{"id":3142,"date":"2020-10-26T15:31:52","date_gmt":"2020-10-26T14:31:52","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3142"},"modified":"2020-12-07T19:00:56","modified_gmt":"2020-12-07T18:00:56","slug":"co-je-to-vlastni-kapital","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/co-je-to-vlastni-kapital\/","title":{"rendered":"Co je to vlastn\u00ed kapit\u00e1l a co ho tvo\u0159\u00ed?"},"content":{"rendered":"<p><strong>Zaj\u00edm\u00e1 v\u00e1s co je to vlastn\u00ed kapit\u00e1l a co ho tvo\u0159\u00ed? V n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku se do\u010dtete v\u00edce o jeho jednotliv\u00fdch \u010d\u00e1stech a o z\u00e1kladech \u00fa\u010dtov\u00e1n\u00ed.<\/strong><\/p>\n<h2>Co je vlastn\u00ed kapit\u00e1l a co ho tvo\u0159\u00ed?<\/h2>\n<p>Vlastn\u00ed kapit\u00e1l je <strong>jm\u011bn\u00ed majitel\u016f nebo spole\u010dn\u00edk\u016f firmy.<\/strong> \u010c\u00edm v\u011bt\u0161\u00ed je jeho pod\u00edl na celkov\u00e9m jm\u011bn\u00ed, t\u00edm v\u00edce je podnik finan\u010dn\u011b stabiln\u00ed. V <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-rozvaha\/\" rel=\"noopener noreferrer\" target=\"_blank\">rozvaze<\/a> se vykazuje na stran\u011b pasiv.<\/p>\n<p>Tvo\u0159\u00ed ho:<\/p>\n<ul>\n<li><strong>z\u00e1kladn\u00ed kapit\u00e1l,<\/strong> kter\u00fd se skl\u00e1d\u00e1 z pen\u011b\u017en\u00edch i nepen\u011b\u017en\u00edch vklad\u016f spole\u010dn\u00edk\u016f, zapisuje se do obchodn\u00edho rejst\u0159\u00edku,<\/li>\n<li><strong>kapit\u00e1lov\u00e9 fondy<\/strong> \u2013 nap\u0159. emisn\u00ed \u00e1\u017eio (tj. rozd\u00edl mezi prodejn\u00ed a nomin\u00e1ln\u00ed cenou akci\u00ed),<\/li>\n<li><strong>fondy ze zisku,<\/strong> do nich\u017e ze z\u00e1kona pat\u0159\u00ed povinn\u00fd rezervn\u00ed fond nebo ostatn\u00ed fondy, kter\u00e9 si stanov\u00ed sama spole\u010dnost,<\/li>\n<li><strong>nerozd\u011blen\u00fd zisk<\/strong> \u2013 slou\u017e\u00ed k investic\u00edm do rozvoje podnik\u00e1n\u00ed, rozd\u011bluje se mezi rezervn\u00ed fondy.<\/li>\n<\/ul>\n<p>Dosahuje-li podnik zisku, vlastn\u00ed kapit\u00e1l roste, v p\u0159\u00edpad\u011b ztr\u00e1ty kles\u00e1. Je-li celkov\u00e1 hodnota aktiv ni\u017e\u0161\u00ed ne\u017e pasiv, jedn\u00e1 se o tzv. <strong>z\u00e1porn\u00fd vlastn\u00ed kapit\u00e1l.<\/strong><\/p>\n<h3>Z\u00e1kladn\u00ed kapit\u00e1l (ZK) <\/h3>\n<p>Z\u00e1kladn\u00ed kapit\u00e1l je tvo\u0159en vklady spole\u010dn\u00edk\u016f, kter\u00e9 vkl\u00e1daj\u00ed do spole\u010dnosti (s r. o., a. s., p\u0159\u00edpadn\u011b dru\u017estva). \u0158ad\u00ed se do <strong>4. \u00fa\u010dtov\u00e9 t\u0159\u00eddy<\/strong> \u2013 Kapit\u00e1lov\u00e9 \u00fa\u010dty a dlouhodob\u00e9 z\u00e1vazky. Jeho v\u00fd\u0161e i zm\u011bny se zachycuj\u00ed na pasivn\u00ed \u00fa\u010det 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l. K n\u011bmu mus\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u00fa\u010detn\u00ed jednotky<\/a> povinn\u011b v\u00e9st analytick\u00e9 \u00fa\u010dty, na nich\u017e odd\u011blen\u011b sleduj\u00ed:<\/p>\n<ul>\n<li>ZK tvo\u0159en\u00fd vklady,<\/li>\n<li>ZK tvo\u0159en\u00fd ze zisku p\u0159\u00edmo i zprost\u0159edkovan\u011b,<\/li>\n<li>vklady jednotliv\u00fdch osob.