{"component": "clause", "props": {"groups": [{"samples": [{"hash": "kxnDXfQzb9A", "uri": "/cs/contracts/kxnDXfQzb9A#goodwill", "label": "Financial Report", "score": 34.4579620794, "published": true}, {"hash": "9KDTLmkitKz", "uri": "/cs/contracts/9KDTLmkitKz#goodwill", "label": "Financial Report", "score": 33.7178097774, "published": true}], "size": 3, "snippet_links": [], "snippet": "Goodwill sa vykazuje v obstar\u00e1vacej cene zn\u00ed\u017eenej o kumulovan\u00e9 straty zo zn\u00ed\u017eenia hodnoty (pozri \u00fa\u010dtovn\u00fa z\u00e1sadu m)). \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 z obstarania dc\u00e9rskych spolo\u010dnost\u00ed je vyk\u00e1zan\u00fd ako samostatn\u00e1 polo\u017eka vo v\u00fdkaze o finan\u010dnej situ\u00e1cii Skupiny. \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 z obstarania pridru\u017een\u00fdch a spolo\u010dne ovl\u00e1dan\u00fdch podnikov je s\u00fa\u010das\u0165ou \u00fa\u010dtovnej hodnoty invest\u00edci\u00ed Skupiny v t\u00fdchto podnikoch. Zisky a straty z vyradenia ur\u010ditej spolo\u010dnosti zah\u0155\u0148aj\u00fa \u00fa\u010dtovn\u00fa hodnotu goodwillu, ktor\u00fd sa t\u00fdka predanej spolo\u010dnosti.", "hash": "00ac0ee37793b02ff8b38a36f9e935ff", "id": 1}, {"samples": [{"hash": "9KDTLmkitKz", "uri": "/cs/contracts/9KDTLmkitKz#goodwill", "label": "Financial Report", "score": 33.7178097774, "published": true}], "size": 3, "snippet_links": [], "snippet": "Obstaran\u00fd goodwill bol priraden\u00fd jednotliv\u00fdm jednotk\u00e1m generuj\u00facim pe\u0148a\u017en\u00e9 prostriedky (angl. cash-generating unit, \u201cCGU\u201c), pre ktor\u00e9 sa o\u010dak\u00e1va, \u017ee bud\u00fa ma\u0165 \u00fa\u017eitok zo synergick\u00fdch efektov vznikaj\u00facich pri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pozri tie\u017e bod i). Pri akviz\u00edcii tejto spolo\u010dnosti vznikol goodwill vo v\u00fd\u0161ke 850 tis\u00edc EUR, pozri tie\u017e bod i). Pri akviz\u00edcii tejto spolo\u010dnosti vznikol goodwill vo v\u00fd\u0161ke 45 tis\u00edc EUR, pozri tie\u017e bod i).", "hash": "b662597d579b5fe957fa8b5f07e23b5d", "id": 2}, {"samples": [{"hash": "a5jB9GNya8N", "uri": "/cs/contracts/a5jB9GNya8N#goodwill", "label": "Financial Statement", "score": 27.3133853409, "published": true}, {"hash": "eZeEuuLICfG", "uri": "/cs/contracts/eZeEuuLICfG#goodwill", "label": "Financial Statement", "score": 26.1747578469, "published": true}], "size": 2, "snippet_links": [{"key": "sn\u00ed\u017een\u00ed-hodnoty", "type": "clause", "offset": [258, 273]}, {"key": "z\u016fstatkov\u00e1-hodnota", "type": "definition", "offset": [1063, 1081]}, {"key": "anal\u00fdza-citlivosti", "type": "clause", "offset": [1471, 1489]}], "snippet": "\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 se prvotn\u011b oce\u0148uje \u010d\u00e1stkou odpov\u00eddaj\u00edc\u00ed rozd\u00edlu mezi uhrazenou protihodnotou a mezi \u010distou \u010d\u00e1stkou nabyt\u00fdch identifikovateln\u00fdch aktiv a p\u0159evzat\u00fdch z\u00e1vazk\u016f. Po prvotn\u00edm za\u00fa\u010dtov\u00e1n\u00ed se goodwill vykazuje v