{"id":539926,"date":"2024-12-10T13:12:13","date_gmt":"2024-12-10T11:12:13","guid":{"rendered":"https:\/\/www.etoro.com\/?page_id=539926"},"modified":"2025-09-05T14:16:02","modified_gmt":"2025-09-05T11:16:02","slug":"financial-years-fiscal-quarters","status":"publish","type":"page","link":"https:\/\/www.etoro.com\/cs-cz\/investing\/financial-years-fiscal-quarters\/","title":{"rendered":"Finan\u010dn\u00ed roky a fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed"},"content":{"rendered":"\n<p class=\"is-style-summary\">Kalend\u00e1\u0159n\u00ed rok za\u010d\u00edn\u00e1 1. ledna a kon\u010d\u00ed 31. prosince, zat\u00edmco fisk\u00e1ln\u00ed rok je obdob\u00ed, kter\u00e9 firmy vyu\u017e\u00edvaj\u00ed pro \u00fa\u010detn\u00ed a finan\u010dn\u00ed \u00fa\u010dely a m\u016f\u017ee za\u010d\u00edt v jak\u00fdkoli den v roce, p\u0159i\u010dem\u017e trv\u00e1 12 m\u011bs\u00edc\u016f.<\/p>\n\n\n\n<hr class=\"wp-block-separator wp-block-separator-color-dark-grey wp-block-separator-spaces-medium wp-block-separator-weight-1\"\/>\n\n\n\n<p><strong>V souvislosti s <\/strong><a href=\"https:\/\/www.etoro.com\/cs-cz\/stocks\/\"><strong>akciemi<\/strong><\/a><strong> a finan\u010dn\u00edmi zpr\u00e1vami se \u010dasto pou\u017e\u00edvaj\u00ed term\u00edny jako fisk\u00e1ln\u00ed (nebo finan\u010dn\u00ed) \u010dtvrtlet\u00ed a kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed. <\/strong>Co v\u0161ak znamenaj\u00ed a jak se od sebe li\u0161\u00ed<em>? <\/em>Co jsou to kalend\u00e1\u0159n\u00ed roky a fisk\u00e1ln\u00ed roky? Nen\u00ed \u201erok\u201c v\u017edycky stejn\u00fd, bez ohledu na to, jak ho definujeme? Ve skute\u010dnosti to tak nen\u00ed \u2013 <strong>kalend\u00e1\u0159n\u00ed a fisk\u00e1ln\u00ed roky se mohou li\u0161it.<\/strong><\/p>\n\n\n\n<p>Pokra\u010dujte ve \u010dten\u00ed a<strong> <\/strong>zjist\u011bte,<strong> co byste m\u011bli v\u011bd\u011bt o fisk\u00e1ln\u00edch letech a \u010dtvrtlet\u00edch.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co je to fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed (Q1, Q2, Q3, Q4)?<\/h2>\n\n\n\n<p>Fisk\u00e1ln\u00ed (nebo finan\u010dn\u00ed) \u010dtvrtlet\u00ed<strong> <\/strong>je<strong> <\/strong>t\u0159\u00edm\u011bs\u00ed\u010dn\u00ed \u00fa\u010detn\u00ed obdob\u00ed v r\u00e1mci fisk\u00e1ln\u00edho roku<strong> <\/strong>spole\u010dnosti.<strong> <\/strong>Jedn\u00e1 se o <strong>stanoven\u00e9 3m\u011bs\u00ed\u010dn\u00ed obdob\u00ed ur\u010den\u00e9 k pravideln\u00e9mu pod\u00e1v\u00e1n\u00ed finan\u010dn\u00edch zpr\u00e1v a vypl\u00e1cen\u00ed dividend.