<\/li>\n<\/ul>\n<h3>Kapit\u00e1lov\u00e9 fondy <\/h3>\n<p>Kapit\u00e1lov\u00e9 fondy, kter\u00e9 jsou dal\u0161\u00ed sou\u010d\u00e1st\u00ed vlastn\u00edho kapit\u00e1lu, <strong>nemaj\u00ed vliv<\/strong> na v\u00fd\u0161i z\u00e1kladn\u00edho a nejsou tvo\u0159eny ze zisku spole\u010dnosti. \u00da\u010dtuje se o nich na pasivn\u00edm \u00fa\u010dtu 413 \u2013 Ostatn\u00ed kapit\u00e1lov\u00e9 fondy. <\/p>\n<p>Pat\u0159\u00ed mezi n\u011b:<\/p>\n<ul>\n<li>ostatn\u00ed kapit\u00e1lov\u00e9 fondy, kter\u00e9 se skl\u00e1daj\u00ed z pen\u011b\u017en\u00edch i nepen\u011b\u017en\u00edch vklad\u016f mimo ZK,<\/li>\n<li>oce\u0148ovac\u00ed rozd\u00edly z p\u0159ecen\u011bn\u00ed majetku a dluh\u016f,<\/li>\n<li>oce\u0148ovac\u00ed rozd\u00edly z p\u0159ecen\u011bn\u00ed p\u0159i p\u0159em\u011bn\u00e1ch,<\/li>\n<li>rozd\u00edly z p\u0159em\u011bn obchodn\u00edch korporac\u00ed,<\/li>\n<li>rozd\u00edly z ocen\u011bn\u00ed p\u0159i p\u0159em\u011bn\u00e1ch obchodn\u00edch korporac\u00ed.<\/li>\n<\/ul>\n<p><iframe loading=\"lazy\" title=\"Z\u00e1klady \u00fa\u010detnictv\u00ed 5. d\u00edl |  Co jsou to pasiva? | Orange Academy\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/pWN458U9N74?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe> <\/p>\n<h3>Fondy ze zisku <\/h3>\n<p>Vlastn\u00ed kapit\u00e1l zahrnuje i fondy ze zisku, kter\u00e9 slou\u017e\u00ed ke kryt\u00ed budouc\u00edch investic podniku. Jejich tvorba spo\u010d\u00edv\u00e1 v odkl\u00e1d\u00e1n\u00ed <strong>\u010d\u00e1sti disponibiln\u00edho zisku<\/strong> (neboli zisku po zdan\u011bn\u00ed) pouze k t\u011bmto \u00fa\u010del\u016fm. Mohou b\u00fdt tvo\u0159eny <strong>povinn\u011b<\/strong> dle <a href=\"https:\/\/businesscenter.podnikatel.cz\/pravo\/zakony\/obchodni-korporace\/\" rel=\"noopener noreferrer\" target=\"_blank\">Z\u00e1kona o obchodn\u00edch korporac\u00edch<\/a>, nebo <strong>dobrovoln\u011b<\/strong> na z\u00e1klad\u011b rozhodnut\u00ed, kter\u00e9 je uvedeno ve spole\u010densk\u00e9 smlouv\u011b \u010di stanov\u00e1ch. Pat\u0159\u00ed sem Rezervn\u00ed fond, o n\u011bm\u017e se \u00fa\u010dtuje na pasivn\u00ed \u00fa\u010det 421, Ned\u011bliteln\u00fd fond \u2013 \u00fa\u010det 422, Statut\u00e1rn\u00ed fondy \u2013 \u016f\u010det 423 a Ostatn\u00ed fondy ze zisku \u2013 \u00fa\u010det 424. <\/p>\n<p>Rezervn\u00ed a ned\u011bliteln\u00fd fond slou\u017e\u00ed ke <strong>kryt\u00ed p\u0159\u00edpadn\u00e9 ztr\u00e1ty.