po\u0159izovac\u00ed cen\u011b sn\u00ed\u017een\u00e9 o kumulovan\u00e9 ztr\u00e1ty ze sn\u00ed\u017een\u00ed hodnoty. U vyk\u00e1zan\u00e9ho goodwillu je testov\u00e1no mo\u017en\u00e9 sn\u00ed\u017een\u00ed hodnoty. Pro \u00fa\u010dely vyhodnocen\u00ed mo\u017en\u00e9ho sn\u00ed\u017een\u00ed hodnoty goodwillu se vyu\u017e\u00edv\u00e1 metoda diskontovan\u00fdch pen\u011b\u017en\u00edch tok\u016f. Tento test je prov\u00e1d\u011bn alespo\u0148 jednou ro\u010dn\u011b nebo \u010dast\u011bji, pokud existuj\u00ed indik\u00e1tory mo\u017en\u00e9ho sn\u00ed\u017een\u00ed hodnoty goodwillu. Sn\u00ed\u017een\u00ed hodnoty goodwillu se zji\u0161\u0165uje stanoven\u00edm zp\u011btn\u011b z\u00edskateln\u00e9 hodnoty t\u011bch ekonomick\u00fdch jednotek, ke kter\u00fdm byl goodwill alokov\u00e1n. Ekonomick\u00e9 jednotky tvo\u0159\u00ed jednotliv\u00e9 elektr\u00e1rny ve vlastnictv\u00ed spole\u010dnosti. Pokud je zp\u011btn\u011b z\u00edskateln\u00e1 hodnota ekonomick\u00e9 jednotky ni\u017e\u0161\u00ed ne\u017e jej\u00ed \u00fa\u010detn\u00ed hodnota, je za\u00fa\u010dtov\u00e1no sn\u00ed\u017een\u00ed hodnoty. Za\u00fa\u010dtovan\u00e9 ztr\u00e1ty ze sn\u00ed\u017een\u00ed hodnoty goodwillu nen\u00ed mo\u017en\u00e9 pozd\u011bji stornovat. V p\u0159\u00edpad\u011b, \u017ee doch\u00e1z\u00ed k \u010d\u00e1ste\u010dn\u00e9mu prodeji ekonomick\u00e9 jednotky, ke kter\u00e9 byl alokov\u00e1n goodwill, je z\u016fstatkov\u00e1 hodnota goodwillu vztahuj\u00edc\u00ed se k prod\u00e1van\u00e9 \u010d\u00e1sti zahrnuta do zisku nebo ztr\u00e1ty p\u0159i prodeji. V\u00fd\u0161e takto od\u00fa\u010dtovan\u00e9ho goodwillu je stanovena na z\u00e1klad\u011b pom\u011bru hodnoty prod\u00e1van\u00e9 \u010d\u00e1sti ekonomick\u00e9 jednotky a hodnoty \u010d\u00e1sti, kter\u00e1 z\u016fst\u00e1v\u00e1 ve vlastnictv\u00ed Fondu. Zp\u011btn\u011b z\u00edskateln\u00e1 hodnota ekonomick\u00fdch jednotek je nejcitliv\u011bj\u0161\u00ed na zm\u011bny diskontn\u00edch sazeb pou\u017eit\u00fdch v modelu diskontovan\u00fdch pen\u011b\u017en\u00edch tok\u016f. Anal\u00fdza citlivosti je zdokumentovan\u00e1 v bod\u011b 5.", "hash": "3c701fb224f44d7d6e1ca44c0ec1d7cb", "id": 3}, {"samples": [{"hash": "fzKoN0F126j", "uri": "/cs/contracts/fzKoN0F126j#goodwill", "label": "V\u0161eobecn\u00e9 Smluvn\u00ed Podm\u00ednky Pro Spolupr\u00e1ci Autor\u016f a V\u00fdkonn\u00fdch Um\u011blc\u016f", "score": 26.4319529801, "published": true}, {"hash": "eGAmNWM0G09", "uri": "/cs/contracts/eGAmNWM0G09#goodwill", "label": "V\u0161eobecn\u00e9 Smluvn\u00ed Podm\u00ednky Pro Spolupr\u00e1ci Autor\u016f a V\u00fdkonn\u00fdch Um\u011blc\u016f", "score": 26.4151629869, "published": true}], "size": 2, "snippet_links": [{"key": "uzav\u0159en\u00ed-smlouvy", "type": "clause", "offset": [11, 27]}], "snippet": "Po dobu od uzav\u0159en\u00ed Smlouvy do p\u011bti let od zve\u0159ejn\u011bn\u00ed AVD, a nebylo-li AVD zve\u0159ejn\u011bno, do p\u011bti let od (i) odevzd\u00e1n\u00ed posledn\u00ed verze D\u00edla (je-li Smlouva uzav\u0159ena s Autorem), resp. od (ii) ukon\u010den\u00ed vytv\u00e1\u0159en\u00ed