{"id":44382,"date":"2026-05-04T04:52:58","date_gmt":"2026-05-04T02:52:58","guid":{"rendered":"https:\/\/www.derivaty.sk\/?p=44382"},"modified":"2026-01-05T14:08:11","modified_gmt":"2026-01-05T13:08:11","slug":"leasingove-spolocnosti-typy-leasingu-a-vyhody","status":"publish","type":"post","link":"https:\/\/www.autoskoly.sk\/news\/leasingove-spolocnosti-typy-leasingu-a-vyhody\/","title":{"rendered":"Leasingov\u00e9 spolo\u010dnosti: Typy leasingu a v\u00fdhody"},"content":{"rendered":"<h2>\u010cinnos\u0165 leasingov\u00fdch spolo\u010dnost\u00ed<\/h2>\n<p>Leasingov\u00e9 spolo\u010dnosti poskytuj\u00fa financovanie hmotn\u00e9ho a nehmotn\u00e9ho majetku formou pren\u00e1jmu s dohodnut\u00fdmi podmienkami \u00fahrady a prevodu riz\u00edk a \u00fa\u017eitkov. V praxi sprostredk\u00favaj\u00fa pr\u00edstup k aut\u00e1m, strojom, IT vybaveniu, zdravotn\u00edckej technike, energetick\u00fdm zariadeniam \u010di nehnute\u013enostiam bez potreby okam\u017eitej kapit\u00e1lovej invest\u00edcie klienta. K\u013e\u00fa\u010dovou kompetenciou leasingov\u00fdch spolo\u010dnost\u00ed je hodnotenie kreditn\u00e9ho rizika, riadenie zostatkov\u00fdch hodn\u00f4t (residual value), \u0161trukt\u00farovanie kontraktov a efekt\u00edvne financovanie akt\u00edv na vlastnej alebo syndikovanej b\u00e1ze.<\/p>\n<h2>Produkty a typol\u00f3gia leasingu<\/h2>\n<ul>\n<li><strong>Finan\u010dn\u00fd leasing<\/strong>: pren\u00e1jom s prevodom podstatn\u00fdch riz\u00edk a \u00fa\u017eitkov na n\u00e1jomcu; zmluva je dlhodob\u00e1, \u010dasto s dojednan\u00fdm prechodom vlastn\u00edctva po zaplaten\u00ed poslednej spl\u00e1tky alebo odk\u00fapnej ceny.<\/li>\n<li><strong>Operat\u00edvny leasing<\/strong>: pren\u00e1jom s d\u00f4razom na u\u017e\u00edvanie (nie vlastn\u00edctvo); n\u00e1jomca po skon\u010den\u00ed obdobia zariadenie vracia, pr\u00edpadne obnovuje flotilu. Be\u017ene obsahuje slu\u017eby (full-service): \u00fadr\u017eba, servis, pneumatiky, poistenie, assistance.<\/li>\n<li><strong>Leasing nehnute\u013enost\u00ed<\/strong>: dlh\u00e9 splatnosti, index\u00e1cia n\u00e1jomn\u00e9ho, \u0161pecifick\u00e1 technick\u00e1 a pr\u00e1vna due diligence, vy\u0161\u0161\u00ed v\u00fdznam zostatkovej hodnoty a bespokov\u00fdch zmluvn\u00fdch klauz\u00fal.<\/li>\n<li><strong>Leasing softv\u00e9ru a nehmotn\u00fdch akt\u00edv<\/strong>: vy\u017eaduje \u0161peci\u00e1lne licen\u010dn\u00e9 ustanovenia, akcept\u00e1ciu poskytovate\u013ea licencie, eskrow a pravidl\u00e1 podpory.<\/li>\n<li><strong>Sp\u00e4tn\u00fd leasing (sale &amp; leaseback)<\/strong>: klient pred\u00e1 majetok leasingovej spolo\u010dnosti a sp\u00e4tne si ho prenajme; zlep\u0161uje likviditu a ukazovatele zadl\u017eenia pri zachovan\u00ed u\u017e\u00edvania akt\u00edva.<\/li>\n<\/ul>\n<h2>\u017divotn\u00fd cyklus obchodu<\/h2>\n<ol>\n<li><strong>Akviz\u00edcia a predbe\u017en\u00e9 schv\u00e1lenie<\/strong>: z\u00edskanie dopytu, predbe\u017en\u00fd scoring klienta a akt\u00edva, indik\u00e1cia podmienok (term sheet).