Vzory neexistujú, ale na strankach PwC alebo KPMG existuje vzorova uctovna zavierka.

Suvahu a vysledovku si vytvoris sama, podla toho, co tvoja spolocnost robi.

Súvahu aj výsledovku mám vytvorenú. Chcela by som výkazy porovnať s nejakou inou firmou.

Steffi

Tak za porovanie vykazov beru uz spomenute firmy tazke tisice! Ale firmy ktore zostavuju vykazy podla IFRS maju tusim povinnost uverejnovat vykazy na svojej internetovej stranke. Takze, najdi si podobnu firmu ako mas ty, skus jej webovsku stransku, mozno sa dopatras. Ale ver, ze porovnanim vela neziskas, kazda firma je ina.

Ak chces vediet, ako na tom si v porovnani s konkurenciou - na to sluzi benchmarking. Ale benchmarking robia len specializovane firmy, mozes sa o to pokusit, ale vysledok je neisty.

Formát by mohol byť takýto :

ASSETS:

NON-CURRENT ASSETS:
Property, plant and equipment
Property, plant and equipment in acquisition
Advances for property, plant and equipment
Intangible and other assets
Total non-current assets

CURRENT ASSETS:
Inventories
Trade and other receivables
Income tax receivables
Cash and cash equivalents
Other current assets
Total current assets

TOTAL ASSETS

Shareholders’ EQUITY AND LIABILITIES:

Shareholders’ EQUITY:
Registered capital
Other capital funds
(Accumulated losses)/Retained earnings
Total equity

NON-CURRENT LIABILITIES:
Obligations under finance leases
Deferred tax liabilities
Total non-current liabilities

CURRENT LIABILITIES:
Short-term borrowings
Trade and other payables
Income tax liabilities
Obligations under finance leases
Other current liabilities
Total current liabilities

Total liabilities

TOTAL Shareholders’ EQUITY, MINORITY INTEREST AND LIABILITIES





REVENUES:
Revenues from logistic services
Revenues for Tire & Wheels
Other revenues
Total revenues

COSTS AND EXPENSES:
Consumables and services
Labour and related expenses
Depreciation and amortization
Other operating costs, net
Total costs and expenses, net

PROFIT/(LOSS) BEFORE INTEREST AND TAXES

FINANCIAL INCOME/(EXPENSE):
Interest income
Interest expense
Foreign currency translation differences
Other financial income/(expense), net
Total financial (expense)/income, net

PROFIT/(LOSS) BEFORE INCOME TAXES

INCOME TAXES

NET PROFIT/(LOSS) FOR THE YEAR










Operating profit/(loss)
Adjustments for:
Depreciation and amortization
Interest expense
Interest income
Increase in inventories
Increase in trade and other receivables
Increase in other current assets
Increase in trade and other payables
Cash used in operations









Subscription of registered capital and funds
Net loss for the period





Net profit for the year

At 31 December 2006