{"text_format":"dbase-jsonl-2026-09-30","columns":[{"name":"JAZYK","type":"number","width":1,"decimals":0},{"name":"VZORCISLO","type":"number","width":1,"decimals":0},{"name":"TRIDA","type":"logical","width":1},{"name":"CISUCTU","type":"character","width":7},{"name":"NAZEV","type":"character","width":40},{"name":"TYP","type":"character","width":1},{"name":"DANTYP","type":"number","width":1,"decimals":0},{"name":"ZRUSEN","type":"logical","width":1},{"name":"JVYKAZ","type":"character","width":3}],"n_rows":1458,"rows_kept":1458,"cut":false,"deleted_skipped":0,"read_ended":"whole","bounds":"16MiB/16384/4096/first_that_fit","version":"dbase_level_three","encoding_class":"enc_other","reader":"statdb_count/12"}
[0,0,true,"1","Osnova pro podnikatele","P",1,false,null]
[0,0,true,"2","Osnova pro org.sl.st tu, \u0097SC a p©.org.","P",1,false,null]
[0,0,true,"3","Osnova pro nev\u0098d\u0088le\u0087n\u0082 organizace","P",1,false,null]
[0,0,true,"4","Osnova pro spo©iteln¡ a £v\u0088r. dru\u0091stava","P",1,false,null]
[0,0,true,"5","Osnova pro jednoduch\u0082 £\u0087etnictv¡","J",1,false,null]
[0,1,true,"01","Dlouhodob\u0098 nehmotn\u0098 majetek",null,1,false,null]
[0,1,false,"01000","Dlouhodob\u0098 nehmotn\u0098 majetek","A",1,false,null]
[0,1,false,"01100","Z©izovac¡ v\u0098daje","A",1,false,null]
[0,1,false,"01200","Nehmotn\u0082 v\u0098sledky v\u0098zkumu a v\u0098voje","A",1,false,null]
[0,1,false,"01300","Software","A",1,false,null]
[0,1,false,"01400","Oceniteln  pr va","A",1,false,null]
[0,1,false,"01800","Drobn\u0098 dlouhodob\u0098 nehmotn\u0098 majetek","A",1,false,null]
[0,1,false,"01900","Ostatn¡ dlouhodob\u0098 nehmotn\u0098 majetek","A",1,false,null]
[0,1,true,"02","Dlouhodob\u0098 hmotn\u0098 majetek - odpisovan\u0098",null,1,false,null]
[0,1,false,"02100","Stavby","A",1,false,null]
[0,1,false,"02200","Samostatn\u0082 movit\u0082 v\u0088ci a soubory m.v\u0088c¡","A",1,false,null]
[0,1,false,"02500","P\u0088stitelsk\u0082 celky trval\u0098ch porost\u0096","A",1,false,null]
[0,1,false,"02600","Z kladn¡ st do a ta\u0091n  zv¡©ata","A",1,false,null]
[0,1,false,"02800","Drobn\u0098 dlouhodob\u0098 hmotn\u0098 majetek","A",1,false,null]
[0,1,false,"02900","Ostatn¡ dlouhodob\u0098 hmotn\u0098 majetek","A",1,false,null]
[0,1,true,"03","Dlouhodob\u0098 hmotn\u0098 majetek - neodpisovan\u0098",null,1,false,null]
[0,1,false,"03100","Pozemky","A",1,false,null]
[0,1,false,"03200","Um\u0088leck  d¡la a sb¡rky","A",1,false,null]
[0,1,true,"04","Po©¡zen¡ dlouhodob.nehmot.a hmot.maj.",null,1,false,null]
[0,1,false,"04000","Po©¡zen¡ dlouhodob.nehmot.a hmot.maj.","A",1,false,null]
[0,1,false,"04100","Po©¡zen¡ dlouhodob\u0082ho nehmotn\u0082ho maj.","A",1,false,null]
[0,1,false,"04200","Po©¡zen¡ dlouhodob\u0082ho hmotn\u0082ho majeteku","A",1,false,null]
[0,1,true,"05","Poskytnut\u0082 z lohy na dl.nehm.a hm.maj.",null,1,false,null]
[0,1,false,"05000","Poskytnut\u0082 z lohy na dl.nehm.a hm.maj.","A",1,false,null]
[0,1,false,"05100","Poskytnut\u0082 z lohy na dl.nehm.maj.","A",1,false,null]
[0,1,false,"05200","Poskytnut\u0082 z lohy na dlouhodob\u0098 hm.maj.","A",1,false,null]
[0,1,true,"06","Dlouhodob\u0098 finan\u0087n¡ majetek",null,1,false,null]
[0,1,false,"06100","Pod¡l.cenn\u0082 pap.a vkl. v pod.s rozh.vl.","A",1,false,null]
[0,1,false,"06200","Pod¡l.cenn\u0082 pap.a vkl. v pod.s podst.vl.","A",1,false,null]
[0,1,false,"06300","Ostatn¡ dlouhodob\u0082 cenn\u0082 pap¡ry a vklady","A",1,false,null]
[0,1,false,"06600","P\u0096j\u0087ky podnik\u0096m ve skupin\u0088","A",1,false,null]
[0,1,false,"06700","Ostatn¡ p\u0096j\u0087ky","A",1,false,null]
[0,1,false,"06900","Ostatn¡ dlouhodob\u0098 finan\u0087n¡ majetek","A",1,false,null]
[0,1,true,"07","Opr vky k dlouhodob\u0082mu nehmotn\u0082mu maj.",null,1,false,null]
[0,1,false,"07000","Opr vky k dlouhodob\u0082mu nehmotn\u0082mu maj.","P",1,false,null]
[0,1,false,"07100","Opr vky ke z©izovac¡m v\u0098daj\u0096m","P",1,false,null]
[0,1,false,"07200","Opr vky k nehm.v\u0098sl. v\u0098zkumu a v\u0098voje","P",1,false,null]
[0,1,false,"07300","Opr vky k software","P",1,false,null]
[0,1,false,"07400","Opr vky k oceniteln\u0098m pr v\u0096m","P",1,false,null]
[0,1,false,"07800","Opr vky k drobn\u0082mu dlouhodob.nehm.maj.","P",1,false,null]
[0,1,false,"07900","Opr vky k ostatn¡mu dlouhodob.nehm.maj.","P",1,false,null]
[0,1,true,"08","Opr vky k dlouhodob\u0082mu hmotn\u0082mu majetku",null,1,false,null]
[0,1,false,"08100","Opr vky ke stavb m","P",1,false,null]
[0,1,false,"08200","Opr vky k sam.movit.v\u0088cem a soub.m.v\u0088c¡","P",1,false,null]
[0,1,false,"08500","Opr vky k p\u0088stitelsk\u0098m celk\u0096m a trv.p.","P",1,false,null]
[0,1,false,"08600","Opr vky k z kl.st du a ta\u0091n\u0098m zv¡©at\u0096m","P",1,false,null]
[0,1,false,"08800","Opr vky k drobn\u0082mu dlouhodob.hmot.maj.","P",1,false,null]
[0,1,false,"08900","Opr vky k ostatn¡mu dlouhodob.hmot.maj.","P",1,false,null]
[0,1,true,"09","Opravn\u0082 polo\u0091ky k dlouhodob\u0082mu majetku",null,1,false,null]
[0,1,false,"09100","Opravn  polo\u0091ka k dlouhodob.nehmot.maj.","A",1,false,null]
[0,1,false,"09110","Opr.pol. ke z©izovac¡m v\u0098daj\u0096m","A",1,false,null]
[0,1,false,"09120","Opr.pol. k nehm.v\u0098sled.v\u0098zkumu a v\u0098voje","A",1,false,null]
[0,1,false,"09130","Opr.pol. k software","A",1,false,null]
[0,1,false,"09140","Opr.pol. k oceniteln\u0098m pr v\u0096m","A",1,false,null]
[0,1,false,"09150","Opr.pol. k ostatn¡mu dl. nehm. majetku","A",1,false,null]
[0,1,false,"09200","Opravn  polo\u0091ka k dlouhodob.hmot.maj.","A",1,false,null]
[0,1,false,"09210","Opr.pol. k pozemk\u0096m","A",1,false,null]
[0,1,false,"09220","Opr.pol. ke stavb m","A",1,false,null]
[0,1,false,"09230","Opr.pol. k soubor\u0096m a samost. mov. v\u0088cem","A",1,false,null]
[0,1,false,"09240","Opr.pol. k p\u0088stitelsk\u0098m celk\u0096m","A",1,false,null]
[0,1,false,"09250","Opr.pol. k z kl.st du a ta\u0091n\u0098m zv¡©at\u0096m","A",1,false,null]
[0,1,false,"09260","Opr.pol. k jin\u0082mu dlouhodob. hm. majetku","A",1,false,null]
[0,1,false,"09300","Opravn  polo\u0091ka k dl.nedokon\u0087.nehm.maj.","A",1,false,null]
[0,1,false,"09400","Opravn  polo\u0091ka k dl.nedokon\u0087.hmot.maj.","A",1,false,null]
[0,1,false,"09500","Opravn  polo\u0091ka k poskytnut\u0098m z loh m","A",1,false,null]
[0,1,false,"09510","Opr.pol. na poskyt. z lohy na NHIM","A",1,false,null]
[0,1,false,"09520","Opr.pol. na poskyt. z lohy na HIM","A",1,false,null]
[0,1,false,"09600","Opravn  polo\u0091ka k dlouhodob.fin.maj.","A",1,false,null]
[0,1,false,"09610","Opr.pol.k pod¡l.cenn\u0098m pap¡r\u0096m-rozh.vliv","A",1,false,null]
[0,1,false,"09620","Opr.pol.k pod¡l.cenn\u0098m pap¡r\u0096m-pods.vliv","A",1,false,null]
[0,1,false,"09630","Opr.pol. k ostatn¡m cenn\u0098m pap¡r\u0096m a vk.","A",1,false,null]
[0,1,false,"09640","Opr.pol. k p\u0096j\u0087k m ve skupin\u0088","A",1,false,null]
[0,1,false,"09650","Opr.pol. k jin\u0082mu dlouhodob.fin. majetku","A",1,false,null]
[0,1,false,"09700","Opravn  polo\u0091ka k nabyt\u0082mu majetku","A",1,false,null]
[0,1,false,"09800","Opr vky k opravn\u0082 polo\u0091ce k nabyt\u0082mu m.","P",1,false,null]
[0,1,true,"11","Materi l",null,1,false,null]
[0,1,false,"11100","Po©¡zen¡ materi lu","A",1,false,null]
[0,1,false,"11200","Materi l na sklad\u0088","A",1,false,null]
[0,1,false,"11900","Materi l na cest\u0088","A",1,false,null]
[0,1,true,"12","Z soby vlastn¡ v\u0098roby",null,1,false,null]
[0,1,false,"12100","Nedokon\u0087en  v\u0098roba","A",1,false,null]
[0,1,false,"12200","Polotovary vlastn¡ v\u0098roby","A",1,false,null]
[0,1,false,"12300","V\u0098robky","A",1,false,null]
[0,1,false,"12400","Zv¡©ata","A",1,false,null]
[0,1,true,"13","Zbo\u0091¡",null,1,false,null]
[0,1,false,"13100","Po©¡zen¡ zbo\u0091¡","A",1,false,null]
[0,1,false,"13200","Zbo\u0091¡ na sklad\u0088 a v prodejn ch","A",1,false,null]
[0,1,false,"13900","Zbo\u0091¡ na cest\u0088","A",1,false,null]
[0,1,true,"19","Opravn\u0082 polo\u0091ky k z sob m",null,1,false,null]
[0,1,false,"19100","Opravn  polo\u0091ka k materi lu","A",1,false,null]
[0,1,false,"19200","Opravn  polo\u0091ka k nedokon\u0087en\u0082 v\u0098rob\u0088","A",1,false,null]
[0,1,false,"19300","Opravn  polo\u0091ka k polotovar\u0096m vl.v\u0098r.","A",1,false,null]
[0,1,false,"19400","Opravn  polo\u0091ka k v\u0098robk\u0096m","A",1,false,null]
[0,1,false,"19500","Opravn  polo\u0091ka ke zv¡©at\u0096m","A",1,false,null]
[0,1,false,"19600","Opravn  polo\u0091ka ke zbo\u0091¡","A",1,false,null]
[0,1,true,"21","Pen¡ze",null,1,false,null]
[0,1,false,"21000","Pen¡ze","A",1,false,null]
[0,1,false,"21100","Pokladna","A",1,false,null]
[0,1,false,"21300","Ceniny","A",1,false,null]
[0,1,true,"22","\u0097\u0087ty v bank ch",null,1,false,null]
[0,1,false,"22100","Bankovn¡ £\u0087ty","A",1,false,null]
[0,1,false,"22200","Bankovn¡ £\u0087ty klient\u0096","A",1,false,null]
[0,1,true,"23","B\u0088\u0091n\u0082 bankovn¡ £v\u0088ry",null,1,false,null]
[0,1,false,"23100","Kr tkodob\u0082 bankovn¡ £v\u0088ry","P",1,false,null]
[0,1,false,"23200","Eskontn¡ £v\u0088ry","P",1,false,null]
[0,1,true,"24","Jin\u0082 kr tkodob\u0082 finan\u0087n¡ v\u0098pomoci",null,1,false,null]
[0,1,false,"24100","Emitovan\u0082 kr tkodob\u0082 dluhopisy","P",1,false,null]
[0,1,false,"24900","Ostatn¡ kr tkodob\u0082 finan\u0087n¡ v\u0098pomoci","P",1,false,null]
[0,1,true,"25","Kr tkodob\u0098 finan\u0087n¡ majetek",null,1,false,null]
[0,1,false,"25100","Majetkov\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,1,false,"25200","Vlastn¡ akcie a vlastn¡ obchodn¡ pod¡ly","A",1,false,null]
[0,1,false,"25300","Dlu\u0091n\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,1,false,"25500","Vlastn¡ dluhopisy-kr tkodob\u0088 dr\u0091en\u0082","A",1,false,null]
[0,1,false,"25510","Vlastn¡ dluhopisy-dlouhodob\u0088 dr\u0091en\u0082","A",1,false,null]
[0,1,false,"25600","Ostatn¡ cenn\u0082 pap¡ry","A",1,false,null]
[0,1,true,"26","P©evody mezi finan\u0087n¡mi £\u0087ty",null,1,false,null]
[0,1,false,"26100","Pen¡ze na cest\u0088","A",1,false,null]
[0,1,true,"29","Opravn\u0082 polo\u0091ky ke kr tkodob.fin.maj.",null,1,false,null]
[0,1,false,"29100","Opravn  polo\u0091ka k majet.cenn\u0098m pap¡r\u0096m","A",1,false,null]
[0,1,false,"29300","Opravn  polo\u0091ka k dlu\u0091n\u0098m cenn\u0098m pap¡r\u0096m","A",1,false,null]
[0,1,true,"31","Pohled vky",null,1,false,null]
[0,1,false,"31100","Pohled vky z obch. styku-kr tkodob\u0082","A",1,false,null]
[0,1,false,"31110","Pohled vky z obch. styku-dlouhodob\u0082","A",1,false,null]
[0,1,false,"31200","Sm\u0088nky k inkasu - kr tkodob\u0082","A",1,false,null]
[0,1,false,"31210","Sm\u0088nky k inkasu - dlouhodob\u0082","A",1,false,null]
[0,1,false,"31300","Pohl. za eskont. cenn\u0082 pap¡ry-kr tkodob\u0082","A",1,false,null]
[0,1,false,"31310","Pohl. za eskont. cenn\u0082 pap¡ry-dlouhodob\u0082","A",1,false,null]
[0,1,false,"31400","Poskytnut\u0082 kr tk.prov.z lohy-obch.styk","A",1,false,null]
[0,1,false,"31410","Poskytnut\u0082 dlouh.prov.z lohy-obch.styk","A",1,false,null]
[0,1,false,"31430","Poskytnut\u0082 provozn¡ z lohy na z soby","A",1,false,null]
[0,1,false,"31500","Ostatn¡ pohled vky - kr tkodob\u0082","A",1,false,null]
[0,1,false,"31510","Ostatn¡ pohled vky - dlouhodob\u0082","A",1,false,null]
[0,1,true,"32","Z vazky",null,1,false,null]
[0,1,false,"32100","Dodavatel\u0082","P",1,false,null]
[0,1,false,"32200","Sm\u0088nky k £hrad\u0088","P",1,false,null]
[0,1,false,"32400","P©ijat\u0082 z lohy","P",1,false,null]
[0,1,false,"32500","Ostatn¡ z vazky","P",1,false,null]
[0,1,false,"32600","Z vazky v\u0096\u0087i klient\u0096m","P",1,false,null]
[0,1,false,"32700","Z vazky v\u0096\u0087i trh\u0096m","P",1,false,null]
[0,1,true,"33","Z£\u0087tov n¡ se zam\u0088stnanci a institucemi",null,1,false,null]
[0,1,false,"33100","Zam\u0088stnanci","P",1,false,null]
[0,1,false,"33300","Ostatn¡ z vazky v\u0096\u0087i zam\u0088stnanc\u0096m","P",1,false,null]
[0,1,false,"33500","Pohled vky za zam\u0088stnanci-kr tkodob\u0082","A",1,false,null]
[0,1,false,"33510","Pohled vky za zam\u0088stnanci-dlouhodob\u0082","A",1,false,null]
[0,1,false,"33600","Z£\u0087tov.s institucemi soc.a zdrav.zabezp.","P",1,false,null]
[0,1,true,"34","Z£\u0087tov n¡ dan¡ a dotac¡",null,1,false,null]
[0,1,false,"34100","Da¤ z p©¡jm\u0096","P",1,false,null]
[0,1,false,"34200","Ostatn¡ p©¡m\u0082 dan\u0088","P",1,false,null]
[0,1,false,"34300","Da¤ z p©idan\u0082 hodnoty","P",1,false,null]
[0,1,false,"34500","Ostatn¡ dan\u0088 a poplatky","P",1,false,null]
[0,1,false,"34600","Dotace ze st tn¡ho rozpo\u0087tu","P",1,false,null]
[0,1,false,"34700","Ostatn¡ dotace","P",1,false,null]
[0,1,true,"35","Pohled vky ke spole\u0087n¡k\u0096m a sdru\u0091en¡",null,1,false,null]
[0,1,false,"35110","Dl.pohl.k podnik\u0096m ve skupin\u0088-rozhod.vl.","A",1,false,null]
[0,1,false,"35120","Dl.pohl.k podnik\u0096m ve skupin\u0088-podst.vliv","A",1,false,null]
[0,1,false,"35130","Kr.pohl.k podnik\u0096m ve skup.-rozhod. vliv","A",1,false,null]
[0,1,false,"35140","Kr.pohl.k podnik\u0096m ve skup.-podstat.vliv","A",1,false,null]
[0,1,false,"35300","Pohled vky za upsan\u0098 vlastn¡ kapit l","A",1,false,null]
[0,1,false,"35400","Pohl.za spole\u0087n¡ky p©i £hr.ztr.-kr tkod.","A",1,false,null]
[0,1,false,"35410","Pohl.za spole\u0087n¡ky p©i £hr.ztr.-dlouhod.","A",1,false,null]
[0,1,false,"35500","Ostatn¡ pohl. za spole\u0087n¡ky - kr tkodob\u0082","A",1,false,null]
[0,1,false,"35510","Ostatn¡ pohl. za spole\u0087n¡ky - dlouhodob\u0082","A",1,false,null]
[0,1,false,"35800","Pohled. k £\u0087astn¡k\u0096m sdru\u0091. - kr tkodob\u0082","A",1,false,null]
[0,1,false,"35810","Pohled. k £\u0087astn¡k\u0096m sdru\u0091. - dlouhodob\u0082","A",1,false,null]
