"d" . . . . . "majetek a z\u00E1vazky v p\u0159\u00EDpadech, kdy ocen\u011Bn\u00ED re\u00E1lnou hodnotou ukl\u00E1d\u00E1 zvl\u00E1\u0161tn\u00ED pr\u00E1vn\u00ED p\u0159edpis,23<>) to neplat\u00ED v p\u0159\u00EDpadech uveden\u00FDch v odstavci 3," . "27/1/d" .