investičního rizika pojistník",26,21,31,null,null,""]
["E.","Dlužníci",27,22,32,{"$f":"IF(F41&F47&F51&F55<>\"\",SUM(F41,F47,F51,F55),\"\")","v":""},{"$f":"IF(G41&G47&G51&G55<>\"\",SUM(G41,G47,G51,G55),\"\")","v":""},"","","",""]
["E.I.","Pohledávky z operací přímého pojištění:",28,23,33,{"$f":"IF(F44&F45&F46<>\"\",SUM(F44:F46),IF(F42&F43<>\"\",SUM(F42,F43),\"\"))","v":""},{"$f":"IF(G44&G45&G46<>\"\",SUM(G44:G46),IF(G42&G43<>\"\",SUM(G42,G43),\"\"))","v":""},{"$f":"IF(H44&H45&H46<>\"\",SUM(H44:H46),IF(H42&H43<>\"\",SUM(H42,H43),\"\"))","v":""},"","",""]
["E.I.a","     a) pohledávky za ovládanými osobami",29,24,34,null,null,{"$f":"IF(F42&G42<>\"\",F42+G42,\"\")","v":""}]
["E.I.b","     b) pohledávky za osobami, ve kterých má účetní jednotka podstatný vliv",30,25,35,null,null,{"$f":"IF(F43&G43<>\"\",F43+G43,\"\")","v":""}]
["E.I.1.","pojistníci",31,26,36,null,null,{"$f":"IF(F44&G44<>\"\",F44+G44,\"\")","v":""}]
["E.I.2.","pojišťovací zprostředkovatelé",32,27,37,null,null,{"$f":"IF(F45&G45<>\"\",F45+G45,\"\")","v":""}]
["E.I.x.",null,"032a",28,38,null,null,{"$f":"IF(F46&G46<>\"\",F46+G46,\"\")","v":""}]
["E.II.","Pohledávky z operací zajištění:",33,28,39,{"$f":"IF(F48&F49&F50<>\"\",SUM(F48,F49,F50),\"\")","v":""},"","","","",""]
["E.II.a","     a) pohledávky za ovládanými osobami",34,29,40,null,null,{"$f":"IF(F48&G48<>\"\",F48+G48,\"\")","v":""}]
["E.II.b","     b) pohledávky za osobami, ve kterých má účetní jednotka podstatný vliv",35,30,41,null,null,{"$f":"IF(F49&G49<>\"\",F49+G49,\"\")","v":""}]
["E.II.x.",null,"035a",null,42,null,null,{"$f":"IF(F50&G50<>\"\",F50+G50,\"\")","v":""}]
["E.III.","Ostatní pohledávky:",36,31,43,{"$f":"IF(F52&F53&F54<>\"\",SUM(F52,F53,F54),\"\")","v":""},"","","","",""]
["E.III.a","     a) pohledávky za ovládanými osobami",37,32,44,null,null,{"$f":"IF(F52&G52<>\"\",F52+G52,\"\")","v":""}]
["E.III.b","     b) pohledávky za osobami, ve kterých má účetní jednotka podstatný vliv",38,33,45,null,null,{"$f":"IF(F53&G53<>\"\",F53+G53,\"\")","v":""}]
["E.III.x.",null,"038a",null,46,null,null,{"$f":"IF(F54&G54<>\"\",F54+G54,\"\")","v":""}]
["E.x.",null,"038b",null,47,null,null,{"$f":"IF(F55&G55<>\"\",F55+G55,\"\")","v":""}]
["F.","Ostatní aktiva",39,34,48,{"$f":"IF(F57&F58&F59&F60<>\"\",SUM(F57,F58,F59,F60),\"\")","v":""},"","","","",""]
["F.I.","Dlouhodobý hmotný majetek, jiný než majetek uváděný v položce \"C.I. Pozemky a stavby\" a zásoby",40,35,49,null,null,{"$f":"IF(F57&G57<>\"\",F57+G57,\"\")","v":""}]
["F.II.","Hotovost na účtech u finančních institucí a hotovost v pokladně",41,36,50,null,null,{"$f":"IF(F58&G58<>\"\",F58+G58,\"\")","v":""}]
["F.IV.","Jiná aktiva",42,37,51,null,null,{"$f":"IF(F59&G59<>\"\",F59+G59,\"\")","v":""}]
["F.x.",null,"042a",null,52,null,null,{"$f":"IF(F60&G60<>\"\",F60+G60,\"\")","v":""}]
["G.","Přechodné účty aktiv",43,38,53,{"$f":"IF(F62&F63&F67&F68&\"\"<>\"\",SUM(F62,F63,F67,F68),\"\")","v":""},{"$f":"IF(G62&G63&G67&G68&\"\"<>\"\",SUM(G62,G63,G67,G68),\"\")","v":""},"","","",""]