[0,1,true,"36","Z vazky ke spole\u0087n¡k\u0096m a sdru\u0091en¡",null,1,false,null]
[0,1,false,"36100","Z vazky k podnik\u0096m ve skupin\u0088","P",1,false,null]
[0,1,false,"36110","Z vazky k podnik\u0096m ve skupin\u0088-rozh. vliv","P",1,false,null]
[0,1,false,"36120","Z vazky k podnik\u0096m ve skupin\u0088-pods. vliv","P",1,false,null]
[0,1,false,"36400","Z vazky ke spole\u0087n¡k\u0096m p©i rozd\u0088l.zisku","P",1,false,null]
[0,1,false,"36500","Ostatn¡ z vazky ke spole\u0087n¡k\u0096m","P",1,false,null]
[0,1,false,"36600","Z vazky ke spol.a \u0087l.dru\u0091st. ze z v.\u0087in.","P",1,false,null]
[0,1,false,"36700","Z vazky z ups.nezapl.cenn\u0098ch pap.a vkl.","P",1,false,null]
[0,1,false,"36800","Z vazky k £\u0087astn¡k\u0096m sdru\u0091en¡","P",1,false,null]
[0,1,true,"37","Jin\u0082 pohled vky a z vazky",null,1,false,null]
[0,1,false,"37100","Odlo\u0091en  da¤ov  pohled vka a z vazek","P",1,false,null]
[0,1,false,"37300","Nakoupen\u0082 opce","A",1,false,null]
[0,1,false,"37400","Prodan\u0082 opce","A",1,false,null]
[0,1,false,"37500","Pohl. z emitovan\u0098ch dluhopis\u0096-kr tkodob\u0082","A",1,false,null]
[0,1,false,"37510","Pohl. z emitovan\u0098ch dluhopis\u0096-dlouhodob\u0082","A",1,false,null]
[0,1,false,"37700","Z£\u0087tov n¡ obchod\u0096","A",1,false,null]
[0,1,false,"37800","Jin\u0082 pohled vky - kr tkodob\u0082","A",1,false,null]
[0,1,false,"37810","Jin\u0082 pohled vky - dlouhodob\u0082","A",1,false,null]
[0,1,false,"37900","Jin\u0082 z vazky","P",1,false,null]
[0,1,true,"38","P©echodn\u0082 £\u0087ty aktiv a pas¡v",null,1,false,null]
[0,1,false,"38100","N klady p©¡¨t¡ch obdob¡","A",1,false,null]
[0,1,false,"38200","Komplexn¡ n klady p©¡¨t¡ch obdob¡","A",1,false,null]
[0,1,false,"38300","V\u0098daje p©¡¨t¡ch obdob¡","P",1,false,null]
[0,1,false,"38400","V\u0098nosy p©¡¨t¡ch obdob¡","P",1,false,null]
[0,1,false,"38500","P©¡jmy p©¡¨t¡ch obdob¡","A",1,false,null]
[0,1,false,"38600","Kurzov\u0082 rozd¡ly aktivn¡","A",1,false,null]
[0,1,false,"38700","Kurzov\u0082 rozd¡ly pas¡vn¡","P",1,false,null]
[0,1,false,"38800","Dohadn\u0082 £\u0087ty aktivn¡","A",1,false,null]
[0,1,false,"38900","Dohadn\u0082 £\u0087ty pas¡vn¡","P",1,false,null]
[0,1,true,"39","Opravn  polo\u0091ka k z£\u0087t.vzt.a vnit©.z£\u0087t.",null,1,false,null]
[0,1,false,"39100","Opravn  polo\u0091ka k pohled vk m","A",1,false,null]
[0,1,false,"39110","Opr.pol. k poskytnut\u0098m z loh m","A",1,false,null]
[0,1,false,"39120","Opr.pol. k pohled vk m z obchod. styku","A",1,false,null]
[0,1,false,"39130","Opr.pol. k pohled. ke spole\u0087n¡k\u0096m a sdr.","A",1,false,null]
[0,1,false,"39140","Opr.pol. k pohl. podnik\u0096 s rozh. vlivem","A",1,false,null]
[0,1,false,"39150","Opr.pol. k pohl. podnik\u0096 s podst. vlivem","A",1,false,null]
[0,1,false,"39160","Opr.pol. k jin\u0098m pohled vk m","A",1,false,null]
[0,1,false,"39170","Opr.pol. k pohl. soci ln¡ho zabezpe\u0087en¡","A",1,false,null]
[0,1,false,"39180","Opr.pol. k pohled vk m st tu-da¤ov.pohl.","A",1,false,null]
[0,1,false,"39190","Opr.pol. k odlo\u0091en\u0082 da¤. pohled vce","A",1,false,null]
[0,1,false,"39500","Vnit©n¡ z£\u0087tov n¡","A",1,false,null]
[0,1,false,"39800","Spojovac¡ £\u0087et p©i sdru\u0091en¡-kr tkodob\u0098","A",1,false,null]
[0,1,false,"39810","Spojovac¡ £\u0087et p©i sdru\u0091en¡-dlouhodob\u0098","A",1,false,null]
[0,1,true,"41","Z kladn¡ kapit l a kapit lov\u0082 fondy",null,1,false,null]
[0,1,false,"41100","Z kladn¡ kapit l","P",1,false,null]
[0,1,false,"41200","Emisn¡  \u0091io","P",1,false,null]
[0,1,false,"41300","Ostatn¡ kapit lov\u0082 fondy","P",1,false,null]
[0,1,false,"41400","Oce¤ovac¡ rozd¡ly z p©ecen.maj. a z vaz.","P",1,false,null]
[0,1,true,"42","Fondy ze zisku a p©eveden\u0082 hosp.v\u0098sledky",null,1,false,null]
[0,1,false,"42100","Z konn\u0098 rezervn¡ fond","P",1,false,null]
[0,1,false,"42200","Ned\u0088liteln\u0098 fond","P",1,false,null]
[0,1,false,"42300","Statut rn¡ fondy","P",1,false,null]
[0,1,false,"42700","Ostatn¡ fondy","P",1,false,null]
[0,1,false,"42800","Nerozd\u0088len\u0098 zisk minul\u0098ch let","P",1,false,null]
[0,1,false,"42900","Neuhrazen  ztr ta minul\u0098ch let","P",1,false,null]
[0,1,true,"43","Hospod ©sk\u0098 v\u0098sledek",null,1,false,null]
[0,1,false,"43100","Hospod ©sk\u0098 v\u0098sl. ve schvalovac¡m ©¡zen¡","P",1,false,null]
[0,1,true,"45","Rezervy",null,1,false,null]
[0,1,false,"45100","Rezervy z konn\u0082","P",1,false,null]
[0,1,false,"45400","Rezerva na kurzov\u0082 ztr ty","P",1,false,null]
[0,1,false,"45900","Ostatn¡ rezervy","P",1,false,null]
[0,1,true,"46","Bankovn¡ £v\u0088ry",null,1,false,null]
[0,1,false,"46100","Bankovn¡ £v\u0088ry - b\u0088\u0091n\u0082","P",1,false,null]
[0,1,false,"46110","Bankovn¡ £v\u0088ry - dlouhodob\u0082","P",1,false,null]
[0,1,true,"47","Dlouhodob\u0082 z vazky",null,1,false,null]
[0,1,false,"47100","Dlouhodob\u0082 z vazky k podnik\u0096m ve skupin\u0088","P",1,false,null]
[0,1,false,"47110","Dlouhodob\u0082 z vazky k podnik\u0096m-rozh. vliv","P",1,false,null]
[0,1,false,"47120","Dlouhodob\u0082 z vazky k podnik\u0096m-pods. vliv","P",1,false,null]
[0,1,false,"47130","Kr tkodob\u0082 z vazky k podnik\u0096m-rozh. vliv","P",1,false,null]
[0,1,false,"47140","Kr tkodob\u0082 z vazky k podnik\u0096m-pods. vliv","P",1,false,null]
[0,1,false,"47300","Emitovan\u0082 dluhopisy-kr tkodob\u0082","P",1,false,null]
[0,1,false,"47310","Emitovan\u0082 dluhopisy-dlouhodob\u0082","P",1,false,null]
[0,1,false,"47400","Z vazky z pron jmu-kr tkodob\u0082","P",1,false,null]
[0,1,false,"47410","Z vazky z pron jmu-dlouhodob\u0082","P",1,false,null]
[0,1,false,"47500","Kr tkodob\u0082 p©ijat\u0082 z lohy","P",1,false,null]
[0,1,false,"47510","Dlouhodob\u0082 p©ijat\u0082 z lohy","P",1,false,null]
[0,1,false,"47800","Kr tkodob\u0082 sm\u0088nky k £hrad\u0088-obch.styk","P",1,false,null]
[0,1,false,"47810","Dlouhodob\u0082 sm\u0088nky k £hrad\u0088","P",1,false,null]
[0,1,false,"47820","Kr tkodob\u0082 sm\u0088nky k £hrad\u0088-spole\u0087.,sdru\u0091","P",1,false,null]
[0,1,false,"47900","Ostatn¡ dlouhodob\u0082 z vazky - kr tkodob\u0082","P",1,false,null]
[0,1,false,"47910","Ostatn¡ dlouhodob\u0082 z vazky - dlouhodob\u0082","P",1,false,null]
[0,1,true,"49","Individu ln¡ podnikatel",null,1,false,null]
[0,1,false,"49100","\u0097\u0087et individu ln¡ho podnikatele","P",1,false,null]
[0,1,true,"50","Spot©ebovan\u0082 n kupy",null,1,false,null]
[0,1,false,"50000","Spot©ebovan\u0082 n kupy","N",1,false,null]
[0,1,false,"50100","Spot©eba materi lu","N",1,false,null]
[0,1,false,"50200","Spot©eba energie","N",1,false,null]
[0,1,false,"50300","Spot©eba ostatn¡ch neskladov.dod vek","N",1,false,null]
[0,1,false,"50400","Prodan\u0082 zbo\u0091¡","N",1,false,null]
[0,1,true,"51","Slu\u0091by",null,1,false,null]
[0,1,false,"51000","Slu\u0091by","N",1,false,null]
[0,1,false,"51100","Opravy a udr\u0091ov n¡","N",1,false,null]
[0,1,false,"51200","Cestovn\u0082","N",1,false,null]
[0,1,false,"51300","N klady na reprezentaci","N",1,false,null]
[0,1,false,"51800","Ostatn¡ slu\u0091by","N",1,false,null]
[0,1,true,"52","Osobn¡ n klady",null,1,false,null]
[0,1,false,"52000","Osobn¡ n klady","N",1,false,null]
[0,1,false,"52100","Mzdov\u0082 n klady","N",1,false,null]
[0,1,false,"52200","P©¡jmy spol.a \u0087l.dru\u0091.ze z vis.\u0087innosti","N",1,false,null]
[0,1,false,"52300","Odm\u0088ny \u0087len\u0096m org n\u0096 spol.a dru\u0091stva","N",1,false,null]
[0,1,false,"52400","Z konn\u0082 soci ln¡ poji¨t\u0088n¡","N",1,false,null]
[0,1,false,"52500","Ostatn¡ soci ln¡ poji¨t\u0088n¡","N",1,false,null]
[0,1,false,"52600","Soci ln¡ n klady individu ln¡ho podnik.","N",1,false,null]
[0,1,false,"52700","Z konn\u0082 soci ln¡ n klady","N",1,false,null]
[0,1,false,"52800","Ostatn¡ soci ln¡ n klady","N",1,false,null]
[0,1,true,"53","Dan\u0088 a poplatky",null,1,false,null]
[0,1,false,"53000","Dan\u0088 a poplatky","N",1,false,null]
[0,1,false,"53100","Da¤ silni\u0087n¡","N",1,false,null]
[0,1,false,"53200","Da¤ z nemovitost¡","N",1,false,null]
[0,1,false,"53800","Ostatn¡ dan\u0088 a poplatky","N",1,false,null]
[0,1,true,"54","Jin\u0082 provozn¡ n klady",null,1,false,null]
[0,1,false,"54000","Jin\u0082 provozn¡ n klady","N",1,false,null]
[0,1,false,"54100","Z\u0096statkov  cena prod.dl.nehm. a hm.maj.","N",1,false,null]
[0,1,false,"54200","Prodan\u0098 materi l","N",1,false,null]
[0,1,false,"54300","Dary","N",1,false,null]
[0,1,false,"54400","Smluvn¡ pokuty a £roky z prodlen¡","N",1,false,null]
[0,1,false,"54500","Ostatn¡ pokuty a pen le","N",1,false,null]
[0,1,false,"54600","Odpis pohled vky","N",1,false,null]
[0,1,false,"54800","Ostatn¡ provozn¡ n klady","N",1,false,null]
[0,1,true,"55","Odpisy, rezervy a oprav.polo\u0091ky prov.n.",null,1,false,null]
[0,1,false,"55100","Odpisy dlouhodob.nehmot. a hmot.maj.","N",1,false,null]
[0,1,false,"55200","Tvorba z konn\u0098ch rezerv","N",1,false,null]
[0,1,false,"55400","Tvorba ostatn¡ch rezerv","N",1,false,null]
[0,1,false,"55500","Z£\u0087t.komplex.n klad\u0096 p©¡¨t¡ch obdob¡","N",1,false,null]
[0,1,false,"55700","Z£\u0087t.opr vky k oprav.polo\u0091ce k nab.maj.","N",1,false,null]
[0,1,false,"55800","Tvorba z konn\u0098ch opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,1,false,"55900","Tvorba opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,1,true,"56","Finan\u0087n¡ n klady",null,1,false,null]
[0,1,false,"56000","Finan\u0087n¡ n klady","N",1,false,null]
[0,1,false,"56100","Prodan\u0082 cenn\u0082 pap¡ry a vklady","N",1,false,null]
[0,1,false,"56200","\u0097roky","N",1,false,null]
[0,1,false,"56300","Kursov\u0082 ztr ty","N",1,false,null]
[0,1,false,"56800","Ostatn¡ finan\u0087n¡ n klady","N",1,false,null]
[0,1,true,"57","Rezervy a opr.polo\u0091ky finan.n klad\u0096",null,1,false,null]
[0,1,false,"57400","Tvorba rezerv","N",1,false,null]
[0,1,false,"57900","Tvorba opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,1,true,"58","Mimo© dn\u0082 n klady",null,1,false,null]
[0,1,false,"58000","Mimo© dn\u0082 n klady","N",1,false,null]
[0,1,false,"58100","N klady na zm\u0088nu metody","N",1,false,null]
[0,1,false,"58200","Manka a ¨kody","N",1,false,null]
[0,1,false,"58400","Tvorba rezerv","N",1,false,null]
[0,1,false,"58800","Ostatn¡ mimo© dn\u0082 n klady","N",1,false,null]
[0,1,false,"58900","Tvorba opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,1,true,"59","Dan\u0088 z p©¡jm\u0096 a p©evodov\u0082 £\u0087ty",null,1,false,null]
[0,1,false,"59100","Da¤ z p©¡jm\u0096 z b\u0088\u0091n\u0082 \u0087innosti - splatn ","N",1,false,null]
[0,1,false,"59200","Da¤ z p©¡jm\u0096 z b\u0088\u0091n\u0082 \u0087innosti - odlo\u0091en ","N",1,false,null]
[0,1,false,"59300","Da¤ z p©¡jm\u0096 z mimo©.\u0087innosti - splatn ","N",1,false,null]
[0,1,false,"59400","Da¤ z p©¡jm\u0096 z mimo©.\u0087innosti - odlo\u0091en ","N",1,false,null]
[0,1,false,"59500","Dodate\u0087n\u0082 odvody dan\u0088 z p©¡jm\u0096","N",1,false,null]
[0,1,false,"59600","P©evod pod¡lu na hosp.v\u0098sl.spole\u0087n¡k\u0096m","N",1,false,null]
[0,1,false,"59700","P©evod provozn¡ch n klad\u0096","N",1,false,null]
[0,1,false,"59800","P©evod finan\u0087n¡ch n klad\u0096","N",1,false,null]
[0,1,true,"60","Tr\u0091by za vlastn¡ v\u0098kony a zbo\u0091¡",null,1,false,null]
[0,1,false,"60000","Tr\u0091by za vlastn¡ v\u0098kony a zbo\u0091¡","V",1,false,null]
[0,1,false,"60100","Tr\u0091by za vlastn¡ v\u0098robky","V",1,false,null]
[0,1,false,"60200","Tr\u0091by z prodeje slu\u0091eb","V",1,false,null]
[0,1,false,"60400","Tr\u0091by ze zbo\u0091¡","V",1,false,null]
[0,1,true,"61","Zm\u0088ny stavu vnitropodnikov\u0098ch z sob",null,1,false,null]
[0,1,false,"61000","Zm\u0088ny stavu vnitropodnikov\u0098ch z sob","V",1,false,null]
[0,1,false,"61100","Zm\u0088na stavu nedokon\u0087en\u0082 v\u0098roby","V",1,false,null]
[0,1,false,"61200","Zm\u0088na stavu polotovar\u0096","V",1,false,null]
[0,1,false,"61300","Zm\u0088na stavu v\u0098robk\u0096","V",1,false,null]
[0,1,false,"61400","Zm\u0088na stavu zv¡©at","V",1,false,null]
[0,1,true,"62","Aktivace",null,1,false,null]
[0,1,false,"62000","Aktivace","V",1,false,null]
[0,1,false,"62100","Aktivace materi lu a zbo\u0091¡","V",1,false,null]
[0,1,false,"62200","Aktivace vnitropodnikov\u0098ch slu\u0091eb","V",1,false,null]
[0,1,false,"62300","Aktivace dlouhodob\u0082ho nehmotn\u0082ho majetku","V",1,false,null]
[0,1,false,"62400","Aktivace dlouhodob\u0082ho hmotn\u0082ho majetku","V",1,false,null]
[0,1,true,"64","Jin\u0082 provozn¡ v\u0098nosy",null,1,false,null]
[0,1,false,"64000","Jin\u0082 provozn¡ v\u0098nosy","V",1,false,null]
[0,1,false,"64100","Tr\u0091by z prod.dlouhodob.nehm. a hm.maj.","V",1,false,null]
[0,1,false,"64200","Tr\u0091by z prodeje materi lu","V",1,false,null]
[0,1,false,"64400","Smluvn¡ pokuty a £roky z prodlen¡","V",1,false,null]
[0,1,false,"64600","V\u0098nosy z odepsan\u0098ch pohled vek","V",1,false,null]
[0,1,false,"64800","Jin\u0082 provozn¡ v\u0098nosy","V",1,false,null]
[0,1,true,"65","Z£\u0087tov n¡ rezerv a opr.pol.provoz.v\u0098nos\u0096",null,1,false,null]
[0,1,false,"65200","Z£\u0087tov n¡ z konn\u0098ch rezerv","V",1,false,null]
[0,1,false,"65400","Z£\u0087tov n¡ ostatn¡ch rezerv","V",1,false,null]
[0,1,false,"65500","Z£\u0087t.komplex.n klad\u0096 p©¡¨t¡ch obdob¡","V",1,false,null]
[0,1,false,"65700","Z£\u0087t.opr vky k oprav.polo\u0091.k nabyt.maj.","V",1,false,null]
[0,1,false,"65800","Z£\u0087tov n¡ z konn\u0098ch opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,1,false,"65900","Z£\u0087tov n¡ opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,1,true,"66","Finan\u0087n¡ v\u0098nosy",null,1,false,null]
[0,1,false,"66000","Finan\u0087n¡ v\u0098nosy","V",1,false,null]
