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SK Financial Statements (Úč POD)

The Slovak účtovná závierka of an entrepreneur in double-entry bookkeeping — the súvaha and the výkaz ziskov a strát computed from the ledger and exported as the official UZPODv14 file, plus the cash flow and equity statements and the notes.

What it is for

A Slovak company keeping double-entry books (podvojné účtovníctvo) closes every year with an účtovná závierka. For small and large entities its statements are filed as one electronic document, Účtovná závierka Úč POD (XML vzor UZPODv14), which holds:

• the súvaha (balance sheet, Úč POD 1-01, rows 001–145, assets in brutto / korekcia / netto columns), and
• the výkaz ziskov a strát (income statement by nature, Úč POD 2-01, rows 01–61).

This module provides that document on the shared framework described in l10n_cssk_fs_base — computed from the journal items, checked, exported and validated against the official schema of the Finančná správa. It adds:

• a Prehľad peňažných tokov (cash flow statement, indirect method) and a Prehľad zmien vlastného imania (statement of changes in equity), as working statements;
• the Poznámky (notes), as a form with standard texts that produces a PDF;
• a filing record for the Úč POD with its corrective filings.

Legal background

All references are to the Accounting Act.

• Components. An účtovná závierka in double-entry bookkeeping consists of the súvaha, the výkaz ziskov a strát and the poznámky — § 17 ods. 3. Both statements show the current and the immediately preceding period — § 18 ods. 3 and 4.
• Size groups. Companies are sorted into mikro, malá and veľká účtovná jednotka by total assets, net turnover and average headcount — § 2 ods. 5 to 8. The Úč POD header states malá or veľká; a micro entity files a different form (Úč MÚJ), which this module does not produce.
• Layout. The arrangement and content of the statements are set by measures (opatrenia) of the Ministry of Finance — § 4 ods. 2: for small entities opatrenie č. MF/23378/2014-74, for large entities and public-interest entities opatrenie č. MF/23377/2014-74. The notes template of this module follows the one for small entities.
• Kind of závierka. A závierka drawn up when the books are closed on the last day of the accounting period is riadna, on any other closing mimoriadna — § 17 ods. 6; a priebežná závierka is drawn up during the period where a special regulation requires it — § 18 ods. 1.
• Filing. The riadna and mimoriadna závierka are deposited in the register of financial statements within six months of the date they are drawn up to, unless a special regulation provides otherwise — § 23a ods. 3 — and are delivered electronically through the portal of the Finančné riaditeľstvo — § 23b ods. 1.

Setting it up

The Úč POD header is read from the company. Check, on the company and its contact:

Related-party split of financial income and costs (optional). Rows IX, X, XI and N of the výkaz ziskov a strát separate amounts with prepojené účtovné jednotky and with participating interests from the rest. No account code tells them apart, so the module installs six account tags (VZS IX.1 …, VZS IX.2 …, VZS X.1 …, VZS X.2 …, VZS XI.1 …, VZS N.1 …). Put the tag on the 665 / 666 / 662 / 562 accounts that carry such amounts. A company that tags nothing has everything reported on the "ostatné" rows, which is correct for a standalone entity.

The remaining setup — account mapping, versions — is described in the framework guide.

Preparing the Úč POD

Accounting → Reporting → Statutory Reports → Balance sheet (or Income statement — it is the same document), New. The version Účtovná závierka podnikateľov (UZPODv14) is preselected; the statement kind reads Financial statements (balance sheet + income statement).

Fill in the three header choices shown for this version:

• Veľkostná trieda — Malá or Veľká účtovná jednotka;
• Druh závierky — Riadna, Mimoriadna or Priebežná;
• Poznámky priložené — tick when the notes are filed with it.

Click Compute, then review, drill down and correct as described in the framework guide. The Balance sheet menu shows the súvaha rows, the Income statement menu the výkaz ziskov a strát rows.

How some rows are computed:

• A.VIII. Výsledok hospodárenia za účtovné obdobie (r. 100) is the movement of classes 5 and 6 in the period, so the súvaha balances before the year's result is closed and equals r. 61 of the výkaz ziskov a strát.
• Account 431 (result awaiting approval) is deliberately on no row: in an open ledger it stands against the unclosed opening balance of classes 5 and
• A balance on it that is a genuine result of earlier years never approved and distributed to 428/429 shows up under Unmapped accounts; deciding where it belongs is the accountant's call, and the module does not reclassify it.
• Accounts the form names on both sides — 316, 336, 373, 398 and 481 — go to the asset or the liability row by the sign of their balance.
• Off-balance-sheet accounts of class 7 belong on neither statement; if they carry balances they can appear under Unmapped accounts and can be ignored there.

