. "10" . "\u010Ctvrt\u00E1 sm\u011Brnice 78/660/EHS - z\u00E1sada pravdiv\u00E9ho a v\u011Brn\u00E9ho obrazu - oce\u0148ov\u00E1n\u00ED na z\u00E1klad\u011B historick\u00E9 ceny - po\u0159izovac\u00ED cena zjevn\u011B ni\u017E\u0161\u00ED ne\u017E skute\u010Dn\u00E1 hodnota" . . "\u010Ctvrt\u00E1 sm\u011Brnice 78/660/EHS - z\u00E1sada pravdiv\u00E9ho a v\u011Brn\u00E9ho obrazu - oce\u0148ov\u00E1n\u00ED na z\u00E1klad\u011B historick\u00E9 ceny - po\u0159izovac\u00ED cena zjevn\u011B ni\u017E\u0161\u00ED ne\u017E skute\u010Dn\u00E1 hodnota"@cs . "[D94962A646FA]" . . "Obchodn\u00ED pr\u00E1vo" . . . . "67454" . . . "Ba\u017Eantov\u00E1, Ilona" . . "22" . . "I" . . . . . . "1210-8278" . . . . "\u010Ctvrt\u00E1 sm\u011Brnice 78/660/EHS - z\u00E1sada pravdiv\u00E9ho a v\u011Brn\u00E9ho obrazu - oce\u0148ov\u00E1n\u00ED na z\u00E1klad\u011B historick\u00E9 ceny - po\u0159izovac\u00ED cena zjevn\u011B ni\u017E\u0161\u00ED ne\u017E skute\u010Dn\u00E1 hodnota"@cs . "RIV/00216208:11220/13:10145906!RIV14-MSM-11220___" . "RIV/00216208:11220/13:10145906" . "V z\u00E1sad\u011B, v\u011Brn\u00E9ho a poctiv\u00E9ho obrazu oce\u0148ov\u00E1n\u00ED, je stanoveno v \u010Dl. 2 (3) a\u017E (5) \u010Dtvrt\u00E9 sm\u011Brnice, neumo\u017E\u0148uje princip oce\u0148ov\u00E1n\u00ED aktiv na z\u00E1klad\u011B po\u0159izovac\u00ED ceny nebo jejich v\u00FDrobn\u00ED n\u00E1klady, obsa\u017Een\u00E9 v \u010Dl\u00E1nku 32 t\u00E9to sm\u011Brnice, \u017Ee se lze odch\u00FDlit ve prosp\u011Bch ocen\u011Bn\u00ED na z\u00E1klad\u011B jejich re\u00E1ln\u00E9 hodnoty, kde je po\u0159izovac\u00ED cena nebo v\u00FDrobn\u00ED n\u00E1klady t\u011Bchto aktiv je zjevn\u011B ni\u017E\u0161\u00ED, ne\u017E je jejich skute\u010Dn\u00FD hodnota. Spole\u010Dnosti, u kter\u00FDch je jist\u00E9, \u017Ee z\u00EDskaj\u00ED v\u011Bt\u0161\u00ED zisk v d\u016Fsledku z\u00E1vazk\u016F uzav\u0159en\u00FDch ohledn\u011B budouc\u00EDho prodeje aktiva mus\u00ED v souladu s \u010Dl. 2 (4) t\u00E9to sm\u011Brnice, poskytovat dal\u0161\u00ED informace v tomto ohledu." . "\u010Ctvrt\u00E1 sm\u011Brnice 78/660/EHS - z\u00E1sada pravdiv\u00E9ho a v\u011Brn\u00E9ho obrazu - oce\u0148ov\u00E1n\u00ED na z\u00E1klad\u011B historick\u00E9 ceny - po\u0159izovac\u00ED cena zjevn\u011B ni\u017E\u0161\u00ED ne\u017E skute\u010Dn\u00E1 hodnota" . "1"^^ . "6"^^ . . . "1"^^ . . . "Fourth Directive 78/660/EEC - Principle of a true and fair view - valuation based on historical price - purchase price obviously lower than the actual value"@en . . . "CZ - \u010Cesk\u00E1 republika" . "The principle that a true and fair view must be given, set out in Article 2(3) to (5) of the Fourth Directive, does not permit the principle of valuation of assets on the basis of their acquisition price or their production cost, contained in Article 32 of that directive, to be departed from in favour of a valuation on the basis of their real value, where the acquisition price or the production cost of those assets is manifestly lower than their real value.A company which is certain to make a large profit due to commitments entered into regarding the future resale of an asset must, under Article 2(4) of that directive, give additional information in that regard."@en . "Fourth Directive 78/660/EEC - Principle of a true and fair view - valuation based on historical price - purchase price obviously lower than the actual value"@en . "11220" . . . . "V z\u00E1sad\u011B, v\u011Brn\u00E9ho a poctiv\u00E9ho obrazu oce\u0148ov\u00E1n\u00ED, je stanoveno v \u010Dl. 2 (3) a\u017E (5) \u010Dtvrt\u00E9 sm\u011Brnice, neumo\u017E\u0148uje princip oce\u0148ov\u00E1n\u00ED aktiv na z\u00E1klad\u011B po\u0159izovac\u00ED ceny nebo jejich v\u00FDrobn\u00ED n\u00E1klady, obsa\u017Een\u00E9 v \u010Dl\u00E1nku 32 t\u00E9to sm\u011Brnice, \u017Ee se lze odch\u00FDlit ve prosp\u011Bch ocen\u011Bn\u00ED na z\u00E1klad\u011B jejich re\u00E1ln\u00E9 hodnoty, kde je po\u0159izovac\u00ED cena nebo v\u00FDrobn\u00ED n\u00E1klady t\u011Bchto aktiv je zjevn\u011B ni\u017E\u0161\u00ED, ne\u017E je jejich skute\u010Dn\u00FD hodnota. Spole\u010Dnosti, u kter\u00FDch je jist\u00E9, \u017Ee z\u00EDskaj\u00ED v\u011Bt\u0161\u00ED zisk v d\u016Fsledku z\u00E1vazk\u016F uzav\u0159en\u00FDch ohledn\u011B budouc\u00EDho prodeje aktiva mus\u00ED v souladu s \u010Dl. 2 (4) t\u00E9to sm\u011Brnice, poskytovat dal\u0161\u00ED informace v tomto ohledu."@cs . "value; actual; than; lower; obviously; price; purchase; historical; based; valuation; view; fair; true; Principle; 78/660/EEC; Directive; Fourth"@en . . .