<\/strong><\/p>\n\n\n\n<p>Fisk\u00e1ln\u00ed <strong>kvart\u00e1ly se ozna\u010duj\u00ed t\u011bmito anglick\u00fdmi zkratkami:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list wp-block-list wp-block-list-circle\">\n<li>Q1: prvn\u00ed \u010dtvrtlet\u00ed<\/li>\n\n\n\n<li>Q2: druh\u00e9 \u010dtvrtlet\u00ed<\/li>\n\n\n\n<li>Q3: t\u0159et\u00ed \u010dtvrtlet\u00ed<\/li>\n\n\n\n<li>Q4: \u010dtvrt\u00e9 \u010dtvrtlet\u00ed<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"756\" height=\"400\" src=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2023\/03\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-1_-Calendar-vs-fiscal-quarters.png\" alt=\"Calendar-vs-fiscal-quarters\" class=\"wp-image-570131 wp-image-desktop\" srcset=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2023\/03\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-1_-Calendar-vs-fiscal-quarters.png 756w, https:\/\/www.etoro.com\/wp-content\/uploads\/2023\/03\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-1_-Calendar-vs-fiscal-quarters-300x159.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Kalend\u00e1\u0159n\u00ed vs. fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed<\/h2>\n\n\n\n<p><strong>Kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed <\/strong>se \u0159\u00edd\u00ed standardn\u00edm gregori\u00e1nsk\u00fdm kalend\u00e1\u0159em a jsou stejn\u00e1 na cel\u00e9m sv\u011bt\u011b. <strong>Fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed<\/strong> rozd\u011bluj\u00ed fisk\u00e1ln\u00ed rok spole\u010dnosti na \u010dty\u0159i \u010dtvrtlet\u00ed stejn\u00fdm zp\u016fsobem, ale spole\u010dnost si m\u016f\u017ee zvolit jin\u00e9 po\u010d\u00e1te\u010dn\u00ed datum.&nbsp;<\/p>\n\n\n\n<p>Standardn\u00ed kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed jsou n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list wp-block-list wp-block-list-circle\">\n<li>Q1: 1. leden a\u017e 31. b\u0159ezen<\/li>\n\n\n\n<li>Q2: 1. duben a\u017e 30. \u010derven<\/li>\n\n\n\n<li>Q3: 1. \u010dervenec a\u017e 30. z\u00e1\u0159\u00ed<\/li>\n\n\n\n<li>Q4: 1. \u0159\u00edjen a\u017e 31. prosinec<\/li>\n<\/ul>\n\n\n\n<p>Nap\u0159\u00edklad spole\u010dnost <a href=\"https:\/\/www.etoro.com\/cs-cz\/markets\/aapl\"><strong>Apple<\/strong><\/a><strong> se rozhodla za\u010d\u00ednat sv\u016fj fisk\u00e1ln\u00ed rok 1. \u0159\u00edjna. <\/strong>Jejich hospod\u00e1\u0159sk\u00fd rok je tedy rozd\u011blen na fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed takto:<\/p>\n\n\n\n<ul class=\"wp-block-list wp-block-list wp-block-list-circle\">\n<li>Q1: 1. \u0159\u00edjen a\u017e 31. prosinec<\/li>\n\n\n\n<li>Q2: 1. leden a\u017e 31. b\u0159ezen<\/li>\n\n\n\n<li>Q3: 1. duben a\u017e 30. \u010derven<\/li>\n\n\n\n<li>Q4: 1. \u010dervenec a\u017e 30. z\u00e1\u0159\u00ed<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Pou\u017e\u00edv\u00e1 eToro kalend\u00e1\u0159n\u00ed, nebo fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed?<\/h3>\n\n\n\n<p><strong>eToro je glob\u00e1ln\u00ed burzou a pro ka\u017ed\u00fd region pou\u017e\u00edv\u00e1 jeho preferovanou metodu. <\/strong>V n\u011bkter\u00fdch regionech se pou\u017e\u00edvaj\u00ed kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed a v jin\u00fdch se up\u0159ednost\u0148uj\u00ed fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak funguj\u00ed fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed?<\/h2>\n\n\n\n<p>Fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed jsou obdob\u00ed, do kter\u00fdch organizace, vl\u00e1dy a spole\u010dnosti d\u011bl\u00ed sv\u016fj fisk\u00e1ln\u00ed rok, obvykle na \u010dty\u0159i t\u0159\u00edm\u011bs\u00ed\u010dn\u00ed segmenty. Za\u010d\u00e1tek fisk\u00e1ln\u00edho roku si mohou zvolit podle sez\u00f3nnosti nebo specifick\u00fdch pot\u0159eb organizace.<\/p>\n\n\n\n<p>Nap\u0159\u00edklad <a href=\"https:\/\/www.patria.cz\/zpravodajstvi\/6073391\/tyden-pred-hrozici-uzavirkou-vlady-ma-kongres-usa-dohodu-na-kratkodobem-rozpoctu.html\" target=\"_blank\" rel=\"noreferrer noopener\">vl\u00e1da USA za\u010d\u00edn\u00e1 sv\u016fj fisk\u00e1ln\u00ed rok 1. \u0159\u00edjna<\/a>, kdy se Kongres vrac\u00ed z letn\u00edch pr\u00e1zdnin.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"756\" height=\"400\" src=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2023\/03\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-2_-How-are-fiscal-quarters-used-by-companies_.png\" alt=\"How-are-fiscal-quarters-used-by-companies\" class=\"wp-image-570110 wp-image-desktop\" srcset=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2023\/03\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-2_-How-are-fiscal-quarters-used-by-companies_.png 756w, https:\/\/www.etoro.com\/wp-content\/uploads\/2023\/03\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-2_-How-are-fiscal-quarters-used-by-companies_-300x159.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Jak spole\u010dnosti vyu\u017e\u00edvaj\u00ed fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed?<\/h2>\n\n\n\n<p>V \u010cesk\u00e9 republice je <strong>hospod\u00e1\u0159sk\u00fd rok st\u00e1tu shodn\u00fd s kalend\u00e1\u0159n\u00edm rokem<\/strong>. Spole\u010dnosti a podnikatel\u00e9 si mohou zvolit, jestli budou pou\u017e\u00edvat stejn\u00e9 \u00fa\u010detn\u00ed obdob\u00ed, nebo si zvol\u00ed vlastn\u00ed fisk\u00e1ln\u00ed rok. V\u00fdjimkou jsou organiza\u010dn\u00ed slo\u017eky st\u00e1tu, \u00fazemn\u00ed samospr\u00e1vn\u00e9 celky a \u00fa\u010detn\u00ed jednotky vznikaj\u00edc\u00ed nebo z\u0159izovan\u00e9 zvl\u00e1\u0161tn\u00edm z\u00e1konem.<\/p>\n\n\n\n<p>Ve\u0159ejn\u00e9 spole\u010dnosti v USA jsou povinny vypracov\u00e1vat<strong> <\/strong><a href=\"https:\/\/www.etoro.com\/cs-cz\/stocks\/earnings-season\/\"><strong>\u010dtvrtletn\u00ed zpr\u00e1vy o v\u00fdsledc\u00edch hospoda\u0159en\u00ed<\/strong><\/a><strong>. <\/strong>Mnoho z nich tak\u00e9 \u010dtvrtletn\u011b <a href=\"https:\/\/www.etoro.com\/cs-cz\/stocks\/what-are-dividends\/\">vypl\u00e1c\u00ed dividendy<\/a> a plat\u00ed dan\u011b.<\/p>\n\n\n\n<p><strong>Volba fisk\u00e1ln\u00edch \u010dtvrtlet\u00ed m\u016f\u017ee m\u00edt v\u00fdznamn\u00fd vliv na <\/strong><strong>cash flow<\/strong>, dividendy a cenu akci\u00ed. Pro maloobchodn\u00ed prodejce je ukon\u010den\u00ed fisk\u00e1ln\u00edho roku po v\u00e1no\u010dn\u00edm prodejn\u00edm boomu pozitivn\u00edm obrazem jejich ro\u010dn\u00edch zisk\u016f a podporuje tak cenu jejich akci\u00ed.