["G.I.","Naběhlé úroky a nájemné",44,39,54,null,null,{"$f":"IF(F62&G62<>\"\",F62+G62,\"\")","v":""}]
["G.II.","Odložené pořizovací náklady na pojistné smlouvy,v tom odděleně:",45,40,55,{"$f":"IF(F64&F65&F66<>\"\",SUM(F64,F65,F66),\"\")","v":""},{"$f":"IF(G64&G65&G66<>\"\",SUM(G64,G65,G66),\"\")","v":""},"","","",""]
["G.II.a","     a) v životním pojištění",46,41,56,null,null,{"$f":"IF(F64&G64<>\"\",F64+G64,\"\")","v":""}]
["G.II.b","     b) v neživotním pojištění",47,42,57,null,null,{"$f":"IF(F65&G65<>\"\",F65+G65,\"\")","v":""}]
["G.II.x.",null,"047a",null,58,null,null,{"$f":"IF(F66&G66<>\"\",F66+G66,\"\")","v":""}]
["G.III.","Ostatní přechodné účty aktiv",48,43,59]
["G.x.",null,"048a",null,{"$f":"E67+1","v":60},null,null,{"$f":"IF(F68&G68<>\"\",F68+G68,\"\")","v":""}]
[null,"Kontrolní číslo - není nutné zadávat","XXX","XXX","XXX",{"$f":"IF(F9<>\"\",SUM(F10:F68),\"\")","v":""},{"$f":"IF(G9<>\"\",SUM(G10:G67),\"\")","v":""},{"$f":"IF(H9<>\"\",SUM(H10:H67),\"\")","v":""},{"$f":"IF(I9<>\"\",SUM(I10:I67),\"\")","v":""},{"$f":"IF(J9<>\"\",SUM(J10:J67),\"\")","v":""},{"$f":"IF(K9<>\"\",SUM(K10:K67),\"\")","v":""}]
[null,null,"POZOR Pasiva celkem se nerovnají Aktiva celkem",null,null,null,null,"! ! !","! ! !","! ! !","! ! !"]
[null,null,"číslo řádku",null,null,"Běžné účetní období",null,null,"Minulé období","Předminulé","Předpředminulé"]
["Označ.",null,"TaxEdit","EPO","Pořadí","Brutto","Korekce","Netto","Netto","Netto","Netto"]
[null,"PASIVA CELKEM","001",76,1,null,null,{"$f":"IF(H74&H85&H86&H107&H111&H116&H117&H143<>\"\",SUM(H74,H85,H86,H107,H111,H116,H117,H143),\"\")","v":""},{"$f":"IF(I74&I85&I86&I107&I111&I116&I117&I143<>\"\",SUM(I74,I85,I86,I107,I111,I116,I117,I143),\"\")","v":""},{"$f":"IF(J74&J85&J86&J107&J111&J116&J117&J143<>\"\",SUM(J74,J85,J86,J107,J111,J116,J117,J143),\"\")","v":""},{"$f":"IF(K74&K85&K86&K107&K111&K116&K117&K143<>\"\",SUM(K74,K85,K86,K107,K111,K116,K117,K143),\"\")","v":""}]
["A.","Vlastní kapitál ","002",1,2,null,null,{"$f":"IF(H75&H78&H79&H80&H81&H82&H83&H84<>\"\",SUM(H75,H78,H79,H80,H81,H82,H83,H84),\"\")","v":""},{"$f":"IF(I75&I78&I79&I80&I81&I82&I83&I84<>\"\",SUM(I75,I78,I79,I80,I81,I82,I83,I84),\"\")","v":""},{"$f":"IF(J75&J78&J79&J80&J81&J82&J83&J84<>\"\",SUM(J75,J78,J79,J80,J81,J82,J83,J84),\"\")","v":""},{"$f":"IF(K75&K78&K79&K80&K81&K82&K83&K84<>\"\",SUM(K75,K78,K79,K80,K81,K82,K83,K84),\"\")","v":""}]
["A.I.","Základní kapitál, z toho:","003",2,3,null,null,{"$f":"IF(H76&H77<>\"\",SUM(H76:H77),\"\")","v":""},{"$f":"IF(I76&I77<>\"\",SUM(I76:I77),\"\")","v":""},{"$f":"IF(J76&J77<>\"\",SUM(J76:J77),\"\")","v":""},{"$f":"IF(K76&K77<>\"\",SUM(K76:K77),\"\")","v":""}]
["A.I.a","     a) změny základního kapitálu","004",3,4]
["A.I.x.",null,"004a",null,5]
["A.II.","Emisní ážio","005",5,6]
["A.III.","Rezervní fond na nové ocenění","006",6,7]
["A.IV.","Ostatní kapitálové fondy","007",7,8]
["A.V.","Rezervní fond a ostatní fondy ze zisku","008",8,9]
