{"id":1580,"date":"2024-05-29T15:17:34","date_gmt":"2024-05-29T15:17:34","guid":{"rendered":"https:\/\/capila.io\/?p=1580"},"modified":"2024-05-29T15:23:39","modified_gmt":"2024-05-29T15:23:39","slug":"how-to-effectively-manage-the-general-meeting-and-ensure-proper-approval-of-the-financial-statements","status":"publish","type":"post","link":"https:\/\/capila.io\/sk\/2024\/05\/29\/how-to-effectively-manage-the-general-meeting-and-ensure-proper-approval-of-the-financial-statements\/","title":{"rendered":"Ako efekt\u00edvne riadi\u0165 valn\u00e9 zhroma\u017edenie a zabezpe\u010di\u0165 spr\u00e1vne schv\u00e1lenie \u00fa\u010dtovnej z\u00e1vierky"},"content":{"rendered":"

Valn\u00e9 zhroma\u017edenie je neoddelite\u013enou s\u00fa\u010das\u0165ou riadenia ka\u017edej spolo\u010dnosti a m\u00e1 z\u00e1sadn\u00fd v\u00fdznam pre jej finan\u010dn\u00e9 zdravie a transparentnos\u0165. \u010ci u\u017e ide o schv\u00e1lenie \u00fa\u010dtovnej z\u00e1vierky, rozhodovanie o rozdelen\u00ed zisku, alebo vo\u013ebu aud\u00edtora, ka\u017ed\u00fd krok vy\u017eaduje d\u00f4kladn\u00fa pr\u00edpravu a zrozumite\u013en\u00fa komunik\u00e1ciu. V tomto \u010dl\u00e1nku v\u00e1m prin\u00e1\u0161ame podrobn\u00fd preh\u013ead o tom, \u010do v\u0161etko obn\u00e1\u0161a organiz\u00e1cia valn\u00e9ho zhroma\u017edenia, a ak\u00e9 k\u013e\u00fa\u010dov\u00e9 aspekty by ste nemali prehliadnu\u0165. Ponorte sa do \u010d\u00edtania a zistite, ako m\u00f4\u017ee efekt\u00edvne veden\u00e9 valn\u00e9 zhroma\u017edenie prispie\u0165 nielen k splneniu pr\u00e1vnych po\u017eiadaviek, ale aj k posilneniu d\u00f4very a spokojnosti vlastn\u00edkov alebo akcion\u00e1rov.<\/span>\u00a0<\/span><\/p>\n

 <\/p>\n

Frekvencia a Term\u00edny Valn\u00e9ho Zhroma\u017edenia<\/span><\/b>\u00a0<\/span><\/p>\n

Valn\u00e9 zhroma\u017edenie (VZ) je neoddelite\u013enou s\u00fa\u010das\u0165ou \u017eivota ka\u017edej spolo\u010dnosti a malo by sa kona\u0165 aspo\u0148 raz ro\u010dne. Zvy\u010dajne sa uskuto\u010d\u0148uje do \u0161iestich mesiacov po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia, \u010do znamen\u00e1 najnesk\u00f4r do 30. j\u00fana. V mimoriadnych situ\u00e1ci\u00e1ch, ako s\u00fa ne\u010dakan\u00e9 udalosti alebo potreba rie\u0161i\u0165 urgentn\u00e9 z\u00e1le\u017eitosti, m\u00f4\u017ee by\u0165 VZ zvolan\u00e9 aj sk\u00f4r. Ak sa rozhodnete valn\u00e9 zhroma\u017edenie nezvola\u0165, m\u00f4\u017ee to ma\u0165 rozli\u010dn\u00e9 pr\u00e1vne n\u00e1sledky, ktor\u00fdm je lep\u0161ie sa vyhn\u00fa\u0165.<\/span>\u00a0<\/span><\/p>\n

Schv\u00e1lenie \u00fa\u010dtovnej z\u00e1vierky<\/span><\/b>\u00a0<\/span><\/p>\n