V\u00fdkonu (je-li Smlouva uzav\u0159ena s Um\u011blcem) je Autor, resp. Um\u011blec povinen zdr\u017eet se jak\u00e9hokoli jedn\u00e1n\u00ed, kter\u00e9 by mohlo po\u0161kodit dobrou pov\u011bst \u010cT a/nebo AVD.", "hash": "0a1a2bd47523e3a6816d9d9d7ca5565d", "id": 4}, {"samples": [{"hash": "eZeEuuLICfG", "uri": "/cs/contracts/eZeEuuLICfG#goodwill", "label": "Financial Statement", "score": 26.1747578469, "published": true}], "size": 2, "snippet_links": [{"key": "na-stran\u011b-druh\u00e9", "type": "clause", "offset": [1237, 1252]}, {"key": "sn\u00ed\u017een\u00ed-hodnoty", "type": "clause", "offset": [1689, 1704]}, {"key": "riziko-pr\u00e1vn\u00edch-vad", "type": "clause", "offset": [2972, 2991]}], "snippet": "K 1. 1. 2012 do\u0161lo k od\u0161t\u011bpen\u00ed vymezen\u00e9 \u010d\u00e1sti jm\u011bn\u00ed spole\u010dnosti \u010cEZ Obnoviteln\u00e9 zdroje, s. r. o. a jeho p\u0159echodu na Fond. D\u00e1le k tomuto dni do\u0161lo ke slou\u010den\u00ed Fondu jako n\u00e1stupnick\u00e9 spole\u010dnosti se spole\u010dnostmi eEnergy Ralsko a.s., eEnergy Ralsko - Ku\u0159\u00edvody a.s., eEnergy Hodon\u00edn a.s., FVE Vranovsk\u00e1 Ves a.s., GENTLEY a.s., 3 L invest a.s., AREA-GROUP CL a.s., DOMICA FPI s.r.o., Bohemian Development, a.s., Bioplyn technologie s.r.o., FVE Bu\u0161t\u011bhrad a.s. a KEFARIUM, a.s., jako zanikaj\u00edc\u00edmi spole\u010dnostmi. Celkov\u00e1 hodnota od\u0161t\u011bpovan\u00e9 \u010d\u00e1sti obchodn\u00edho jm\u011bn\u00ed rozd\u011blovan\u00e9 spole\u010dnosti a obchodn\u00edho jm\u011bn\u00ed zanikaj\u00edc\u00edch spole\u010dnost\u00ed, kter\u00e1 byla znalcem stanovena ke dni\n1. 1. 2012 se zahrnut\u00edm eliminac\u00ed p\u0159i f\u00fazi, \u010din\u00ed 9 068 034 tis. K\u010d. Rozd\u00edl mezi - hodnotou od\u0161t\u011bpovan\u00e9 \u010d\u00e1sti jm\u011bn\u00ed rozd\u011blovan\u00e9 spole\u010dnosti \u010cEZ Obnoviteln\u00e9 zdroje, s. r. o., kter\u00e1 \u010dinila 5 527 275 tis. K\u010d a hodnotou jm\u011bn\u00ed n\u011bkter\u00fdch zanikaj\u00edc\u00edch spole\u010dnost\u00ed (3 L invest a.s., AREA GROUP-CL a.s., Bioplyn technologie s.r.o., DOMICA FPI s.r.o., FVE Bu\u0161t\u011bhrad a.s. a GENTLEY a.s.) stanovenou znalcem k 1. lednu 2012 v celkov\u00e9 hodnot\u011b 3 814 249 tis. K\u010d na jedn\u00e9 stran\u011b a - souhrnem individu\u00e1ln\u011b p\u0159ecen\u011bn\u00fdch slo\u017eek aktiv sn\u00ed\u017een\u00fdm o p\u0159evzat\u00e9 z\u00e1vazky v celkov\u00e9 hodnot\u011b 3 953 115 tis. K\u010d na stran\u011b druh\u00e9, a d\u00e1le sn\u00ed\u017een\u00fd o eliminaci odlo\u017een\u00e9 dan\u011b ve v\u00fd\u0161i 10 707 tis. K\u010d, \u010din\u00ed 5 377 702 tis. K\u010d. V zahajovac\u00ed rozvaze n\u00e1stupnick\u00e9 spole\u010dnosti je tento rozd\u00edl vyk\u00e1z\u00e1n jako goodwill. Ke ka\u017ed\u00e9mu rozvahov\u00e9mu dni byla hodnota goodwillu sn\u00ed\u017eena na z\u00e1klad\u011b porovn\u00e1n\u00ed hodnoty diskontovan\u00fdch pen\u011b\u017en\u00edch tok\u016f dle ocen\u011bn\u00ed znalce k rozvahov\u00e9mu dni a \u00fa\u010detn\u00ed hodnoty souvisej\u00edc\u00edch aktiv v\u010detn\u011b goodwill n\u00e1sledovn\u011b (v tis. K\u010d): Hodnota k 1. 