. . . "23/6" . . "V p\u0159\u00EDpad\u011B konsolidace nam\u00EDsto \u00FA\u010Detn\u00EDch metod stanoven\u00FDch prov\u00E1d\u011Bc\u00EDmi pr\u00E1vn\u00EDmi p\u0159edpisy m\u016F\u017Ee konsoliduj\u00EDc\u00ED \u00FA\u010Detn\u00ED jednotka pro sestaven\u00ED a \u00FApravu konsolidovan\u00E9 \u00FA\u010Detn\u00ED z\u00E1v\u011Brky, jako\u017E i konsolidovan\u00E9 v\u00FDro\u010Dn\u00ED zpr\u00E1vy pou\u017E\u00EDt mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F nebo jin\u00FDch mezin\u00E1rodn\u011B uzn\u00E1van\u00FDch \u00FA\u010Detn\u00EDch z\u00E1sad, a to za podm\u00EDnek upraven\u00FDch prov\u00E1d\u011Bc\u00EDm pr\u00E1vn\u00EDm p\u0159edpisem. Vuveden\u00E9m p\u0159\u00EDpad\u011B se nepou\u017Eije ustanoven\u00ED \u00A7 22 odst. 8." . "6" .