Jednou z hlavn\u00fdch \u00faloh valn\u00e9ho zhroma\u017edenia je schv\u00e1li\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku, ktor\u00e1 poskytuje preh\u013ead o finan\u010dnom stave a v\u00fdsledkoch hospod\u00e1renia spolo\u010dnosti za uplynul\u00e9 obdobie. Okrem toho VZ schva\u013euje aj rozdelenie zisku alebo \u00fahradu straty. \u010eal\u0161\u00edm d\u00f4le\u017eit\u00fdm bodom na programe je schva\u013eovanie v\u00fdro\u010dnej spr\u00e1vy spolo\u010dnosti a vo\u013eba aud\u00edtora, ak je spolo\u010dnos\u0165 auditovan\u00e1.<\/span>\u00a0<\/span><\/p>\n

Rozdelenie Zisku<\/span><\/b>\u00a0<\/span><\/p>\n

Rozdelenie zisku je d\u00f4le\u017eitou \u010das\u0165ou rozhodnut\u00ed prijat\u00fdch na valnom zhroma\u017eden\u00ed. Zisk m\u00f4\u017ee by\u0165 prerozdelen\u00fd medzi spolo\u010dn\u00edkov vo forme dividend (podielov) na zisku, ktor\u00e9 s\u00fa priamo vypl\u00e1can\u00e9 jednotliv\u00fdm podielnikom. Alternat\u00edvne m\u00f4\u017ee by\u0165 zisk pou\u017eit\u00fd na zv\u00fd\u0161enie z\u00e1kladn\u00e9ho imania spolo\u010dnosti alebo na vytvorenie a doplnenie rezervn\u00fdch fondov, ktor\u00e9 sl\u00fa\u017eia na krytie bud\u00facich riz\u00edk a potrieb spolo\u010dnosti. Je d\u00f4le\u017eit\u00e9 si uvedomi\u0165, \u017ee ak spolo\u010dnos\u0165 dosiahla v predo\u0161lom roku zisk e\u0161te neznamen\u00e1, \u017ee vyplatenie dividend je dobr\u00fd n\u00e1pad. Spolo\u010dnos\u0165 toti\u017e potrebuje na vyplatenie ma\u0165 dostatok finan\u010dn\u00fdch prostriedkov na bankov\u00fdch \u00fa\u010dtoch. V pr\u00edpade, \u017ee spolo\u010dnos\u0165 pl\u00e1nuje vy\u0161\u0161ie v\u00fddavky v nasleduj\u00facich mesiacoch alebo m\u00e1 n\u00edzky stav na bankov\u00fdch \u00fa\u010dtoch z in\u00fdch d\u00f4vodov, je potrebn\u00e9 si vyplatenie dividend dobre rozmyslie\u0165, aby mala spolo\u010dnos\u0165 aj po v\u00fdplate dividend dostato\u010dn\u00fd obnos k dispoz\u00edcii. Ak by sa spolo\u010dnos\u0165 rozhodla nevyu\u017ei\u0165 mo\u017enos\u0165 vyplatenia dividend vlastn\u00edkom spolo\u010dnosti, ni\u010d sa nedeje, ke\u010f\u017ee je mo\u017en\u00e9 schv\u00e1li\u0165 rozdelenie zisku aj na \u010fal\u0161\u00edch riadnych (zvolan\u00e9 o rok) alebo mimoriadnych (zvolan\u00e9 kedyko\u013evek) valn\u00fdch zhroma\u017edeniach.<\/span>\u00a0<\/span><\/p>\n