[0,1,false,"66100","Tr\u0091by z prodeje cenn\u0098ch pap¡r\u0096 a vklad\u0096","V",1,false,null]
[0,1,false,"66200","\u0097roky","V",1,false,null]
[0,1,false,"66300","Kurzov\u0082 zisky","V",1,false,null]
[0,1,false,"66500","V\u0098nosy z dlouhodob\u0082ho finan\u0087n¡ho majetku","V",1,false,null]
[0,1,false,"66510","V\u0098nosy z dl.fin.maj.-podniky ve skupin\u0088","V",1,false,null]
[0,1,false,"66520","V\u0098nosy z dl.fin.maj.-inv.cen.pap¡ry,vkl.","V",1,false,null]
[0,1,false,"66530","V\u0098nosy z dl.fin.maj.-ostatn¡","V",1,false,null]
[0,1,false,"66600","V\u0098nosy z kr tkodob\u0082ho finan\u0087.majetku","V",1,false,null]
[0,1,false,"66800","Ostatn¡ finan\u0087n¡ v\u0098nosy","V",1,false,null]
[0,1,true,"67","Z£\u0087tov n¡ rezerv a opr.pol.finan\u0087.v\u0098nos\u0096",null,1,false,null]
[0,1,false,"67400","Z£\u0087tov n¡ rezerv","V",1,false,null]
[0,1,false,"67900","Z£\u0087tov n¡ opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,1,true,"68","Mimo© dn\u0082 v\u0098nosy",null,1,false,null]
[0,1,false,"68000","Mimo© dn\u0082 v\u0098nosy","V",1,false,null]
[0,1,false,"68100","V\u0098nosy ze zm\u0088ny metody","V",1,false,null]
[0,1,false,"68400","Z£\u0087tov n¡ rezerv","V",1,false,null]
[0,1,false,"68800","Ostatn¡ mimo© dn\u0082 v\u0098nosy","V",1,false,null]
[0,1,false,"68900","Z£\u0087tov n¡ opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,1,true,"69","P©evodov\u0082 £\u0087ty",null,1,false,null]
[0,1,false,"69700","P©evod provozn¡ch v\u0098nos\u0096","V",1,false,null]
[0,1,false,"69800","P©evod finan\u0087n¡ch v\u0098nos\u0096","V",1,false,null]
[0,1,true,"70","\u0097\u0087ty rozva\u0091n\u0082",null,1,false,null]
[0,1,false,"70100","Po\u0087 te\u0087n¡ £\u0087et rozva\u0091n\u0098","0",1,false,null]
[0,1,false,"70200","Kone\u0087n\u0098 £\u0087et rozva\u0091n\u0098","0",1,false,null]
[0,1,true,"71","\u0097\u0087et zisk\u0096 a ztr t",null,1,false,null]
[0,1,false,"71000","\u0097\u0087et zisk\u0096 a ztr t","0",1,false,null]
[0,1,true,"75","Podrozvahov\u0082 £\u0087ty",null,1,false,null]
[0,2,true,"01","Dlouhodob\u0098 nehmotn\u0098 majetek",null,1,false,null]
[0,2,false,"01200","Nehmotn\u0082 v\u0098sledky v\u0098zkumu a v\u0098voje","A",1,false,null]
[0,2,false,"01300","Software","A",1,false,null]
[0,2,false,"01400","Oceniteln  pr va","A",1,false,null]
[0,2,false,"01800","Drobn\u0098 dlouhodob\u0098 nehmotn\u0098 majetek","A",1,false,null]
[0,2,false,"01900","Ostatn¡ dlouhodob\u0098 nehmotn\u0098 majetek","A",1,false,null]
[0,2,true,"02","Dlouhodob\u0098 hmotn\u0098 majetek odepisovan\u0098",null,1,false,null]
[0,2,false,"02100","Stavby","A",1,false,null]
[0,2,false,"02200","Samostatn\u0082 movit\u0082 v\u0088ci a soubory m.v\u0088c¡","A",1,false,null]
[0,2,false,"02500","P\u0088stitelsk\u0082 celky trval\u0098ch porost\u0096","A",1,false,null]
[0,2,false,"02600","Z kladn¡ st do a ta\u0091n  zv¡©ata","A",1,false,null]
[0,2,false,"02800","Drobn\u0098 dlouhodob\u0098 hmotn\u0098  majetek","A",1,false,null]
[0,2,false,"02900","Ostatn¡ dlouhodob\u0098 hmotn\u0098 majetek","A",1,false,null]
[0,2,true,"03","Dlouhodob\u0098 hmotn\u0098 majetek neodpisovan\u0098",null,1,false,null]
[0,2,false,"03100","Pozemky","A",1,false,null]
[0,2,false,"03200","Um\u0088leck  d¡la a p©edm\u0088ty","A",1,false,null]
[0,2,true,"04","Po©¡zen¡ dlohodob.hmot. a nehmot. maj.",null,1,false,null]
[0,2,false,"04100","Po©¡zen¡ dlouhodob\u0082ho nehmotn\u0082ho majetku","A",1,false,null]
[0,2,false,"04200","Po©¡zen¡ dlouhodob\u0082ho hmotn\u0082ho majetku","A",1,false,null]
[0,2,true,"05","Poskytnut\u0082 z lohy na dl.nehm.a hm.maj.",null,1,false,null]
[0,2,false,"05100","Poskytnut\u0082 z lohy na dlouhod.nehm.maj.","A",1,false,null]
[0,2,false,"05200","Poskytnut\u0082 z lohy na dlouhod.hmotn\u0098 maj.","A",1,false,null]
[0,2,true,"06","Dlohodob\u0098 finan\u0087n¡ majetek",null,1,false,null]
[0,2,false,"06100","Pod¡l.cenn\u0082 pap.a vkl. v pod.s rozh.vl.","A",1,false,null]
[0,2,false,"06200","Pod¡l.cenn\u0082 pap.a vkl. v pod.s podst.vl.","A",1,false,null]
[0,2,false,"06300","Ostatn¡ dlouhodob\u0082 cenn\u0082 pap¡ry a vklady","A",1,false,null]
[0,2,false,"06600","P\u0096j\u0087ky podnik\u0096m ve skupin\u0088","A",1,false,null]
[0,2,false,"06700","Ostatn¡ dlouhodob\u0082 p\u0096j\u0087ky","A",1,false,null]
[0,2,false,"06900","Ostatn¡ dlouhodob\u0098 finan\u0087n¡ majetek","A",1,false,null]
[0,2,true,"07","Opr vky k dlouhodob.nehmotn\u0082mu majetku",null,1,false,null]
[0,2,false,"07200","Opr vky k nehm.v\u0098sledk\u0096m v\u0098zkumu a v\u0098v.","P",1,false,null]
[0,2,false,"07300","Opr vky k software","P",1,false,null]
[0,2,false,"07400","Opr vky k oceniteln\u0098m pr v\u0096m","P",1,false,null]
[0,2,false,"07800","Opr vky k drobn\u0082mu dlouhodob.nehmot.maj.","P",1,false,null]
[0,2,false,"07900","Opr vky k ostatn¡mu dlouhod.nehmot.maj.","P",1,false,null]
[0,2,true,"08","Opr vky k dlohodob.hmotn\u0082mu majetku",null,1,false,null]
[0,2,false,"08100","Opr vky ke stavb m","P",1,false,null]
[0,2,false,"08200","Opr vky k sam.movit.v\u0088cem a soub.m.v\u0088c¡","P",1,false,null]
[0,2,false,"08500","Opr vky k p\u0088stitelsk\u0098m celk\u0096m a trv.p.","P",1,false,null]
[0,2,false,"08600","Opr vky k z kl.st du a ta\u0091n\u0098m zv¡©at\u0096m","P",1,false,null]
[0,2,false,"08800","Opr vky k drobn\u0082mu dlouhodob.hmot.maj.","P",1,false,null]
[0,2,false,"08900","Opr vky k ostatn¡mu dlouhodob.hmot.maj.","P",1,false,null]
[0,2,true,"09","Opravn\u0082 polo\u0091ky k dlouhodob\u0082mu majetku",null,1,false,null]
[0,2,false,"09100","Opravn  polo\u0091ka k dlouhodob.nehmot.maj.","A",1,false,null]
[0,2,false,"09200","Opravn  polo\u0091ka k dlouhodob.hmot.maj.","A",1,false,null]
[0,2,false,"09300","Opravn  polo\u0091ka k dlouhod.nedok.nehm.maj","A",1,false,null]
[0,2,false,"09400","Opravn  polo\u0091ka k dlouhod.nedok.hm.maj.","A",1,false,null]
[0,2,false,"09500","Opravn  polo\u0091ka k poskytnut\u0098m z loh m","A",1,false,null]
[0,2,false,"09600","Opravn  polo\u0091ka k dlouhodob.fin.maj.","A",1,false,null]
[0,2,true,"11","Materi l",null,1,false,null]
[0,2,false,"11100","Po©¡zen¡ materi lu","A",1,false,null]
[0,2,false,"11200","Materi l na sklad\u0088","A",1,false,null]
[0,2,false,"11900","Materi l na cest\u0088","A",1,false,null]
[0,2,true,"12","Z soby vlastn¡ v\u0098roby",null,1,false,null]
[0,2,false,"12100","Nedokon\u0087en  v\u0098roba","A",1,false,null]
[0,2,false,"12200","Polotovary vlastn¡ v\u0098roby","A",1,false,null]
[0,2,false,"12300","V\u0098robky","A",1,false,null]
[0,2,false,"12400","Zv¡©ata","A",1,false,null]
[0,2,true,"13","Zbo\u0091¡",null,1,false,null]
[0,2,false,"13100","Po©¡zen¡ zbo\u0091¡","A",1,false,null]
[0,2,false,"13200","Zbo\u0091¡ na sklad\u0088","A",1,false,null]
[0,2,false,"13900","Zbo\u0091¡ na cest\u0088","A",1,false,null]
[0,2,true,"19","Opravn\u0082 polo\u0091ky k z sob m",null,1,false,null]
[0,2,false,"19100","Opravn  polo\u0091ka k materi lu","A",1,false,null]
[0,2,false,"19200","Opravn  polo\u0091ka k nedokon\u0087en\u0082 v\u0098rob\u0088","A",1,false,null]
[0,2,false,"19300","Opravn  polo\u0091ka k polotovar\u0096m vl.v\u0098r.","A",1,false,null]
[0,2,false,"19400","Opravn  polo\u0091ka k v\u0098robk\u0096m","A",1,false,null]
[0,2,false,"19500","Opravn  polo\u0091ka ke zv¡©at\u0096m","A",1,false,null]
[0,2,false,"19600","Opravn  polo\u0091ka ke zbo\u0091¡","A",1,false,null]
[0,2,true,"20","Vztahy k st t.rozp. a rozp.org.sl.st tu",null,1,false,null]
[0,2,false,"20100","Financov n¡ v\u0098daj\u0096 org. slo\u0091ek st tu","P",1,false,null]
[0,2,false,"20200","Poskytnut\u0082 dotace org. slo\u0091ek st tu","P",1,false,null]
[0,2,false,"20300","Poskytnut\u0082 dotace p©¡sp.organizac¡m","P",1,false,null]
[0,2,false,"20400","Poskytnut\u0082 dotace ostatn¡m subjekt\u0096m","P",1,false,null]
[0,2,false,"20500","Vy£\u0087t.rozp.p©¡j.z b\u0088\u0091.\u0087in.org.slo\u0091.st tu","P",1,false,null]
[0,2,false,"20600","Vy£\u0087tov n¡ rozp.p©¡jm\u0096 z fin.majetku","P",1,false,null]
[0,2,true,"21","Vztahy k st t.rozpo\u0087tu a k rozpo\u0087tu \u0097SC",null,1,false,null]
[0,2,false,"21100","Financov n¡ v\u0098daj\u0096 £zemn¡ch samos.celk\u0096","P",1,false,null]
[0,2,false,"21200","Poskytnut\u0082 dotace £zemn¡m samospr.celk\u0096m","P",1,false,null]
[0,2,false,"21300","Poskytnut\u0082 dotace p©¡sp.organizac¡m","P",1,false,null]
[0,2,false,"21400","Poskytnut\u0082 dotace ostatn¡m subjekt\u0096m","P",1,false,null]
[0,2,false,"21500","Vy£\u0087tov n¡ rozp.p©¡j.z b\u0088\u0091.\u0087in.£z.samos.","P",1,false,null]
[0,2,false,"21600","Vy£\u0087tov n¡ rozp.p©¡jm\u0096 z fin.majetku","P",1,false,null]
[0,2,false,"21700","Z£\u0087tov n¡ p©¡jm\u0096 £zemn¡ch samospr.celk\u0096","P",1,false,null]
[0,2,false,"21800","Z£\u0087tov n¡ v\u0098daj\u0096 £zemn¡ch samospr.celk\u0096","P",1,false,null]
[0,2,true,"22","Limity, b\u0088\u0091n\u0082 a bank.£\u0087ty org.sl.st tu",null,1,false,null]
[0,2,false,"22100","Limity v\u0098daj\u0096","P",1,false,null]
[0,2,false,"22300","Bankovn¡ £\u0087ty k limit\u0096m org.slo\u0091ek st tu","P",1,false,null]
[0,2,false,"22400","B\u0088\u0091n\u0082 £\u0087ty st tn¡ch fond\u0096","P",1,false,null]
[0,2,false,"22500","B\u0088\u0091n\u0082 £\u0087ty finan\u0087n¡ch fond\u0096","P",1,false,null]
[0,2,true,"23","Bankovn¡ £\u0087ty org. slo\u0091ek st tu a \u0097SC",null,1,false,null]
[0,2,false,"23100","Z kladn¡ b\u0088\u0091n\u0098 £\u0087et","P",1,false,null]
[0,2,false,"23200","Vkladov\u0098 v\u0098dajov\u0098 £\u0087et","P",1,false,null]
[0,2,false,"23500","P©¡jmov\u0098 £\u0087et","P",1,false,null]
[0,2,false,"23600","B\u0088\u0091n\u0082 £\u0087ty pen\u0088\u0091n¡ch fond\u0096","P",1,false,null]
[0,2,true,"24","Ostatn¡ bankovn¡ £\u0087ty",null,1,false,null]
[0,2,false,"24100","B\u0088\u0091n\u0098 £\u0087et","A",1,false,null]
[0,2,false,"24300","B\u0088\u0091n\u0098 £\u0087et fondu kulturn¡ch a soc.pot©eb","A",1,false,null]
[0,2,false,"24500","Ostatn¡ b\u0088\u0091n\u0082 £\u0087ty","A",1,false,null]
[0,2,true,"25","Kr tkodob\u0098 finan\u0087n¡ majetek",null,1,false,null]
[0,2,false,"25100","Majetkov\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,2,false,"25300","Dlu\u0091n\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,2,false,"25500","Vlastn¡ dluhopisy","A",1,false,null]
[0,2,false,"25600","Ostatn¡ cenn\u0082 pap¡ry","A",1,false,null]
[0,2,true,"26","Pen¡ze",null,1,false,null]
[0,2,false,"26100","Pokladna","A",1,false,null]
[0,2,false,"26200","Pen¡ze na cest\u0088","A",1,false,null]
[0,2,false,"26300","Ceniny","A",1,false,null]
[0,2,true,"27","N vratn\u0082 finan\u0087n¡ v\u0098pomoci",null,1,false,null]
[0,2,false,"27100","Poskytnut\u0082 n vr.fin.v\u0098pom.mezi rozpo\u0087ty","A",1,false,null]
[0,2,false,"27200","P©ijat\u0082 n vrat.fin.v\u0098pom.mezi rozpo\u0087ty","P",1,false,null]
[0,2,false,"27300","Poskytnut\u0082 p©ech.v\u0098pomoci p©¡sp.org.","A",1,false,null]
[0,2,false,"27400","Poskytnut\u0082 p©ech.v\u0098pomoci podnik.subj.","A",1,false,null]
[0,2,false,"27500","Poskytnut\u0082 p©ech.v\u0098pomoci ost.org.","A",1,false,null]
[0,2,true,"28","Kr tkodob\u0082 bank.a ost.p©ijat\u0082 v\u0098pomoci",null,1,false,null]
[0,2,false,"28100","Kr tkodob\u0082 bankovn¡ £v\u0088ry","P",1,false,null]
[0,2,false,"28200","Eskontovan\u0082 kr tkodob.dluhopisy (sm\u0088nky)","P",1,false,null]
[0,2,false,"28300","Emitovan\u0082 kr tkodob\u0082 dluhopisy","A",1,false,null]
[0,2,false,"28900","Ostatn¡ kr tkodob\u0082 finan\u0087n¡ v\u0098pomoci","A",1,false,null]
[0,2,true,"29","Opravn\u0082 polo\u0091ky ke kr tkodob.fin.maj.",null,1,false,null]
[0,2,false,"29100","Opravn  polo\u0091ka k majet.cenn\u0098m pap¡r\u0096m","A",1,false,null]
[0,2,false,"29300","Opravn  polo\u0091ka k dlu\u0091n\u0098m cenn\u0098m pap¡r\u0096m","A",1,false,null]
[0,2,true,"31","Pohled vky",null,1,false,null]
[0,2,false,"31100","Odb\u0088ratel\u0082","A",1,false,null]
[0,2,false,"31200","Sm\u0088nky k inkasu","A",1,false,null]
[0,2,false,"31300","Pohled vky za eskontovan\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,2,false,"31400","Poskytnut\u0082 provozn¡ z lohy","A",1,false,null]
[0,2,false,"31410","Poskytnut\u0082 provozn¡ z lohy - z soby","A",1,false,null]
[0,2,false,"31420","Poskytnut\u0082 provozn¡ z soby - ostatn¡","A",1,false,null]
[0,2,false,"31500","Pohled vky za rozpo\u0087tov\u0082 p©¡jmy","A",1,false,null]
[0,2,false,"31600","Ostatn¡ pohled vky","A",1,false,null]
[0,2,true,"32","Z vazky",null,1,false,null]
[0,2,false,"32100","Dodavatel\u0082","P",1,false,null]
[0,2,false,"32200","Sm\u0088nky k £hrad\u0088","P",1,false,null]
[0,2,false,"32400","P©ijat\u0082 z lohy","P",1,false,null]
[0,2,false,"32500","Ostatn¡ z vazky","P",1,false,null]
[0,2,true,"33","Z£\u0087tov n¡ se zam\u0088stnanci a institucemi",null,1,false,null]
[0,2,false,"33100","Zam\u0088stnanci","P",1,false,null]
[0,2,false,"33300","Ostatn¡ z vazky v\u0096\u0087i zam\u0088stnanc\u0096m","P",1,false,null]
[0,2,false,"33500","Pohled vky za zam\u0088stnanci","A",1,false,null]
[0,2,false,"33600","Z£\u0087tov.s institucemi soc.a zdrav.zabezp.","P",1,false,null]
[0,2,true,"34","Z£\u0087tov n¡ dan¡, dotac¡ a ost.z£\u0087tov n¡",null,1,false,null]
[0,2,false,"34100","Da¤ z p©¡jm\u0096","P",1,false,null]
[0,2,false,"34200","Ostatn¡ p©¡m\u0082 dan\u0088","P",1,false,null]
[0,2,false,"34300","Da¤ z p©idan\u0082 hodnoty","P",1,false,null]
[0,2,false,"34500","Ostatn¡  dan\u0088 a poplatky","P",1,false,null]
[0,2,false,"34600","N roky na dotace a ost.z£\u0087t. se st.rozp.","P",1,false,null]
[0,2,false,"34700","Vypo© d n¡ p©epl.dotac¡ a o.z v. se s.r.","P",1,false,null]
[0,2,false,"34800","N roky na dot.a ost.z£\u0087t.s rozp. \u0097SC","P",1,false,null]