<\/li>\n<li><strong>Due diligence<\/strong>: identifik\u00e1cia klienta a kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod (KYC), preverenie pr\u00edjmov a z\u00e1v\u00e4zkov, technick\u00e1 in\u0161pekcia majetku, kontrola p\u00f4vodu a vlastn\u00edctva (chain of title), preverenie poistite\u013enosti.<\/li>\n<li><strong>\u0160trukt\u00farovanie zmluvy<\/strong>: v\u00fd\u0161ka akont\u00e1cie, d\u013a\u017eka n\u00e1jmu, profil spl\u00e1tok (anuitn\u00fd, degres\u00edvny), zostatkov\u00e1 hodnota, servisn\u00e9 bal\u00edky, zabezpe\u010denie.<\/li>\n<li><strong>Dokument\u00e1cia a podpis<\/strong>: r\u00e1mcov\u00e1 leasingov\u00e1 zmluva, v\u0161eobecn\u00e9 podmienky, akcepta\u010dn\u00fd protokol, prev\u00e1dzkov\u00e9 a poistn\u00e9 pokyny; elektronick\u00fd podpis a archiv\u00e1cia.<\/li>\n<li><strong>\u010cerpanie a odovzdanie<\/strong>: objedn\u00e1vka u dod\u00e1vate\u013ea, faktur\u00e1cia na leasingov\u00fa spolo\u010dnos\u0165, odovzdanie n\u00e1jomcovi proti podpisu protokolu.<\/li>\n<li><strong>Monitoring a spr\u00e1va kontraktu<\/strong>: evidencia platieb, servisn\u00fdch udalost\u00ed, poistn\u00fdch udalost\u00ed, zmenov\u00fdch po\u017eiadaviek (refinancovanie, pred\u010dasn\u00e9 ukon\u010denie).<\/li>\n<li><strong>Ukon\u010denie<\/strong>: odkup klientom, vr\u00e1tenie a remarketing akt\u00edva, alebo prolong\u00e1cia kontraktu.<\/li>\n<\/ol>\n<h2>Stanovenie ceny a ekonomika kontraktu<\/h2>\n<ul>\n<li><strong>V\u00fdnosov\u00e1 krivka a mar\u017ea<\/strong>: cena financovania (cost of funds) + rizikov\u00e1 prir\u00e1\u017eka + prev\u00e1dzkov\u00e9 n\u00e1klady + o\u010dak\u00e1van\u00e9 straty \u2013 servisn\u00e9 v\u00fdnosy.<\/li>\n<li><strong>Efekt\u00edvna \u00farokov\u00e1 miera (EIR)<\/strong>: diskontn\u00e1 miera, ktor\u00e1 zrovn\u00e1va s\u00fa\u010dasn\u00fa hodnotu pr\u00edjmov s hradenou sumou invest\u00edcie vr\u00e1tane poplatkov.<\/li>\n<li><strong>O\u010dak\u00e1van\u00e1 zostatkov\u00e1 hodnota<\/strong>: k\u013e\u00fa\u010dov\u00e1 pri operat\u00edvnom leasingu; predikcia na z\u00e1klade trhov\u00fdch modelov, hist\u00f3rie aukci\u00ed a technick\u00fdch cyklov.<\/li>\n<li><strong>N\u00e1klady \u017eivotn\u00e9ho cyklu (TCO)<\/strong>: servis, pneumatiky, poistenie, palivo\/energia; transparentn\u00e1 kalkul\u00e1cia je konkuren\u010dnou v\u00fdhodou vo flotilovom segmente.<\/li>\n<\/ul>\n<h2>\u00da\u010dtovn\u00e9 a da\u0148ov\u00e9 aspekty<\/h2>\n<ul>\n<li><strong>\u00da\u010dtovanie u n\u00e1jomcu<\/strong>: v medzin\u00e1rodn\u00fdch \u0161tandardoch sa posudzuje, \u010di ide o pren\u00e1jom s aktiv\u00e1ciou pr\u00e1va na u\u017e\u00edvanie a z\u00e1v\u00e4zku (kapitaliz\u00e1cia) alebo o kr\u00e1tkodob\u00fd\/n\u00edzko-hodnotov\u00fd pren\u00e1jom \u00fa\u010dtovan\u00fd do n\u00e1kladov; lok\u00e1lne predpisy definuj\u00fa da\u0148ov\u00e9 odpisy, uplatnenie DPH a \u010dasov\u00e9 rozl\u00ed\u0161enie n\u00e1kladov.