SKK 05 Tangible long-term assets and intangible long-term assets – improved

SKK 5 “ASSETS" Long-term Materials And Assets Long-term Non-material”

– I Improved

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ContentsParagraphs

Objective And Base E PREPARATIONS 1 – 3

Field E APPLICATION 4 – 6

Definitions Main 7

Treatment Accountant FOR Assets Long-term MATERIALS 8 – 46

Recognition 8 – 10

Measurement primary 11 – 17

Assessment next 18

Cost model 19

Model i reassessment 20 – 28

Value e depreciable and Depreciation 29 – 42

Improvements, repairs and Maintenance 43 – 46

Treatment Accountant FOR Assets Long-term To Investment 47 – 54

Definition and the knowledge e of the assets long-term materials of invested 47 – 49

Measurement initial 50 – 51

Assessment next 52

Transfers 53 – 54

Treatment Accountant FOR Assets Long-term Non-Materials 55 – 72

Recognition 55 – 56

Measurement initial 57 – 65

Assessment i later 66 – 72

Registration cancellation I Active Long-term MATERIALS 73–76

And JOMATERIALE

AAM And AAJM To MASTER FOR SALES

UNDERESTIMATION I Active FURNITURE MATERIALS 82-105

And JOMATERIALE

Principles e General 82 – 84

Indicators e underestimation 88

Measurement e the sum recoverable 91

Value e right reduced Costumes for sale

Value in usage 98

Recognition and the The lamb defeat from underestimation a generating unit to Paragraph 99 – 101

Request extension for the devaluation of the name of good

I will remain e defeat from underestimation

I will remain for one generation unit to umbrella 104

I will remain for a special activity of underestimated

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Presentation In Mirrors FINANCING 107

NOTES EXPLANATION 108 – 114

TEMPORARY PROVISIONS

Date WELCOME IN PRACTICE

Comparison With me Standards International To REPORTING 117

FINANCING FOR NEWLY INDEPENDENT STATES (2009) Base E Conclusion

Guide FOR Application

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Objective And Base PREPARATION

1

Objective i Standard National to Accounting 5 Assets long-term materials and the active long-term Jomateriale SKK

5 revised), approved by the National Accounting Council and declared by the Minister of Finance, is the provision of principles to knowledge, Herring and the assessment to next long-acting contraceptives materials and assets long-term material and necessary explanations in financial statements prepared in accordance with Standards National to Accounting. Standards National to Accounting based on in principles e accounting and the to reporting financial to accepted in scale international, requirements e general to to whom are described in

The law number. 9 228, date 29.04.2004, “For accounting and the financial statements” published in April 2004, i changed.

2

SKK 5 was supported in an number standard international to accounting, included South Korean 16 Assets long-term

materials, SNK 38 Active ingredients, SNK 36 Asset valuation, SNK 23 The cost of borrowing the SNRF 5 Long-lived assets held for sale and continuing operations. The improved SKK 5 has been changed to become unparalleled to Section 16 Long-term investments of retained earnings, Section 17 Door, Building, Machinery and Device, Section 18 Active non-material assets besides goodwill, Section 25 The cost of borrowing, Section 27 Asset valuation, to International Financial Reporting Standards for SMEs (2009). A table The correspondence of the Standard's paragraphs with the SNRF for SMEs (2009) paragraphs is given in paragraph 117. For cases not directly addressed by SKK 5 amended or any other SKK, The managers of the economic unit shall, with the approval of the National Accounting Council, apply policies of that ensure a true and reliable reflection of the financial position, financial performance and changes to fluksit to vehicles monetary and the to capital to of the unit economically, as required in under 9 to to the law number.

9228, “For accounting and the mirrors fund, published in April 2004, i changed.

3

Mirrors financial will to prepare on the basis of e concepts materiality. Standards National Accounting cannot

will be applied to intangible items. The materiality principle is defined and clarified in the paragraphs 40 leather 90 SKK One improved.

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Field E Application

4

This Standard WILL is used for treatment accountant to:

5

This standard there were no Applies to

6

This standard includes and treatment accountant to devaluation to of the assets long-term materials and the Jomateriale except

emrit to Okay.

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Definitions Main

7

To me down are given definitions of some termave main use in this standard:

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Assets material fats Accreditation Association of America are active materials that

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to the parties to fight, or are used for goals administrative, and the

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Active Long-Term Non-Material Assets are identifiable non-monetary assets without physical substance, held for purpose of producing products or supplying goods or services, to lease them to third parties or for goals administrative. An asset i Such is my identifiable kur

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Assets long-term to held for sale, are elements to AAMs or AAJM's, that has a lot possibility to sell Brenda 12 in the coming months after date of reporting.