1. 2012 5 377 702 Sn\u00ed\u017een\u00ed hodnoty k 31. 12. 2012 -249 357 Sn\u00ed\u017een\u00ed hodnoty k 31. 12. 2013 -156 460 Sn\u00ed\u017een\u00ed hodnoty k 31. 12. 2014 -3 Sn\u00ed\u017een\u00ed hodnoty k 31. 12. 2015 - Sn\u00ed\u017een\u00ed hodnoty k 31. 12. 2016 -293 277 Goodwill spole\u010dnosti je testov\u00e1n na potenci\u00e1ln\u00ed sn\u00ed\u017een\u00ed hodnoty. Sn\u00ed\u017een\u00ed hodnoty goodwillu se zji\u0161\u0165uje stanoven\u00edm zp\u011btn\u011b z\u00edskateln\u00e9 hodnoty t\u011bch ekonomick\u00fdch jednotek, ke kter\u00fdm byl goodwill alokov\u00e1n. Pro tento \u00fa\u010del byl vyu\u017eit\u00fd test ekonomick\u00e9 zastaralosti popsan\u00fd v bod\u011b 5.1.2. V\u00fdnosov\u00fd p\u0159\u00edstup. Pen\u011bzotvorn\u00e9 jednotky tvo\u0159\u00ed jednotliv\u00e9 elektr\u00e1rny ve vlastnictv\u00ed spole\u010dnosti. K 31. 12. 2016, k 31. 12. 2015 a k 1. 1. 2015 byl goodwill alokov\u00e1n n\u00e1sleduj\u00edc\u00edm pen\u011bzotvorn\u00fdm jednotk\u00e1m (elektr\u00e1rn\u00e1m) (v mil. K\u010d): Elektr\u00e1rna 31. 12. 2016 31. 12. 2015 1. 1. 2015 FVE \u0160ev\u011bt\u00edn 914 920 914 920 914 920 VE St\u0159ekov 682 129 682 129 682 129 MVE Vydra 458 132 458 132 458 132 MVE Pr\u00e1\u010dov 300 989 300 989 300 989 FVE Ralsko (I a III) 272 116 272 116 272 116 MVE Hracholusky 258 316 258 316 258 316 FVE Vranovsk\u00e1 Ves 251 725 544 995 544 995 MVE Ob\u0159\u00edstv\u00ed 217 372 217 372 217 372 Ostatn\u00ed 1 322 906 1 322 913 1 322 913 Celkem 4 678 605 4 971 882 4 971 882 Spole\u010dnost v roce 2016 rozeznala sn\u00ed\u017een\u00ed hodnoty ve vztahu k FVE Vranovsk\u00e1 Ves ve v\u00fd\u0161\u00ed 293 277 tis. K\u010d mimo jin\u00e9 i v souvislosti s ud\u00e1lostmi popsan\u00fdmi v bod\u011b 17. riziko pr\u00e1vn\u00edch vad a vyk\u00e1zala jej v \u0159\u00e1dku Sn\u00ed\u017een\u00ed hodnoty goodwillu ve v\u00fdkazu ziku a ztr\u00e1ty. U ostatn\u00edch zdroj\u016f zp\u011btn\u011b z\u00edskateln\u00e1 hodnota aktiv p\u0159esahovala \u00fa\u010detn\u00ed hodnoty o 11 % a\u017e 57 % hodnoty sou\u010dasn\u00e9 hodnoty jednotliv\u00fdch EZ vypo\u010dten\u00fdch na z\u00e1klad\u011b v\u00fdnosov\u00e9 metody.", "hash": "ac697ecfc3f05e13f7e95c31f1b2b329", "id": 5}, {"samples": [{"hash": "1R6sIEc4ZXs", "uri": "/cs/contracts/1R6sIEc4ZXs#goodwill", "label": "Annual Report", "score": 28.3207366104, "published": true}], "size": 2, "snippet_links": [{"key": "sn\u00ed\u017een\u00ed-hodnoty", "type": "clause", "offset": [359, 374]}, {"key": "vedlej\u0161\u00ed-n\u00e1klady", "type": "clause", "offset": [1338, 1354]}, {"key": "po\u0159izovac\u00ed-cena", "type": "definition", "offset": [1597, 1612]}, {"key": "n\u00e1klady-na", "type": "definition", "offset": [1766, 1776]}, {"key": "ostatn\u00ed-n\u00e1klady", "type": "clause", "offset": [1809, 1824]}], "snippet": "Goodwill p\u0159edstavuje \u010d\u00e1stku, o kterou cena akvizice p\u0159evy\u0161uje re\u00e1lnou hodnotu pod\u00edlu Skupiny na \u010dist\u00fdch identifikovateln\u00fdch aktivech, z\u00e1vazk\u016f a