<\/strong> \u00da\u010detn\u00ed jednotky v\u0161ak ji\u017e nejsou tyto fondy (a\u017e na n\u011bkter\u00e9 v\u00fdjimky) povinn\u00e9 tvo\u0159it. Statut\u00e1rn\u00ed i ostatn\u00ed fondy maj\u00ed vytv\u00e1\u0159et obchodn\u00ed korporace ze zisku dle spole\u010densk\u00e9 smlouvy, stanov nebo vnit\u0159n\u00edch sm\u011brnic. <\/p>\n<p><strong>Tip:<\/strong> P\u0159e\u010dt\u011bte si tak\u00e9, <a href=\"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u010dl\u00e1nek o ciz\u00edm kapit\u00e1lu<\/a>.<\/p>\n<h3>Nerozd\u011blen\u00fd zisk <\/h3>\n<p>Nerozd\u011blen\u00fd zisk se pou\u017e\u00edv\u00e1 dle stanoven\u00ed:<\/p>\n<ul>\n<li>Z\u00e1kona o obchodn\u00edch korporac\u00edch, <\/li>\n<li>o st\u00e1tn\u00edm podniku, <\/li>\n<li>spole\u010densk\u00e9 smlouvy,<\/li>\n<li>stanov \u00fa\u010detn\u00ed jednotky.<\/li>\n<\/ul>\n<p>\u00da\u010dtuje se o n\u011bm na pasivn\u00edm \u00fa\u010dt\u011b \u010d. 428. Nepou\u017e\u00edv\u00e1 se u ve\u0159ejn\u00fdch obchodn\u00edch spole\u010dnostech a u individu\u00e1ln\u00edho podnikatele (fyzick\u00fdch osob, kter\u00e9 jsou \u00fa\u010detn\u00edmi jednotkami).<\/p>\n<p>T\u00e9ma vlastn\u00ed kapit\u00e1l je <strong>pom\u011brn\u011b rozs\u00e1hlou sou\u010d\u00e1st\u00ed \u00fa\u010detnictv\u00ed.<\/strong> Chcete-li se o n\u011bm dozv\u011bd\u011bt v\u00edce a nau\u010dit se i \u00fa\u010dtovat o v\u0161ech \u00fa\u010detn\u00edch p\u0159\u00edpadech s n\u00edm spojen\u00fdch, p\u0159ihlaste se na <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\" rel=\"noopener noreferrer\" target=\"_blank\">rekvalifika\u010dn\u00ed kurz Orange Academy<\/a>!<\/p>\n<p><em>Zdroj: managementmania.com, madati.cz, portal.pohoda.cz<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zaj\u00edm\u00e1 v\u00e1s co je to vlastn\u00ed kapit\u00e1l a co ho tvo\u0159\u00ed? V n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku se do\u010dtete v\u00edce o jeho jednotliv\u00fdch \u010d\u00e1stech a o z\u00e1kladech \u00fa\u010dtov\u00e1n\u00ed. Co je vlastn\u00ed kapit\u00e1l a co ho tvo\u0159\u00ed? Vlastn\u00ed kapit\u00e1l je jm\u011bn\u00ed majitel\u016f nebo spole\u010dn\u00edk\u016f firmy. \u010c\u00edm v\u011bt\u0161\u00ed je jeho pod\u00edl na celkov\u00e9m jm\u011bn\u00ed, t\u00edm v\u00edce je podnik finan\u010dn\u011b stabiln\u00ed. [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3144,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14,9],"tags":[17,8,25],"class_list":["post-3142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","category-vzdelavani","tag-ucetnictvi","tag-vzdelavani","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co je to vlastn\u00ed kapit\u00e1l a co ho tvo\u0159\u00ed?<\/title>\n<meta name=\"description\" content=\"Zaj\u00edm\u00e1 v\u00e1s co je to vlastn\u00ed kapit\u00e1l a co ho tvo\u0159\u00ed? 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