Depreciation is distribution systematic e value of amortizable to an AAM-je or an AAJM-je along life of useful tips.

Value e amortizable is cost e an active or an value other that replace koston, minus the value e recoverable of the activity.

Life e give me This is:

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The cost Is the sum e besides (ose equivalents money e pay, or Vlera e straight of the assets to other to data for to bought or produced an activity.

Value e recoverable is shuma e appreciated that unit to wait to acquire from an active in end to life of of him to I'll be back, sorry discount of costs extraction from use.

Accumulated depreciation It is the depreciable part of an asset, already depreciated and recognized as an expense. Costs e disagreements are costs e interest and the cost to other to unit, to like that like tariffs e services, commissions bankers, differences exchange, flowing from falls in coins to huaj in that mass that are considered like an regulation i kostove to interest in connection with agreements e Huawei and the cost to other that connect directly with homeruns.

Loss from depreciation is the amount by which the carrying amount of an asset or a cash-generating unit exceeds the amount his irretrievable

Value of right is the price that will to was expected for to sold an active or that will paguhej for transferred an obligation, in an transaction to common between participants of the market, in the date e herring.

Net book value Is the sum with which an active recognized in the mirror e position financial after subtracting depreciation i accumulate the losses of mouthwash from devaluation).

The amount e recoverable is Vlera to me e high between value of right to an active (reduced with the cost e sales and the value of of him in use.

Costs e sale are supplementary cost that connect directly with sales e an active or to of the unit generative to umbrella, while excluded the cost financing and my grandmother profit.

Value in use is Vlera actual e flushes to ardhshme to valued to umbrella, that waits to come from use i an active or when leaving his outside use in end of life his useful.

Unit generative e umbrella is group to me i small i identifiable i of the assets that generate Dad, to Which ones are mainly independent from money laundering by other activities.

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Treatment Accountant FOR LONG-TERM EFFECTS MATERIAL (AAM)

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Recognition

8

Unit economic Well the cost e an voice to AAM-ve if one active if and the only if

Registration Fillestar i AAM-së becomes usually in the moment e acquisition to time from purchase apple production.

9

Parts exchange, instruments and tools e employee Themba Usually like invent and the are burdened with expenses where are you

consumed. However, the core exchange parts and spare equipment are long-term active materials when a unit economically expected to be used for more than one period. Similarly, if parts of exchange, instruments and the tools e employee can be used only about with a voice to of the assets long-term material,

them are considered like active Material properties.

10

Toka and the buildings are active to ndara and the an unit economic will t-i treat them vech e vech and when them blinks of

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bashka.

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Measurement primary, initial

11

One element I am, that meets the criteria for recognition like active in the mirror e financial position (see paragraph 20 to

SKK 1 to improved), measured with cost. In cost includes:

12

To receipts and the expenses that created like Result i activities to random during construction apple development to an active Long fat material They are known. in the mirror e to arrival in Amen that these activities there were no are to necessary for to

to behave activin in location and the conditions e exploitation to Paraménduara.

13

If payment for AAM postponed beyond affluent normal to credit for payment, in determination e costs of activity merret

in consideration Vlera actual e payment. Difference between value nominal and the value actual recognized like an spending interest during the term payment.

14

One unit economically knows all costs e murder like spending in period in to which one them are cryer.

15

If active is obtained in exchange to an active other Jomonetar, or group Active, or to an combination active

Monetize me active You owe me money, cost e activity to to take mate me the value e Okay, except scratched kur

16

If Main ingredients to an AAM-je have, in way to considerable, useful life to different, these part

must to They are known. initially like elements special to AAMs, while scheduled standard depreciation to special for each from tire, depending on of life their useful.

17

Definition i costs of AAM-ve, to marra from granted governmental, will to is made in match with SKK 10 Granted and the

form to other to assistant. Definition i costs of AAM-ve, to marra with qira to finance, will to is made in match with SKK 7 Accounting i qirave. Definition i costs of AAM-ve, to obtained from combinations e businesses, will to is made

in match with SKK 9 Combinations e businesses and the consolidation.