Z\u00e1konn\u00fd Rezervn\u00fd Fond<\/span><\/b>\u00a0<\/span><\/p>\n

Z\u00e1konn\u00fd rezervn\u00fd fond je povinnou s\u00fa\u010das\u0165ou s\u00favahy ka\u017edej spolo\u010dnosti. Tento fond je ur\u010den\u00fd na krytie potenci\u00e1lnych bud\u00facich str\u00e1t a nepredv\u00eddan\u00fdch finan\u010dn\u00fdch riz\u00edk. Spolo\u010dnosti s\u00fa povinn\u00e9 pravidelne dop\u013a\u0148a\u0165 tento fond o 5% z \u010dist\u00e9ho zisku a\u017e do dosiahnutia z\u00e1konom stanovenej v\u00fd\u0161ky, ktor\u00e1 predstavuje 10 % z\u00e1kladn\u00e9ho imania. Op\u00e4\u0165 je potrebn\u00e9 si uvedomi\u0165, \u017ee z\u00e1konn\u00fd rezervn\u00fd fond predstavuje iba \u00fa\u010dtovn\u00fa oper\u00e1ciu, peniaze za\u00fa\u010dtovan\u00e9 na z\u00e1konnom rezervnom fonde nemusia by\u0165 zaslan\u00e9 na in\u00fd bankov\u00fd \u00fa\u010det alebo nemusia by\u0165 \u0161pecificky oddelen\u00e9 na existuj\u00facich bankov\u00fdch \u00fa\u010dtoch.<\/span>\u00a0<\/span><\/p>\n

Dividendy a Zr\u00e1\u017ekov\u00e1 Da\u0148 z Dividend<\/span><\/b>\u00a0<\/span><\/p>\n

Pri v\u00fdplate dividend spolo\u010dn\u00edkom (fyzick\u00fdm osob\u00e1m - rezidentom SR) mus\u00ed spolo\u010dnos\u0165 zrazi\u0165 a odvies\u0165 zr\u00e1\u017ekov\u00fa da\u0148 vo v\u00fd\u0161ke 7 % (plat\u00ed pre zisky vytvoren\u00e9 v \u00fa\u010dtovn\u00fdch obdobiach do konca roku 2023), respekt\u00edve 10% (od roku 1.1.2024). T\u00e1to da\u0148 sa uplat\u0148uje na cel\u00fa sumu vyplaten\u00fdch dividend a je povinnos\u0165ou spolo\u010dnosti zabezpe\u010di\u0165 jej spr\u00e1vne odvedenie spr\u00e1vcovi dane. Platite\u013e dane mus\u00ed odvies\u0165 zrazen\u00fa da\u0148 do 15. d\u0148a nasleduj\u00faceho mesiaca po mesiaci, v ktorom boli dividendy vyplaten\u00e9. Okrem toho, je potrebn\u00e9 odosla\u0165 aj tla\u010divo \"Ozn\u00e1menie platite\u013ea dane o zrazen\u00ed a odveden\u00ed dane vyberanej zr\u00e1\u017ekou\" do tej istej lehoty na Finan\u010dn\u00fa spr\u00e1vu. V pr\u00edpade, \u017ee je vlastn\u00edkom spolo\u010dnosti pr\u00e1vnick\u00e1 osoba, nepodliehaj\u00fa vo v\u00e4\u010d\u0161ine pr\u00edpadov dividendy zr\u00e1\u017ekovej dani.<\/span>\u00a0<\/span><\/p>\n

Ozn\u00e1menie o Schv\u00e1len\u00ed \u00da\u010dtovnej Z\u00e1vierky<\/span><\/b>\u00a0<\/span><\/p>\n

Po schv\u00e1len\u00ed \u00fa\u010dtovnej z\u00e1vierky na valnom zhroma\u017eden\u00ed mus\u00ed spolo\u010dnos\u0165 ozn\u00e1mi\u0165 t\u00fato skuto\u010dnos\u0165 do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok. Tento krok je nevyhnutn\u00fd pre pr\u00e1vnu platnos\u0165 \u00fa\u010dtovn\u00fdch dokumentov a zabezpe\u010denie transparentnosti finan\u010dn\u00e9ho hospod\u00e1renia spolo\u010dnosti. Registr\u00e1cia z\u00e1vierky je tie\u017e d\u00f4le\u017eit\u00e1 pre splnenie z\u00e1konn\u00fdch povinnost\u00ed vo\u010di regula\u010dn\u00fdm org\u00e1nom. Mnoh\u00e9 spolo\u010dnosti sa z praktick\u00fdch d\u00f4vodov rozhodn\u00fa schv\u00e1li\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku na valnom zhroma\u017eden\u00ed e\u0161te pred podan\u00edm da\u0148ov\u00e9ho priznania (teda do 31.3. alebo do 30.6.). V takom pr\u00edpade nie je potrebn\u00e9 pod\u00e1va\u0165 osobitn\u00e9 Ozn\u00e1menie o Schv\u00e1len\u00ed \u00da\u010dtovnej Z\u00e1vierky, ke\u010f\u017ee podan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka u\u017e obsahuje inform\u00e1ciu o schv\u00e1len\u00ed.<\/span>\u00a0<\/span><\/p>\n