[0,2,false,"34900","Vypo©.p©epl.dotac¡ a ost.z v.s rozp.\u0097SC","P",1,false,null]
[0,2,true,"35","Pohled vky ke sdru\u0091en¡m",null,1,false,null]
[0,2,false,"35800","Pohled vky k £\u0087astn¡k\u0096m sdru\u0091en¡","A",1,false,null]
[0,2,true,"36","Z vazky ke sdru\u0091. a z ups. cen.p. a vkl.",null,1,false,null]
[0,2,false,"36700","Z vazky z ups.nespl.cenn\u0098ch pap.a vkl.","P",1,false,null]
[0,2,false,"36800","Z vazky k £\u0087astn¡k\u0096m sdru\u0091en¡","P",1,false,null]
[0,2,true,"37","Jin\u0082 pohled vky a z vazky",null,1,false,null]
[0,2,false,"37500","Pohled vky z emitovan\u0098ch dluhopis\u0096","A",1,false,null]
[0,2,false,"37800","Jin\u0082 pohled vky","A",1,false,null]
[0,2,false,"37900","Jin\u0082 z vazky","P",1,false,null]
[0,2,true,"38","P©echodn\u0082 £\u0087ty aktiv a pas¡v",null,1,false,null]
[0,2,false,"38100","N klady p©¡¨t¡ch obdob¡","A",1,false,null]
[0,2,false,"38300","V\u0098daje p©¡¨t¡ch obdob¡","P",1,false,null]
[0,2,false,"38400","V\u0098nosy p©¡¨t¡ch obdob¡","P",1,false,null]
[0,2,false,"38500","P©¡jmy p©¡¨t¡ch obdob¡","A",1,false,null]
[0,2,false,"38600","Kurzov\u0082 rozd¡ly aktivn¡","A",1,false,null]
[0,2,false,"38700","Kurzov\u0082 rozd¡ly pas¡vn¡","P",1,false,null]
[0,2,false,"38800","Dohadn\u0082 £\u0087ty aktivn¡","A",1,false,null]
[0,2,false,"38900","Dohadn\u0082 £\u0087ty pas¡vn¡","P",1,false,null]
[0,2,true,"39","Opravn\u0082 polo\u0091ky k z£\u0087t.vzt.a vnit©.z£\u0087t.",null,1,false,null]
[0,2,false,"39100","Opravn  polo\u0091ka k pohled vk m","A",1,false,null]
[0,2,false,"39500","Vnit©n¡ z£\u0087tov n¡","A",1,false,null]
[0,2,false,"39600","Spojovac¡ £\u0087et p©i sdru\u0091en¡","A",1,false,null]
[0,2,true,"41","Materi ln¡ n klady",null,1,false,null]
[0,2,false,"41000","Materi ln¡ n klady","N",1,false,null]
[0,2,true,"42","Slu\u0091by a n klady nev\u0098robn¡ povahy",null,1,false,null]
[0,2,false,"42000","Slu\u0091by a n klady nev\u0098robn¡ povahy","N",1,false,null]
[0,2,true,"43","Cestovn\u0082 a ostatn¡ v\u0098platy fyzick\u0098m os.",null,1,false,null]
[0,2,false,"43000","Cestovn\u0082 a ostatn¡ v\u0098platy fyzick\u0098m os.","N",1,false,null]
[0,2,true,"44","Mzdov\u0082 a ostatn¡ osobn¡ n klady",null,1,false,null]
[0,2,false,"44000","Mzdov\u0082 a ostatn¡ osobn¡ n klady","N",1,false,null]
[0,2,true,"45","D vky soci ln¡ho zabezpe\u0087en¡",null,1,false,null]
[0,2,false,"45000","D vky soci ln¡ho zabezpe\u0087en¡","N",1,false,null]
[0,2,true,"46","Manka a ¨kody",null,1,false,null]
[0,2,false,"46000","Manka a ¨kody","N",1,false,null]
[0,2,true,"50","Spot©ebovan\u0082 n kupy",null,1,false,null]
[0,2,false,"50100","Spot©eba materi lu","N",1,false,null]
[0,2,false,"50200","Spot©eba energie","N",1,false,null]
[0,2,false,"50300","Spot©eba ostatn¡ch neskladov.dod vek","N",1,false,null]
[0,2,false,"50400","Prodan\u0082 zbo\u0091¡","N",1,false,null]
[0,2,true,"51","Slu\u0091by",null,1,false,null]
[0,2,false,"51100","Opravy a udr\u0091ov n¡","N",1,false,null]
[0,2,false,"51200","Cestovn\u0082","N",1,false,null]
[0,2,false,"51300","N klady na reprezentaci","N",1,false,null]
[0,2,false,"51800","Ostatn¡ slu\u0091by","N",1,false,null]
[0,2,true,"52","Osobn¡ n klady",null,1,false,null]
[0,2,false,"52100","Mzdov\u0082 n klady","N",1,false,null]
[0,2,false,"52400","Z konn\u0082 soci ln¡ poji¨t\u0088n¡","N",1,false,null]
[0,2,false,"52500","Ostatn¡ soci ln¡ poji¨t\u0088n¡","N",1,false,null]
[0,2,false,"52700","Z konn\u0082 soci ln¡ n klady","N",1,false,null]
[0,2,false,"52800","Ostatn¡ soci ln¡ n klady","N",1,false,null]
[0,2,true,"53","Dan\u0088 a poplatky",null,1,false,null]
[0,2,false,"53100","Da¤ silni\u0087n¡","N",1,false,null]
[0,2,false,"53200","Da¤ z nemovitost¡","N",1,false,null]
[0,2,false,"53800","Ostatn¡ dan\u0088 a poplatky","N",1,false,null]
[0,2,true,"54","Ostatn¡ n klady",null,1,false,null]
[0,2,false,"54100","Smluvn¡ pokuty a pen le","N",1,false,null]
[0,2,false,"54200","Ostatn¡ pokuty a pen le","N",1,false,null]
[0,2,false,"54300","Odpis nedobytn\u0082 pohled vky","N",1,false,null]
[0,2,false,"54400","\u0097roky","N",1,false,null]
[0,2,false,"54500","Kursov\u0082 ztr ty","N",1,false,null]
[0,2,false,"54600","Dary","N",1,false,null]
[0,2,false,"54800","Manka a ¨kody","N",1,false,null]
[0,2,false,"54900","Jin\u0082 ostatn¡ n klady","N",1,false,null]
[0,2,true,"55","Odpisy,prod.maj.,rezervy a oprav.polo\u0091ky",null,1,false,null]
[0,2,false,"55100","Odpisy dlouhodob. nehmot. a hmot.majetku","N",1,false,null]
[0,2,false,"55200","Z\u0096statkov  cena prod.dl.nehm.a hm.maj.","N",1,false,null]
[0,2,false,"55300","Prodan\u0082 cenn\u0082 pap¡ry","N",1,false,null]
[0,2,false,"55400","Prodan\u0098 materi l","N",1,false,null]
[0,2,false,"55600","Tvorba z konn\u0098ch rezerv","N",1,false,null]
[0,2,false,"55900","Tvorba z konn\u0098ch opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,2,true,"59","Da¤ z p©¡jm\u0096",null,1,false,null]
[0,2,false,"59100","Da¤ z p©¡jm\u0096","N",1,false,null]
[0,2,false,"59500","Dodate\u0087n\u0082 odvody dan\u0088 z p©¡jm\u0096","N",1,false,null]
[0,2,true,"60","Tr\u0091by za vlastn¡ v\u0098kony a zbo\u0091¡",null,1,false,null]
[0,2,false,"60100","Tr\u0091by za vlastn¡ v\u0098robky","V",1,false,null]
[0,2,false,"60200","Tr\u0091by z prodeje slu\u0091eb","V",1,false,null]
[0,2,false,"60400","Tr\u0091by za prodan\u0082 zbo\u0091¡","V",1,false,null]
[0,2,true,"61","Zm\u0088ny stavu vnitroorganiza\u0087n¡ch z sob",null,1,false,null]
[0,2,false,"61100","Zm\u0088na stavu z sob nedokon\u0087en\u0082 v\u0098roby","V",1,false,null]
[0,2,false,"61200","Zm\u0088na stavu z sob polotovar\u0096","V",1,false,null]
[0,2,false,"61300","Zm\u0088na stavu z sob v\u0098robk\u0096","V",1,false,null]
[0,2,false,"61400","Zm\u0088na stavu zv¡©at","V",1,false,null]
[0,2,true,"62","Aktivace",null,1,false,null]
[0,2,false,"62100","Aktivace materi lu a zbo\u0091¡","V",1,false,null]
[0,2,false,"62200","Aktivace vnitroorganiza\u0087n¡ch slu\u0091eb","V",1,false,null]
[0,2,false,"62300","Aktivace dlouhodob\u0082ho nehmotn\u0082ho majetku","V",1,false,null]
[0,2,false,"62400","Aktivace dlouhodob\u0082ho hmotn\u0082ho majetku","V",1,false,null]
[0,2,true,"64","Ostatn¡ v\u0098nosy",null,1,false,null]
[0,2,false,"64100","Smluvn¡ pokuty a £roky z prodlen¡","V",1,false,null]
[0,2,false,"64200","Ostatn¡ pokuty a pen le","V",1,false,null]
[0,2,false,"64300","Platby na odepsan\u0082 pohled vky","V",1,false,null]
[0,2,false,"64400","\u0097roky","V",1,false,null]
[0,2,false,"64500","Kursov\u0082 zisky","V",1,false,null]
[0,2,false,"64900","Jin\u0082 ostatn¡ v\u0098nosy","V",1,false,null]
[0,2,true,"65","Tr\u0091by z prodeje maj.,rezervy a opr.pol.",null,1,false,null]
[0,2,false,"65100","Tr\u0091by z prodeje dlouhodob.nehm.a hm.maj.","V",1,false,null]
[0,2,false,"65200","V\u0098nosy z dlouhodob\u0082ho finan\u0087n¡ho majetku","V",1,false,null]
[0,2,false,"65300","Tr\u0091by z prodeje cenn\u0098ch pap¡r\u0096 a vklad\u0096","V",1,false,null]
[0,2,false,"65400","Tr\u0091by z prodeje materi l\u0096","V",1,false,null]
[0,2,false,"65500","V\u0098nosy z kr tkodob\u0082ho finan\u0087.majetku","V",1,false,null]
[0,2,false,"65600","Z£\u0087tov n¡ z konn\u0098ch rezerv","V",1,false,null]
[0,2,false,"65900","Z£\u0087tov n¡ z konn\u0098ch opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,2,true,"69","Provozn¡ dotace",null,1,false,null]
[0,2,false,"69100","Provozn¡ dotace","P",1,false,null]
[0,2,true,"90","Majetkov\u0082 fondy",null,1,false,null]
[0,2,false,"90100","Fond dlouhodob\u0082ho majetku","P",1,false,null]
[0,2,false,"90200","Fond ob\u0088\u0091n\u0098ch aktiv","P",1,false,null]
[0,2,false,"90300","Fond hosp.\u0087innosti","P",1,false,null]
[0,2,true,"91","Finan\u0087n¡ a pen\u0088\u0091n¡ fondy",null,1,false,null]
[0,2,false,"91100","Fond odm\u0088n","P",1,false,null]
[0,2,false,"91200","Fond kulturn¡ch a soci ln¡ch pot©eb","P",1,false,null]
[0,2,false,"91400","Fond rezervn¡","P",1,false,null]
[0,2,false,"91600","Fond reprodukce  majetku","P",1,false,null]
[0,2,false,"91700","Pen\u0088\u0091n¡ fondy","P",1,false,null]
[0,2,false,"91800","Ostatn¡ finan\u0087n¡ fondy","P",1,false,null]
[0,2,true,"92","Zvl ¨tn¡ fondy org. slo\u0091ek st tu",null,1,false,null]
[0,2,false,"92100","St tn¡ fondy","P",1,false,null]
[0,2,false,"92200","Ostatn¡ zvl ¨tn¡ fondy","P",1,false,null]
[0,2,true,"93","HV z hosp.\u0087in.\u0097SC a p©¡sp.org. a p©evod",null,1,false,null]
[0,2,false,"93100","Hosp.v\u0098sledek ve schvalovac¡m ©¡zen¡","P",1,false,null]
[0,2,false,"93200","Nerozd\u0088len\u0098 zisk, neuhr.ztr ta min.let","P",1,false,null]
[0,2,false,"93300","P©evod z£\u0087t.p©¡jm\u0096 a v\u0098daj\u0096 z minul.let","P",1,false,null]
[0,2,true,"94","Rezervy spoj.s hosp.\u0087in.\u0097SC a p©¡sp.org.",null,1,false,null]
[0,2,false,"94100","Rezervy z konn\u0082","P",1,false,null]
[0,2,true,"95","Dlouhodob\u0082 bankovn¡ £v\u0088ry a p\u0096j\u0087ky",null,1,false,null]
[0,2,false,"95100","Dlouhodob\u0082 bankovn¡ £v\u0088ry","P",1,false,null]
[0,2,false,"95300","Emitovan\u0082 dluhopisy","P",1,false,null]
[0,2,false,"95400","Z vazky z pron jmu","P",1,false,null]
[0,2,false,"95500","Dlouhodob\u0082 p©ijat\u0082 z lohy","P",1,false,null]
[0,2,false,"95800","Dlouhodob\u0082 sm\u0088nky k £hrad\u0088","A",1,false,null]
[0,2,false,"95900","Ostatn¡ dlouhodob\u0082 z vazky","P",1,false,null]
[0,2,true,"96","Z v\u0088rkov\u0082 £\u0087ty",null,1,false,null]
[0,2,false,"96100","Po\u0087 te\u0087n¡ £\u0087et rozva\u0091n\u0098","0",1,false,null]
[0,2,false,"96200","Kone\u0087n\u0098 £\u0087et rozva\u0091n\u0098","0",1,false,null]
[0,2,false,"96300","\u0097\u0087et hospod ©sk\u0082ho v\u0098sledku","0",1,false,null]
[0,2,false,"96400","Saldo v\u0098daj\u0096 a n klad\u0096","0",1,false,null]
[0,2,false,"96500","Saldo p©¡jm\u0096 a v\u0098nos\u0096","0",1,false,null]
[0,2,true,"97","Podrozvahov\u0082 £\u0087ty",null,1,false,null]
[0,2,true,"98","Podrozvahov\u0082 £\u0087ty",null,0,false,null]
[0,2,true,"99","Podrozvahov\u0082 £\u0087ty",null,0,false,null]
[0,2,false,"99900","Vyrovn vac¡ £\u0087et k podrozvahov\u0098m £\u0087t\u0096m","0",0,false,null]
[0,3,true,"01","Dlouhodob\u0098 nehmotn\u0098 majetek",null,1,false,null]
[0,3,false,"01200","Nehmotn\u0082 v\u0098sledky v\u0098zkumu a v\u0098voje","A",1,false,null]
[0,3,false,"01300","Software","A",1,false,null]
[0,3,false,"01400","Oceniteln  pr va","A",1,false,null]
[0,3,false,"01800","Drobn\u0098 dlouhodob\u0098 nehmotn\u0098 majetek","A",1,false,null]
[0,3,false,"01900","Ostatn¡ dlouhodob\u0098 nehmotn\u0098 majetek","A",1,false,null]
[0,3,true,"02","Dlouhodob\u0098 hmotn\u0098 majetek odpisovan\u0098",null,1,false,null]
[0,3,false,"02100","Stavby","A",1,false,null]
[0,3,false,"02200","Samostatn\u0082 movit\u0082 v\u0088ci a soubory m.v\u0088c¡","A",1,false,null]
[0,3,false,"02500","P\u0088stitelsk\u0082 celky trval\u0098ch porost\u0096","A",1,false,null]
[0,3,false,"02600","Z kladn¡ st do a ta\u0091n  zv¡©ata","A",1,false,null]
[0,3,false,"02800","Drobn\u0098 dlouhodob\u0098 hmotn\u0098 majetek","A",1,false,null]
[0,3,false,"02900","Ostatn¡ dlouhodob\u0098 hmotn\u0098 majetek","A",1,false,null]
[0,3,true,"03","Dlouhodob\u0098 hmotn\u0098 majetek neodpisovan\u0098",null,1,false,null]
[0,3,false,"03100","Pozemky","A",1,false,null]
[0,3,false,"03200","Um\u0088leck  d¡la a p©edm\u0088ty","A",1,false,null]
[0,3,true,"04","Po©¡zen¡ dlouhodob.hmot. a nehmot.maj.",null,1,false,null]
[0,3,false,"04100","Po©¡zen¡ dlouhodob. nehmotn\u0082ho majeteku","A",1,false,null]
[0,3,false,"04200","Po©¡zen¡ dlouhodob\u0082ho hmotn\u0082ho majeteku","A",1,false,null]
[0,3,true,"05","Poskytnut\u0082 z lohy na dl.nehm.a hm.maj.",null,1,false,null]
[0,3,false,"05100","Poskytnut\u0082 z lohy na dlouhodob.nehm.maj.","A",1,false,null]
[0,3,false,"05200","Poskytnut\u0082 z lohy na dlouhodob.hmot.maj.","A",1,false,null]
[0,3,true,"06","Dlouhodob\u0098 finan\u0087n¡ majetek",null,1,false,null]
[0,3,false,"06100","Pod¡l.cenn\u0082 pap.a vkl. v pod.s rozh.vl.","A",1,false,null]
[0,3,false,"06200","Pod¡l.cenn\u0082 pap.a vkl. v pod.s podst.vl.","A",1,false,null]
[0,3,false,"06300","Ostatn¡ dlouhodob\u0082 cenn\u0082 pap¡ry a vklady","A",1,false,null]
[0,3,false,"06600","P\u0096j\u0087ky podnik\u0096m ve skupin\u0088","A",1,false,null]
[0,3,false,"06700","Ostatn¡ dlouhodob\u0082 p\u0096j\u0087ky","A",1,false,null]
[0,3,false,"06900","Ostatn¡ dlouhodob\u0098 finan\u0087n¡ majetek","A",1,false,null]
[0,3,true,"07","Opr vky k dlohodob. nehmotn\u0082mu majetku",null,1,false,null]
[0,3,false,"07200","Opr vky k nehm. v\u0098sledk\u0096m v\u0098zkumu a v\u0098v.","P",1,false,null]
[0,3,false,"07300","Opr vky k software","P",1,false,null]
[0,3,false,"07400","Opr vky k oceniteln\u0098m pr v\u0096m","P",1,false,null]
[0,3,false,"07800","Opr vky k drobn\u0082mu dlouhodob.nehmot.maj.","P",1,false,null]
[0,3,false,"07900","Opr vky k ostatn¡mu dlouhodob.nehm.maj.","P",1,false,null]
[0,3,true,"08","Opr vky k dlouhodob. hmotn\u0082mu majetku",null,1,false,null]
[0,3,false,"08100","Opr vky ke stavb m","P",1,false,null]
[0,3,false,"08200","Opr vky k sam.movit.v\u0088cem a soub.m.v\u0088c¡","P",1,false,null]
[0,3,false,"08500","Opr vky k p\u0088stitelsk\u0098m celk\u0096m a trv.p.","P",1,false,null]
[0,3,false,"08600","Opr vky k z kl.st du a ta\u0091n\u0098m zv¡©at\u0096m","P",1,false,null]
[0,3,false,"08800","Opr vky k drobn\u0082mu dlouhodob.hmot.maj.","P",1,false,null]
[0,3,false,"08900","Opr vky k ostatn¡mu dlouhodob.hmot.maj.","P",1,false,null]
[0,3,true,"09","Opravn\u0082 polo\u0091ky k dlouhodob\u0082mu majetku",null,1,false,null]
[0,3,false,"09100","Opravn  polo\u0091ka k dlouhodob.nehmot.maj.","A",1,false,null]
[0,3,false,"09200","Opravn  polo\u0091ka k dlouhodob.hmot.maj.","A",1,false,null]