potencion\u00e1ln\u00edch z\u00e1vazk\u016f nabyt\u00e9ho dce\u0159in\u00e9ho podniku k datu akvizice. Goodwill z akvizic dce\u0159in\u00fdch podnik\u016f je sou\u010d\u00e1st\u00ed v\u00fdkazu finan\u010dn\u00ed pozice. \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 je vykazov\u00e1n v po\u0159izovac\u00ed cen\u011b po ode\u010dten\u00ed kumulovan\u00fdch ztr\u00e1t ze sn\u00ed\u017een\u00ed hodnoty, pokud k n\u011bjak\u00fdm do\u0161lo. Skupina testuje goodwill na sn\u00ed\u017een\u00ed hodnoty nejm\u00e9n\u011b jednou za rok, a nav\u00edc v\u017edy, jakmile existuj\u00ed n\u00e1znaky na jeho znehodnocen\u00ed. Goodwill je alokov\u00e1n jednotliv\u00fdm pen\u011bzotvorn\u00fdm jednotk\u00e1m, nebo skupin\u00e1m pen\u011bzotvorn\u00fdch jednotek, u kter\u00fdch se p\u0159edpokl\u00e1d\u00e1 synergick\u00fd u\u017eitek z podnikov\u00fdch kombinac\u00ed. Takov\u00e9to jednotky, nebo skupiny p\u0159edstavuj\u00ed nejni\u017e\u0161\u00ed \u00farove\u0148, na kter\u00e9 Skupina goodwill sleduje. Dce\u0159in\u00fd podnik UG-D, a.s. byl koupen v roce 2009. Dce\u0159in\u00fd podnik UNISTAV International, a.s. byl koupen v roce 2016 a k 1. 1. 2018 zanikl f\u00faz\u00ed s Mate\u0159skou spole\u010dnost\u00ed. Goodwill z t\u00e9to akvizice byl vyk\u00e1z\u00e1n (bod 4.10, 5.4.) v roce 2016, v roce 2018 od\u00fa\u010dtov\u00e1n. Investice do nemovitost\u00ed je nemovitost dr\u017een\u00e1 za \u00fa\u010delem dosa\u017een\u00ed p\u0159\u00edjmu z n\u00e1jemn\u00e9ho, anebo za \u00fa\u010delem zhodnocen\u00ed (v\u010detn\u011b nemovitost\u00ed ve f\u00e1zi v\u00fdstavby k budouc\u00edmu pou\u017eit\u00ed jako investice do nemovitost\u00ed). Investice do nemovitost\u00ed se prvotn\u011b ocen\u00ed na \u00farovni po\u0159izovac\u00edch n\u00e1klad\u016f, kter\u00e9 zahrnuj\u00ed i vedlej\u0161\u00ed n\u00e1klady spojen\u00e9 s po\u0159\u00edzen\u00edm nemovitosti. Po prvotn\u00edm vyk\u00e1z\u00e1n\u00ed se investice do nemovitosti oce\u0148uj\u00ed re\u00e1lnou hodnotou. Zisky a ztr\u00e1ty ze zm\u011bny re\u00e1ln\u00e9 hodnoty investic\u00ed do nemovitost\u00ed se zahrnou do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku v obdob\u00ed, ve kter\u00e9m k nim do\u0161lo. Po\u0159izovac\u00ed cena zahrnuje polo\u017eky, kter\u00e9 jsou p\u0159\u00edmo p\u0159i\u0159aditeln\u00e9 po\u0159\u00edzen\u00ed dan\u00e9 investice do nemovitosti. Po\u0159izovac\u00ed cena investice do nemovitosti vlastn\u00ed v\u00fdroby zahrnuje n\u00e1klady na materi\u00e1l a p\u0159\u00edm\u00e9 mzdy a v\u0161echny ostatn\u00ed n\u00e1klady p\u0159\u00edmo p\u0159i\u0159aditeln\u00e9 uveden\u00ed dan\u00e9 investice do nemovitosti do funk\u010dn\u00edho stavu podle jej\u00edho zam\u00fd\u0161len\u00e9ho pou\u017eit\u00ed. Nez\u00e1visl\u00e1 extern\u00ed znaleck\u00e1 spole\u010dnost disponuj\u00edc\u00ed nezbytnou odbornou zp\u016fsobilost\u00ed a p\u0159edchoz\u00edmi zku\u0161enostmi s oce\u0148ov\u00e1n\u00edm p\u0159edm\u011btn\u00e9 kategorie investic do nemovitost\u00ed v dan\u00e9 lokalit\u011b, ocenila portfolio investic do nemovitost\u00ed ke konci roku 