winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...

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saqmianobis saxeebisaqarTvelos sagadasaxado kodeqsi saqmianobis saxeebis diferenciaciasaxdens sqema # 3-is mixedviT.saqmianobis saxeebisaqmianobis saxeebiekonomikuriaraekonomikurisamewarmeoarasamewarmeosaqvelmoqmedoreligiurisaxelmwifo xelisuflebis daadgilobrivi TviTmmarTvelobisorganoebis saqmianoba, romelicdakavSirebulia kanonmdeblobiTminiWebuli funqciebis SesarulebasTansqema # 3ekonomikuri saqmianobaekonomikuri saqmianobis mcneba moicavs yvela im saqmianobas, romelicxorcieldeba mogebis, Semosavlis an kompensaciis miRebisTvis,miuxedavad aseTi saqmianobis Sedegebisa.‣ ekonomikuri saqmianoba SeiZleba iyos samewarmeo daarasamewarmeo.samewarmeo ekonomikur saqmianobad miiCneva marTlzomieri daaraerTjeradi saqmianoba, romelic miznad isaxavs mogebis an SemosavlismiRebas. garda amisa, sagadasaxado kodeqsis miznebisTvis samewarmeosaqmianobad SeiZleba CaiTvalos iseTi saqmianoba, romelic xorcieldebasavaWro garigebebis an sxva sameurneo operaciebis saxiT, agreTve16
fasiani qaRaldebis an sxva qonebis SeZena da realizacia, Tu arsebobserT-erTi Semdegi piroba:1. aseTi saqmianoba xorcieldeba sistematurad daganmaxorcielebeli piris profesiuli saqmianobaa;2. aseTi operaciebi xorcieldeba savaWro an/da saSuamavlosaqmianobis farglebSi;3. gamyidvelis mier xdeba miwodebuli saqonlis an/da gaweulimomsaxurebis realizacia.‣ fizikuri piris mier uZravi qonebis ijariT gadacema arganekuTvneba samewarmeo ekonomikur saqmianobas.momsaxurebis gaweva an/da saqonlis miwodebasaqonlis miwodeba gulisxmobs piris mier sxva pirisTvis saqonelzesakuTrebis uflebis gadacemas sasyidliT (maT Soris, saqonlisrealizacia, gacvla, xelfasis an naturaluri formiT anazRaureba) anusasyidlod. aseve Tu piri lizingiT gascems amortizaciasdaqvemdebarebul ZiriTad saSualebas operacia iTvleba saqonlismiwodebad.saqonlis miwodebad ar iTvleba:saxelmwifosTvis an/da adgilobrivi TviTmmarTvelobisTvisaqtivebis gamotana im sawarmos sawesdebo kapitalidan, romliswilis/aqciebis 50%-ze meti saxelmwifo an/da adgilobriviTviTmmarTvelobis sakuTrebaSia;saxelmwifosTvis an/da adgilobrivi TviTmmarTvelobisTvissaqonlis usasyidlod gadacema.‣ aRniSnuli norma vrceldeba 2005 wlis 1 ianvridan warmoSobilsamarTlebriv urTierTobebze.momsaxurebis gawevad iTvleba sxva pirisTvis misive nebiT, kompensaciissanacvlod an usasyidlod iseTi moqmedebis Sesruleba, romelic araris saqonlis miwodeba. momsaxurebas ganekuTvneba Semdegi saqmianoba:samSeneblo-samontaJo, saremonto da sarestavracio;sacdel-sakonstruqtoro da geologiur-saZiebo;satransporto, maT Soris gazis, navTobis, navTobproduqtebis,eleqtro da Tboenergiis transportireba;qonebis gadacema qiriT an ijariT (garda lizingiT gadacemisa).saSuamavlo da personalis SerCevasTan dakavSirebuli saqmianoba;patentebis, mowmobebis, licenziebis, savaWro niSnebis, momsaxurebisniSnebis, inteleqtualuri sakuTrebisa da sxva piradi araqonebriviuflebebis gamoyenebze uflebis gadacema;valdebulebis Sesruleba _ ar miiRos an dauSvas raime moqmedeba(situaciebi);17
