"a" . "25/1/a" . . "hmotn\u00FD majetek krom\u011B z\u00E1sob, s v\u00FDjimkou hmotn\u00E9ho majetku vytvo\u0159en\u00E9ho vlastn\u00ED \u010Dinnost\u00ED po\u0159izovac\u00EDmi cenami," . . . .