["A.VI.","Nerozdělený zisk minulých účetních období nebo neuhrazená ztráta minulých účetních období","009",9,10]
["A.VII.","Zisk nebo ztráta běžného účetního období","010",10,11]
["A.x.",null,"010a",null,12]
["B.","Podřízená pasiva","011",11,13]
["C.","Technické rezervy","012",12,14,{"$f":"IF(F87&F91&F95&F99&F103<>\"\",SUM(F87,F91,F95,F99,F103),\"\")","v":""},"","","","",""]
["C.1.","Rezerva na nezasloužené pojistné:","013",13,15,{"$f":"IF(F88&F89&F90<>\"\",SUM(F88,F89,F90),\"\")","v":""},{"$f":"IF(G89&G90<>\"\",SUM(G89,G90),\"\")","v":""},{"$f":"IF(H88&H89&H90<>\"\",SUM(H88,H89,H90),\"\")","v":""},{"$f":"IF(I88&I89&I90<>\"\",SUM(I88,I89,I90),\"\")","v":""},{"$f":"IF(J88&J89&J90<>\"\",SUM(J88,J89,J90),\"\")","v":""},{"$f":"IF(K88&K89&K90<>\"\",SUM(K88,K89,K90),\"\")","v":""}]
["C.1.a","     a) hrubá výše","014",14,16,null,"X",{"$f":"IF(F88&\"\"<>\"\",F88,\"\")","v":""}]
["C.1.b","     b) hodnota zajištění (-)","015",15,17,null,null,{"$f":"IF(F89&G89<>\"\",F89+G89,\"\")","v":""}]
["C.1.x.",null,"015a",null,18,null,null,""]
["C.2.","Rezerva na životní pojištění:","016",16,19,{"$f":"IF(F92&F93&F94<>\"\",SUM(F92,F93,F94),\"\")","v":""},{"$f":"IF(G93&G94<>\"\",SUM(G93,G94),\"\")","v":""},{"$f":"IF(H92&H93&H94<>\"\",SUM(H92,H93,H94),\"\")","v":""},{"$f":"IF(I92&I93&I94<>\"\",SUM(I92,I93,I94),\"\")","v":""},{"$f":"IF(J92&J93&J94<>\"\",SUM(J92,J93,J94),\"\")","v":""},{"$f":"IF(K92&K93&K94<>\"\",SUM(K92,K93,K94),\"\")","v":""}]
["C.2.a","     a) hrubá výše","017",17,20,null,"X",{"$f":"IF(F92<>\"\",F92,\"\")","v":""}]
["C.2.b","     b) hodnota zajištění (-)","018",18,21,null,null,{"$f":"IF(F93&G93<>\"\",F93+G93,\"\")","v":""}]
["C.2.x.",null,"018a",null,22,null,null,""]
["C.3.","Rezerva na pojistná plnění nevyřízených pojistných událostí:","019",19,23,{"$f":"IF(F96&F97&F98<>\"\",SUM(F96,F97,F98),\"\")","v":""},{"$f":"IF(G97&G98<>\"\",SUM(G97,G98),\"\")","v":""},{"$f":"IF(H96&H97&H98<>\"\",SUM(H96,H97,H98),\"\")","v":""},{"$f":"IF(I96&I97&I98<>\"\",SUM(I96,I97,I98),\"\")","v":""},{"$f":"IF(J96&J97&J98<>\"\",SUM(J96,J97,J98),\"\")","v":""},{"$f":"IF(K96&K97&K98<>\"\",SUM(K96,K97,K98),\"\")","v":""}]
["C.3.a","     a) hrubá výše","020",20,24,null,"X",{"$f":"IF(F96<>\"\",F96,\"\")","v":""}]
["C.3.b","     b) hodnota zajištění (-)","021",21,25,null,null,{"$f":"IF(F97&G97<>\"\",F97+G97,\"\")","v":""}]
["C.3.x.",null,"021a",null,26,null,null,""]
["C.4.","Rezerva na bonusy a slevy:","022",22,27,{"$f":"IF(F100&F101&F102<>\"\",SUM(F100,F101,F102),\"\")","v":""},{"$f":"IF(G101&G102<>\"\",SUM(G101,G102),\"\")","v":""},{"$f":"IF(H100&H101&H102<>\"\",SUM(H100,H101,H102),\"\")","v":""},{"$f":"IF(I100&I101&I102<>\"\",SUM(I100,I101,I102),\"\")","v":""},{"$f":"IF(J100&J101&J102<>\"\",SUM(J100,J101,J102),\"\")","v":""},{"$f":"IF(K100&K101&K102<>\"\",SUM(K100,K101,K102),\"\")","v":""}]
["C.4.a","     a) hrubá výše","023",23,28,null,"X",{"$f":"IF(F100<>\"\",F100,\"\")","v":""}]