Exporting the Úč POD

Export XML on the statement produces the UZPODv14 document:

• figures are in whole euros: rows computed from accounts are rounded and every total is recomputed from the rounded rows, so the totals pass the portal's checks (the screen keeps the cents);
• the file is validated against the official uzpod-2014.xsd;
• the form's kontrolné pravidlá run first: assets (r. 001) equal liabilities and equity (r. 079), netto = brutto − korekcia on every asset row, and every subtotal equals the sum of its rows. A failed rule blocks the export and is named in the message. A statement whose assets and liabilities are both zero is refused as well, as a sign that no account reached any row. Accounts that carry more than 100 € and reach no row are reported as a warning (Účty nezachytené v žiadnom riadku výkazu): it does not block the export but appears on the record as a yellow banner at the top of the form and in its chatter, not only in the server log. Account 431 appears there whenever it carries a balance.

The date of compilation in the header is the day of the export. The signature record is not part of the file.

Submit the file on the Finančná správa portal and record it with Mark Submitted and File it (see the framework guide).

The filing record and corrective závierka

Accounting → Reporting → Účtovná závierka UZPODv14 (SK) holds a filing record per závierka, with the same header choices (Druh závierky, Veľkostná trieda, Poznámky priložené). It does not compute anything itself:

• Vygenerovať XML (UZPODv14) finds the Úč POD statement of the same company, period and submission type (creating and computing one if there is none, recomputing it if it is still a draft or preview) and renders it with the record's header choices. What is filed is therefore what was reviewed, figures entered by hand included. The same schema and kontrolné pravidlá apply; the file is attached as UZPODv14-<date>.xml.
• Označiť ako podané locks the record and keeps the filed copy; Späť na návrh reopens it.
• Opravná závierka (on a submitted record) creates a corrective filing linked to the original. It is a full restatement of the period, not a list of differences. The UZPODv14 schema has no corrective marker, so the file itself still says riadna; the corrective nature lies with the type of submission on the portal and is shown in the file name (UZPODv14-opravna-<date>.xml).

Cash flow and changes in equity

Under Statutory Reports → Cash flow statement and Statement of changes in equity, versions Prehľad peňažných tokov 2025 and Prehľad zmien vlastného imania 2025, valid from 1 January 2025:

• the cash flow statement splits every non-cash account into operating (A), investing (B) and financing (C) activity, so that A + B + C equals the change in cash; row G. Kontrola shows any difference;
• the statement of changes in equity reads the opening and closing balances of groups 41–43 and the year's movements; Kontrola shows any difference.

They are working statements for the notes. Their XML export is the module's own structured format — the Finančná správa publishes no separate form for them — and is not a filing format.

Notes (Poznámky)

Accounting → Reporting → Poznámky k závierke (SK). A record per period with the articles of the notes on tabs:

• Čl. I — Všeobecné: activity, approval date of the previous závierka, average headcount;
• Čl. III — Zásady a odpisy: going concern, valuation methods, changes of methods, low-value asset thresholds and the depreciation schedule;
• Čl. II, IV–VII — Texty: the remaining articles.

The texts start with standard wording for a small entity with nothing to report ("nemá náplň"), so only the exceptions need editing. Načítať odpisový plán z majetku fills the depreciation schedule from the company's assets (Enterprise asset management), grouped by depreciation period, replacing the lines already there. Without asset management, or without any asset, it says so and leaves the schedule as it is; enter it by hand then. Vygenerovať PDF produces the notes as a PDF, stores it on the record and downloads it.

Limitations

• Micro entities (Úč MÚJ) are not supported; only malá and veľká can be chosen.
• The notes are a PDF following the small-entity structure; there is no XML export of the notes, and the notes of a large entity are not covered. Ticking Poznámky priložené is up to you.
• The cash flow and equity statements have no version before 2025 and are not laid out row for row as an official table.
• Nothing is submitted from Odoo; the file is produced, validated and recorded.
• The row mapping follows the official form and the standard Slovak chart; watch Unmapped accounts and have the mapping confirmed by your accountant before the first filing.