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saqarTvelos sagadasaxado kodeqsi

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alansSi; maTi miwodebisas (lizingis SemTxvevaSi dabrunebisas Tu<br />

gaTvaliswinebuli iyo gamosyidva) miRebuli an misaRebi Tanxebi, xolo<br />

aseTis ararsebobisas _ sabazro Rirebuleba dRg-s gareSe eqvemdebareba<br />

erTobliv SemosavlebSi CarTvas. am uflebis gamoyenebis SemTxvevaSi,<br />

gadasaxadis gadamxdeli valdebulia igive meTodi gamoiyenos yvela<br />

SemdgomSi Sesyidul (warmoebul), lizingiT miRebul ZiriTad saSualebebTan<br />

mimarTebiT.<br />

14. am muxlis me-13 nawili exeba mxolod misi ZalaSi Sesvlis Semdeg<br />

Sesyidul, lizingiT miRebul an gadasaxadis gadamxdelis mier warmoebul<br />

ZiriTad saSualebebs. am muxlis me-13 nawilis ZalaSi Sesvlamde Sesyidul,<br />

lizingiT miRebul an gadasaxadis gadamxdelis mier warmoebuli ZiriTadi<br />

saSualebebis mimarT gamoiyeneba am muxlis pirveli-12 nawilebiT<br />

gaTvaliswinebuli pirobebi. am muxlis me-13 nawiliT gaTvaliswinebuli<br />

debulebis gamoyenebisas, gadasaxadis gadamxdels ufleba ara aqvs arCeuli<br />

gamoqviTvis norma Secvalos xuTi wlis ganmavlobaSi.<br />

muxli 184. ZiriTad saSualebaTa remontis xarjebis gamoqviTva<br />

1. calkeul jgufSi Semaval samewarmeo saqmianobisTvis gamoyenebuli<br />

ZiriTad saSualebaTa remontis xarjebis gamoqviTva daiSveba yovelwliurad<br />

_ wlis bolosaTvis jgufis RirebulebiTi balansis 5 procentamde<br />

odenobiT;<br />

2. Tanxa, romelic aRemateba am muxlis pirveli nawiliT dadgenil<br />

zRvrul dones, zrdis jgufis RirebulebiT balanss.<br />

muxli 185. warmomadgenlobiTi xarjebis gamoqviTvis SezRudva<br />

ekonomikuri saqmianobis ganmaxorcielebeli pirebisaTvis gamoiqviTeba<br />

warmomadgenlobiTi xarjebi ara umetes <strong>sagadasaxado</strong> wlis ganmavlobaSi<br />

miRebuli erToblivi Semosavlis 1 procentis odenobiT.<br />

muxli 186. saqvelmoqmedo organizaciebze gacemuli Sewirulobis<br />

gamoqviTva<br />

erToblivi Semosavlidan gamoiqviTeba sawarmos mier saqvelmoqmedo<br />

organizaciebze gacemuli Sewirulobis Tanxa, magram ara umetes erToblivi<br />

Semosavlidan am <strong>kodeqsi</strong>T gaTvaliswinebuli gamoqviTvebis (am muxliT<br />

gaTvaliswinebuli gamoqviTvebis gareSe) Semdeg darCenili Tanxis 8<br />

procentisa.<br />

muxli 187. sadazRvevo Senatanebis xarjebis gamoqviTva<br />

dazRvevis xelSekrulebis safuZvelze damzRvevTa an/da dazRveulTa<br />

mier gadaxdili ekonomikur saqmianobasTan dakavSirebuli sadazRvevo<br />

Senatanebi, garda magrovebadi da dabrunebadi xasiaTis xelSekrulebaTa<br />

mixedviT gadaxdili sadazRvevo Senatanebisa, eqvemdebareba gamoqviTvas.<br />

muxli 188. geologiuri kvlevebisa da bunebrivi resursebis<br />

mopovebis mosamzadebeli momsaxurebis xarjebi<br />

1. geologiur kvlevebsa da bunebrivi resursebis mopovebis<br />

mosamzadebel momsaxurebaze gaweuli xarjebi gamoiqviTeba erToblivi<br />

Semosavlidan saamortizacio anaricxebis saxiT pirveli jgufis ZiriTad<br />

saSualebaTa amortizaciis normis mixedviT jgufis RirebulebiTi balansis<br />

mixedviT da aRiricxeba cal-calke jgufad.<br />

103

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