["C.4.b","     b) hodnota zajištění (-)","024",24,29,null,null,{"$f":"IF(F101&G101<>\"\",F101+G101,\"\")","v":""}]
["C.4.x.",null,"024a",null,30,null,null,""]
["C.6.","Ostatní technické rezervy:","026",31,32,{"$f":"IF(F104&F105&F106<>\"\",SUM(F104,F105,F106),\"\")","v":""},{"$f":"IF(G105&G106<>\"\",SUM(G105,G106),\"\")","v":""},{"$f":"IF(H104&H105&H106<>\"\",SUM(H104,H105,H106),\"\")","v":""},{"$f":"IF(I104&I105&I106<>\"\",SUM(I104,I105,I106),\"\")","v":""},{"$f":"IF(J104&J105&J106<>\"\",SUM(J104,J105,J106),\"\")","v":""},{"$f":"IF(K104&K105&K106<>\"\",SUM(K104,K105,K106),\"\")","v":""}]
["C.6.a","     a) hrubá výše","027",32,33,null,"X",{"$f":"IF(F104<>\"\",F104,\"\")","v":""}]
["C.6.b","     b) hodnota zajištění (-)","028",33,34,null,null,{"$f":"IF(F105&G105<>\"\",F105+G105,\"\")","v":""}]
["C.6.x.",null,"028a",null,35,null,null,""]
["D.","Technické rezervy u životního pojištění, kde jsou nositelem investičního rizika pojistníci","038",34,48,{"$f":"IF(F108&F109&F110<>\"\",SUM(F108,F109,F110),\"\")","v":""},{"$f":"IF(G109&G110<>\"\",SUM(G109,G110),\"\")","v":""},{"$f":"IF(H108&H109&H110<>\"\",SUM(H108,H109,H110),\"\")","v":""},{"$f":"IF(I108&I109&I110<>\"\",SUM(I108,I109,I110),\"\")","v":""},{"$f":"IF(J108&J109&J110<>\"\",SUM(J108,J109,J110),\"\")","v":""},{"$f":"IF(K108&K109&K110<>\"\",SUM(K108,K109,K110),\"\")","v":""}]
["D.a","     a) hrubá výše","039",35,49,null,"X",{"$f":"IF(F108<>\"\",F108,\"\")","v":""}]
["D.b","     b) hodnota zajištění (-)","040",36,50,null,null,{"$f":"IF(F109&G109<>\"\",F109+G109,\"\")","v":""}]
["D.x.",null,"040a",null,51,null,null,""]
["E.","Rezervy","041",37,52,null,null,{"$f":"IF(H112&H113&H114&H115<>\"\",SUM(H112,H113,H114,H115),\"\")","v":""},{"$f":"IF(I112&I113&I114&I115<>\"\",SUM(I112,I113,I114,I115),\"\")","v":""},{"$f":"IF(J112&J113&J114&J115<>\"\",SUM(J112,J113,J114,J115),\"\")","v":""},{"$f":"IF(K112&K113&K114&K115<>\"\",SUM(K112,K113,K114,K115),\"\")","v":""}]
["E.1","Rezerva na penzijní a podobné závazky","042",38,53]
["E.2","Rezerva na daně","043",39,54]
["E.3","Ostatní rezervy","044",40,55]
["E.x",null,"044a",null,56]
["F.","Depozita při pasivním zajištění","045",41,57]
["G.","Věřitelé ","046",42,58,null,null,{"$f":"IF(H118&H122&H126&H131&H135&H140&H141&H142<>\"\",SUM(H118,H122,H126,H131,H135,H140:H142),\"\")","v":""},{"$f":"IF(I118&I122&I126&I131&I135&I140&I141&I142<>\"\",SUM(I118,I122,I126,I131,I135,I140:I142),\"\")","v":""},"",""]
["G.I.","Závazky z operací přímého pojištění","047",43,59,null,null,{"$f":"IF(H119&H120&H121<>\"\",SUM(H119,H120,H121),\"\")","v":""},{"$f":"IF(I119&I120&I121<>\"\",SUM(I119,I120,I121),\"\")","v":""},{"$f":"IF(J119&J120&J121<>\"\",SUM(J119,J120,J121),\"\")","v":""},{"$f":"IF(K119&K120&K121<>\"\",SUM(K119,K120,K121),\"\")","v":""}]
["G.I.a","     a) závazky vůči ovládaným osobám","048",44,60]
["G.I.b","     b) závazky vůči osobám, ve kterých má účetní jednotka podstatný vliv","049",45,61]
["G.I.x.",null,"049a",null,62]
