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Xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx pohledávky x xxxx x xxxxxxxxx xxxxxx (§303 x xxxx. x.x.x.) je xxxxx xxx x xxxx xxxxxxxxx, xx-xx xxxxxxx xxxxxx xxx xxxxx účet x Xxxxx (Xxxxxxxxx) xxxxxx xxxxxxxxxx (jde-li o xxxxxx) xxxx xxxx x Státní xxxxx xxxxxxxxxxxxxx, xxxxxxxxx xx xxxxxxxxx xxxxx (§367 xxxx. 2 xxxxxxxxxxxxx xxxxxxxx) x xxxxxx xxxxxxxxx xxxxxx (xxx-xx x xxxxxxxxxx).