[0,3,false,"09300","Opravn  polo\u0091ka k dl.nedokon\u0087.nehm.maj.","A",1,false,null]
[0,3,false,"09400","Opravn  polo\u0091ka k dl.nedokon\u0087.hmot.maj.","A",1,false,null]
[0,3,false,"09500","Opravn  polo\u0091ka k poskytnut\u0098m z loh m","A",1,false,null]
[0,3,false,"09600","Opravn  polo\u0091ka k dlouhodob.fin.maj.","A",1,false,null]
[0,3,true,"11","Materi l",null,1,false,null]
[0,3,false,"11100","Po©¡zen¡ materi lu","A",1,false,null]
[0,3,false,"11200","Materi l na sklad\u0088","A",1,false,null]
[0,3,false,"11900","Materi l na cest\u0088","A",1,false,null]
[0,3,true,"12","Z soby vlastn¡ v\u0098roby",null,1,false,null]
[0,3,false,"12100","Nedokon\u0087en  v\u0098roba","A",1,false,null]
[0,3,false,"12200","Polotovary vlastn¡ v\u0098roby","A",1,false,null]
[0,3,false,"12300","V\u0098robky","A",1,false,null]
[0,3,false,"12400","Zv¡©ata","A",1,false,null]
[0,3,true,"13","Zbo\u0091¡",null,1,false,null]
[0,3,false,"13100","Po©¡zen¡ zbo\u0091¡","A",1,false,null]
[0,3,false,"13200","Zbo\u0091¡ na sklad\u0088","A",1,false,null]
[0,3,false,"13900","Zbo\u0091¡ na cest\u0088","A",1,false,null]
[0,3,true,"19","Opravn\u0082 polo\u0091ky k z sob m",null,1,false,null]
[0,3,false,"19100","Opravn  polo\u0091ka k materi lu","A",1,false,null]
[0,3,false,"19200","Opravn  polo\u0091ka k nedokon\u0087en\u0082 v\u0098rob\u0088","A",1,false,null]
[0,3,false,"19300","Opravn  polo\u0091ka k polotovar\u0096m vl.v\u0098r.","A",1,false,null]
[0,3,false,"19400","Opravn  polo\u0091ka k v\u0098robk\u0096m","A",1,false,null]
[0,3,false,"19500","Opravn  polo\u0091ka ke zv¡©at\u0096m","A",1,false,null]
[0,3,false,"19600","Opravn  polo\u0091ka ke zbo\u0091¡","A",1,false,null]
[0,3,true,"21","Pen¡ze",null,1,false,null]
[0,3,false,"21100","Pokladna","A",1,false,null]
[0,3,false,"21300","Ceniny","A",1,false,null]
[0,3,true,"22","\u0097\u0087ty v bank ch",null,1,false,null]
[0,3,false,"22100","Bankovn¡ £\u0087ty","A",1,false,null]
[0,3,true,"23","Kr tkodob\u0082 bankovn¡ £v\u0088ry",null,1,false,null]
[0,3,false,"23100","Kr tkodob\u0082 bankovn¡ £v\u0088ry","P",1,false,null]
[0,3,false,"23200","Eskontn¡ £v\u0088ry","P",1,false,null]
[0,3,true,"24","Jin\u0082 kr tkodob\u0082 finan\u0087n¡ v\u0098pomoci",null,1,false,null]
[0,3,false,"24100","Emitovan\u0082 kr tkodob\u0082 dluhopisy","P",1,false,null]
[0,3,false,"24900","Ostatn¡ kr tkodob\u0082 finan\u0087n¡ v\u0098pomoci","P",1,false,null]
[0,3,true,"25","Kr tkodob\u0098 finan\u0087n¡ majetek",null,1,false,null]
[0,3,false,"25100","Majetkov\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,3,false,"25300","Dlu\u0091n\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,3,false,"25500","Vlastn¡ dluhopisy","A",1,false,null]
[0,3,false,"25600","Ostatn¡ cenn\u0082 pap¡ry","A",1,false,null]
[0,3,true,"26","P©evody mezi finan\u0087n¡mi £\u0087ty",null,1,false,null]
[0,3,false,"26100","Pen¡ze na cest\u0088","A",1,false,null]
[0,3,true,"29","Opravn\u0082 polo\u0091ky ke kr tkodob.fin.maj.",null,1,false,null]
[0,3,false,"29100","Opravn  polo\u0091ka k majet.cenn\u0098m pap¡r\u0096m","A",1,false,null]
[0,3,false,"29300","Opravn  polo\u0091ka k dlu\u0091n\u0098m cenn\u0098m pap¡r\u0096m","A",1,false,null]
[0,3,true,"31","Pohled vky",null,1,false,null]
[0,3,false,"31100","Odb\u0088ratel\u0082","A",1,false,null]
[0,3,false,"31200","Sm\u0088nky k inkasu","A",1,false,null]
[0,3,false,"31300","Pohled vky za eskontovan\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,3,false,"31400","Poskytnut\u0082 provozn¡ z lohy","A",1,false,null]
[0,3,false,"31500","Ostatn¡ pohled vky","A",1,false,null]
[0,3,true,"32","Z vazky",null,1,false,null]
[0,3,false,"32100","Dodavatel\u0082","P",1,false,null]
[0,3,false,"32200","Sm\u0088nky k £hrad\u0088","P",1,false,null]
[0,3,false,"32400","P©ijat\u0082 z lohy","P",1,false,null]
[0,3,false,"32500","Ostatn¡ z vazky","P",1,false,null]
[0,3,true,"33","Z£\u0087tov n¡ se zam\u0088stnanci a institucemi",null,1,false,null]
[0,3,false,"33100","Zam\u0088stnanci","P",1,false,null]
[0,3,false,"33300","Ostatn¡ z vazky v\u0096\u0087i zam\u0088stnanc\u0096m","P",1,false,null]
[0,3,false,"33500","Pohled vky za zam\u0088stnanci","A",1,false,null]
[0,3,false,"33600","Z£\u0087tov.s institucemi soc.a zdrav.zabezp.","P",1,false,null]
[0,3,true,"34","Z£\u0087tov n¡ dan¡, dotac¡ a ost.z£\u0087tov n¡",null,1,false,null]
[0,3,false,"34100","Da¤ z p©¡jm\u0096","P",1,false,null]
[0,3,false,"34200","Ostatn¡ p©¡m\u0082 dan\u0088","P",1,false,null]
[0,3,false,"34300","Da¤ z p©idan\u0082 hodnoty","P",1,false,null]
[0,3,false,"34500","Ostatn¡ dan\u0088 a poplatky","P",1,false,null]
[0,3,false,"34600","N roky na dot.a ost.z£\u0087.se st.rozpo\u0087tem","P",1,false,null]
[0,3,false,"34800","N roky na dot.a ost.z£\u0087.s rozp.org. \u0097SC","P",1,false,null]
[0,3,true,"35","Pohled vky ke sdru\u0091en¡m",null,1,false,null]
[0,3,false,"35800","Pohled vky k £\u0087astn¡k\u0096m sdru\u0091en¡","A",1,false,null]
[0,3,true,"36","Z vazky ke sdr. a z ups.nespl.CP a vkl.",null,1,false,null]
[0,3,false,"36700","Z vazky z ups.nezapl.cenn\u0098ch pap.a vkl.","P",1,false,null]
[0,3,false,"36800","Z vazky k £\u0087astn¡k\u0096m sdru\u0091en¡","P",1,false,null]
[0,3,true,"37","Jin\u0082 pohled vky a z vazky",null,1,false,null]
[0,3,false,"37500","Pohled vky z emitovan\u0098ch dluhopis\u0096","A",1,false,null]
[0,3,false,"37800","Jin\u0082 pohled vky","A",1,false,null]
[0,3,false,"37900","Jin\u0082 z vazky","P",1,false,null]
[0,3,true,"38","P©echodn\u0082 £\u0087ty aktiv a pas¡v",null,1,false,null]
[0,3,false,"38100","N klady p©¡¨t¡ch obdob¡","A",1,false,null]
[0,3,false,"38300","V\u0098daje p©¡¨t¡ch obdob¡","P",1,false,null]
[0,3,false,"38400","V\u0098nosy p©¡¨t¡ch obdob¡","P",1,false,null]
[0,3,false,"38500","P©¡jmy p©¡¨t¡ch obdob¡","A",1,false,null]
[0,3,false,"38600","Kursov\u0082 rozd¡ly aktivn¡","A",1,false,null]
[0,3,false,"38700","Kursov\u0082 rozd¡ly pas¡vn¡","P",1,false,null]
[0,3,false,"38800","Dohadn\u0082 £\u0087ty aktivn¡","A",1,false,null]
[0,3,false,"38900","Dohadn\u0082 £\u0087ty pas¡vn¡","P",1,false,null]
[0,3,true,"39","Opravn  pol. k z£\u0087t.vztah\u0096m a vnit.z£\u0087t.",null,1,false,null]
[0,3,false,"39100","Opravn  polo\u0091ka k pohled vk m","A",1,false,null]
[0,3,false,"39500","Vnit©n¡ z£\u0087tov n¡","A",1,false,null]
[0,3,false,"39600","Spojovac¡ £\u0087et p©i sdru\u0091en¡","A",1,false,null]
[0,3,true,"50","Spot©ebovan\u0082 n kupy",null,0,false,null]
[0,3,false,"50100","Spot©eba materi lu","N",1,false,null]
[0,3,false,"50200","Spot©eba energie","N",1,false,null]
[0,3,false,"50300","Spot©eba ostatn¡ch neskladov.dod vek","N",1,false,null]
[0,3,false,"50400","Prodan\u0082 zbo\u0091¡","N",1,false,null]
[0,3,true,"51","Slu\u0091by",null,0,false,null]
[0,3,false,"51100","Opravy a udr\u0091ov n¡","N",1,false,null]
[0,3,false,"51200","Cestovn\u0082","N",1,false,null]
[0,3,false,"51300","N klady na reprezentaci","N",1,false,null]
[0,3,false,"51800","Ostatn¡ slu\u0091by","N",1,false,null]
[0,3,true,"52","Osobn¡ n klady",null,0,false,null]
[0,3,false,"52100","Mzdov\u0082 n klady","N",1,false,null]
[0,3,false,"52400","Z konn\u0082 soci ln¡ poji¨t\u0088n¡","N",1,false,null]
[0,3,false,"52500","Ostatn¡ soci ln¡ poji¨t\u0088n¡","N",1,false,null]
[0,3,false,"52700","Z konn\u0082 soci ln¡ n klady","N",1,false,null]
[0,3,false,"52800","Ostatn¡ soci ln¡ n klady","N",1,false,null]
[0,3,true,"53","Dan\u0088 a poplatky",null,0,false,null]
[0,3,false,"53100","Da¤ silni\u0087n¡","N",1,false,null]
[0,3,false,"53200","Da¤ z nemovitost¡","N",1,false,null]
[0,3,false,"53800","Ostatn¡ dan\u0088 a poplatky","N",1,false,null]
[0,3,true,"54","Ostatn¡ n klady",null,0,false,null]
[0,3,false,"54100","Smluvn¡ pokuty a £roky z prodlen¡","N",1,false,null]
[0,3,false,"54200","Ostatn¡ pokuty a pen le","N",1,false,null]
[0,3,false,"54300","Odpis nedobytn\u0082 pohled vky","N",1,false,null]
[0,3,false,"54400","\u0097roky","N",1,false,null]
[0,3,false,"54500","Kursov\u0082 ztr ty","N",1,false,null]
[0,3,false,"54600","Dary","N",1,false,null]
[0,3,false,"54800","Manka a ¨kody","N",1,false,null]
[0,3,false,"54900","Jin\u0082 ostatn¡ n klady","N",1,false,null]
[0,3,true,"55","Odpisy, prod.majetek, rezervy a opr.pol.",null,0,false,null]
[0,3,false,"55100","Odpisy dlouhodob.nehmot. a hmot. maj.","N",1,false,null]
[0,3,false,"55200","Z\u0096statkov  cena prod.dl.nehm. a hm.maj.","N",1,false,null]
[0,3,false,"55300","Prodan\u0082 cenn\u0082 pap¡ry a vklady","N",1,false,null]
[0,3,false,"55400","Prodan\u0098 materi l","N",1,false,null]
[0,3,false,"55600","Tvorba z konn\u0098ch rezerv","N",1,false,null]
[0,3,false,"55900","Tvorba z konn\u0098ch opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,3,true,"58","Poskytnut\u0082 p©¡sp\u0088vky",null,0,false,null]
[0,3,false,"58100","Poskytnut\u0082 p©¡sp.z£\u0087t. mezi org.slo\u0091.","N",1,false,null]
[0,3,false,"58200","Poskytnut\u0082 p©¡sp\u0088vky","N",1,false,null]
[0,3,true,"59","Da¤ z p©¡jm\u0096",null,0,false,null]
[0,3,false,"59100","Da¤ z p©¡jm\u0096","N",1,false,null]
[0,3,false,"59500","Dodate\u0087n\u0082 odvody dan\u0088 z p©¡jm\u0096","N",1,false,null]
[0,3,true,"60","Tr\u0091by za vlastn¡ v\u0098kony a za zbo\u0091¡",null,1,false,null]
[0,3,false,"60100","Tr\u0091by za vlastn¡ v\u0098robky","V",1,false,null]
[0,3,false,"60200","Tr\u0091by z prodeje slu\u0091eb","V",1,false,null]
[0,3,false,"60400","Tr\u0091by ze zbo\u0091¡","V",1,false,null]
[0,3,true,"61","Zm\u0088ny stavu vnitroorganiza\u0087n¡ch z sob",null,0,false,null]
[0,3,false,"61100","Zm\u0088na stavu nedokon\u0087en\u0082 v\u0098roby","V",1,false,null]
[0,3,false,"61200","Zm\u0088na stavu polotovar\u0096","V",1,false,null]
[0,3,false,"61300","Zm\u0088na stavu v\u0098robk\u0096","V",1,false,null]
[0,3,false,"61400","Zm\u0088na stavu zv¡©at","V",1,false,null]
[0,3,true,"62","Aktivace",null,0,false,null]
[0,3,false,"62100","Aktivace materi lu a zbo\u0091¡","V",1,false,null]
[0,3,false,"62200","Aktivace vnitropodnikov\u0098ch slu\u0091eb","V",1,false,null]
[0,3,false,"62300","Aktivace dlouhodob\u0082ho nehmotn\u0082ho majetku","V",1,false,null]
[0,3,false,"62400","Aktivace dlouhodob\u0082ho hmotn\u0082ho majetku","V",1,false,null]
[0,3,true,"64","Ostatn¡ v\u0098nosy",null,0,false,null]
[0,3,false,"64100","Smluvn¡ pokuty a £roky z prodlen¡","V",1,false,null]
[0,3,false,"64200","Ostatn¡ pokuty a pen le","V",1,false,null]
[0,3,false,"64300","Platby za odepsan\u0082 pohled vky","V",1,false,null]
[0,3,false,"64400","\u0097roky","V",1,false,null]
[0,3,false,"64500","Kursov\u0082 zisky","V",1,false,null]
[0,3,false,"64800","Z£\u0087tov n¡ fond\u0096","V",1,false,null]
[0,3,false,"64900","JIn\u0082 ostatn¡ v\u0098nosy","V",1,false,null]
[0,3,true,"65","Tr\u0091by z prodeje maj., rezervy a opr.pol.",null,0,false,null]
[0,3,false,"65200","Tr\u0091by z prodeje dl.nehmot. a hmot.maj.","V",1,false,null]
[0,3,false,"65300","Tr\u0091by z prodeje cenn\u0098ch pap.a vklad\u0096","V",1,false,null]
[0,3,false,"65400","Tr\u0091by z prodeje materi lu","V",1,false,null]
[0,3,false,"65500","V\u0098nosy z kr tkodob\u0082ho finan\u0087n¡ho majetku","V",1,false,null]
[0,3,false,"65600","Z£\u0087tov n¡ z konn\u0098ch rezerv","V",1,false,null]
[0,3,false,"65700","V\u0098nosy z dlouhodob\u0082ho finan\u0087n¡ho majetku","V",1,false,null]
[0,3,false,"65900","Z£\u0087tov n¡ z konn\u0098ch opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,3,true,"68","P©ijat\u0082 p©¡sp\u0088vky",null,1,false,null]
[0,3,false,"68100","P©ijat\u0082 p©¡sp.z£\u0087.mezi organiz.slo\u0091kami","V",1,false,null]
[0,3,false,"68200","P©ijat\u0082 p©¡sp\u0088vky","V",1,false,null]
[0,3,false,"68400","P©ijat\u0082 \u0087lensk\u0082 p©¡sp\u0088vky","V",1,false,null]
[0,3,true,"69","Provozn¡ dotace",null,1,false,null]
[0,3,false,"69100","Provozn¡ dotace","V",1,false,null]
[0,3,true,"90","Vlastn¡ jm\u0088n¡",null,1,false,null]
[0,3,false,"90100","Vlastn¡ jm\u0088n¡","P",1,false,null]
[0,3,true,"91","Fondy",null,1,false,null]
[0,3,false,"91100","Fondy","P",1,false,null]
[0,3,true,"93","Hospod ©sk\u0098 v\u0098sledek",null,1,false,null]
[0,3,false,"93100","Hospod ©sk\u0098 v\u0098sl. ve schvalovac¡m ©¡zen¡","P",1,false,null]
[0,3,false,"93200","Nerozd.zisk, neuhraz.ztr ta minul\u0098ch let","P",1,false,null]
[0,3,true,"94","Rezervy",null,1,false,null]
[0,3,false,"94100","Z konn\u0082 rezervy","P",1,false,null]
[0,3,true,"95","Dlouhodob\u0082 bankovn¡ £v\u0088ry a p\u0096j\u0087ky",null,1,false,null]
[0,3,false,"95100","Dlouhodob\u0082 bankovn¡ £v\u0088ry","P",1,false,null]
[0,3,false,"95300","Emitovan\u0082 dluhopisy","P",1,false,null]
[0,3,false,"95400","Z vazky z pron jmu","P",1,false,null]
[0,3,false,"95500","Dlouhodob\u0082 p©ijat\u0082 z lohy","P",1,false,null]
[0,3,false,"95800","Dlouhodob\u0082 sm\u0088nky k £hrad\u0088","P",1,false,null]
[0,3,false,"95900","Ostatn¡ dlouhodob\u0082 z vazky","P",1,false,null]
[0,3,true,"96","Z v\u0088rkov\u0082 £\u0087ty",null,1,false,null]
[0,3,false,"96100","Po\u0087 te\u0087n¡ £\u0087et rozva\u0091n\u0098","0",0,false,null]
[0,3,false,"96200","Kone\u0087n\u0098 £\u0087et rozva\u0091n\u0098","0",0,false,null]
[0,3,false,"96300","\u0097\u0087et hospod ©sk\u0082ho v\u0098sledku","P",1,false,null]
[0,3,true,"97","Podrozvahov\u0082 £\u0087ty",null,0,false,null]
[0,3,true,"98","Podrozvahov\u0082 £\u0087ty",null,0,false,null]
[0,3,true,"99","Podrozvahov\u0082 £\u0087ty",null,0,false,null]
[0,3,false,"99900","Vyrovn vac¡ £\u0087et k podrozvahov\u0098m £\u0087t\u0096m","0",0,false,null]
[0,4,true,"01","Nehmotn\u0098 investi\u0087n¡ majetek",null,1,false,null]
[0,4,false,"01000","Nehmotn\u0098 investi\u0087n¡ majetek","A",1,false,null]
[0,4,false,"01100","Z©izovac¡ v\u0098daje","A",1,false,null]
[0,4,false,"01200","Nehmotn\u0082 v\u0098sledky v\u0098zkum.a obdob.\u0087inn.","A",1,false,null]