["G.II.","Závazky z operací zajištění","050",46,63,null,null,{"$f":"IF(H123&H124&H125<>\"\",SUM(H123,H124,H125),\"\")","v":""},{"$f":"IF(I123&I124&I125<>\"\",SUM(I123,I124,I125),\"\")","v":""},{"$f":"IF(J123&J124&J125<>\"\",SUM(J123,J124,J125),\"\")","v":""},{"$f":"IF(K123&K124&K125<>\"\",SUM(K123,K124,K125),\"\")","v":""}]
["G.II.a","     a) závazky vůči ovládaným osobám","051",47,64]
["G.II.b","     b) závazky vůči osobám, ve kterých má účetní jednotka podstatný vliv","052",48,65]
["G.II.x.",null,"052a",null,66]
["G.III.","Závazky z dluhových cenných papírů, z toho:","053",49,67,null,null,{"$f":"IF(H127&H130<>\"\",SUM(H127,H130),\"\")","v":""},{"$f":"IF(I127&I130<>\"\",SUM(I127,I130),\"\")","v":""},{"$f":"IF(J127&J130<>\"\",SUM(J127,J130),\"\")","v":""},{"$f":"IF(K127&K130<>\"\",SUM(K127,K130),\"\")","v":""}]
["G.III.a","     a) směnitelné (konvertibilní) dluhopisy","054",50,68,null,null,null,{"$f":"IF(I128&I129<>\"\",SUM(I128,I129),\"\")","v":""},{"$f":"IF(J128&J129<>\"\",SUM(J128,J129),\"\")","v":""},{"$f":"IF(K128&K129<>\"\",SUM(K128,K129),\"\")","v":""}]
[null,"          aa) závazky vůči ovládaným osobám","055",51,69]
[null,"          ab) závazky vůči osobám, ve kterých má účetní jednotka podstatný vliv","056",52,70]
["G.III.x.",null,"056a",null,71]
["G.IV.","Závazky vůči finančním institucím","057",53,72,null,null,{"$f":"IF(H132&H133&H134<>\"\",SUM(H132,H133,H134),\"\")","v":""},{"$f":"IF(I132&I133&I134<>\"\",SUM(I132,I133,I134),\"\")","v":""},{"$f":"IF(J132&J133&J134<>\"\",SUM(J132,J133,J134),\"\")","v":""},{"$f":"IF(K132&K133&K134<>\"\",SUM(K132,K133,K134),\"\")","v":""}]
["G.IV.a","     a) závazky vůči ovládaným osobám","058",54,73]
["G.IV.b","     b) závazky vůči osobám, ve kterých má účetní jednotka podstatný vliv","059",55,74]
["G.IV.x.",null,"059a",null,75]
["G.V.","Ostatní závazky, z toho:","060",56,76,null,null,{"$f":"IF(H136&H139<>\"\",SUM(H136,H139),\"\")","v":""},{"$f":"IF(I136&I139<>\"\",SUM(I136,I139),\"\")","v":""},"",""]
["G.V.a","     a) daňové závazky a závazky ze sociálního zabezpečení","061",57,77,null,null,null,{"$f":"IF(I137&I138<>\"\",SUM(I137,I138),\"\")","v":""},"",""]
["G.V.aa","         aa) ostatní závazky vůči ovládaným osobám","062",58,78]
["G.V.ab","         ab) ostatní závazky vůči osobám, ve kterých má účetní jednotka podstatný vliv","063",59,79]
["G.V.x.",null,"063a",null,80]
["G.VI.","Garanční fond Kanceláře","064",60,81]
["G.VII.","Fond zábrany škod","065",75,82]
["G.x",null,"065a",75,83]
["H.","Přechodné účty pasiv","066",61,84,null,null,{"$f":"IF(H144&H145&H146<>\"\",SUM(H144,H145,H146),\"\")","v":""},{"$f":"IF(I144&I145&I146<>\"\",SUM(I144,I145,I146),\"\")","v":""},{"$f":"IF(J144&J145&J146<>\"\",SUM(J144,J145,J146),\"\")","v":""},{"$f":"IF(K144&K145&K146<>\"\",SUM(K144,K145,K146),\"\")","v":""}]
["H.I","Výdaje příštích období a výnosy příštích období","067",62,85]
["H.II.","Ostatní přechodné účty pasiv","068",63,86]
["H.x.",null,"068a",null,89]