<\/p>\n\n\n\n<p>N\u011bkter\u00e9 spole\u010dnosti, jako <a href=\"https:\/\/www.etoro.com\/cs-cz\/markets\/meta\">Meta<\/a> a Amazon, se rozhodly<strong> <\/strong>z praktick\u00fdch d\u016fvod\u016f <strong>pou\u017e\u00edvat kalend\u00e1\u0159n\u00ed rok pro \u00fa\u010dely \u00fa\u010detn\u00edch v\u00fdkaz\u016f a dan\u00ed. <\/strong>D\u016fvod\u016f je hned n\u011bkolik, nap\u0159\u00edklad shoda s da\u0148ov\u00fdmi p\u0159edpisy, jednoduchost \u010di transparentnost.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"756\" height=\"400\" src=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2023\/03\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-3_-How-are-fiscal-quarters-viewed-around-the-world_.png\" alt=\"How-are-fiscal-quarters-viewed-around-the-world\" class=\"wp-image-570089 wp-image-desktop\" srcset=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2023\/03\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-3_-How-are-fiscal-quarters-viewed-around-the-world_.png 756w, https:\/\/www.etoro.com\/wp-content\/uploads\/2023\/03\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-3_-How-are-fiscal-quarters-viewed-around-the-world_-300x159.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Jak se na kvart\u00e1ly nahl\u00ed\u017e\u00ed ve sv\u011bt\u011b?<\/h2>\n\n\n\n<p><strong>Fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed se ve sv\u011bt\u011b li\u0161\u00ed <\/strong>z n\u011bkolika d\u016fvod\u016f, mezi kter\u00e9 pat\u0159\u00ed historick\u00e9 tradice, da\u0148ov\u00e9 p\u0159edpisy a glob\u00e1ln\u00ed rozd\u00edly v regulac\u00edch.<strong> <\/strong>Podobn\u011b jako<strong> <\/strong>v USA <a href=\"https:\/\/www.businessinfo.cz\/navody\/australie-souhrnna-teritorialni-informace\/2\/\" target=\"_blank\" rel=\"noreferrer noopener\">zvolila australsk\u00e1 vl\u00e1da term\u00edny<\/a>, kter\u00e9 nezasahuj\u00ed do obdob\u00ed letn\u00edch pr\u00e1zdnin. Japonci se \u0159\u00edd\u00ed ro\u010dn\u00edmi obdob\u00edmi a v\u011b\u0159\u00ed, \u017ee nov\u00fd hospod\u00e1\u0159sk\u00fd rok by m\u011bl za\u010d\u00ednat na ja\u0159e. Naproti tomu fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed ve Spojen\u00e9m kr\u00e1lovstv\u00ed je p\u0159ekvapiv\u011b postaveno na p\u0159\u00edb\u011bhu o pape\u017ei \u0158eho\u0159i XIII, juli\u00e1nsk\u00e9m kalend\u00e1\u0159i a \u201eokraden\u00ed\u201c ob\u010dan\u016f o 11 dn\u00ed v roce.<\/p>\n\n\n\n<p>Zde jsou vybran\u00e9 zem\u011b a jejich fisk\u00e1ln\u00ed roky:<\/p>\n\n\n\n<ul class=\"wp-block-list wp-block-list wp-block-list-circle\">\n<li>Austr\u00e1lie \u2013 od 1. \u010dervence do 30. \u010dervna<\/li>\n\n\n\n<li>\u010c\u00edna \u2013 od 1. ledna do 31. prosince<\/li>\n\n\n\n<li>Japonsko \u2013 od 1. dubna do 31. b\u0159ezna<\/li>\n\n\n\n<li>Velk\u00e1 Brit\u00e1nie \u2013 od 6. dubna do 5. dubna<\/li>\n\n\n\n<li>USA \u2013 od 1. \u0159\u00edjna do 30. z\u00e1\u0159\u00ed<\/li>\n\n\n\n<li>\u010cesk\u00e1 republika \u2013 od 1. ledna do 31. prosince<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-etoro-tip wp-block-etoro-tip-border-yellow\"><span class=\"wp-block-etoro-tip-icon\"><\/span><div class=\"wp-block-etoro-tip-text\">\n<p><strong>Tip:<\/strong> Investujete na glob\u00e1ln\u00edch trz\u00edch? Seznamte se s dan\u00fdmi fisk\u00e1ln\u00edmi kvart\u00e1ly, abyste m\u011bli p\u0159ehled o v\u00fdkazech zisk\u016f.