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Assessment i later on

18

Unit economic will to choose like politics to I'm sorry, but I need more context to understand what "saj" means. Could you please provide more information? accountant model e costs I chili shpjegohet in paragraph 19), or

model e reassessment I chili shpjegohet in paragraphs 20-28 ) and the will to to implement that Model for to all class e AAM- To that is valued.

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Model i costs

19

In the mirror e position financial an element i AAMs is presented with cost minus amortization e accumulate and the

some defeat to accumulate from underestimation.

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Model i reassessment

20

One class AAM, Vlera e right e of whom can to mate with trustworthiness, is presented in the mirror e position financial

the revalued amount, which is the fair value at the revaluation date, reduced in subsequent periods by accumulated depreciation of later on the accumulated losses of upcoming devaluation. Revaluations should to crayfish regularly, in way that Vlera accountant to don't change materially from Vlera that will to result if

assessment I am, in the date of reporting will to was being made the value e Right.

21

Value of directly onto the lot and buildings usually defined on the basis of indicators to the market through evaluations to

shield from evaluator professionals to qualified. Value right e elements AAMs is usually their village e market determined from the evaluators.

22

The frequency of revaluations depends on changes in the fair values of the AAM that are revalued. When the fair value of an active to re-evaluated changes materially from Vlera accountable, then needed to cruelty an re-evaluation other. Disa

AAM elements undergo significant and unstable changes in their right values, so they have need for annual revaluations. Such frequent revaluations are unnecessary for those elements of the AAM, value whose value does not undergo significant changes. For this category, a reassessment every three or five years.

23

When re-examined an element i AAMs, depreciation i accumulate in the date e reassessment is eliminated counterfeit value

Gross book value of assets and net worth are revalued with the revalued amount of the assets, or revalued and the value historic and the depreciation i accumulated. Amount/value e regulation, that comes from My declarations or eliminimi i amortization accumulated, represents increase or decrease e value accountable, e Cila accounted for in match with paragraphs 26

and the 27.

24

If re-examined an element i AAMs, then must to re-examined e all class e AAMs where does part ky

element.

25

To all element e an class AAM riverbed in to same time for to Shmangur reassessments e selected to

activate, like and the reporting in mirrors financial to Shumave that are an mixture e kostove and the values to right in date different.

26

If Vlera accountant e an active Long fat material grows, like Result i revaluation, This growth is credited directly in capital e person in the voice “Reserve re-evaluation. For shuma e reassessment recognized like e arrived in the mirror e to Welcome,

for how much time and the in that measure that she cancel the loss from re-evaluation i to the same active in periods accountant predecessor.

27

If Vlera countable an active Long fat material shrinks, Is the result revaluation, ky reduction is known as spending

in the income statement. But the amount of the revaluation loss is debited directly to equity in the voice “"Reinstatement reserve," for as long as and to the extent that it compensates a credit balance that may exist from Rethink to previous of this active.

28

Revaluation surplus, included in equity for an item of PPE, must be transferred to retained earnings scattered along life of give me to activity Long fat material. Surplus e transfer every vitamin is difference between

amortization calculated on the basis of the revalued book value of the asset and amortization calculated based on rest of the activities. Any other excesses (if any) remaining from the revaluation should be transferred to profits e scattered when active Long fat material registers. Transfers from tepricat e reviews in profits

e scattered there were no are done through mirror to Welcome.

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Value e amortizable depreciation

29

One unit economic distribute the value e amortizable to an active in base systematic during life of of him to I received it.

30

Value e amortizable e an elements to AAMs recognized in the mirror e to arrival and the expenses, like spending in

systematic manner throughout the useful life of this asset. Exceptions are made for long-term tangible assets with a useful perpetual, such as land (except for mines and sites used for landfill), works of art with long-term life, museum works, and books that do not depreciate. Works of art acquired for design purposes, such as and museum works and books, which must be replaced after a certain period of time, are amortized over the life of their useful.

31

An economic unit must consider all of the following factors when determining the useful life of a activities

32

Method e chosen e amortization must to mirror systematically manner that like will to performed from unit

economic benefits economic to ardhshme to activity long fat, to obtained during life of give me to t.i.j. Methods

to me to normal to amortization include method linear, method on the value e remainder and the method e based on in use like p.sh produced units method.

33

In practice shapes is used method linear for amortization e AAM-ve. Use i methods to other merret in

consideration in Rust that them reflect in way to me objective distribution e benefits to ardhshme economic during life useful activity.