[null,"Kontrolní číslo - není nutné zadávat, nepřenáší se","XXX","XXX","XXX",null,null,{"$f":"IF(H73<>\"\",SUM(H73:H146),\"\")","v":""},{"$f":"IF(I73<>\"\",SUM(I73:I146),\"\")","v":""},{"$f":"IF(J73<>\"\",SUM(J73:J146),\"\")","v":""},{"$f":"IF(K73<>\"\",SUM(K73:K146),\"\")","v":""}]

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[null,"Výkaz zisků a ztrát"]
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["Označ.",null,"TaxEdit/EPO","běžné účetní období - základna","běžné účetní období - mezisoučet","běžné účetní období - výsledek","minulé účetní období - výsledek","předminulé účetní období - výsledek","před- předminulé účetní období - výsledek"]
["I.","Technický účet k neživotnímu pojištění",1]
["I.1.","Zasloužené pojistné, očištěné od zajištění:",2]
["I.1.a","a) předepsané hrubé pojistné",3]
["I.1.b","b) pojistné postoupené zajišťovatelům (-)",4,null,{"$f":"IF(D6&D7<>\"\",SUM(D6,D7),\"\")","v":""}]
["I.1.c","c) změna stavu hrubé výše rezervy na nezasloužené pojistné (+/-)",5]
["I.1.d","d) změna stavu rezervy na nezasloužené pojistné, podíl zajišťovatelů (+/-)",6,null,{"$f":"IF(D8&D9<>\"\",SUM(D8,D9),\"\")","v":""},{"$f":"IF(E7&E9<>\"\",SUM(E7)+SUM(E9),\"\")","v":""}]
["I.2.","Převedené výnosy z investic z Netechnického účtu (položka III.6.)",7]
["I.3.","Ostatní technické výnosy, očištěné od zajištění",8]
["I.4.","Náklady na pojistná plnění, očištěné od zajištění:",9]
["I.4.a","a) náklady na pojistná plnění:",10]
[null,"aa) hrubá výše",11]
[null,"ab) podíl zajišťovatelů (-)",12,null,{"$f":"IF(D14&D15<>\"\",SUM(D14,D15),\"\")","v":""},{"$f":"IF(E18&\"\"<>\"\",\"\",IF(E15=\"\",\"\",E15))","v":""}]
["I.4.b","b) změna stavu rezervy na pojistná plnění:",13]
[null,"ba) hrubá výše",14]
[null,"bb) podíl zajišťovatelů (-)",15,null,{"$f":"IF(D17&D18<>\"\",SUM(D17,D18),\"\")","v":""},{"$f":"IF(E15&E18&\"\"<>\"\",SUM(E15)+SUM(E18),\"\")","v":""}]
["I.5.","Změna stavu ostatních technických rezerv, očištěné od zajištění (+/-)",16]
["I.6.","Bonusy a slevy, očištěné od zajištění",17]
["I.7.","Čistá výše provozních nákladů:",18]
["I.7.a","a) pořizovací náklady na pojistné smlouvy",19]
["I.7.b","b) změna stavu časově rozlišených pořizovacích nákladů (+/-)",20]
["I.7.c","c) správní režie",21]
["I.7.d","d) provize od zajišťovatelů a podíly na ziscích (-)",22,null,null,{"$f":"IF(E22&E23&E24&E25<>\"\",SUM(E22:E25),\"\")","v":""}]
["I.8.","Ostatní technické náklady, očištěné od zajištění",23]
["I.9.","Změna stavu vyrovnávací rezervy (+/-)",24]
["I.10.","Mezisoučet, zůstatek (výsledek) Technického účtu k neživotnímu pojištění (položka III.1.)",25,null,null,{"$f":"IF(F9&F10&F11&F15&F18&F19&F20&F25&F26&F27<>\"\",SUM(F9,F10,F11)-SUM(F15,F18:F20,F25,F26,F27),\"\")","v":""},{"$f":"IF(G9&G10&G11&G15&G18&G19&G20&G25&G26&G27<>\"\",SUM(G9,G10,G11)-SUM(G15,G18:G20,G25,G26,G27),\"\")","v":""},"",""]
["II.","Technický účet k životnímu pojištění",26]
["II.1.","Zasloužené pojistné, očištěné od zajištění:",27]