&nbsp;<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Shrnut\u00ed&nbsp;<\/h2>\n\n\n\n<p><strong>Dobr\u00e1 znalost fisk\u00e1ln\u00edch (hospod\u00e1\u0159sk\u00fdch) rok\u016f a fisk\u00e1ln\u00edch \u010dtvrtlet\u00ed je d\u016fle\u017eit\u00e1<\/strong> jak pro investov\u00e1n\u00ed na lok\u00e1ln\u00edch, tak mezin\u00e1rodn\u00edch trz\u00edch. V\u011bd\u011bt, kdy o\u010dek\u00e1vat dividendy, <a href=\"https:\/\/www.etoro.com\/cs-cz\/investing\/earnings-reports\/\">zpr\u00e1vy o v\u00fdsledc\u00edch hospoda\u0159en\u00ed<\/a> a dal\u0161\u00ed novinky od spole\u010dnost\u00ed, v\u00e1m m\u016f\u017ee pomoci p\u0159i pl\u00e1nov\u00e1n\u00ed va\u0161ich financ\u00ed i tvorb\u011b investi\u010dn\u00ed strategie.<\/p>\n\n\n\n<p>Dal\u0161\u00ed zaj\u00edmav\u00e9 rady a n\u00e1vody najdete v na\u0161\u00ed<strong> <\/strong><a href=\"https:\/\/www.etoro.com\/cs-cz\/academy\/\"><strong>Akademii eToro<\/strong><\/a><strong>.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u010cast\u00e9 dotazy<\/h2>\n\n\n\n<dl class=\"wp-block-etoro-faq\">\n<div class=\"wp-block-etoro-faq-item\"><dt class=\"wp-block-etoro-faq-item-question\">Jak\u00e1 jsou data fisk\u00e1ln\u00edho roku?<\/dt><dd class=\"wp-block-etoro-faq-item-answer\">\n<p><a href=\"https:\/\/www.mfcr.cz\/cs\/rozpoctova-politika\/makroekonomika\/fiskalni-vyhled\/2024\" target=\"_blank\" rel=\"noreferrer noopener\">Data fisk\u00e1ln\u00edho roku<\/a> se li\u0161\u00ed podle rozhodnut\u00ed jednotliv\u00fdch organizac\u00ed nebo vl\u00e1d, p\u0159i\u010dem\u017e fisk\u00e1ln\u00ed rok m\u016f\u017ee za\u010d\u00ednat v libovoln\u00e9m m\u011bs\u00edci a trvat 12 m\u011bs\u00edc\u016f, zat\u00edmco kalend\u00e1\u0159n\u00ed rok trv\u00e1 v\u017edy od 1. ledna do 31. prosince.<\/p>\n<\/dd><\/div>\n\n\n\n<div class=\"wp-block-etoro-faq-item\"><dt class=\"wp-block-etoro-faq-item-question\">Pro\u010d maj\u00ed spole\u010dnosti r\u016fzn\u00e9 fisk\u00e1ln\u00ed roky?<\/dt><dd class=\"wp-block-etoro-faq-item-answer\">\n<p>P\u0159i zakl\u00e1d\u00e1n\u00ed spole\u010dnosti si mohou jej\u00ed vedouc\u00ed pracovn\u00edci zvolit datum za\u010d\u00e1tku a konce <a href=\"https:\/\/www.businessinfo.cz\/navody\/externality-a-principy-fiskalni-politiky\/\" target=\"_blank\" rel=\"noreferrer noopener\">fisk\u00e1ln\u00edho roku<\/a>, co\u017e znamen\u00e1, \u017ee fisk\u00e1ln\u00ed roky mohou za\u010d\u00ednat ve velmi odli\u0161n\u00fdch obdob\u00edch kalend\u00e1\u0159n\u00edho roku. Tato data mohou odpov\u00eddat v\u00fdkyv\u016fm v jejich odv\u011btv\u00ed, obdob\u00edm nejvy\u0161\u0161\u00ed v\u00fdkonnosti a dal\u0161\u00edm okolnostem.