{"id":10620,"date":"2026-10-20T14:28:41","date_gmt":"2026-10-20T12:28:41","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10620"},"modified":"2026-10-20T14:28:41","modified_gmt":"2026-10-20T12:28:41","slug":"profit-distribution-and-payment-four-tests-companies-should-not-overlook","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/profit-distribution-and-payment-four-tests-companies-should-not-overlook\/","title":{"rendered":"Profit distribution and payment: four tests companies should not overlook"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The recognition of a profit in the financial statements does not automatically mean that it may be paid to members or shareholders. Before deciding on the distribution of profit and subsequently making the payment, a company must verify that several statutory conditions have been met. This article summarises four key tests, the responsibilities of the company\u2019s individual governing bodies and the rules governing the payment of advances on profit shares.<\/p>\n","protected":false},"author":117,"featured_media":10621,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[759,76,40],"class_list":["post-10620","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-business-corporations-act","tag-financial-statements","tag-czech-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10620"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10620\/revisions"}],"predecessor-version":[{"id":10623,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10620\/revisions\/10623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10621"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}