["II.1.a","a) předepsané hrubé pojistné",28,null,null,{"$f":"IF(E33&\"\"<>\"\",\"\",IF(E31&\"\"=\"\",\"\",E31))","v":""}]
["II.1.b","b) pojistné postoupené zajišťovatelům (-)",29]
["II.1.c","c) změna stavu rezervy na nezasloužené pojistné, očištěná od zajištění (+/-)",30,null,null,{"$f":"IF(E31&E32&E33<>\"\",SUM(E31,E33)+SUM(E32),\"\")","v":""}]
["II.2.","Výnosy z investic:",31]
["II.2.a","a) výnosy z podílů se zvláštním uvedením těch, které pocházejí z ovládaných osob",32]
["II.2.b","b) výnosy z ostatních investic, se zvláštním uvedením těch, které pocházejí z ovládaných osob, v tom:",33]
[null,"ba) výnosy z pozemků a staveb",34]
[null,"bb) výnosy z ostatních investic",35,null,{"$f":"IF(D37&D38<>\"\",SUM(D37,D38),\"\")","v":""}]
["II.2.c","c) změny hodnoty investic",36,null,{"$f":"IF(D39<>\"\",SUM(D39),\"\")","v":""}]
["II.2.d","d) výnosy z realizace investic",37,null,null,{"$f":"IF(E35&E38&E39&E40<>\"\",SUM(E35,E37:E40),\"\")","v":""}]
["II.3.","Přírůstky hodnoty investic",38]
["II.4.","Ostatní technické výnosy, očištěné od zajištění",39]
["II.5.","Náklady na pojistná plnění, očištěné od zajištění:",40]
["II.5.a","a) náklady na pojistná plnění:",41]
[null,"aa) hrubá výše",42]
[null,"ab) podíl zajišťovatelů (-)",43,null,{"$f":"IF(D45&D46<>\"\",SUM(D45,D46),\"\")","v":""}]
["II.5.b","b) změna stavu rezervy na pojistná plnění:",44]
[null,"ba) hrubá výše ",45]
[null,"bb) podíl zajišťovatelů (-)",46,null,{"$f":"IF(D48&D49<>\"\",SUM(D48,D49),\"\")","v":""},{"$f":"IF(E46&E49&\"\"<>\"\",SUM(E46)+SUM(E49),\"\")","v":""}]
["II.6.","Změna stavu ostatních technických rezerv, očištěná od zajištění (+/-):",47]
["II.6.a","a) rezervy v životním pojištění:",48]
[null,"aa) hrubá výše",49]
[null,"ab) podíl zajišťovatelů (-)",50,null,{"$f":"IF(D52&D53<>\"\",SUM(D52,D53),\"\")","v":""}]
["II.6.b","b) ostatní technické rezervy, očištěné od zajištění",51,null,null,{"$f":"IF(E53&E54<>\"\",SUM(E53,E54),\"\")","v":""}]
["II.7.","Bonusy a slevy, očištěné od zajištění",52]
["II.8.","Čistá výše provozních nákladů:",53]
["II.8.a","a) pořizovací náklady na pojistné smlouvy",54]
["II.8.b","b) změna stavu časově rozlišených pořizovacích nákladů",55]
["II.8.c","c) správní režie",56]
["II.8.d","d) provize od zajišťovatelů a podíly na ziscích (-)",57,null,null,{"$f":"IF(E57&E58&E59&E60<>\"\",SUM(E57:E60),\"\")","v":""}]
["II.9.","Náklady na investice:",58]
["II.9.a","a) náklady na správu investic, včetně úroků",59]
["II.9.b","b) změna hodnoty investic",60]
["II.9.c","c) náklady spojené s realizací investic",61,null,null,{"$f":"IF(E62&E63&E64<>\"\",SUM(E62:E64),\"\")","v":""}]
["II.10.","Úbytky hodnoty investic",62]
["II.11.","Ostatní technické náklady, očištěné od zajištění",63]
["II.12.","Převod výnosů z investic na Netechnický účet (položka III.4.)",64]
["II.13.","Mezisoučet, zůstatek (výsledek) Technického účtu k životnímu pojištění (položka III.2.)",65,null,null,{"$f":"IF(F31&F33&F40&F41&F42&F49&F54&F55&F60&F64&F65&F66&F67<>\"\",SUM(F31,F33,F40:F42,F67)-SUM(F49,F54,F55,F60,F64:F66),\"\")","v":""},{"$f":"IF(G31&G33&G40&G41&G42&G49&G54&G55&G60&G64&G65&G66&G67<>\"\",SUM(G31,G33,G40:G42,G55,G67)-SUM(G49,G54,G60,G64:G66),\"\")","v":""},"",""]