2018, resp. 2017. Investice do nemovitost\u00ed je od\u00fa\u010dtov\u00e1na p\u0159i prodeji, nebo pokud je investice do nemovitost\u00ed trvale sta\u017eena z pou\u017e\u00edv\u00e1n\u00ed a z jej\u00edho prodeje nejsou o\u010dek\u00e1v\u00e1ny budouc\u00ed ekonomick\u00e9 u\u017eitky. Zisky a ztr\u00e1ty vznikl\u00e9 p\u0159i od\u00fa\u010dtov\u00e1n\u00ed nemovitosti (stanoven\u00e9 jako rozd\u00edl mezi \u010dist\u00fdm v\u00fdt\u011b\u017ekem z prodeje a \u00fa\u010detn\u00ed hodnotou aktiva) jsou zahrnuty do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku v obdob\u00ed, ve kter\u00e9m je nemovitost od\u00fa\u010dtov\u00e1na.", "hash": "0c8b628cb9e72cc03641c31435e79efb", "id": 6}, {"samples": [{"hash": "kxnDXfQzb9A", "uri": "/cs/contracts/kxnDXfQzb9A#goodwill", "label": "Financial Report", "score": 34.4579620794, "published": true}], "size": 2, "snippet_links": [], "snippet": "Obstaran\u00fd goodwill bol priraden\u00fd jednotliv\u00fdm jednotk\u00e1m generuj\u00facim pe\u0148a\u017en\u00e9 prostriedky (angl. cash-generating unit, \u201cCGU\u201c), pre ktor\u00e9 sa o\u010dak\u00e1va, \u017ee bud\u00fa ma\u0165 \u00fa\u017eitok zo synergick\u00fdch efektov vznikaj\u00facich pri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pozri tie\u017e bod c). Pri akviz\u00edcii tejto spolo\u010dnosti vznikol goodwill vo v\u00fd\u0161ke 89 tis\u00edc EUR, pozri tie\u017e bod d). Pri akviz\u00edcii tejto spolo\u010dnosti vznikol goodwill vo v\u00fd\u0161ke 279 tis\u00edc EUR, pozri tie\u017e bod d). Pri akviz\u00edcii tejto spolo\u010dnosti vznikol goodwill vo v\u00fd\u0161ke 322 tis\u00edc EUR, pozri tie\u017e bod d). Pri akviz\u00edcii tejto spolo\u010dnosti vznikol goodwill vo v\u00fd\u0161ke 164 tis\u00edc EUR, pozri tie\u017e bod d).", "hash": "7909fa9992be426dcdc604ddec200873", "id": 7}, {"samples": [{"hash": "bCTTX1krfMQ", "uri": "/cs/contracts/bCTTX1krfMQ#goodwill", "label": "Emission Supplement", "score": 19.0, "published": true}], "size": 2, "snippet_links": [], "snippet": "Jin\u00fd dlouhodob\u00fd nehmotn\u00fd majetek Nedokon\u010den\u00fd dlouhodob\u00fd nehmotn\u00fd 7. majetek Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd 8. nehmotn\u00fd majetek", "hash": "df207a254e1281ebbf4fa967234106d0", "id": 8}, {"samples": [{"hash": "bS3JiJj7hFu", "uri": "/cs/contracts/bS3JiJj7hFu#goodwill", "label": "Individual Financial Statements", "score": 26.0859042965, "published": true}], "size": 2, "snippet_links": [{"key": "ostatn\u00ed-aktiva", "type": "clause", "offset": [219, 233]}, {"key": "re\u00e1ln\u00e1-hodnota", "type": "definition", "offset": [623, 637]}], "snippet": "Goodwill z\u00edskan\u00fd v podnikov\u00e9 kombinaci je od data akvizice rozd\u011blen ke ka\u017ed\u00e9 z nabyt\u00fdch pen\u011bzotvorn\u00fdch jednotek (nebo skupiny pen\u011bzotvorn\u00fdch jednotek), kter\u00e9 by m\u011bly prosp\u011bch ze synergi\u00ed kombinace bez ohledu na to, zda ostatn\u00ed aktiva nebo z\u00e1vazky nab\u00fdvan\u00e9ho jsou p\u0159i\u0159azeny k t\u011bmto jednotk\u00e1m nebo skupin\u00e1m jednotek. Nabyvatel uzn\u00e1 goodwill