In\u00e9 D\u00f4le\u017eit\u00e9 Body<\/span><\/b>\u00a0<\/span><\/p>\n

Okrem vy\u0161\u0161ie uveden\u00fdch bodov by spolo\u010dnosti mali venova\u0165 pozornos\u0165 aj nieko\u013ek\u00fdm \u010fal\u0161\u00edm aspektom. Pri schva\u013eovan\u00ed \u00fa\u010dtovnej z\u00e1vierky je d\u00f4le\u017eit\u00e9 dba\u0165 na ochranu verite\u013eov a sledova\u0165 znaky kr\u00edzy alebo \u00fapadku spolo\u010dnosti, aby sa predi\u0161lo pr\u00e1vnym probl\u00e9mom.<\/span>\u00a0<\/span><\/p>\n

 <\/p>\n

Jasn\u00fd preh\u013ead a \u0161trukturovan\u00e9 riadenie valn\u00e9ho zhroma\u017edenia a \u00fa\u010dtovnej z\u00e1vierky s\u00fa z\u00e1kladn\u00fdmi krokmi k zabezpe\u010deniu transparentnosti a d\u00f4very vo va\u0161ej spolo\u010dnosti. D\u00f4le\u017eit\u00e9 je nielen dodr\u017eiava\u0165 pr\u00e1vne normy, ale aj rozumie\u0165 ich dopadu na va\u0161e ka\u017edodenn\u00e9 podnikanie. V\u00e1\u0161 \u00faspech v podnikan\u00ed sa m\u00f4\u017ee z\u00e1sadne odrazi\u0165 na spr\u00e1vnom rozhodovan\u00ed na valnom zhroma\u017eden\u00ed a na efekt\u00edvnej spr\u00e1ve financi\u00ed. Ak potrebujete pom\u00f4c\u0165 s pr\u00edpravou alebo spracovan\u00edm \u00fa\u010dtovnej z\u00e1vierky, alebo m\u00e1te in\u00e9 ot\u00e1zky o finan\u010dnom riaden\u00ed va\u0161ej spolo\u010dnosti, Capila je v\u00e1m k dispoz\u00edcii. Na\u0161e slu\u017eby a expert\u00edza zabezpe\u010dia nielen splnenie v\u0161etk\u00fdch regulat\u00edvnych po\u017eiadaviek, ale aj prosperitu va\u0161ej firme. V pr\u00edpade ot\u00e1zok, obr\u00e1\u0165te sa na n\u00e1s na tejto adrese: info@capila.io <\/span>info@capila.io<\/span><\/a>\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"

The General Meeting is an integral part of every company’s management and plays a crucial role in its financial health and transparency. Whether it’s approving financial statements, deciding on profit distribution, or selecting an auditor, each step requires thorough preparation and clear communication. This article provides a detailed overview of organizing a general meeting and […]<\/p>","protected":false},"author":4,"featured_media":1586,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/posts\/1580","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/comments?post=1580"}],"version-history":[{"count":2,"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/posts\/1580\/revisions"}],"predecessor-version":[{"id":1583,"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/posts\/1580\/revisions\/1583"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/media\/1586"}],"wp:attachment":[{"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/media?parent=1580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/categories?post=1580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/capila.io\/sk\/wp-json\/wp\/v2\/tags?post=1580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}