<\/li>\n<li><strong>\u00da\u010dtovanie u leasingovej spolo\u010dnosti<\/strong>: klasifik\u00e1cia leasingu ovplyv\u0148uje vykazovanie v\u00fdnosov (\u00farokov\u00e1 \u010das\u0165 vs. n\u00e1jomn\u00e9), evidenciu akt\u00edva alebo poh\u013ead\u00e1vky a tvorbu opravn\u00fdch polo\u017eiek.<\/li>\n<li><strong>Da\u0148ov\u00e9 odpisy a DPH<\/strong>: rozdelenie da\u0148ov\u00fdch odpisov medzi prenaj\u00edmate\u013ea a n\u00e1jomcu pod\u013ea typu produktu; DPH pri dodan\u00ed tovaru\/slu\u017eby, osobitn\u00e9 re\u017eimy pri cezhrani\u010dn\u00fdch obchodoch.<\/li>\n<\/ul>\n<h2>Rizik\u00e1 a ich riadenie<\/h2>\n<ul>\n<li><strong>Kreditn\u00e9 riziko<\/strong>: hodnotenie bonity (finan\u010dn\u00e9 v\u00fdkazy, cash-flow, zadl\u017eenos\u0165), spr\u00e1vanie v registri dl\u017en\u00edkov, limity expoz\u00edcie a kolater\u00e1ly.<\/li>\n<li><strong>Trhov\u00e9 riziko zostatkovej hodnoty<\/strong>: volatilita sekund\u00e1rnych cien, technologick\u00e9 zastar\u00e1vanie; mitig\u00e1cia cez konzervat\u00edvne RV, poistenie GAP a remarketingov\u00e9 kan\u00e1ly.<\/li>\n<li><strong>Prev\u00e1dzkov\u00e9 a pr\u00e1vne riziko<\/strong>: procesn\u00e9 chyby, neplatn\u00e9 zabezpe\u010denia, nejasn\u00e1 vlastn\u00edcka re\u0165az; kontroln\u00e9 zoznamy a pr\u00e1vny audit dod\u00e1vate\u013eov.<\/li>\n<li><strong>Poistn\u00e9 rizik\u00e1<\/strong>: hav\u00e1ria, kr\u00e1de\u017e, tot\u00e1lna \u0161koda; povinn\u00e9 a havarijn\u00e9 poistenie, poistenie zostatkovej hodnoty, spolu\u00fa\u010das\u0165 a asistencie.<\/li>\n<li><strong>ESG a reputa\u010dn\u00e9 riziko<\/strong>: financovanie udr\u017eate\u013en\u00fdch akt\u00edv, sank\u010dn\u00e9 a embargov\u00e9 zoznamy, environment\u00e1lne povolenia pri \u0161peci\u00e1lnych zariadeniach.<\/li>\n<\/ul>\n<h2>Financovanie leasingov\u00fdch portf\u00f3li\u00ed<\/h2>\n<ul>\n<li><strong>Bankov\u00e9 linky<\/strong>: revolvingov\u00e9 a term p\u00f4\u017ei\u010dky s kovenantmi (DSCR, LTV, NPL ratio) a kolater\u00e1lmi na portf\u00f3lio.<\/li>\n<li><strong>Sekuritiz\u00e1cia a covered structures<\/strong>: \u00fa\u010delov\u00e9 spolo\u010dnosti (SPV), tran\u017ee senior\/mezzanine, rating, spr\u00e1va z\u00e1lo\u017en\u00fdch pr\u00e1v a servising.<\/li>\n<li><strong>Notional\/physical cash pooling<\/strong>: optimaliz\u00e1cia likvidity v skupine; vn\u00fatroskupinov\u00e9 \u00favery s transfer pricing pravidlami.<\/li>\n<li><strong>Zelen\u00e9 a udr\u017eate\u013en\u00e9 financovanie<\/strong>: \u201egreen\u201c r\u00e1mce pre EV flotily, fotovoltiku a energeticky efekt\u00edvne technol\u00f3gie.<\/li>\n<\/ul>\n<h2>Procesy vym\u00e1hania a remarketing<\/h2>\n<ul>\n<li><strong>V\u010dasn\u00e9 varovania<\/strong>: sledovanie oneskoren\u00ed, zmeny v spr\u00e1van\u00ed platieb, pokles vyu\u017e\u00edvania akt\u00edva u klienta.<\/li>\n<li><strong>Restrukturaliz\u00e1cie<\/strong>: odlo\u017eenie spl\u00e1tok, \u00faprava splatnosti, n\u00e1hradn\u00e9 zabezpe\u010denie; ekonomick\u00fd test n\u00e1vratnosti vs. okam\u017eit\u00e9 ukon\u010denie.