k datu akvizice kalkulovan\u00fd jako p\u0159ebytek a) nad nebo b) pod, kde: hodnota a) p\u0159edstavuje souhrn: - p\u0159eveden\u00e9 \u00faplaty, co\u017e obvykle vy\u017eaduje vy\u010d\u00edslen\u00ed aktu\u00e1ln\u00ed re\u00e1ln\u00e9 hodnoty k datu po\u0159\u00edzen\u00ed, - \u010d\u00e1stku v\u0161ech nekontroln\u00edch pod\u00edl\u016f v nab\u00fdvan\u00e9m a - podnikov\u00e9 kombinace je dosa\u017eeno postupn\u011b, re\u00e1ln\u00e1 hodnota k datu akvizice je ur\u010dena d\u0159\u00edve dr\u017een\u00fdm pod\u00edlem v nab\u00fdvan\u00e9 spole\u010dnosti.", "hash": "4447cb8f5a3bf1b3895a1d9d38c9faf6", "id": 9}, {"samples": [{"hash": "iQ57RMcCE5q", "uri": "/cs/contracts/iQ57RMcCE5q#goodwill", "label": "Annual Report", "score": 25.1623850904, "published": true}], "size": 2, "snippet_links": [{"key": "sn\u00ed\u017een\u00ed-hodnoty", "type": "clause", "offset": [70, 85]}, {"key": "obchodn\u00ed-zastoupen\u00ed", "type": "definition", "offset": [297, 316]}, {"key": "diskontn\u00ed-sazba", "type": "definition", "offset": [804, 819]}, {"key": "\u00farokov\u00e9-sazby", "type": "clause", "offset": [1746, 1759]}], "snippet": "B\u011bhem \u010dtvrt\u00e9ho \u010dtvrtlet\u00ed hospod\u00e1\u0159sk\u00e9ho roku 2015 byl proveden test na sn\u00ed\u017een\u00ed hodnoty goodwillu za pou\u017eit\u00ed modelu diskontovan\u00fdch pen\u011b\u017en\u00edch tok\u016f. V roce 2015 do\u0161lo v r\u00e1mci vy\u0161\u0161\u00ed integrace Skupiny k d\u00edl\u010d\u00ed zm\u011bn\u011b vnitroskupinov\u00e9 strategie. Mimo oblasti oprav\u00e1renstv\u00ed, trolejbus\u016f, pohon\u016f a motor\u016f bude obchodn\u00ed zastoupen\u00ed koncentrov\u00e1no v mate\u0159sk\u00e9 spole\u010dnosti. V d\u016fsledku toho do\u0161lo k p\u0159ehodnocen\u00ed dosavadn\u00edch pl\u00e1n\u016f spole\u010dnosti \u0160KODA VAGONKA a.s, p\u0159i\u010dem\u017e p\u0159edpokl\u00e1d\u00e1me, \u017ee ve spole\u010dnosti \u0160KODA VAGONKA a.s. dojde ke sn\u00ed\u017een\u00ed objemu v\u00fdroby a ke sn\u00ed\u017een\u00ed budouc\u00edch hospod\u00e1\u0159sk\u00fdch v\u00fdsledk\u016f. Testov\u00e1n\u00ed bylo provedeno na z\u00e1klad\u011b p\u0159ehodnocen\u00fdch pl\u00e1n\u016f pro roky 2016 \u2013 2020. Na z\u00e1klad\u011b proveden\u00e9ho impairment testu do\u0161lo ke sn\u00ed\u017een\u00ed hodnoty goodwillu p\u0159i\u0159azen\u00e9ho spole\u010dnosti \u0160KODA VAGONKA a.s. o \u010d\u00e1stku 2 931 906 tis. K\u010d. Diskontn\u00ed sazba po zdan\u011bn\u00ed tak\u00e9 p\u0159edstavuje kl\u00ed\u010dov\u00fd odhad v modelu diskontovan\u00fdch pen\u011b\u017en\u00edch tok\u016f a vych\u00e1z\u00ed z reprezentativn\u00edho v\u00e1\u017een\u00e9ho pr\u016fm\u011bru kapit\u00e1lov\u00fdch n\u00e1klad\u016f. Diskontn\u00ed sazba po zdan\u011bn\u00ed pou\u017eit\u00e1 p\u0159i v\u00fdpo\u010dtu zp\u011btn\u011b z\u00edskateln\u00e9 \u010d\u00e1stky \u010dinila 7 %. Testov\u00e1n\u00ed bylo provedeno na z\u00e1klad\u011b dostupn\u00fdch pl\u00e1n\u016f pro roky 2016 \u2013 2020. Oceniteln\u00e1 pr\u00e1va Spole\u010dnost na z\u00e1klad\u011b proveden\u00ed testu neidentifikovala \u017e\u00e1dn\u00e9 sn\u00ed\u017een\u00ed hodnoty. Pro stanoven\u00ed re\u00e1ln\u00fdch hodnot k dan\u00e9mu rozvahov\u00e9mu dni jsou pl\u00e1novan\u00e9 pen\u011b\u017en\u00ed toky diskontov\u00e1ny diskontn\u00edmi sazbami po zdan\u011bn\u00ed. Diskontn\u00ed sazba po zdan\u011bn\u00ed tak\u00e9 p\u0159edstavuje kl\u00ed\u010dov\u00fd odhad v modelu diskontovan\u00fdch pen\u011b\u017en\u00edch tok\u016f a vych\u00e1z\u00ed z reprezentativn\u00edho v\u00e1\u017een\u00e9ho pr\u016fm\u011bru kapit\u00e1lov\u00fdch n\u00e1klad\u016f. Diskontn\u00ed sazba po zdan\u011bn\u00ed pou\u017eit\u00e1 p\u0159i v\u00fdpo\u010dtu zp\u011btn\u011b z\u00edskateln\u00e9 \u010d\u00e1stky \u010dinila 7 %. Budouc\u00ed finan\u010dn\u00ed v\u00fdsledky Skupiny jsou zalo\u017eeny na mno\u017estv\u00ed faktor\u016f a p\u0159edpoklad\u016f s ohledem na makroekonomick\u00fd v\u00fdvoj jako jsou devizov\u00e9 kurzy a \u00farokov\u00e9 sazby, nad kter\u00fdmi Skupina z\u010d\u00e1sti nem\u00e1 kontrolu. Zm\u011bny t\u011bchto faktor\u016f a p\u0159edpoklad\u016f mohou ovlivnit finan\u010dn\u00ed pozici Skupiny, v\u010detn\u011b v\u00fdsledk\u016f testov\u00e1n\u00ed sn\u00ed\u017een\u00ed hodnoty dlouhodob\u00fdch aktiv, a n\u00e1sledn\u011b mohou v\u00e9st ke zm\u011bn\u00e1m ve finan\u010dn\u00ed pozici a v\u00fdsledc\u00edch Skupiny.", "hash": "a8b999b0b20dfd2259fd470735d61d5a", "id": 10}], "next_curs": "ClESS2oVc35sYXdpbnNpZGVyY29udHJhY3Rzci0LEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IhFnb29kd2lsbCMwMDAwMDAwYQyiAQJjcxgAIAA=", "clause": {"size": 18, "children": [["goodwill-pokra\u010dov\u00e1n\u00ed", "Goodwill (pokra\u010dov\u00e1n\u00ed)"]], "parents": [["\u00fa\u010dtovn\u00e9-z\u00e1vierky-zahrani\u010dn\u00fdch-spolo\u010dnost\u00ed", "\u00da\u010dtovn\u00e9 z\u00e1vierky zahrani\u010dn\u00fdch spolo\u010dnost\u00ed"], ["z\u00e1sadn\u00ed-\u00fa\u010detn\u00ed-postupy", "Z\u00e1sadn\u00ed \u00da\u010detn\u00ed Postupy"], ["\u00fa\u010detn\u00ed-postupy-pou\u017e\u00edvan\u00e9-spole\u010dnost\u00ed", "\u00da\u010detn\u00ed Postupy Pou\u017e\u00edvan\u00e9 Spole\u010dnost\u00ed"], ["nejd\u016fle\u017eit\u011bj\u0161\u00ed-\u00fa\u010detn\u00ed-z\u00e1sady", "Nejd\u016fle\u017eit\u011bj\u0161\u00ed \u00da\u010detn\u00ed Z\u00e1sady"], ["v\u00fdznamn\u00e9-\u00fa\u010dtovn\u00e9-z\u00e1sady", "V\u00fdznamn\u00e9 \u00fa\u010dtovn\u00e9 z\u00e1sady"]], "title": "Goodwill", "id": "goodwill", "related": [["povinnosti-poji\u0161t\u011bn\u00e9ho", "Povinnosti poji\u0161t\u011bn\u00e9ho", "Povinnosti poji\u0161t\u011bn\u00e9ho"], ["povinnosti-\u00fa\u010dastn\u00edk\u016f-poji\u0161t\u011bn\u00ed", "Povinnosti \u00fa\u010dastn\u00edk\u016f poji\u0161t\u011bn\u00ed", "Povinnosti \u00fa\u010dastn\u00edk\u016f poji\u0161t\u011bn\u00ed"], ["povinnosti-poskytovatele", "Povinnosti poskytovatele", "Povinnosti poskytovatele"], ["odpov\u011bdnost-poskytovatele", "Odpov\u011bdnost Poskytovatele", "Odpov\u011bdnost Poskytovatele"], ["provize", "Provize", "Provize"]], "related_snippets": [], "updated": "2025-07-07T16:38:45+00:00"}, "json": true, "cursor": ""}}