winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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saSualeba realizebuli an likvidirebulia, jgufis RirebulebiTibalansis Tanxa wlis bolosTvis eqvemdebareba erToblivi Semosavli<strong>da</strong>ngamoqviTvas), romelsac emateba saangariSo saga<strong>da</strong>saxado wlisganmavlobaSi jgufisaTvis <strong>da</strong>matebul ZiriTad saSualebaTa Rirebuleba,agreTve saangariSo saga<strong>da</strong>saxado wlis ganmavlobaSi ZiriTadsaSualebebze gaweuli remontis xarjebi zRvruli donis zemoT <strong>da</strong>akldeba saangariSo saga<strong>da</strong>saxado wlis ganmavlobaSi jgufis ZiriTadsaSualebaTa realizaciis Tanxebi (ix. saga<strong>da</strong>saxado kodeqsi, muxli 183,punqti 6).jgufisRirebulebiTibalansi=saangariSos winasaga<strong>da</strong>saxado wlisbolosTvis jgufisRirebulebiTi balansi_saangariSos winasaga<strong>da</strong>saxado wels<strong>da</strong>ricxuli amortizaciisTanxa <strong>da</strong> warmoebuligamoqviTvebi*+saangariSosaga<strong>da</strong>saxado wlisganmavlobaSijgufisaTvis <strong>da</strong>matebulZiriTad saSualebaTaRirebuleba+saangariSosaga<strong>da</strong>saxado wlisganmavlobaSi ZiriTadsaSualebebze gaweuliremontis xarjebizRvruli donis zemoT_saangariSosaga<strong>da</strong>saxado wlisganmavlobaSijgufis ZiriTadsaSualebaTarealizaciis Tanxebi* Tu jgufis RirebulebiTi balansis Tanxa wlis bolosTvis 1 000 larzenaklebia, jgufis RirebulebiTi balansis Tanxa eqvemdebareba sruladgamoqviTvas, xolo Tu jgufis yvela ZiriTadi saSualeba realizebuli anlikvidirebulia, jgufis RirebulebiTi balansis Tanxa wlis bolosTviseqvemdebareba erToblivi Semosavli<strong>da</strong>n gamoqviTvas.‣ Tu saga<strong>da</strong>saxado wlis ganmavlobaSi jgufis ZiriTadsaSualebaTa realizaciis Tanxa aRemateba jgufis RirebulebiTbalanss wlis bolosaTvis, maSin nameti Tanxa CaiTvlebaerTobliv SemosavalSi <strong>da</strong> jgufis RirebulebiTi balansi nulsgautoldeba.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebs ufleba aqvT amortizacias<strong>da</strong>qvemdebarebuli ZiriTadi saSualebebis meore <strong>da</strong> mesamejgufze gamoiyenon <strong>da</strong>Cqarebuli amortizaciis norma, magramara umetes Sesabamisi normebis ormagi odenobisa.lizingis sagnis mimRebisaTvis lizingis sagnis sabalanso RirebulebasSeadgens qonebis mimRebis valdebulebis saerTo Tanxi<strong>da</strong>n bass-ismixedviT diskontirebis gziT gamoyofili ZiriTadi Tanxa. salizingoxelSekrulebis va<strong>da</strong>ze adre Sewyvetis SemTxvevaSi lizingis saganiarsebuli sabalanso RirebulebiT ubrundeba mis gamcems. lizingismimRebis saprocento xarji eqvemdebareba misi erToblivi Semosavli<strong>da</strong>ngamoqviTvas (24% farglebSi), xelSekrulebiT gaTvaliswinebuliga<strong>da</strong>xdebis proporciulad.76
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