<\/li>\n<li><strong>Re\u0161tit\u00facia majetku<\/strong>: prevzatie akt\u00edva, technick\u00e1 obnova, vy\u010distenie titulov a n\u00e1sledn\u00fd predaj cez aukcie, dealeri, vlastn\u00e9 remarketingov\u00e9 kan\u00e1ly.<\/li>\n<\/ul>\n<h2>Slu\u017eby s pridanou hodnotou<\/h2>\n<ul>\n<li><strong>Full-service operat\u00edva<\/strong>: servisn\u00e9 pl\u00e1ny, pneuservis, n\u00e1hradn\u00e9 vozidl\u00e1, palivov\u00e9\/energetick\u00e9 karty, telematika a spr\u00e1va flotily.<\/li>\n<li><strong>Poradenstvo TCO<\/strong>: modelovanie celkov\u00fdch n\u00e1kladov \u017eivotn\u00e9ho cyklu a odpor\u00fa\u010dania pre obnovovac\u00ed cyklus akt\u00edv.<\/li>\n<li><strong>Poistenie a rizikov\u00e9 bal\u00edky<\/strong>: spr\u00e1va poistn\u00fdch udalost\u00ed, GAP a poistenie schopnosti spl\u00e1ca\u0165 pre retail segment.<\/li>\n<\/ul>\n<h2>Digitaliz\u00e1cia a automatiz\u00e1cia<\/h2>\n<ul>\n<li><strong>Onboarding klienta<\/strong>: eKYC, biometria, napojenia na registre, predvyplnenie \u00fadajov z verejn\u00fdch datab\u00e1z.<\/li>\n<li><strong>Elektronick\u00e9 podpisy a arch\u00edv<\/strong>: d\u00f4veryhodn\u00e9 \u00falo\u017eisko, audit trail, integr\u00e1cia s CRM a core syst\u00e9mom.<\/li>\n<li><strong>Scoring a underwriting<\/strong>: strojov\u00e9 u\u010denie na predikciu PD\/LGD, behavior\u00e1lne modely, limity a automatick\u00e9 schva\u013eovanie n\u00edzkorizikov\u00fdch pr\u00edpadov.<\/li>\n<li><strong>Telematika a IoT<\/strong>: monitoring vyu\u017eitia, predikt\u00edvna \u00fadr\u017eba, dynamick\u00e9 poistenie, faktur\u00e1cia pod\u013ea kilometrov\/hod\u00edn.<\/li>\n<\/ul>\n<h2>Regula\u010dn\u00e9 a compliance aspekty<\/h2>\n<ul>\n<li><strong>Ochrana spotrebite\u013ea<\/strong>: zrozumite\u013en\u00e9 zmluvy, RPMN\/ekvivalent pri spotrebite\u013eskom segmente, pos\u00fadenie \u00faveruschopnosti.<\/li>\n<li><strong>AML\/CFT<\/strong>: identifik\u00e1cia klienta, monitoring neobvykl\u00fdch obchodov, sank\u010dn\u00e9 zoznamy a hl\u00e1senia.<\/li>\n<li><strong>Da\u0148ov\u00e1 a \u00fa\u010dtovn\u00e1 transparentnos\u0165<\/strong>: jasn\u00e9 vy\u010d\u00edslenie \u00farokovej a istinovej zlo\u017eky, spracovanie DPH a odpisov v s\u00falade s lok\u00e1lnymi predpismi.<\/li>\n<li><strong>Ochrana \u00fadajov<\/strong>: sprac\u00favanie osobn\u00fdch a prev\u00e1dzkov\u00fdch \u00fadajov (telematika) v s\u00falade s princ\u00edpmi minimaliz\u00e1cie a bezpe\u010dnosti.<\/li>\n<\/ul>\n<h2>Leasing v \u0161pecifick\u00fdch odvetviach<\/h2>\n<ul>\n<li><strong>Automotive<\/strong>: r\u00fdchly technologick\u00fd cyklus, riziko zostatkovej hodnoty, EV a nab\u00edjacia infra\u0161trukt\u00fara, prepojenie s flotilov\u00fdm mana\u017ementom.<\/li>\n<li><strong>Priemysel a zdravotn\u00edctvo<\/strong>: dlh\u0161ie zmluvy, servisn\u00e9 SLA, kritickos\u0165 prev\u00e1dzky a kalibr\u00e1cie, \u0161pecializovan\u00e1 likvidita sekund\u00e1rneho trhu.