winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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amortizaciis erTi normis mixedviT <strong>da</strong>jgufebuli jgufebis yvelaaqtivis ga<strong>da</strong>cemis SemTxvevaSi maTi mimRebi aqtivebis Rirebulebad iRebsga<strong>da</strong>cemis momentisaTvis jgufis RirebulebiT balanss, xolo Tuga<strong>da</strong>ecema amortizaciis erTze meti normis mixedviT <strong>da</strong>jgufebulijgufebis yvela aqtivi, miRebuli RirebulebiTi balansi jgufebisaqtivebs Soris ga<strong>da</strong>nawildeba ga<strong>da</strong>cemis momentisaTvis maTi sabazrofasis proporciulad, <strong>da</strong> ga<strong>da</strong>mcemi mxare sanacvlod miRebulipartnioris wilis (aqciebis) Rirebulebad iRebs jgufis (jgufebis)RirebulebiT balanss ga<strong>da</strong>cemis momentisaTvis.es pirobebi ar vrceldeba uflebrivi naklis mqone aqtivebis ga<strong>da</strong>mcemze,Tu <strong>da</strong>valianeba aRemateba ga<strong>da</strong>cemuli aqtivebis Rirebulebas.reorganizaciis mxare iuridiuli piris an iuridiul pirTamflobelobaSi arsebuli qonebisa <strong>da</strong> wilis (aqciebis) Rirebulebatolia am qonebisa <strong>da</strong> wilis (aqciebis) Rirebulebisa reorganizaciisganxorcielebis win.‣ qonebis an wilis (aqciebis) ga<strong>da</strong>cema reorganizaciis mxareiuridiul pirebs Soris, ar iTvleba qonebis realizaciad.reorganizaciis mxare rezident iuridiul pirSi wilis (aqciebis)nebismieri gacvla wilze (aqciebze) sxva msgavs iuridiul pirSi,romelic agreTve warmoadgens mocemuli operaciis mxares, ar iTvlebawilis (aqciebis) realizaciad. gacvlili wilis (aqciebis) Rirebuleba,tolia wilis (aqciebis) Tav<strong>da</strong>pirveli Rirebulebisa.wilTa ganawileba im iuridiuli piris statusis mqone sawarmos anorganizaciaSi, romelic reorganizaciis <strong>da</strong>mtkicebuli operaciebismxarea, rac warmoSobs msgavs uflebas sxva sawarmoSi/organizaciaSi,romelic aseve am operaciebis mxarea, ar warmoadgens dividends.aRniSnuli Tav<strong>da</strong>pirveli wilis (aqciebis) Rirebuleba eqvemdebarebagasanawilebel wilze (aqciebze) mikuTvnebas im koeficientisgamoyenebiT, romelic ganisazRvreba, rogorc Tanafardobagasanawilebeli wilis (aqciebis) Rirebulebasa <strong>da</strong> Tav<strong>da</strong>pirveli wilisRirebulebas Soris ganawilebis Semdeg.Tu saga<strong>da</strong>saxado organo <strong>da</strong>amtkicebs, rom Serwymis, SeZenis, mierTebisan gayofis operaciebis mizani ar aris ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisagan Tavisarideba, reorganizacia moicavs:ori an meti iuridiuli piris Serwymas;xmis uflebis mqone 50 procentis an meti wilisa <strong>da</strong> rezidentiiuridiuli piris partnioris wilis saerTo moculobisRirebulebis 50 procentis an metis SeZenas an mierTebas mxolodSeZenis an mierTebis operaciaSi partnior mxareTa msgavsiuflebebiT, wilis (aqciebis) sanacvlod;rezidenti iuridiuli piris aqtivebis 50 procentis <strong>da</strong> metis SeZenassxva rezidenti iuridiuli piris mier xmis uflebis mqone wilis87
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