Page 2 and 3: Sinaarsisagadasaxado kanonmdebloba
Page 4 and 5: qonebis gadasaxadisgan gaTavisufleb
Page 6 and 7: ‣ Tu gadasaxadis dasabegrad am ko
Page 8 and 9: dasaxeleba`saqarTveloSi arsebuli di
Page 10 and 11: dasaxeleba`gadasaxadis gadamxdelTas
Page 12 and 13: dasaxelebafizikuri piris sabaJodekl
Page 14 and 15: sagadasaxado sistemasagadasaxado si
Page 18 and 19: kavSirgabmulobis, sayofacxovrebo, s
Page 20 and 21: urTierTzemoqmedebis Sedegad da Sesa
Page 22 and 23: araekonomikuri saqmianobaarsebobs s
Page 24 and 25: im sawarmos aqciebis an partnioris
Page 26 and 27: ‣ Tu fizikur pirs aqvs ramdenime
Page 28 and 29: sawarmos marTvis adgilisawarmos mar
Page 30 and 31: Segrovebis, damxmare xasiaTis sxva
Page 32 and 33: saqvelmoqmedo organizaciis statusis
Page 34 and 35: gadasaxadis gadamxdeli da sagadasax
Page 36 and 37: saqarTvelos farglebs gareT gaxsnili
Page 38 and 39: gadasaxadis gadamxdelisgan an/da mi
Page 40 and 41: eestrebis warmoeba, sagadasaxado ko
Page 42 and 43: sagadasaxado Tanxis gadaricxvis dav
Page 44 and 45: sagadasaxado valdebuleba SesaZloa a
Page 46 and 47: sagadasaxado kanonmdebloba ar moiTx
Page 48 and 49: sagadasaxado valdebulebis dafarvis
Page 50 and 51: ‣ bankis mier miRebuli sagadasaxa
Page 52 and 53: „sagadasaxado moTxovna“ wydeba
Page 54 and 55: gansxvavebuli pirobebi, saqarTvelos
Page 56 and 57: ‣ am SemTxvevaSi iTvleba, rom gad
Page 58 and 59: 9 26.21.1 qveklasiT gaTvaliswinebul
Page 60 and 61: 9 avtogasamarT sadgurebze madozireb
Page 62 and 63: saqarTveloSi arsebuli mudmivi dawes
Page 64 and 65: amaRlebis mizniT, rac uSualod dakav
Page 66 and 67:
sajaro reestrSi sakuTrebis uflebis
Page 68 and 69:
pirveladi miwodebiT miRebuli Semosa
Page 70 and 71:
meSveobiT, warmoadgens mogebis gada
Page 72 and 73:
qonebis lizingiT, uzufruqtiT, ijari
Page 74 and 75:
xolo im sawarmoSi, romlis wilis (aq
Page 76 and 77:
saSualeba realizebuli an likvidireb
Page 78 and 79:
„navTobisa da gazis Sesaxeb“ sa
Page 80 and 81:
gadaxdis wyarosTan gadasaxdeli Tanx
Page 82 and 83:
naRdi fuliT angariSsworebisas Semos
Page 84 and 85:
grZelvadian kontraqtSi igulisxmeba
Page 86 and 87:
iuridiuli piris likvidacia niSnavs
Page 88 and 89:
(aqciebis) sanacvlod, dividendebTan
Page 90 and 91:
gacemuli Sromis anazRaurebis Tanxeb
Page 92 and 93:
‣ sagadasaxado agentis mier dakav
Page 94 and 95:
Ti dasabegrma operaciis Tanxam gada
Page 96 and 97:
miwodebidan 15 dRis ganmavlobaSi we
Page 98 and 99:
ganZeulobis, CamorTmeuli an/da upat
Page 100 and 101:
movla-patronobis momsaxureba an/da
Page 102 and 103:
saerTaSoriso gadazidvebisas tvirTis
Page 104 and 105:
‣ araekonomikuri saqmianobisTvis
Page 106 and 107:
‣ am dros sagadasaxado agenti awa
Page 108 and 109:
‣ dRg-s gadamxdelad registrirebul
Page 110 and 111:
saqarTvelos teritoriidan saqonlis g
Page 112 and 113:
pirvel da me-2 nawilebSi:Camosxmuli
Page 114 and 115:
saSualo da mZime distilatebisa dama
Page 116 and 117:
saqarTveloSi avtosatransporto saSua
Page 118 and 119:
miRebuli aqcizuri markebiT niSandeb
Page 120 and 121:
4 0203 11 _ _ daufeSxoebeli naklavi
Page 122 and 123:
69 0809 gargari, alubali da bali, a
Page 124 and 125:
125 2008 92 _ _ narevebi126 2008 99
Page 126 and 127:
9 2208 30 - viski 5 euro/%vol/HL 19
Page 128 and 129:
gansazRvrul navTobisa da gazis oper
Page 130 and 131:
2008 wlis 1 ianvramde Tambaqos nawa
Page 132 and 133:
„navTobisa da gazis Sesaxeb“ sa
Page 134 and 135:
fizikuri piris sakuTrebaSi arsebuli
Page 136 and 137:
N1N23msubuqi avtomobilis saxeobaZra
Page 138 and 139:
1. abaSa, axalqalaqi, gori,baTumi,
Page 140 and 141:
valdebulebebze Sesrulebis vadis Sec
Page 142 and 143:
saxelmwifo sakuTrebaSi arsebuli da
Page 144 and 145:
mowyobilobebi, daumTavrebeli mSeneb
Page 146 and 147:
an faqtobriv mflobelobaSi arsebul m
Page 148 and 149:
fizikuri piris sakuTrebaSi arsebul,
Page 150 and 151:
‣ Setyobineba sagadasaxado giravn
Page 152 and 153:
‣ „sagadasaxado moTxovnas“ un
Page 154 and 155:
om movalesa da qonebis Semnaxvels g
Page 156 and 157:
auqcionis pirobebi.‣ gancxadeba u
Page 158 and 159:
maregistrirebeli organoebi, auqcion
Page 160 and 161:
sagadasaxado kontrolisagadasaxado k
Page 162 and 163:
aRniSnuli Tavis amoqmedebamde 15 ka
Page 164 and 165:
‣ sagadasaxado organo TiToeul gad
Page 166 and 167:
arteruli operaciis Rirebulebis Semc
Page 168 and 169:
qronometraJi tardeba samuSao dRis g
Page 170 and 171:
sqema # 10kameraluri sagadasaxado S
Page 172 and 173:
Seusruleblobis SemTxvevaSi sagadasa
Page 174 and 175:
gaecnos eqspertis daskvnas;misces a
Page 176 and 177:
sagadasaxado organos ufrosi/moadgil
Page 178 and 179:
‣ cnobebi gadasaxadis gadamxdelis
Page 180 and 181:
Tu sanqcia ar gamoiyeneba - sanqcii
Page 182 and 183:
gadasaxadis gadamxdels, romelmac sa
Page 184 and 185:
ankebis an sxva msgavsi organizacie
Page 186 and 187:
sasaqonlo-materialuri faseulobis da
Page 188 and 189:
‣ Tu gadasaxadis gadamxdeli davas
Page 190 and 191:
`gadasaxadis gadamxdelis moTxovnis~
Page 192 and 193:
Tu gadasaxadis gadamxdeli 20 kalend
Page 194 and 195:
`sagadasaxado moTxovnas~ an Sesageb
Page 196 and 197:
daurTos Semosavlebis samsaxurisTvis
Page 198 and 199:
sagadasaxado davis ganxilva sasamar
Page 200 and 201:
arapirdapiri gadasaxadi _ gadasaxad
Page 202 and 203:
inventarizacia _ arsebuli sasaqonlo
Page 204 and 205:
`sagadasaxado moTxovna~ _ sagadasax
Page 206 and 207:
danarTi #1`sagadasaxado moTxovna~__
Page 208 and 209:
`gadasaxadis gadamxdelis moTxovna~d
Page 210 and 211:
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Page 240 and 241:
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