[0,4,false,"01300","Software","A",1,false,null]
[0,4,false,"01400","Oceniteln  pr va","A",1,false,null]
[0,4,false,"01800","Drobn\u0098 nehmotn\u0098 investi\u0087n¡ majetek","A",1,false,null]
[0,4,false,"01900","Ostatn¡ nehmotn\u0098 investi\u0087n¡ majetek","A",1,false,null]
[0,4,true,"02","Hmotn\u0098 investi\u0087n¡ majetek - odpisovan\u0098",null,1,false,null]
[0,4,false,"02100","Budovy, haly a stavby","A",1,false,null]
[0,4,false,"02200","Samostatn\u0082 movit\u0082 v\u0088ci a soubory m.v\u0088c¡","A",1,false,null]
[0,4,false,"02500","P\u0088stitelsk\u0082 celky trval\u0098ch porost\u0096","A",1,false,null]
[0,4,false,"02600","Z kladn¡ st do a ta\u0091n  zv¡©ata","A",1,false,null]
[0,4,false,"02800","Drobn\u0098 hmotn\u0098 investi\u0087n¡ majetek","A",1,false,null]
[0,4,false,"02900","Ostatn¡ hmotn\u0098 investi\u0087n¡ majetek","A",1,false,null]
[0,4,true,"03","Hmotn\u0098 investi\u0087n¡ majetek - neodpisovan\u0098",null,1,false,null]
[0,4,false,"03100","Pozemky","A",1,false,null]
[0,4,false,"03200","Um\u0088leck  d¡la a sb¡rky","A",1,false,null]
[0,4,true,"04","Po©¡zen¡ nehmotn\u0098ch a hmotn\u0098ch investic",null,1,false,null]
[0,4,false,"04000","Po©¡zen¡ nehmotn\u0098ch a hmotn\u0098ch investic","A",1,false,null]
[0,4,false,"04100","Po©¡zen¡ nehmotn\u0098ch investic","A",1,false,null]
[0,4,false,"04200","Po©¡zen¡ hmotn\u0098ch investic","A",1,false,null]
[0,4,true,"05","Poskytnut\u0082 z lohy na nehm.a hm.inv.maj.",null,1,false,null]
[0,4,false,"05000","Poskytnut\u0082 z lohy na nehm.a hm.inv.maj.","A",1,false,null]
[0,4,false,"05100","Poskytnut\u0082 z lohy na nehmotn\u0098 inv.maj.","A",1,false,null]
[0,4,false,"05200","Poskytnut\u0082 z lohy na hmotn\u0098 inv.maj.","A",1,false,null]
[0,4,true,"06","Finan\u0087n¡ investice",null,1,false,null]
[0,4,false,"06100","Pod¡l.cenn\u0082 pap.a vkl. v pod.s rozh.vl.","A",1,false,null]
[0,4,false,"06200","Pod¡l.cenn\u0082 pap.a vkl. v pod.s podst.vl.","A",1,false,null]
[0,4,false,"06300","Ostatn¡ investi\u0087n¡ cenn\u0082 pap¡ry a vklady","A",1,false,null]
[0,4,false,"06600","P\u0096j\u0087ky podnik\u0096m ve skupin\u0088","A",1,false,null]
[0,4,false,"06700","Ostatn¡ p\u0096j\u0087ky","A",1,false,null]
[0,4,false,"06900","Ostatn¡ finan\u0087n¡ investice","A",1,false,null]
[0,4,true,"07","Opr vky k nehmotn\u0082mu investi\u0087. majetku",null,1,false,null]
[0,4,false,"07000","Opr vky k nehmotn\u0082mu investi\u0087. majetku","P",1,false,null]
[0,4,false,"07100","Opr vky ke z©izovac¡m v\u0098daj\u0096m","P",1,false,null]
[0,4,false,"07200","Opr vky k nehm.v\u0098sl.v\u0098zk.a obd.\u0087innosti","P",1,false,null]
[0,4,false,"07300","Opr vky k software","P",1,false,null]
[0,4,false,"07400","Opr vky k oceniteln\u0098m pr v\u0096m","P",1,false,null]
[0,4,false,"07800","Opr vky k drobn\u0082mu nehmot.inv.majetku","P",1,false,null]
[0,4,false,"07900","Opr vky k ostatn¡mu nehmot.inv.majetku","P",1,false,null]
[0,4,true,"08","Opr vky k hmotn\u0082mu investi\u0087.majetku",null,1,false,null]
[0,4,false,"08100","Opr vky k budov m, hal m a stavb m","P",1,false,null]
[0,4,false,"08200","Opr vky k sam.movit.v\u0088cem a soub.m.v\u0088c¡","P",1,false,null]
[0,4,false,"08500","Opr vky k p\u0088stitelsk\u0098m celk\u0096m a trv.p.","P",1,false,null]
[0,4,false,"08600","Opr vky k z kl.st du a ta\u0091n\u0098m zv¡©at\u0096m","P",1,false,null]
[0,4,false,"08800","Opr vky k drobn\u0082mu hmotn\u0082mu inv.majetku","P",1,false,null]
[0,4,false,"08900","Opr vky k ostatn¡mu hmot.inv.majetku","P",1,false,null]
[0,4,true,"09","Opravn\u0082 polo\u0091ky k investi\u0087n¡mu majetku",null,1,false,null]
[0,4,false,"09100","Opravn  polo\u0091ka k nehmot.inv.majetku","A",1,false,null]
[0,4,false,"09110","Opr.pol. ke z©izovac¡m v\u0098daj\u0096m","A",1,false,null]
[0,4,false,"09120","Opr.pol. k softwaru","A",1,false,null]
[0,4,false,"09130","Opr.pol. k ostatn¡mu nehm. inv. majetku","A",1,false,null]
[0,4,false,"09200","Opr.pol. k hmotn\u0082mu inv.majetku","A",1,false,null]
[0,4,false,"09210","Opr.pol. k pozemk\u0096m","A",1,false,null]
[0,4,false,"09220","Opr.pol. k budov m, hal m a stavb m","A",1,false,null]
[0,4,false,"09230","Opr.pol. k soubor\u0096m a samost. mov. v\u0088cem","A",1,false,null]
[0,4,false,"09240","Opravn  polo\u0091ka k jin\u0082mu hm. inv. majet.","A",1,false,null]
[0,4,false,"09300","Opravn  polo\u0091ka k nedokon\u0087.nehmot.inv.","A",1,false,null]
[0,4,false,"09400","Opravn  polo\u0091ka k nedokon\u0087.hmot.inv.","A",1,false,null]
[0,4,false,"09500","Opravn  polo\u0091ka k poskytnut\u0098m z loh m","A",1,false,null]
[0,4,false,"09510","Opr.pol. na poskyt. z lohy na NHIM","A",1,false,null]
[0,4,false,"09520","Opr.pol. na poskyt. z lohy na HIM","A",1,false,null]
[0,4,false,"09600","Opravn  polo\u0091ka k finan\u0087n¡m investic¡m","A",1,false,null]
[0,4,false,"09610","Opr.pol.k pod¡l.cenn\u0098m pap¡r\u0096m-rozh.vliv","A",1,false,null]
[0,4,false,"09620","Opr.pol.k pod¡l.cenn\u0098m pap¡r\u0096m-pods.vliv","A",1,false,null]
[0,4,false,"09630","Opr.pol. k ostatn¡m cenn\u0098m pap¡r\u0096m a vk.","A",1,false,null]
[0,4,false,"09640","Opr. pol. k jin\u0098m fin. investic¡m","A",1,false,null]
[0,4,false,"09700","Opravn  polo\u0091ka k nabyt\u0082mu majetku","A",1,false,null]
[0,4,false,"09800","Opr vky k opravn\u0082 polo\u0091ce k nabyt\u0082mu m.","P",1,false,null]
[0,4,true,"11","Materi l",null,1,false,null]
[0,4,false,"11100","Po©¡zen¡ materi lu","A",1,false,null]
[0,4,false,"11200","Materi l na sklad\u0088","A",1,false,null]
[0,4,false,"11900","Materi l na cest\u0088","A",1,false,null]
[0,4,true,"12","Z soby vlastn¡ v\u0098roby",null,1,false,null]
[0,4,false,"12100","Nedokon\u0087en  v\u0098roba","A",1,false,null]
[0,4,false,"12200","Polotovary vlastn¡ v\u0098roby","A",1,false,null]
[0,4,false,"12300","V\u0098robky","A",1,false,null]
[0,4,false,"12400","Zv¡©ata","A",1,false,null]
[0,4,true,"13","Zbo\u0091¡",null,1,false,null]
[0,4,false,"13100","Po©¡zen¡ zbo\u0091¡","A",1,false,null]
[0,4,false,"13200","Zbo\u0091¡ na sklad\u0088 a v prodejn ch","A",1,false,null]
[0,4,false,"13900","Zbo\u0091¡ na cest\u0088","A",1,false,null]
[0,4,true,"19","Opravn\u0082 polo\u0091ky k z sob m",null,1,false,null]
[0,4,false,"19100","Opravn  polo\u0091ka k materi lu","A",1,false,null]
[0,4,false,"19200","Opravn  polo\u0091ka k nedokon\u0087en\u0082 v\u0098rob\u0088","A",1,false,null]
[0,4,false,"19300","Opravn  polo\u0091ka k polotovar\u0096m vl.v\u0098r.","A",1,false,null]
[0,4,false,"19400","Opravn  polo\u0091ka k v\u0098robk\u0096m","A",1,false,null]
[0,4,false,"19500","Opravn  polo\u0091ka ke zv¡©at\u0096m","A",1,false,null]
[0,4,false,"19600","Opravn  polo\u0091ka ke zbo\u0091¡","A",1,false,null]
[0,4,true,"21","Pen¡ze",null,1,false,null]
[0,4,false,"21000","Pen¡ze",null,1,false,null]
[0,4,false,"21100","Pokladna","A",1,false,null]
[0,4,false,"21300","Ceniny","A",1,false,null]
[0,4,true,"22","\u0097\u0087ty v bank ch a dru\u0091stevn¡ch z lo\u0091n ch",null,1,false,null]
[0,4,false,"22100","Bankovn¡ £\u0087ty","A",1,false,null]
[0,4,false,"22200","Bankovn¡ £\u0087ty klient\u0096","A",1,false,null]
[0,4,false,"22300","B\u0088\u0091n\u0082 £\u0087ty u bank","A",1,false,null]
[0,4,false,"22400","Term¡novan\u0082 vklady u bank","A",1,false,null]
[0,4,false,"22500","B\u0088\u0091n\u0082 £\u0087ty u dru\u0091stevn¡ch z lo\u0091en","A",1,false,null]
[0,4,false,"22600","Term¡novan\u0082 vklady dru\u0091stevn¡ch z lo\u0091en","A",1,false,null]
[0,4,true,"23","B\u0088\u0091n\u0082 £v\u0088ry u bank a dru\u0091stevn¡ch z lo\u0091.",null,1,false,null]
[0,4,false,"23100","Kr tkodob\u0082 bankovn¡ £v\u0088ry","P",1,false,null]
[0,4,false,"23200","Eskontn¡ £v\u0088ry","P",1,false,null]
[0,4,false,"23300","P©ijat\u0082 kr tkodob\u0082 £v\u0088ry od dru\u0091st.z l.","P",1,false,null]
[0,4,false,"23400","P©ijat\u0082 kr tkodob\u0082 £v\u0088ry od bank","P",1,false,null]
[0,4,true,"24","Jin\u0082 kr tkodob\u0082 finan\u0087n¡ v\u0098pomoci",null,1,false,null]
[0,4,false,"24100","Emitovan\u0082 kr tkodob\u0082 dluhopisy","P",1,false,null]
[0,4,false,"24900","Ostatn¡ kr tkodob\u0082 finan\u0087n¡ v\u0098pomoci","P",1,false,null]
[0,4,true,"25","Kr tkodob\u0098 finan\u0087n¡ majetek",null,1,false,null]
[0,4,false,"25100","Majetkov\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,4,false,"25200","Vlastn¡ akcie","A",1,false,null]
[0,4,false,"25300","Dlu\u0091n\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,4,false,"25500","Vlastn¡ dluhopisy","A",1,false,null]
[0,4,true,"26","P©evody mezi finan\u0087n¡mi £\u0087ty",null,1,false,null]
[0,4,false,"26100","Pen¡ze na cest\u0088","A",1,false,null]
[0,4,true,"29","Opravn\u0082 polo\u0091ky ke kr tkodob.fin.maj.",null,1,false,null]
[0,4,false,"29100","Opravn  polo\u0091ka k majet.cenn\u0098m pap¡r\u0096m","A",1,false,null]
[0,4,false,"29300","Opravn  polo\u0091ka k dlu\u0091n\u0098m cenn\u0098m pap¡r\u0096m","A",1,false,null]
[0,4,true,"31","Standardn¡ a klasif.pohl. z poskyt.£v\u0088r\u0096",null,1,false,null]
[0,4,false,"31100","Pohled vky z obch. styku - kr tkodob\u0082","A",1,false,null]
[0,4,false,"31110","Pohled vky z obch. styku - dlouhodob\u0082","A",1,false,null]
[0,4,false,"31200","Sm\u0088nky k inkasu - kr tkodob\u0082","A",1,false,null]
[0,4,false,"31210","Sm\u0088nky k inkasu - dlouhodob\u0082","A",1,false,null]
[0,4,false,"31300","Pohl. za eskon. cenn\u0082 pap¡ry-kr tkodob\u0082","A",1,false,null]
[0,4,false,"31310","Pohl. za eskon. cenn\u0082 pap¡ry-dlouhodob\u0082","A",1,false,null]
[0,4,false,"31400","Kr tkodob\u0082 £v\u0088ry poskytnut\u0082 \u0087len\u0096m","A",1,false,null]
[0,4,false,"31500","Kr tk. £v\u0088ry poskytnut\u0082 dru\u0091st. z lo\u0091.","A",1,false,null]
[0,4,false,"31600","Dlouhodob\u0082 £v\u0088ry poskytnut\u0082 \u0087len\u0096m","A",1,false,null]
[0,4,false,"31700","Dlouh. £v\u0088ry poskytnut\u0082 dru\u0091st. z lo\u0091.","A",1,false,null]
[0,4,false,"31800","Klasifikovan\u0082 £v\u0088ry poskytnut\u0082 \u0087len\u0096m","A",1,false,null]
[0,4,false,"31900","Klasif. £v\u0088ry poskytnut\u0082 dru\u0091st. z lo\u0091.","A",1,false,null]
[0,4,true,"32","Z vazky z vklad\u0096 \u0087len\u0096 a dru\u0091s. z lo\u0091en",null,1,false,null]
[0,4,false,"32100","Dodavatel\u0082","P",1,false,null]
[0,4,false,"32200","Sm\u0088nky k £hrad\u0088","P",1,false,null]
[0,4,false,"32400","P©ijat\u0082 z lohy","P",1,false,null]
[0,4,false,"32500","B\u0088\u0091n\u0082 £\u0087ty \u0087len\u0096","P",1,false,null]
[0,4,false,"32600","B\u0088\u0091n\u0082 £\u0087ty dru\u0091stevn¡ch z lo\u0091en","P",1,false,null]
[0,4,false,"32700","Kr tkodob\u0082 term¡novan\u0082 vklady \u0087len\u0096","P",1,false,null]
[0,4,false,"32800","Kr tk. term¡n. vklady dru\u0091st. z lo\u0091en","P",1,false,null]
[0,4,false,"32900","\u0097sporn\u0082 vklady \u0087len\u0096","P",1,false,null]
[0,4,true,"33","Z£\u0087tov n¡ se zam\u0088stnanci a institucemi",null,1,false,null]
[0,4,false,"33100","Zam\u0088stnanci","P",1,false,null]
[0,4,false,"33300","Ostatn¡ z vazky v\u0096\u0087i zam\u0088stnanc\u0096m","P",1,false,null]
[0,4,false,"33500","Pohled vky za zam\u0088stnanci - kr tkodob\u0082","A",1,false,null]
[0,4,false,"33510","Pohled vky za zam\u0088stnanci - dlouhodob\u0082","A",1,false,null]
[0,4,false,"33600","Z£\u0087tov.s institucemi soc.a zdrav.zabezp.","P",1,false,null]
[0,4,true,"34","Z£\u0087tov n¡ dan¡ a dotac¡",null,1,false,null]
[0,4,false,"34100","Da¤ z p©¡jm\u0096","P",1,false,null]
[0,4,false,"34200","Ostatn¡ p©¡m\u0082 dan\u0088","P",1,false,null]
[0,4,false,"34300","Da¤ z p©idan\u0082 hodnoty","P",1,false,null]
[0,4,false,"34500","Ostatn¡ dan\u0088 a poplatky","P",1,false,null]
[0,4,false,"34600","Dotace ze st tn¡ho rozpo\u0087tu","P",1,false,null]
[0,4,false,"34700","Ostatn¡ dotace","P",1,false,null]
[0,4,true,"35","Pohled vky ke spole\u0087n¡k\u0096m a sdru\u0091en¡",null,1,false,null]
[0,4,false,"35100","Pohled vky k podnik\u0096m ve skupin\u0088","A",1,false,null]
[0,4,false,"35300","Pohled vky za upsan\u0082 vlastn¡ jm\u0088n¡","A",1,false,null]
[0,4,false,"35400","Pohled vky za spole\u0087n¡ky p©i £hr.ztr ty","A",1,false,null]
[0,4,false,"35500","Ostatn¡ pohled vky za spole\u0087n¡ky","A",1,false,null]
[0,4,false,"35800","Pohled vky k £\u0087astn¡k\u0096m sdru\u0091en¡","A",1,false,null]
[0,4,true,"36","Z vazky ke spole\u0087n¡k\u0096m a sdru\u0091en¡",null,1,false,null]
[0,4,false,"36100","Z vazky k podnik\u0096m ve skupin\u0088","P",1,false,null]
[0,4,false,"36400","Z vazky ke spole\u0087n¡k\u0096m p©i rozd\u0088l.zisku","P",1,false,null]
[0,4,false,"36500","Ostatn¡ z vazky ke spole\u0087n¡k\u0096m","P",1,false,null]
[0,4,false,"36600","Z vazky ke spol.a \u0087l.dru\u0091stva zez v.\u0087in.","P",1,false,null]
[0,4,false,"36700","Z vazky z ups.nezapl.cenn\u0098ch pap.a vkl.","P",1,false,null]
[0,4,false,"36800","Z vazky k £\u0087astn¡k\u0096m sdru\u0091en¡","P",1,false,null]
[0,4,true,"37","Jin\u0082 pohled vky a z vazky",null,1,false,null]
[0,4,false,"37100","Odlo\u0091en  da¤ov  pohled vka a z vazek","P",1,false,null]
[0,4,false,"37500","Pohl. z emitovan\u0098ch dluhopis\u0096-kr tkodob\u0082","A",1,false,null]
[0,4,false,"37510","Pohl. z emitovan\u0098ch dluhopis\u0096-dlouhodob\u0082","A",1,false,null]
[0,4,false,"37600","Z£\u0087tov. s fondem poji¨t\u0088n¡ vklad\u0096 \u0087len\u0096","A",1,false,null]
[0,4,false,"37700","Z£\u0087tov n¡ obchod\u0096","A",1,false,null]
[0,4,false,"37710","Z£\u0087tov n¡ obchod\u0096 - jin\u0082 pohled vky","A",1,false,null]
[0,4,false,"37800","Jin\u0082 pohled vky-kr tkodob\u0082","A",1,false,null]
[0,4,false,"37810","Jin\u0082 pohled vky-dlouhodob\u0082","A",1,false,null]
[0,4,false,"37820","Jin\u0082 pohled vky - posk. z lohy k z sob m","A",1,false,null]