<\/p>\n<\/dd><\/div>\n\n\n\n<div class=\"wp-block-etoro-faq-item\"><dt class=\"wp-block-etoro-faq-item-question\">Co znamen\u00e1 Q2 2025?<\/dt><dd class=\"wp-block-etoro-faq-item-answer\">\n<p><a href=\"https:\/\/www.irozhlas.cz\/komentare\/druhe-ctvrtleti-2024-aneb-jak-nastava-ekonomicka-deprese_2407311630_cen\" target=\"_blank\" rel=\"noreferrer noopener\">Q2 2025<\/a> znamen\u00e1 druh\u00e9 \u010dtvrtlet\u00ed roku 2025, kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed, kter\u00e9 za\u010d\u00edn\u00e1 1. dubna a kon\u010d\u00ed 30. \u010dervna 2025.<\/p>\n<\/dd><\/div>\n\n\n\n<div class=\"wp-block-etoro-faq-item\"><dt class=\"wp-block-etoro-faq-item-question\">Co je FY 2025?<\/dt><dd class=\"wp-block-etoro-faq-item-answer\">\n<p>FY je zkratka pro fisk\u00e1ln\u00ed (nebo hospod\u00e1\u0159sk\u00fd) rok. Datum za\u010d\u00e1tku a konce <a href=\"https:\/\/www.consilium.europa.eu\/cs\/policies\/economic-governance-framework\/timeline-economic-governance-framework\/\" target=\"_blank\" rel=\"noreferrer noopener\">FY 2025<\/a> se li\u0161\u00ed podle rozhodnut\u00ed spole\u010dnost\u00ed a vl\u00e1d dan\u00fdch st\u00e1t\u016f. Obdob\u00ed v\u0161ak za\u010dne n\u011bkdy v pr\u016fb\u011bhu roku 2025.<\/p>\n<\/dd><\/div>\n\n\n\n<div class=\"wp-block-etoro-faq-item\"><dt class=\"wp-block-etoro-faq-item-question\">Kdy se zve\u0159ej\u0148uj\u00ed p\u0159ehledy p\u0159\u00edjm\u016f?<\/dt><dd class=\"wp-block-etoro-faq-item-answer\">\n<p>Pokud spole\u010dnost p\u0159edkl\u00e1d\u00e1 sv\u00e9 v\u00fdkazy zisk\u016f \u010dtvrtletn\u011b, obvykle tak \u010din\u00ed n\u011bkolik t\u00fddn\u016f po skon\u010den\u00ed \u010dtvrtlet\u00ed. Nap\u0159\u00edklad zpr\u00e1vy o p\u0159\u00edjmech za 1. \u010dtvrtlet\u00ed budou zve\u0159ejn\u011bny v polovin\u011b dubna, zpr\u00e1vy za 2. \u010dtvrtlet\u00ed v polovin\u011b \u010dervence, zpr\u00e1vy za 3. \u010dtvrtlet\u00ed v polovin\u011b \u0159\u00edjna a zpr\u00e1vy za 4. \u010dtvrtlet\u00ed v polovin\u011b ledna. Je d\u016fle\u017eit\u00e9 si uv\u011bdomit, \u017ee ne v\u0161echny spole\u010dnosti a zem\u011b pou\u017e\u00edvaj\u00ed standardn\u00ed kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed, tud\u00ed\u017e se mohou <a href=\"https:\/\/financnisprava.gov.cz\/cs\/dane\/dane\/dan-z-prijmu\/ucetnictvi\/obecne-informace\" target=\"_blank\" rel=\"noreferrer noopener\">data zve\u0159ejn\u011bn\u00ed zisk\u016f<\/a> li\u0161it.<\/p>\n<\/dd><\/div>\n<\/dl>\n\n\n\n\t\t<style>\n\t\t\t.rtl .etoro-block-shortcode-disclaimer {\n\t\t\t\ttext-align:right;\n\t\t\t}\n\t\t\t.etoro-block-shortcode-disclaimer {\n\t\t\t\tmargin-bottom:18px;\n\t\t\t\ttext-align:left;\n\t\t\t}\n\t\t\t.etoro-block-shortcode-disclaimer p{\n\t\t\t\tfont-size: 12px;\n\t\t\t\tline-height: 18px;\n\t\t\t}\n\t\t\t@media (min-width: 768px) {\n\t\t\t\t.etoro-block-shortcode-disclaimer {\n\t\t\t\t\tmax-width:1176px;\n\t\t\t\t\ttext-align:center;\n\t\t\t\t}\n\t\t\t\t.etoro-block-shortcode-disclaimer p {\n\t\t\t\t\tfont-size: 14px;\n\t\t\t\t\tline-height: 20px;\n\t\t\t\t}\n\t\t\t}\n\t\t<\/style>\n\t\t<div class='etoro-block-shortcode-disclaimer'><p>Tyto informace slou\u017e\u00ed pouze pro vzd\u011bl\u00e1vac\u00ed \u00fa\u010dely a nelze je pova\u017eovat za investi\u010dn\u00ed poradenstv\u00ed, osobn\u00ed doporu\u010den\u00ed, nab\u00eddku nebo v\u00fdzvu k n\u00e1kupu \u010di prodeji jak\u00fdchkoli finan\u010dn\u00edch n\u00e1stroj\u016f.