<\/li>\n<li><strong>Energetika<\/strong>: fotovoltika, kogener\u00e1cia, bat\u00e9riov\u00e9 \u00falo\u017eisk\u00e1; PPA modely, index\u00e1cia a poistn\u00e9 krytie v\u00fdpadku v\u00fdroby.<\/li>\n<li><strong>IT a office<\/strong>: high-rotation, bundling so slu\u017ebami (DaaS \u2013 Device as a Service), \u201ereturn &amp; refresh\u201c programy.<\/li>\n<\/ul>\n<h2>KPI a riadenie v\u00fdkonnosti<\/h2>\n<ul>\n<li><strong>Rast portf\u00f3lia a mar\u017eovos\u0165<\/strong>: \u010dist\u00e9 nov\u00e9 obchody, \u010dist\u00e1 \u00farokov\u00e1 mar\u017ea, net interest income na akt\u00edvum.<\/li>\n<li><strong>Kvalita akt\u00edv<\/strong>: pomer NPL (non-performing), tvorba opravn\u00fdch polo\u017eiek, strata pri defaulte (LGD).<\/li>\n<li><strong>Remarketing<\/strong>: r\u00fdchlos\u0165 obratu vr\u00e1ten\u00fdch akt\u00edv, realizovan\u00e9 vs. pl\u00e1novan\u00e9 zostatkov\u00e9 hodnoty, n\u00e1klady reconditioningu.<\/li>\n<li><strong>Prev\u00e1dzkov\u00e1 efekt\u00edvnos\u0165<\/strong>: cost-to-income, automatiz\u00e1cia rozhodnut\u00ed, \u010das schv\u00e1lenia a \u010derpania.<\/li>\n<\/ul>\n<h2>Udr\u017eate\u013enos\u0165 a ESG v leasingu<\/h2>\n<ul>\n<li><strong>Portf\u00f3liov\u00e1 dekarboniz\u00e1cia<\/strong>: podiel n\u00edzkoemisn\u00fdch akt\u00edv, reporting emisi\u00ed z pou\u017e\u00edvania (use-phase).<\/li>\n<li><strong>Obehov\u00e9 hospod\u00e1rstvo<\/strong>: repase, druhotn\u00e9 vyu\u017eitie, sp\u00e4tn\u00fd odber a ekologick\u00e1 likvid\u00e1cia akt\u00edv.<\/li>\n<li><strong>Zodpovedn\u00e9 obstar\u00e1vanie<\/strong>: dod\u00e1vate\u013esk\u00e9 k\u00f3dexy, etick\u00e9 \u0161tandardy a transparentnos\u0165 re\u0165azca.<\/li>\n<\/ul>\n<h2>Checklist pre klienta pred uzavret\u00edm leasingu<\/h2>\n<ul>\n<li>Porovnajte TCO a ponuky (finan\u010dn\u00fd vs. operat\u00edvny leasing, d\u013a\u017eka zmluvy, servisn\u00e9 bal\u00edky, poistenie).<\/li>\n<li>Skontrolujte zostatkov\u00fa hodnotu, podmienky vr\u00e1tenia (fair wear &amp; tear) a poplatky za nadlimitn\u00e9 opotrebenie.<\/li>\n<li>Overte poistn\u00e9 krytie (povinn\u00e9, havarijn\u00e9, GAP) a spolu\u00fa\u010dasti; nastavte postupy pri \u0161kod\u00e1ch.<\/li>\n<li>Vyhodno\u0165te flexibilitu zmluvy (pred\u010dasn\u00e9 ukon\u010denie, refinancovanie, substit\u00facia akt\u00edva).<\/li>\n<li>Uistite sa o integr\u00e1cii do va\u0161ich procesov \u00fa\u010dtovania a dan\u00ed (rozl\u00ed\u0161enie n\u00e1kladov, odpisy, DPH).<\/li>\n<\/ul>\n<h2>Checklist pre leasingov\u00e9 spolo\u010dnosti<\/h2>\n<ul>\n<li>Aktualizujte scoringov\u00e9 modely a limity; sledujte sektory so zv\u00fd\u0161en\u00fdm rizikom.<\/li>\n<li>Kalibrujte zostatkov\u00e9 hodnoty pod\u013ea auk\u010dn\u00fdch d\u00e1t a technologick\u00fdch trendov; pou\u017e\u00edvajte konzervat\u00edvne predpoklady.<\/li>\n<li>Digitalizujte onboarding a dokument\u00e1ciu (eID, e-podpis, e-arch\u00edv); merajte \u201etime-to-yes\u201c a \u201etime-to-cash\u201c.<\/li>\n<li>Budujte remarketingov\u00e9 kan\u00e1ly a partnersk\u00e9 siete servisu; definujte \u0161tandardy vr\u00e1tenia akt\u00edv.