[0,4,false,"37900","Jin\u0082 z vazky","P",1,false,null]
[0,4,true,"38","P©echodn\u0082 £\u0087ty aktiv a pas¡v",null,1,false,null]
[0,4,false,"38100","N klady p©¡¨t¡ch obdob¡","A",1,false,null]
[0,4,false,"38200","Komplexn¡ n klady p©¡¨t¡ch obdob¡","A",1,false,null]
[0,4,false,"38300","V\u0098daje p©¡¨t¡ch obdob¡","P",1,false,null]
[0,4,false,"38400","V\u0098nosy p©¡¨t¡ch obdob¡","P",1,false,null]
[0,4,false,"38500","P©¡jmy p©¡¨t¡ch obdob¡","A",1,false,null]
[0,4,false,"38600","Kurzov\u0082 rozd¡ly aktivn¡","A",1,false,null]
[0,4,false,"38700","Kurzov\u0082 rozd¡ly pas¡vn¡","P",1,false,null]
[0,4,false,"38800","Dohadn\u0082 £\u0087ty aktivn¡","A",1,false,null]
[0,4,false,"38900","Dohadn\u0082 £\u0087ty pas¡vn¡","P",1,false,null]
[0,4,true,"39","Opravn  polo\u0091ka k z£\u0087t.vzt.a vnit©.z£\u0087t.",null,1,false,null]
[0,4,false,"39100","Opravn  polo\u0091ka k pohled vk m","A",1,false,null]
[0,4,false,"39110","Opr.pol. poskytnut\u0098m z loh m na z soby","A",1,false,null]
[0,4,false,"39120","Opr.pol.k dlouhodob\u0098m pohl. z obch.styku","A",1,false,null]
[0,4,false,"39130","Opr.pol. k jin\u0098m dlouhodob\u0098m pohled vk m","A",1,false,null]
[0,4,false,"39140","Opr.pol. ke kratkod. pohl. z obch. styku","A",1,false,null]
[0,4,false,"39150","Opr.pol. k pohl. ke spole\u0087n¡k\u0096m a sdru\u0091.","A",1,false,null]
[0,4,false,"39160","Opr.pol. k pohled vk m soc.zabezpe\u0087en¡","A",1,false,null]
[0,4,false,"39170","Opr.pol. k pohled vk m st tu - da¤ov\u0082 p.","A",1,false,null]
[0,4,false,"39180","Opr.pol. k jin\u0098m kr tkodob\u0098m pohled vk m","A",1,false,null]
[0,4,false,"39200","Opr. pol. ke klas. £v\u0088r. poskyt. \u0087len\u0096m","A",1,false,null]
[0,4,false,"39300","Opr.pol.ke klas.£v\u0088r.posk.dru\u0091.z lo\u0091n m","A",1,false,null]
[0,4,false,"39500","Vnit©n¡ z£\u0087tov n¡","A",1,false,null]
[0,4,false,"39800","Spojovac¡ £\u0087et p©i sdru\u0091en¡","A",1,false,null]
[0,4,true,"41","Z kladn¡ jm\u0088n¡ a kapit lov\u0082 fondy",null,1,false,null]
[0,4,false,"41100","Z kladn¡ jm\u0088n¡","P",1,false,null]
[0,4,false,"41200","Emisn¡  \u0091io","P",1,false,null]
[0,4,false,"41300","Ostatn¡ kapit lov\u0082 fondy","P",1,false,null]
[0,4,false,"41400","Oce¤ovac¡ rozd¡ly z p©ecen\u0088n¡ majetku","P",1,false,null]
[0,4,false,"41500","Oce¤ovac¡ rozd¡ly z kapit lov\u0098ch £\u0087ast¡","P",1,false,null]
[0,4,true,"42","Fondy ze zisku a p©eveden\u0082 hosp.v\u0098sledky",null,1,false,null]
[0,4,false,"42100","Z konn\u0098 rezervn¡ fond","P",1,false,null]
[0,4,false,"42200","Ned\u0088liteln\u0098 fond","P",1,false,null]
[0,4,false,"42300","Statut rn¡ fondy","P",1,false,null]
[0,4,false,"42700","Ostatn¡ fondy","P",1,false,null]
[0,4,false,"42800","Nerozd\u0088len\u0098 zisk minul\u0098ch let","P",1,false,null]
[0,4,false,"42900","Neuhrazen  ztr ta minul\u0098ch let","P",1,false,null]
[0,4,true,"43","Hospod ©sk\u0098 v\u0098sledek",null,1,false,null]
[0,4,false,"43100","Hospod ©sk\u0098 v\u0098sl. ve schvalovac¡m ©¡zen¡","P",1,false,null]
[0,4,true,"45","Rezervy",null,1,false,null]
[0,4,false,"45100","Rezervy z konn\u0082","P",1,false,null]
[0,4,false,"45400","Rezerva na kurzov\u0082 ztr ty","P",1,false,null]
[0,4,false,"45900","Ostatn¡ rezervy","P",1,false,null]
[0,4,true,"46","Bankovn¡ £v\u0088ry od bank a dru\u0091s.z lo\u0091en",null,1,false,null]
[0,4,false,"46100","P©ijat\u0082 dlouh. £v\u0088ry od dru\u0091st. z lo\u0091en","P",1,false,null]
[0,4,false,"46200","P©ijat\u0082 dlouhodob\u0082 £v\u0088ry od bank","P",1,false,null]
[0,4,true,"47","Dlouhodob\u0082 z vazky",null,1,false,null]
[0,4,false,"47100","Dlouhodob\u0082 z vazky k podnik\u0096m ve skupin\u0088","P",1,false,null]
[0,4,false,"47200","Dlouhodob\u0082 term¡novan\u0082 vklady \u0087len\u0096","P",1,false,null]
[0,4,false,"47300","Emitovan\u0082 dluhopisy","P",1,false,null]
[0,4,false,"47400","Z vazky z pron jmu-kr tkodob\u0082","A",1,false,null]
[0,4,false,"47410","Z vazky z pron jmu-dlouhodob\u0082","A",1,false,null]
[0,4,false,"47500","Kr tkodob\u0082 p©ijat\u0082 z lohy","A",1,false,null]
[0,4,false,"47510","Dlouhodob\u0082 p©ijat\u0082 z lohy","A",1,false,null]
[0,4,false,"47600","Dlouhodob\u0082 term¡n. vklady dru\u0091s. z lo\u0091en","A",1,false,null]
[0,4,false,"47800","Kr tkodob\u0082 sm\u0088nky k £hrad\u0088-obch. styk","A",1,false,null]
[0,4,false,"47810","Dlouhodob\u0082 sm\u0088nky k £hrad\u0088","A",1,false,null]
[0,4,false,"47820","Kr t.sm\u0088nky k £hrad\u0088-spole\u0087n¡ci,sdru\u0091en¡","A",1,false,null]
[0,4,false,"47900","Ostatn¡ kr tkodob\u0082 z vazky","A",1,false,null]
[0,4,false,"47910","Ostatn¡ dlouhodob\u0082 z vazky","A",1,false,null]
[0,4,false,"47920","Ostatn¡ krat.z vazky-spole\u0087n¡ci,sdru\u0091en¡","A",1,false,null]
[0,4,false,"47930","Ostatn¡ kr t.z vazky - v\u0096\u0087i zam\u0088stnanc\u0096m","A",1,false,null]
[0,4,false,"47940","Ostatn¡ kr t.z vazky-v\u0096\u0087i soci l.instit.","A",1,false,null]
[0,4,true,"49","Individu ln¡ podnikatel",null,1,false,null]
[0,4,false,"49100","\u0097\u0087et individu ln¡ho podnikatele","P",1,false,null]
[0,4,true,"50","Spot©ebovan\u0082 n kupy",null,1,false,null]
[0,4,false,"50000","Spot©ebovan\u0082 n kupy","N",1,false,null]
[0,4,false,"50100","Spot©eba materi lu","N",1,false,null]
[0,4,false,"50200","Spot©eba energie","N",1,false,null]
[0,4,false,"50300","Spot©eba ostatn¡ch neskladov.dod vek","N",1,false,null]
[0,4,false,"50400","Prodan\u0082 zbo\u0091¡","N",1,false,null]
[0,4,true,"51","Slu\u0091by",null,1,false,null]
[0,4,false,"51000","Slu\u0091by","N",1,false,null]
[0,4,false,"51100","Opravy a udr\u0091ov n¡","N",1,false,null]
[0,4,false,"51200","Cestovn\u0082","N",1,false,null]
[0,4,false,"51300","N klady na reprezentaci","N",1,false,null]
[0,4,false,"51800","Ostatn¡ slu\u0091by","N",1,false,null]
[0,4,true,"52","Osobn¡ n klady",null,1,false,null]
[0,4,false,"52000","Osobn¡ n klady","N",1,false,null]
[0,4,false,"52100","Mzdov\u0082 n klady","N",1,false,null]
[0,4,false,"52200","P©¡jmy spol.a \u0087l.dru\u0091.ze z vis.\u0087innosti","N",1,false,null]
[0,4,false,"52300","Odm\u0088ny \u0087len\u0096m org n\u0096 spol.a dru\u0091stva","N",1,false,null]
[0,4,false,"52400","Z konn\u0082 soci ln¡ poji¨t\u0088n¡","N",1,false,null]
[0,4,false,"52500","Ostatn¡ soci ln¡ poji¨t\u0088n¡","N",1,false,null]
[0,4,false,"52600","Soci ln¡ n klady individu ln¡ho podnik.","N",1,false,null]
[0,4,false,"52700","Z konn\u0082 soci ln¡ n klady","N",1,false,null]
[0,4,false,"52800","Ostatn¡ soci ln¡ n klady","N",1,false,null]
[0,4,true,"53","Dan\u0088 a poplatky",null,1,false,null]
[0,4,false,"53000","Dan\u0088 a poplatky","N",1,false,null]
[0,4,false,"53100","Da¤ silni\u0087n¡","N",1,false,null]
[0,4,false,"53200","Da¤ z nemovitost¡","N",1,false,null]
[0,4,false,"53800","Ostatn¡ nep©¡m\u0082 dan\u0088 a poplatky","N",1,false,null]
[0,4,true,"54","Jin\u0082 provozn¡ n klady",null,1,false,null]
[0,4,false,"54000","Jin\u0082 provozn¡ n klady","N",1,false,null]
[0,4,false,"54100","Z\u0096st.cena prod.nehm a hmot.inv.majetku","N",1,false,null]
[0,4,false,"54200","Prodan\u0098 materi l","N",1,false,null]
[0,4,false,"54300","Dary","N",1,false,null]
[0,4,false,"54400","Smluvn¡ pokuty a pen le","N",1,false,null]
[0,4,false,"54500","Ostatn¡ pokuty a pen le","N",1,false,null]
[0,4,false,"54600","Odpis nedobytn\u0082 pohled vky","N",1,false,null]
[0,4,false,"54800","Ostatn¡ provozn¡ n klady","N",1,false,null]
[0,4,true,"55","Odpisy, rezervy a oprav.polo\u0091ky prov.n.",null,1,false,null]
[0,4,false,"55100","Odpisy nehmot. a hmot.inv.majetku","N",1,false,null]
[0,4,false,"55200","Tvorba z konn\u0098ch rezerv","N",1,false,null]
[0,4,false,"55400","Tvorba ostatn¡ch rezerv","N",1,false,null]
[0,4,false,"55500","Z£\u0087t.komplex.n klad\u0096 p©¡¨t¡ch obdob¡","N",1,false,null]
[0,4,false,"55700","Z£\u0087t.opr vky k oprav.polo\u0091ce k nab.maj.","N",1,false,null]
[0,4,false,"55800","Tvorba z konn\u0098ch opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,4,false,"55900","Tvorba opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,4,true,"56","Finan\u0087n¡ n klady",null,1,false,null]
[0,4,false,"56000","Finan\u0087n¡ n klady","N",1,false,null]
[0,4,false,"56100","Prodan\u0082 cenn\u0082 pap¡ry a vklady","N",1,false,null]
[0,4,false,"56200","\u0097roky","N",1,false,null]
[0,4,false,"56300","Kursov\u0082 ztr ty","N",1,false,null]
[0,4,false,"56800","Ostatn¡ finan\u0087n¡ n klady","N",1,false,null]
[0,4,true,"57","Rezervy a opr.polo\u0091ky finan.n klad\u0096",null,1,false,null]
[0,4,false,"57400","Tvorba rezerv","N",1,false,null]
[0,4,false,"57900","Tvorba opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,4,true,"58","Mimo© dn\u0082 n klady",null,1,false,null]
[0,4,false,"58000","Mimo© dn\u0082 n klady","N",1,false,null]
[0,4,false,"58100","N klady na zm\u0088nu metody","N",1,false,null]
[0,4,false,"58200","Manka a ¨kody","N",1,false,null]
[0,4,false,"58400","Tvorba rezerv","N",1,false,null]
[0,4,false,"58800","Ostatn¡ mimo© dn\u0082 n klady","N",1,false,null]
[0,4,false,"58900","Tvorba opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,4,true,"59","Dan\u0088 z p©¡jm\u0096 a p©evodov\u0082 £\u0087ty",null,1,false,null]
[0,4,false,"59100","Da¤ z p©¡jm\u0096 z b\u0088\u0091n\u0082 \u0087innosti - splatn ","N",1,false,null]
[0,4,false,"59200","Da¤ z p©¡jm\u0096 z b\u0088\u0091n\u0082 \u0087innosti - odlo\u0091en ","N",1,false,null]
[0,4,false,"59300","Da¤ z p©¡jm\u0096 z mimo©.\u0087innosti - splatn ","N",1,false,null]
[0,4,false,"59400","Da¤ z p©¡jm\u0096 z mimo©.\u0087innosti - odlo\u0091en ","N",1,false,null]
[0,4,false,"59500","Dodate\u0087n\u0082 odvody dan\u0088 z p©¡jm\u0096","N",1,false,null]
[0,4,false,"59600","P©evod pod¡lu na hosp.v\u0098sl.spole\u0087n¡k\u0096m","N",1,false,null]
[0,4,false,"59700","P©evod provozn¡ch n klad\u0096","N",1,false,null]
[0,4,false,"59800","P©evod finan\u0087n¡ch n klad\u0096","N",1,false,null]
[0,4,true,"60","Tr\u0091by za vlastn¡ v\u0098kony a zbo\u0091¡",null,1,false,null]
[0,4,false,"60000","Tr\u0091by za vlastn¡ v\u0098kony a zbo\u0091¡","V",1,false,null]
[0,4,false,"60100","Tr\u0091by za vlastn¡ v\u0098robky","V",1,false,null]
[0,4,false,"60200","Tr\u0091by z prodeje slu\u0091eb","V",1,false,null]
[0,4,false,"60400","Tr\u0091by ze zbo\u0091¡","V",1,false,null]
[0,4,true,"61","Zm\u0088ny stavu vnitropodnikov\u0098ch z sob",null,1,false,null]
[0,4,false,"61000","Zm\u0088ny stavu vnitropodnikov\u0098ch z sob","V",1,false,null]
[0,4,false,"61100","Zm\u0088na stavu nedokon\u0087en\u0082 v\u0098roby","V",1,false,null]
[0,4,false,"61200","Zm\u0088na stavu polotovar\u0096","V",1,false,null]
[0,4,false,"61300","Zm\u0088na stavu v\u0098robk\u0096","V",1,false,null]
[0,4,false,"61400","Zm\u0088na stavu zv¡©at","V",1,false,null]
[0,4,true,"62","Aktivace",null,1,false,null]
[0,4,false,"62000","Aktivace","V",1,false,null]
[0,4,false,"62100","Aktivace materi lu a zbo\u0091¡","V",1,false,null]
[0,4,false,"62200","Aktivace vnitropodnikov\u0098ch slu\u0091eb","V",1,false,null]
[0,4,false,"62300","Aktivace nehmotn\u0082ho invest.majetku","V",1,false,null]
[0,4,false,"62400","Aktivace hmotn\u0082ho invest.majetku","V",1,false,null]
[0,4,true,"64","Jin\u0082 provozn¡ v\u0098nosy",null,1,false,null]
[0,4,false,"64000","Jin\u0082 provozn¡ v\u0098nosy","V",1,false,null]
[0,4,false,"64100","Tr\u0091by z prodeje nehm.a hmot.inv.majetku","V",1,false,null]
[0,4,false,"64200","Tr\u0091by z prodeje materi lu","V",1,false,null]
[0,4,false,"64400","Smluvn¡ pokuty a £roky z prodlen¡","V",1,false,null]
[0,4,false,"64600","V\u0098nosy z odepsan\u0098ch pohled vek","V",1,false,null]
[0,4,false,"64800","Ostatn¡ provozn¡ v\u0098nosy","V",1,false,null]
[0,4,true,"65","Z£\u0087tov n¡ rezerv a opr.pol.provoz.v\u0098nos\u0096",null,1,false,null]
[0,4,false,"65200","Z£\u0087tov n¡ z konn\u0098ch rezerv","V",1,false,null]
[0,4,false,"65400","Z£\u0087tov n¡ ostatn¡ch rezerv","V",1,false,null]
[0,4,false,"65500","Z£\u0087t.komplex.n klad\u0096 p©¡¨t¡ch obdob¡","V",1,false,null]
[0,4,false,"65700","Z£\u0087t.opr vky k oprav.polo\u0091.k nabyt.maj.","V",1,false,null]
[0,4,false,"65800","Z£\u0087tov n¡ z konn\u0098ch opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,4,false,"65900","Z£\u0087tov n¡ opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,4,true,"66","Finan\u0087n¡ v\u0098nosy",null,1,false,null]
[0,4,false,"66000","Finan\u0087n¡ v\u0098nosy","V",1,false,null]
[0,4,false,"66100","Tr\u0091by z prodeje cenn\u0098ch pap¡r\u0096 a vklad\u0096","V",1,false,null]
[0,4,false,"66200","\u0097roky","V",1,false,null]
[0,4,false,"66300","Kurzov\u0082 zisky","V",1,false,null]
[0,4,false,"66500","V\u0098nosy z finan\u0087n¡ch investic","V",1,false,null]
[0,4,false,"66600","V\u0098nosy z kr tkodob\u0082ho finan\u0087.majetku","V",1,false,null]
[0,4,false,"66800","Ostatn¡ finan\u0087n¡ v\u0098nosy","V",1,false,null]
[0,4,true,"67","Z£\u0087tov n¡ rezerv a opr.pol.finan\u0087.v\u0098nos\u0096",null,1,false,null]
[0,4,false,"67400","Z£\u0087tov n¡ rezerv","V",1,false,null]
[0,4,false,"67900","Z£\u0087tov n¡ opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,4,true,"68","Mimo© dn\u0082 v\u0098nosy",null,1,false,null]
[0,4,false,"68000","Mimo© dn\u0082 v\u0098nosy","V",1,false,null]
[0,4,false,"68100","V\u0098nosy ze zm\u0088ny metody","V",1,false,null]
[0,4,false,"68400","Z£\u0087tov n¡ rezerv","V",1,false,null]
[0,4,false,"68800","Ostatn¡ mimo© dn\u0082 v\u0098nosy","V",1,false,null]
[0,4,false,"68900","Z£\u0087tov n¡ opravn\u0098ch polo\u0091ek","V",1,false,null]
[0,4,true,"69","P©evodov\u0082 £\u0087ty",null,1,false,null]
[0,4,false,"69700","P©evod provozn¡ch v\u0098nos\u0096","V",1,false,null]