<\/p>\n<p>Tento materi\u00e1l byl p\u0159ipraven bez ohledu na konkr\u00e9tn\u00ed investi\u010dn\u00ed c\u00edle nebo finan\u010dn\u00ed situaci a nebyl p\u0159ipraven v souladu s pr\u00e1vn\u00edmi a regula\u010dn\u00edmi po\u017eadavky na podporu nez\u00e1visl\u00e9ho v\u00fdzkumu.<\/p>\n<p><strong>Ne v\u0161echny zmi\u0148ovan\u00e9 finan\u010dn\u00ed n\u00e1stroje a slu\u017eby jsou nab\u00edzeny na eToro<\/strong> a jak\u00e9koli odkazy na minulou v\u00fdkonnost finan\u010dn\u00edho n\u00e1stroje, indexu nebo investi\u010dn\u00edho produktu nejsou a nem\u011bly by b\u00fdt pova\u017eov\u00e1ny za spolehliv\u00fd ukazatel budouc\u00edch v\u00fdsledk\u016f. <strong>Dostupnost v\u0161ech v\u00fd\u0161e uveden\u00fdch produkt\u016f a slu\u017eeb se m\u016f\u017ee li\u0161it v z\u00e1vislosti na jurisdikci a zemi.<\/strong><\/p>\n<p>eToro nezaru\u010duje p\u0159esnost ani \u00faplnost obsahu tohoto pr\u016fvodce a nep\u0159eb\u00edr\u00e1 v tomto ohledu \u017e\u00e1dnou odpov\u011bdnost. P\u0159ed vlo\u017een\u00edm kapit\u00e1lu se ujist\u011bte, \u017ee rozum\u00edte rizik\u016fm spojen\u00fdm s obchodov\u00e1n\u00edm. Nikdy neriskujte v\u00edce, ne\u017e jste p\u0159ipraveni ztratit.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kalend\u00e1\u0159n\u00ed rok za\u010d\u00edn\u00e1 1. ledna a kon\u010d\u00ed 31. prosince, zat\u00edmco fisk\u00e1ln\u00ed rok je obdob\u00ed, kter\u00e9 firmy vyu\u017e\u00edvaj\u00ed pro \u00fa\u010detn\u00ed a finan\u010dn\u00ed \u00fa\u010dely a m\u016f\u017ee za\u010d\u00edt v jak\u00fdkoli den v roce, p\u0159i\u010dem\u017e trv\u00e1 12 m\u011bs\u00edc\u016f. V souvislosti s akciemi a finan\u010dn\u00edmi zpr\u00e1vami se \u010dasto pou\u017e\u00edvaj\u00ed term\u00edny jako fisk\u00e1ln\u00ed (nebo finan\u010dn\u00ed) \u010dtvrtlet\u00ed a kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed. Co v\u0161ak&hellip;<\/p>\n","protected":false},"author":107,"featured_media":969077,"parent":19761,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"sticky_cta_settings":"","footnotes":""},"asset_type":[],"class_list":["post-539926","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<title>Kalend\u00e1\u0159n\u00ed vs. fisk\u00e1ln\u00ed \u010dtvrtlet\u00ed | Pr\u016fvodce pro za\u010d\u00e1te\u010dn\u00edky<\/title>\n<meta name=\"description\" content=\"Zaj\u00edm\u00e1 v\u00e1s, jak\u00e1 jsou standardn\u00ed kalend\u00e1\u0159n\u00ed obdob\u00ed a \u010d\u00edm se li\u0161\u00ed od fisk\u00e1ln\u00edch rok\u016f a \u010dtvrtlet\u00ed? 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