<\/li>\n<li>Riadenie likvidity a financovania: diverzifikujte zdroje, pripravte sekuritiza\u010dn\u00e9 \u0161trukt\u00fary a stresov\u00e9 scen\u00e1re.<\/li>\n<\/ul>\n<h2>Naj\u010dastej\u0161ie chyby a ako sa im vyhn\u00fa\u0165<\/h2>\n<ul>\n<li><strong>Nepomer rizika a ceny<\/strong>: podcenen\u00e9 riziko klienta alebo akt\u00edva vedie k negat\u00edvnej mar\u017ei; pou\u017e\u00edva\u0165 risk-based pricing.<\/li>\n<li><strong>Slab\u00e9 zmluvn\u00e9 zabezpe\u010denie<\/strong>: nepresn\u00e9 klauzuly o vlastn\u00edctve, \u00fadr\u017ebe a vr\u00e1ten\u00ed; rie\u0161i\u0165 jasn\u00e9 sankcie a procesy.<\/li>\n<li><strong>Prece\u0148ovanie zostatkovej hodnoty<\/strong>: nerealistick\u00e9 RV zvy\u0161uje straty pri remarketingu; pravideln\u00e1 rekalibr\u00e1cia.<\/li>\n<li><strong>Operat\u00edvne \u00fazke hrdl\u00e1<\/strong>: pomal\u00e9 schva\u013eovanie, manu\u00e1lne procesy; nasadi\u0165 workflow a RPA.<\/li>\n<li><strong>Nedostato\u010dn\u00e9 poistenie<\/strong>: ch\u00fdbaj\u00face krytie alebo vysok\u00e9 spolu\u00fa\u010dasti; centralizova\u0165 n\u00e1kup poisten\u00ed a kontrolu limitov.<\/li>\n<\/ul>\n<p>Leasingov\u00e9 spolo\u010dnosti zohr\u00e1vaj\u00fa strategick\u00fa \u00falohu v re\u00e1lnej ekonomike: ur\u00fdch\u013euj\u00fa invest\u00edcie, zvy\u0161uj\u00fa flexibilitu firiem a umo\u017e\u0148uj\u00fa efekt\u00edvnu obnovu akt\u00edv. Udr\u017eate\u013en\u00fd \u00faspech stoj\u00ed na profesion\u00e1lnom risk mana\u017emente, realistickej pr\u00e1ci so zostatkov\u00fdmi hodnotami, diverzifikovanom financovan\u00ed a digit\u00e1lne zrel\u00fdch procesoch. Pre klientov predstavuje kvalitn\u00e1 leasingov\u00e1 ponuka transparentn\u00fa cestu k moderniz\u00e1cii majetku, optimaliz\u00e1cii TCO a zlep\u0161eniu cash-flow bez nadmern\u00e9ho zadl\u017eenia.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Financovanie \u00e1ut a techniky cez leasing. Porovnanie typov, dopad na v\u00fdkazy a da\u0148ov\u00e9 s\u00favislosti vr\u00e1tane \u00fa\u010dtovania pod\u013ea IFRS 16.<\/p>\n","protected":false},"author":47,"featured_media":84382,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[652],"tags":[2574,105,505,2575,2576,506,2577,2578],"class_list":["post-44382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","tag-akontacia","tag-dane","tag-financny-leasing","tag-ifrs-16","tag-leasingove-spolocnosti","tag-operativny-leasing","tag-splatky","tag-zostatkova-hodnota"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Leasingov\u00e9 spolo\u010dnosti: Typy leasingu a v\u00fdhody - Auto\u0161koly.sk<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.autoskoly.sk\/news\/leasingove-spolocnosti-typy-leasingu-a-vyhody\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Leasingov\u00e9 spolo\u010dnosti: Typy leasingu a v\u00fdhody - Auto\u0161koly.sk\" \/>\n<meta property=\"og:description\" content=\"Financovanie \u00e1ut a techniky cez leasing. 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