. . "14/1" . "1" . . . "Sm\u011Brn\u00E1 \u00FA\u010Dtov\u00E1 osnova ur\u010Duje uspo\u0159\u00E1d\u00E1n\u00ED a ozna\u010Den\u00ED \u00FA\u010Dtov\u00FDch t\u0159\u00EDd, pop\u0159\u00EDpad\u011B \u00FA\u010Dtov\u00FDch skupin nebo i syntetick\u00FDch \u00FA\u010Dt\u016F pro \u00FA\u010Dtov\u00E1n\u00ED o stavu a pohybu majetku a jin\u00FDch aktiv, z\u00E1vazk\u016F a jin\u00FDch pasiv, d\u00E1le o n\u00E1kladech a v\u00FDnosech nebo v\u00FDdaj\u00EDch a p\u0159\u00EDjmech a o v\u00FDsledku hospoda\u0159en\u00ED; toto uspo\u0159\u00E1d\u00E1n\u00ED mus\u00ED zajistit sestaven\u00ED \u00FA\u010Detn\u00ED z\u00E1v\u011Brky. Sm\u011Brnou \u00FA\u010Dtovou osnovu pro jednotliv\u00E9 skupiny \u00FA\u010Detn\u00EDch jednotek (\u00A7 4 odst. 2) \u00FA\u010Dtuj\u00EDc\u00EDch v soustav\u011B podvojn\u00E9ho \u00FA\u010Detnictv\u00ED uprav\u00ED prov\u00E1d\u011Bc\u00ED pr\u00E1vn\u00ED p\u0159edpis." .