winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
(aqciebis) sanacvlod, dividendebTan mimarTebiT privilegirebuliuflebis gareSe;rezidenti iuridiuli piris gayofas or an met rezident iuridiulpirad.‣ reorganizaciis mxared miiCneva rezidenti iuridiuli piri,romelic pir<strong>da</strong>pir aris CarTuli reorganizaciaSi, <strong>da</strong> rezidentiiuridiuli piri, romelic uSualod flobs an ekuTvnisreorganizaciaSi pir<strong>da</strong>pir CarTul rezident iuridiul pirs.iuridiul pirze sakuTrebis ufleba niSnavs am iuridiuli pirisstatusis mqone sawarmoSi/organizaciaSi xmis uflebis mqone wilis(aqciebis) 50 procentis an metis <strong>da</strong> yvela sxva wilis (aqciebis)Rirebulebis 50 procentis an metis flobas.aRniSnuli 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. aRniSnuli amortizaciiserTi normis mixedviT <strong>da</strong>jgufebuli jgufebis yvela aqtivis SemTxvevaSimaTi mimRebi aqtivebis Rirebulebad Tvlis ga<strong>da</strong>cemis momentisaTvisjgufis RirebulebiT balanss, xolo Tu ga<strong>da</strong>ecema amortizaciis erTzemeti normis mixedviT <strong>da</strong>jgufebuli jgufebis yvela aqtivi, miRebuliRirebulebiTi balansi jgufebis aqtivebs Soris ga<strong>da</strong>nawildebaga<strong>da</strong>cemis momentisaTvis maTi sabazro fasis proporciulad <strong>da</strong>ga<strong>da</strong>mcemi mxare sanacvlod miRebuli partnioris (aqcioneris,komplementaris, komanditis <strong>da</strong> sxva aseTi tipis piris) wilis (aqciebis)Rirebulebad Tvlis jgufebis RirebulebiT balanss ga<strong>da</strong>cemismomentisaTvis.Tu wina saga<strong>da</strong>saxado welTan Se<strong>da</strong>rebiT iuridiul pirSi icvlebian 50procenti an meti xmis uflebiani wilis (aqciebis) mqone partniorebi,uqmdeba zaralis, gamoqviTvisa <strong>da</strong> kreditebis Semdgom periodSiga<strong>da</strong>tanis SesaZlebloba im saga<strong>da</strong>saxado wlis <strong>da</strong>sawyisi<strong>da</strong>n, romelSicmox<strong>da</strong> es cvlileba, gar<strong>da</strong> im SemTxvevisa, roca cvlilebis momdevno 3wlis ganmavlobaSi iuridiuli piri agrZelebs imave ekonomikursaqmianobas.ga<strong>da</strong>saxadebis administrirebis wesebisaSemosavlo ga<strong>da</strong>saxadisa (ix. finansTa ministris brZaneba # 249) <strong>da</strong>mogebis ga<strong>da</strong>saxadis (ix. finansTa ministris brZaneba # 247) Sesaxebdeklaracias saga<strong>da</strong>saxado organos saga<strong>da</strong>saxado aRricxvis adgilismixedviT saangariSo wlis momdevno wlis 1 aprilamde warudgenen:rezidenti fizikuri pirebi, romelTa Semosavlebic ar ibegrebasaqarTveloSi arsebul ga<strong>da</strong>xdis wyarosTan;rezidenti fizikuri pirebi, romelTac fuladi saxsrebi aqvTangariSze ucxoeTSi;saqarTvelos sawarmoebi;88
Change language