saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
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) partniorisaTvis misi wilis proporciiT (wilis Sesabamisi)<br />
gadacemuli aqtivis Rirebuleba igivea, rac am aqtivis Rirebuleba<br />
likvidirebuli iuridiuli pirisaTvis gadacemamde;<br />
g) aqtivis ganawileba ar warmoadgens dividends;<br />
d) mogeba da zarali ar miiReba mxedvelobaSi likvidirebul iuridiul<br />
pirSi partnioris wilis gauqmebisas.<br />
3. am muxlis moTxovnebi ar vrceldeba im aqtivze, romelic am kanonis<br />
25-e Tavis mixedviT eqvemdebareba jgufur amortizacias, garda im<br />
SemTxvevebisa, roca erTdroulad xdeba amortizaciis erT normis mixedviT<br />
dajgufebuli jgufis yvela aqtivis gadacema.<br />
4. am muxlis me-3 nawilSi aRniSnuli amortizaciis erTi normis<br />
mixedviT dajgufebuli jgufis yvela aqtivis SemTxvevaSi misi<br />
mimRebisaTvis aqtivis Rirebulebad iTvleba jgufis RirebulebiTi balansi<br />
gadacemis momentisaTvis, xolo Tu gadaecema amortizaciis erTze meti<br />
normis mixedviT dajgufebuli jgufebis yvela aqtivi, miRebuli<br />
RirebulebiTi balansi jgufebis aqtivebs Soris gadanawildeba gadacemis<br />
momentisaTvis maTi sabazro fasis proporciulad<br />
5. am muxlis me-2 nawili gamoiyeneba mxolod im SemTxvevaSi, Tu<br />
<strong>sagadasaxado</strong> organos mier damtkicda, rom sruli likvidaciis mTavar mizans<br />
ar warmoadgens gadasaxadebisagan Tavis arideba.<br />
muxli 214. partnioris wilis sanacvlod gadacemuli aqtivebis<br />
Rirebulebis gansazRvris wesi<br />
1. piris an pirTa mier iuridiul pirisTvis masSi 50 procenti an meti<br />
wilis (aqciebis) sanacvlod aqtivebis gadacema (davalianebiT an mis gareSe)<br />
ar warmoadgens aqtivebis miwodebas.<br />
2. am muxlis pirveli nawiliT gaTvaliswinebul SemTxvevaSi, mimRebi<br />
mxarisaTvis aqtivebis Rirebuleba igivea, rac maTi Rirebuleba gadacemisas<br />
(gadacemis momentisaTvis) mimwodebeli mxarisaTvis.<br />
3. am muxlis pirvel nawilSi aRwerili gacvlis Sedegad miRebuli<br />
partnioris wilis Rirebuleba tolia gadacemuli aqtivis an aqtivebis<br />
Rirebulebisa, gadacemuli Sesabamisi davalianebis gamoklebiT.<br />
4. am muxlis moTxovnebi ar vrceldeba im aqtivze, romelic am kanonis<br />
28-e Tavis mixedviT eqvemdebareba jgufur amortizacias, garda im<br />
SemTxvevebisa, roca erTdroulad xdeba amortizaciis erT normis mixedviT<br />
dajgufebuli jgufis yvela aqtivis gadacema.<br />
5. am muxlis me-4 nawilSi aRniSnuli amortizaciis erTi normis<br />
mixedviT dajgufebuli jgufis yvela aqtivis SemTxvevaSi:<br />
a) misi mimRebi aqtivis Rirebulebad iRebs gadacemis momentSi jgufis<br />
RirebulebiT balanss, xolo Tu gadaecema amortizaciis erTze meti normis<br />
mixedviT dajgufebuli jgufebis yvela aqtivi, miRebuli RirebulebiTi<br />
balansi jgufebis aqtivebs Soris gadanawildeba gadacemis momentisaTvis<br />
maTi sabazro fasis proporciulad, da<br />
b) gadamcemi mxare sanacvlod miRebuli partnioris wilis Rirebulebad<br />
iRebs jgufis (jgufebis) RirebulebiT balanss gadacemis momentisaTvis.<br />
6. es muxli ar vrceldeba uflebrivi naklis mqone aqtivebis<br />
gadamcemze, Tu davalianeba aRemateba gadacemuli aqtivebis Rirebulebas.<br />
muxli 215. iuridiuli piris reorganizacia<br />
1. reorganizaciis mxare iuridiuli piris an iuridiul pirTa<br />
mflobelobaSi arsebuli qonebisa da wilis (aqciebis) Rirebuleba tolia<br />
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