["III.","Netechnický účet",66]
["III.1.","Výsledek Technického účtu k neživotnímu pojištění (položka I.10.)",67,null,null,{"$f":"IF(F28&\"\"<>\"\",SUM(F28),\"\")","v":""},{"$f":"IF(G28&\"\"<>\"\",SUM(G28),\"\")","v":""},"",""]
["III.2.","Výsledek Technického účtu k životnímu pojištění (položka II.13.)",68,null,null,{"$f":"IF(F68&\"\"<>\"\",SUM(F68),\"\")","v":""},{"$f":"IF(G68&\"\"<>\"\",SUM(G68),\"\")","v":""},"",""]
["III.3.","Výnosy z investic:",69]
["III.3.a","a) výnosy z podílů se zvláštním uvedením těch, které pocházejí z ovládaných osob",70]
["III.3.b","b) výnosy z ostatních investic, se zvláštním uvedením těch, které pocházejí z ovládaných osob, v tom:",71]
[null,"ab) výnosy z pozemků a staveb",72]
[null,"bb) výnosy z ostatních investic",73,null,{"$f":"IF(D75&D76<>\"\",SUM(D75:D76),\"\")","v":""}]
["III.3.c","c) změny hodnoty investic",74]
["III.3.d","d) výnosy z realizace investic",75,null,null,{"$f":"IF(E73&E76&E77&E78<>\"\",SUM(E73,E76:E78),\"\")","v":""}]
["III.4.","Převedené výnosy investic z Technického účtu k životnímu pojištění (položka II.12.)",76]
["III.5.","Náklady na investice:",77]
["III.5.a","a) náklady na správu investic, včetně úroků",78]
["III.5.b","b) změny hodnoty investic",79]
["III.5.c","c) náklady spojené s realizací investic",80,null,null,{"$f":"IF(E79&E81&E82&E83<>\"\",SUM(E79,E81:E83),\"\")","v":""}]
["III.6.","Převod výnosů z investic na Technický účet k neživotnímu pojištění (položka I.2.)",81,null,null,{"$f":"IF(F10&\"\"<>\"\",SUM(F10),\"\")","v":""},{"$f":"IF(G10&\"\"<>\"\",SUM(G10),\"\")","v":""},"",""]
["III.7.","Ostatní výnosy",82]
["III.8.","Ostatní náklady",83]
["III.9.","Daň z příjmů z běžné činnosti",84]
["III.10.","Zisk nebo ztráta z běžné činnosti po zdanění",85,null,null,{"$f":"IF(F70&F71&F78&F83&F84&F85&F86&F87<>\"\",SUM(F70,F71,F78,F85)-SUM(F83,F84,F86,F87),\"\")","v":""},{"$f":"IF(G70&G71&G78&G83&G84&G85&G86&G87<>\"\",SUM(G70,G71,G78,G85)-SUM(G83,G84,G86,G87),\"\")","v":""},"",""]
["III.11.","Mimořádné náklady",86]
["III.12.","Mimořádné výnosy",87]
["III.13.","Mimořádný zisk nebo ztráta",88,null,null,{"$f":"IF(F89&F90<>\"\",F90-SUM(F89),\"\")","v":""},{"$f":"IF(G89&G90<>\"\",G90-SUM(G89),\"\")","v":""},{"$f":"IF(H89&H90<>\"\",H90-SUM(H89),\"\")","v":""},{"$f":"IF(I86&I87&I88<>\"\",SUM(I86)-SUM(I87,I88),\"\")","v":""}]
["III.14.","Daň z příjmů z mimořádné činnosti",89]
["III.15.","Ostatní daně neuvedené v předcházejících položkách",90]
["III.16.","Zisk nebo ztráta za účetní období",91,null,null,{"$f":"IF(F88&F91&F92&F93<>\"\",SUM(F88,F91)-SUM(F92,F93),\"\")","v":""},{"$f":"IF(G88&G91&G92&G93<>\"\",SUM(G88,G91)-SUM(G92,G93),\"\")","v":""},{"$f":"IF(H88&H91&H92&H93<>\"\",SUM(H88,H91)-SUM(H92,H93),\"\")","v":""},{"$f":"IF(I88&I91&I92&I93<>\"\",SUM(I88,I91)-SUM(I92,I93),\"\")","v":""}]