winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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iuridiuli piris likvi<strong>da</strong>cia niSnavs 50 procentis an meti wilismflobeli partniori piris (pirTa) gasvlas amsawarmo<strong>da</strong>n/organizacii<strong>da</strong>n, Tu Sedegad ar xdeba misi reorganizaciaga<strong>da</strong>saxadebisgan Tavis aridebis mizniT.Tu xdeba iuridiuli piris likvi<strong>da</strong>cia <strong>da</strong> partnior iuridiul pirsga<strong>da</strong>ecema misi wilis proporciuli (Sesabamisi) aqtivi <strong>da</strong> amasTan,partniori iuridiuli piri likvi<strong>da</strong>ciamde flob<strong>da</strong> 50 procents an metsam iuridiul pirSi, maSin:aseTi ga<strong>da</strong>cema ar iTvleba aqtivebis realizaciad (miwodebad)likvidirebuli iuridiuli piris mier;partniorisaTvis misi wilis proporciiT (wilis Sesabamisi)ga<strong>da</strong>cemuli aqtivis Rirebuleba igivea, rac am aqtivis Rirebulebalikvidirebuli iuridiuli pirisaTvis ga<strong>da</strong>cemamde;aqtivebis ganawileba ar warmoadgens dividends;mogeba <strong>da</strong> zarali ar miiReba mxedvelobaSi likvidirebul iuridiulpirSi partnioris wilis gauqmebisas.es pirobebi gamoiyeneba mxolod im SemTxvevaSi, Tu saga<strong>da</strong>saxado organo<strong>da</strong>amtkicebs, rom likvi<strong>da</strong>ciis mizani ar aris ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisganTavis arideba <strong>da</strong> ar vrceldeba im aqtivebze, romelic eqvemdebarebaamortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevisa, rocaerTdroulad xdeba amortizaciis erTi normis mixedviT <strong>da</strong>jgufebulijgufis yvela aqtivis ga<strong>da</strong>cema.amortizaciis erTi normis mixedviT <strong>da</strong>jgufebuli jgufebis yvelaaqtivis ga<strong>da</strong>cemis SemTxvevaSi maTi mimRebisaTvis aqtivebis RirebulebadiTvleba ga<strong>da</strong>cemis momentisaTvis jgufebis RirebulebiTi balansi,xolo Tu ga<strong>da</strong>ecema amortizaciis erTze meti normis mixedviT<strong>da</strong>jgufebuli jgufebis yvela aqtivi, miRebuli RirebulebiTi balansijgufebis aqtivebs Soris ga<strong>da</strong>nawildeba ga<strong>da</strong>cemis momentisaTvis maTisabazro fasis proporciulad.piris (pirTa) mier iuridiuli pirisaTvis masSi 50 procenti an metiwilis (aqciebis) sanacvlod aqtivebis ga<strong>da</strong>cema (<strong>da</strong>valianebiT an misgareSe) ar warmoadgens aqtivebis miwodebas. am SemTxvevaSi mimRebimxarisaTvis aqtivebis Rirebuleba igivea, rac mimwodebeli mxarisaTvismaTi Rirebuleba ga<strong>da</strong>cemis momentisaTvis.‣ gacvlis Sedegad miRebuli partnioris wilis Rirebulebatolia ga<strong>da</strong>cemuli aqtivebis Rirebulebisa, ga<strong>da</strong>cemuli(Sesabamisi) <strong>da</strong>valianebis gamoklebiT.mocemuli moTxovnebi ar vrceldeba im aqtivebze, romlebiceqvemdebareba amortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevisa,roca erTdroulad xdeba amortizaciis erTi normis mixedviT<strong>da</strong>jgufebuli jgufis yvela aqtivis ga<strong>da</strong>cema.86
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