[0,4,false,"69800","P©evod finan\u0087n¡ch v\u0098nos\u0096","V",1,false,null]
[0,4,true,"70","\u0097\u0087ty rozva\u0091n\u0082",null,1,false,null]
[0,4,false,"70100","Po\u0087 te\u0087n¡ £\u0087et rozva\u0091n\u0098","0",1,false,null]
[0,4,false,"70200","Kone\u0087n\u0098 £\u0087et rozva\u0091n\u0098","0",1,false,null]
[0,4,true,"71","\u0097\u0087et zisk\u0096 a ztr t",null,1,false,null]
[0,4,false,"71000","\u0097\u0087et zisk\u0096 a ztr t","0",1,false,null]
[0,4,true,"75","Podrozvahov\u0082 £\u0087ty",null,1,false,null]
[0,5,true,"01","Nehmotn\u0098 investi\u0087n¡ majetek",null,1,false,null]
[0,5,false,"01000","Nehmotn\u0098 investi\u0087n¡ majetek","A",1,false,"701"]
[0,5,true,"02","Hmotn\u0098 investi\u0087n¡ majetek",null,1,false,null]
[0,5,false,"02000","Hmotn\u0098 investi\u0087n¡ majetek","A",1,false,"701"]
[0,5,true,"03","Hmotn\u0098 investi\u0087n¡ majetek neodpisovan\u0098",null,1,false,null]
[0,5,false,"03000","Neodepisovan\u0098 invest.majetek","A",1,false,"701"]
[0,5,true,"04","Po©¡zen¡ hmotn\u0098ch a nehmotn\u0098ch investic",null,1,false,null]
[0,5,false,"04000","Po©¡zen¡ hmotn\u0098ch a nehmotn\u0098ch investic","A",1,false,null]
[0,5,true,"05","Poskytnut\u0082 z lohy na nehm.a hm.inv.maj.",null,1,false,null]
[0,5,true,"06","Finan\u0087n¡ investice",null,1,false,null]
[0,5,false,"06000","Finan\u0087n¡ investice","A",1,false,"701"]
[0,5,true,"07","Opr vky k nehmotn\u0082mu investi\u0087. majetku",null,1,false,null]
[0,5,false,"07000","Opr vky k nehmot.investic¡m","P",1,false,null]
[0,5,true,"08","Opr vky k hmotn\u0082mu investi\u0087.majetku",null,1,false,null]
[0,5,false,"08000","Opr vky k hmotn\u0082mu invest.majetku","P",1,false,null]
[0,5,true,"09","Opravn\u0082 polo\u0091ky k investi\u0087n¡mu majetku",null,1,false,null]
[0,5,false,"09000","Opravn\u0082 polo\u0091ky k IM","A",1,false,null]
[0,5,false,"09701","Opravn  polo\u0091ka k nabyt. majetku-aktivn¡","A",1,false,null]
[0,5,false,"09702","Opravn  polo\u0091ka k nabyt. majetku-pasivn¡","A",1,false,null]
[0,5,true,"11","Materi l",null,1,false,null]
[0,5,false,"11100","Po©¡zen¡ materi lu","A",1,false,null]
[0,5,false,"11200","Materi l na sklad\u0088","A",1,false,null]
[0,5,true,"12","Z soby vlastn¡ v\u0098roby",null,1,false,null]
[0,5,true,"13","Zbo\u0091¡",null,1,false,null]
[0,5,false,"13100","Po©¡zen¡ zbo\u0091¡","A",1,false,null]
[0,5,false,"13200","Zbo\u0091¡ na sklad\u0088 a v prodejn ch","A",1,false,null]
[0,5,true,"19","Opravn\u0082 polo\u0091ky k z sob m",null,1,false,null]
[0,5,true,"21","Pen¡ze",null,1,false,null]
[0,5,false,"21101","Pokladna","A",1,false,"100"]
[0,5,false,"21300","Ceniny","A",1,false,"100"]
[0,5,true,"22","\u0097\u0087ty v bank ch",null,1,false,null]
[0,5,false,"22101","Bankovn¡ £\u0087et","A",1,false,"200"]
[0,5,true,"23","B\u0088\u0091n\u0082 bankovn¡ £v\u0088ry",null,1,false,null]
[0,5,false,"23000","\u0097v\u0088rov\u0098 £\u0087et","P",1,false,"200"]
[0,5,false,"23101","Kr tkodob\u0082 bankovn¡ £v\u0088ry","P",1,false,"502"]
[0,5,false,"23102","Kr tkodob\u0082 £v\u0088ry-spl tka","A",1,false,"705"]
[0,5,true,"24","Jin\u0082 kr tkodob\u0082 finan\u0087n¡ v\u0098pomoci",null,1,false,null]
[0,5,false,"24901","Jin\u0082 kr tkodob\u0082 finan\u0087n¡ v\u0098pomoci-p©¡jem","P",1,false,"502"]
[0,5,false,"24902","Jin\u0082 kr tkodob.finan\u0087n¡ v\u0098pomoci-spl tka","A",1,false,"705"]
[0,5,true,"25","Kr tkodob\u0098 finan\u0087n¡ majetek",null,1,false,null]
[0,5,false,"25000","Majetkov\u0082 a dlu\u0091n\u0082 cenn\u0082 pap¡ry","P",1,false,"706"]
[0,5,true,"26","P©evody mezi finan\u0087n¡mi £\u0087ty",null,1,false,null]
[0,5,false,"26100","Pen¡ze na cest\u0088","A",1,false,"300"]
[0,5,true,"29","Opravn\u0082 polo\u0091ky ke kr tkodob.fin.maj.",null,1,false,null]
[0,5,true,"31","Pohled vky",null,1,false,null]
[0,5,false,"31101","Odb\u0088ratel\u0082","A",1,false,null]
[0,5,false,"31102","Odb\u0088ratel\u0082=pokladna","A",1,false,null]
[0,5,false,"31200","Sm\u0088nky k inkasu","A",1,false,null]
[0,5,false,"31300","Pohled vky za eskontovan\u0082 cenn\u0082 pap¡ry","A",1,false,null]
[0,5,false,"31400","Poskytnut\u0082 provozn¡ z lohy","A",1,false,null]
[0,5,false,"31500","Ostatn¡ pohled vky","A",1,false,null]
[0,5,true,"32","Z vazky",null,1,false,null]
[0,5,false,"32100","Dodavatel\u0082","P",1,false,null]
[0,5,false,"32200","Sm\u0088nky k £hrad\u0088","P",1,false,null]
[0,5,false,"32400","P©ijat\u0082 z lohy","P",1,false,null]
[0,5,false,"32500","Ostatn¡ z vazky","P",1,false,null]
[0,5,true,"33","Z£\u0087tov n¡ se zam\u0088stnanci a institucemi",null,1,false,null]
[0,5,false,"33100","Zam\u0088stnanci","P",1,false,null]
[0,5,false,"33300","Ostatn¡ z vazky v\u0096\u0087i zam\u0088stnanc\u0096m","P",1,false,null]
[0,5,false,"33500","Pohled vky za zam\u0088stnanci","A",1,false,null]
[0,5,false,"33601","Z£\u0087tov n¡ s institucemi soc.a zdr.zabez.","P",1,false,null]
[0,5,false,"33602","Z£\u0087tov n¡ s institucemi soc.a zdr.zabez.","P",1,false,null]
[0,5,true,"34","Z£\u0087tov n¡ dan¡ a dotac¡",null,1,false,null]
[0,5,false,"34100","Da¤ z p©¡jm\u0096","P",1,false,"702"]
[0,5,false,"34200","Ostatn¡ p©¡m\u0082 dan\u0088","P",1,false,null]
[0,5,false,"34305","Da¤ z p©idan\u0082 hodnoty 5%","A",1,false,"900"]
[0,5,false,"34322","Da¤ z p©idan\u0082 hodnoty 22%","A",1,false,"900"]
[0,5,false,"34350","Platba, resp. Inkaso DPH","A",1,false,"900"]
[0,5,false,"34500","Ostatn¡ nep©¡m\u0082 dan\u0088 a poplatky","P",1,false,null]
[0,5,false,"34600","Dotace ze st tn¡ho rozpo\u0087tu","A",1,false,"502"]
[0,5,false,"34700","Ostatn¡ dotace","A",1,false,"502"]
[0,5,true,"35","Pohled vky ke spole\u0087n¡k\u0096m a sdru\u0091en¡",null,1,false,null]
[0,5,true,"36","Z vazky ke spole\u0087n¡k\u0096m a sdru\u0091en¡",null,1,false,null]
[0,5,true,"37","Jin\u0082 pohled vky a z vazky",null,1,false,null]
[0,5,false,"37900","Jin\u0082 z vazky","A",1,false,null]
[0,5,true,"38","P©echodn\u0082 £\u0087ty aktiv a pas¡v",null,1,false,null]
[0,5,false,"38100","N klady p©¡¨t¡ch obdob¡-leasing","N",1,false,"706"]
[0,5,true,"39","Opravn  polo\u0091ka k z£\u0087t.vzt.a vnit©.z£\u0087t.",null,1,false,null]
[0,5,false,"39501","Vnit©n¡ z£\u0087tov n¡ - nepen\u0088\u0091n¡ p©¡jem","A",1,false,"013"]
[0,5,false,"39502","Vnit©n¡ z£\u0087tov n¡ - nepen\u0088\u0091n¡ v\u0098daj","A",1,false,"025"]
[0,5,true,"41","Z kladn¡ jm\u0088n¡ a kapit lov\u0082 fondy",null,1,false,null]
[0,5,false,"41300","Ostatn¡ kapit lov\u0082 fondy","A",1,false,"025"]
[0,5,true,"42","Fondy ze zisku a p©eveden\u0082 hosp.v\u0098sledky",null,1,false,null]
[0,5,true,"43","Hospod ©sk\u0098 v\u0098sledek",null,1,false,null]
[0,5,false,"43100","Hospod ©sk\u0098 v\u0098sl. ve schvalovac¡m ©¡zen¡","P",1,false,null]
[0,5,true,"45","Rezervy",null,1,false,null]
[0,5,false,"45101","Rezervy z konn\u0082 - tvorba","A",1,false,null]
[0,5,false,"45102","Rezervy z konn\u0082 - \u0087erp n¡","A",1,false,"703"]
[0,5,true,"46","Bankovn¡ £v\u0088ry",null,1,false,null]
[0,5,true,"47","Dlouhodob\u0082 z vazky",null,1,false,null]
[0,5,true,"49","Individu ln¡ podnikatel",null,1,false,null]
[0,5,false,"49101","\u0097\u0087et individu ln¡ho podnikatele - p©¡jem","P",1,false,"503"]
[0,5,false,"49102","\u0097\u0087et individu ln¡ho podnikatele - v\u0098dej","P",1,false,"704"]
[0,5,true,"50","Spot©ebovan\u0082 n kupy",null,1,false,null]
[0,5,false,"50101","Spot©eba materi lu","N",1,false,"801"]
[0,5,false,"50102","Leasingov\u0082 n klady","N",1,false,"706"]
[0,5,false,"50200","Spot©eba energie","N",1,false,"805"]
[0,5,false,"50300","Spot©eba ostatn¡ch neskladov.dod vek","N",1,false,"801"]
[0,5,false,"50400","Prodan\u0082 zbo\u0091¡","N",1,false,"802"]
[0,5,true,"51","Slu\u0091by",null,1,false,null]
[0,5,false,"51100","Opravy a udr\u0091ov n¡","N",1,false,"805"]
[0,5,false,"51200","Cestovn\u0082","N",1,false,"805"]
[0,5,false,"51300","N klady na reprezentaci","N",1,false,"706"]
[0,5,false,"51800","Ostatn¡ slu\u0091by","N",1,false,"805"]
[0,5,false,"51801","Ostatn¡ slu\u0091by - pom\u0088rn  \u0087 st leasingu","N",1,false,"025"]
[0,5,true,"52","Osobn¡ n klady",null,1,false,null]
[0,5,false,"52100","Mzdov\u0082 n klady","N",1,false,"803"]
[0,5,false,"52200","P©¡jmy spol.a \u0087l.dru\u0091.ze z vis.\u0087innosti","N",1,false,"803"]
[0,5,false,"52300","Odm\u0088ny \u0087len\u0096m org n\u0096 spol.a dru\u0091stva","N",1,false,"803"]
[0,5,false,"52400","Z konn\u0082 soci ln¡ poji¨t\u0088n¡","N",1,false,"804"]
[0,5,false,"52500","Ostatn¡ soci ln¡ poji¨t\u0088n¡","N",1,false,"706"]
[0,5,false,"52600","Soci ln¡ n klady individu ln¡ho podnik.","N",1,false,"804"]
[0,5,false,"52700","Z konn\u0082 soci ln¡ n klady","N",1,false,"805"]
[0,5,false,"52800","Ostatn¡ soci ln¡ n klady","N",1,false,"706"]
[0,5,true,"53","Dan\u0088 a poplatky",null,1,false,null]
[0,5,false,"53000","Dan\u0088 a poplatky","N",1,false,"805"]
[0,5,true,"54","Jin\u0082 provozn¡ n klady",null,1,false,null]
[0,5,false,"54001","Jin\u0082 provozn¡ n klady da¤ov\u0082","N",1,false,"805"]
[0,5,false,"54002","Jin\u0082 provozn¡ n klady neda¤ov\u0082","N",1,false,"706"]
[0,5,false,"54003","Jin\u0082 provozn¡ n klady - nepen\u0088\u0091n¡","N",1,false,"025"]
[0,5,false,"54100","Z\u0096statkov  cena prodan\u0082ho NIM a HIM","N",1,false,"025"]
[0,5,false,"54301","Dary - pen\u0088\u0091n¡","N",1,false,"705"]
[0,5,false,"54302","Dary - nepen\u0088\u0091n¡","N",1,false,null]
[0,5,true,"55","Odpisy, rezervy a oprav.polo\u0091ky prov.n.",null,1,false,null]
[0,5,false,"55101","Odpisy nehmotn\u0082ho invest.majetku","N",1,false,"025"]
[0,5,false,"55102","Nadlimitn¡ slo\u0091ka £\u0087etn¡ho odpisu nehm.","N",0,false,null]
[0,5,false,"55103","Odpisy hmotn\u0082ho invest.majetku","N",1,false,"025"]
[0,5,false,"55104","Nadlimitn¡ slo\u0091ka £\u0087etn¡ho odpisu hmotn.","N",0,false,null]
[0,5,false,"55200","Tvorba z konn\u0098ch rezerv","N",1,false,"025"]
[0,5,false,"55400","Tvorba ostatn¡ch rezerv","N",1,false,null]
[0,5,false,"55700","Z£\u0087tov n¡ opr vky k opr. polo\u0091. k nab.m.","N",1,false,"025"]
[0,5,true,"56","Finan\u0087n¡ n klady",null,1,false,null]
[0,5,false,"56001","Finan\u0087n¡ n klady da¤ov\u0082","N",1,false,"805"]
[0,5,false,"56002","Finan\u0087n¡ n klady neda¤ov\u0082","N",1,false,"706"]
[0,5,false,"56003","Finan\u0087n¡ n klady - nepen\u0088\u0091n¡ v\u0098daj","N",1,false,"025"]
[0,5,true,"57","Rezervy a opr.polo\u0091ky finan.n klad\u0096",null,1,false,null]
[0,5,false,"57400","Tvorba rezerv","N",1,false,null]
[0,5,false,"57900","Tvorba opravn\u0098ch polo\u0091ek","N",1,false,null]
[0,5,true,"58","Mimo© dn\u0082 n klady",null,1,false,null]
[0,5,false,"58001","Mimo© dn\u0082 n klady da¤ov\u0082","N",1,false,"805"]
[0,5,false,"58002","Mimo© dn\u0082 n klady neda¤ov\u0082","N",1,false,"706"]
[0,5,false,"58003","Mimo© dn\u0082 v\u0098daje - nepen\u0088\u0091n¡","N",1,false,"025"]
[0,5,false,"58400","Tvorba rezerv","N",1,false,null]
[0,5,true,"59","Dan\u0088 z p©¡jm\u0096 a p©evodov\u0082 £\u0087ty",null,1,false,null]
[0,5,false,"59100","Da¤ z p©¡jm\u0096 z b\u0088\u0091n\u0082 \u0087innosti - splatn ","N",1,false,"702"]
[0,5,false,"59200","Da¤ z p©¡jm\u0096 z b\u0088\u0091n\u0082 \u0087innosti - odlo\u0091en ","N",1,false,"702"]
[0,5,false,"59300","Da¤ z p©¡jm\u0096 z mimo©.\u0087innosti - splatn ","N",1,false,"702"]
[0,5,false,"59400","Da¤ z p©¡jm\u0096 z mimo©.\u0087innosti - odlo\u0091en ","N",1,false,"702"]
[0,5,false,"59500","Dodate\u0087n\u0082 odvody dan\u0088 z p©¡jm\u0096","N",1,false,"702"]
[0,5,true,"60","Tr\u0091by za vlastn¡ v\u0098kony a zbo\u0091¡",null,1,false,null]
[0,5,false,"60100","Tr\u0091by za vlastn¡ v\u0098robky","V",1,false,"602"]
[0,5,false,"60200","Tr\u0091by z prodeje slu\u0091eb","V",1,false,"602"]
[0,5,false,"60400","Tr\u0091by ze zbo\u0091¡","V",1,false,"601"]
[0,5,true,"61","Zm\u0088ny stavu vnitropodnikov\u0098ch z sob",null,1,false,null]
[0,5,true,"62","Aktivace",null,1,false,null]
[0,5,false,"62000","Aktivace","V",1,false,"013"]
[0,5,true,"64","Jin\u0082 provozn¡ v\u0098nosy",null,1,false,null]
[0,5,false,"64001","Jin\u0082 provozn¡ v\u0098nosy - da¤ov\u0082","V",1,false,"603"]
[0,5,false,"64002","Jin\u0082 provozn¡ v\u0098nosy - neda¤ov\u0082","V",1,false,"504"]
[0,5,false,"64100","Tr\u0091by z prodeje NIM a HIM","V",1,false,"603"]
[0,5,true,"65","Z£\u0087tov n¡ rezerv a opr.pol.provoz.v\u0098nos\u0096",null,1,false,null]
[0,5,false,"65200","Z£\u0087tov n¡ z konn\u0098ch rezerv","V",1,false,"703"]
[0,5,false,"65400","Z£\u0087tov n¡ ostatn¡ch rezerv","V",1,false,"703"]
[0,5,false,"65700","Z£\u0087tov n¡ opr vky k opr.polo\u0091.k nab.maj","V",1,false,"013"]
[0,5,true,"66","Finan\u0087n¡ v\u0098nosy",null,1,false,null]
[0,5,false,"66001","Finan\u0087n¡ v\u0098nosy - da¤ov\u0082","V",1,false,"603"]
[0,5,false,"66002","Fina\u0087n¡ v\u0098nosy - neda¤ov\u0082","V",1,false,"504"]
[0,5,false,"66100","Tr\u0091by z prodeje cenn\u0098ch pap¡r\u0096 a vklad\u0096","V",1,false,"013"]
[0,5,false,"66500","V\u0098nosy z finan\u0087n¡ch investic","V",1,false,"013"]
[0,5,true,"67","Z£\u0087tov n¡ rezerv a opr.pol.finan\u0087.v\u0098nos\u0096",null,1,false,null]
[0,5,false,"67400","Z£\u0087tov n¡ rezerv","V",1,false,"703"]
[0,5,true,"68","Mimo© dn\u0082 v\u0098nosy",null,1,false,null]
[0,5,false,"68001","Mimo© dn\u0082 v\u0098nosy - da¤ov\u0082","V",1,false,"603"]
[0,5,false,"68002","Mimo© dn\u0082 v\u0098nosy - neda¤ov\u0098","V",1,false,"504"]
[0,5,false,"68003","Mimo© dn\u0082 v\u0098nosy - manka a ¨kody","V",1,false,"013"]
[0,5,false,"68400","Z£\u0087tov n¡ rezerv","V",1,false,"703"]
[0,5,true,"69","P©evodov\u0082 £\u0087ty",null,1,false,null]
[0,5,true,"70","\u0097\u0087ty rozva\u0091n\u0082",null,1,false,null]
[0,5,true,"71","\u0097\u0087et zisk\u0096 a ztr t",null,1,false,null]
[0,5,true,"75","Podrozvahov\u0082 £\u0087ty",null,1,false,null]