34

Depreciation must to express Use e an active Long fat but Hi definitely the change e value of t.i.j. So that

objectives i selection of methods and the normative to amortization there were no is holding e value accountant to an active Long fat material how much to me near the value of of him to market, but reflection how much to me with truthfulness i use to activities.

35

Depreciation for every period will to recognized in the mirror e to arrival and the expenses, with exclusion to scratched when

an SKK other requires that cost to recognized like part e costs of an active. For example, depreciation i of the assets long-term producer included in the cost e of the inventory (see SKK 4 Inventories).

36

If has teller that has rich an change to important that from date e fund it e reporting Annual in model with to

When an economic entity expects to consume the future economic benefits of an asset, the entity will consider its current depreciation method, and if expectations change then the unit will change the method of depreciation to reflect the new model. The economic unit will treat the change as a change in valuation. accountant in accordance me SKK 1 Quadri General for Financial statement preparation.

37

Factors to such like an change in manner that like an active is used, Consume me i redundant, progress technological, and the changes in prices of market can show that Vlera e remainder apple jet e give me e an active has

changed that from date e fund it e reporting annual. If teller to such are to present, an unit economic will to

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review assessments e I'm sorry, but I need more context to understand what "saj" means. Could you please provide more information? to previous and the if expectations change, then unit will to change the value e

remained, method e amortization or life e I received it. Unit economic will to treat the change in the value e remained,

depreciation method or useful life as a change in an accounting estimate in accordance with IAS 8 Square general for preparation e financial statements.

38

If Vlera e remainder e an active Long fat material is a lot e low, then can to presupposed that she to life e

equal with zero.

39

Every unit economic cakton methods e amortization and the normal e amortization in policies and the procedures e I'm sorry, but I need more context to understand what "saj" means. Could you please provide more information?

The accountable, which must be used for the amortization of tangible long-term assets. For a class of AAM, with elements Individually insignificant items can be subject to the same depreciation rules for the entire class. For items individually to important, as defined in paragraph 16 to to this Standards, they are caught standard to special depreciation for every item to AAMs, in based on life useful to secilit from theirs.

40

Depreciation i an active Long fat material fillon when he/she is i ready for use D.M.T. when is in conditions and the

the correct place) and continues until the full amortization of the depreciable amount or until it is deregistered, removed from use or reclassified as i held for sales (see paragraphs 73-81). Depreciation a long-term asset, that it is not used temporarily, it is not impaired, except when the asset is fully depreciated. However, if for calculation e amortization is used method e units to produced, depreciation logarithm with value zero, for aq time how much

there were no has Product.

41

If has some teller that shuma e recoverable e an elements to scheduled to AAMs can to this fallen down

value of their accountable, then cruelty an test devaluation in match with procedures e described in paragraphs 82- 105 ounces, if it is necessary, activity level decreases.

42

An economic entity must include in its income and expense statement compensation from third parties for voices to AAM-ve that have been to depreciated, to humbura or to marra with obligation, only when compensation is made i

refundable.

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Improvements, Repairs and the maintenance

43

Costs that have to do with improvements e upcoming i increase costs of AAMs only if them fulfill

definition criteria Recognition criteria for assets in financial statements from a financial position Duke including their ability to participate in the generation of future economic benefits). Costs associated with maintenance and the Repairs e continuous They are known. like expenses during the year Exercise.

44

If an part e an elements to AAMs is replaced, cost e part of re i is added value accountant net to elements to AAMs, if she fulfill criteria e definition to AAMs and the criteria e recognition of of the assets in

the mirror e position financial. Part e replaced will to Hiqet from mirror e position financial, if she is Accounted for like part to me Go away. If cost primary, initial consequently, and Vlera accountant currently e part of

replaced there were no known, she can to It is estimated in base to costs actual to this part minus amortization e valued.

45

Yes If you need a translation, please provide the text you want translated. continuity e functioning an elements AAMs (for example, to an airplanes it could be performance

and significant repairs with or without replacement of parts of this asset. With the performance of each capital repair, the cost of repair is recognized in the carrying amount of the fixed asset item, if the recognition criteria are met. The value the remaining balance of the previous repair cost (which is identifiable by the physical parts) is derecognized. This occurs regardless of whether the cost of the previous repair is identifiably determined in the transaction of purchasing or creating an asset. If necessary to determine what the repair cost was to previous to known in the value accountant to activity to bought or created, can to merret like base cost e appreciated e

an fix it to in the future.

46

Changes in the assessment e an my duty unit, in connection me:

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like and the Obligation to other to similar that result in:

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are added to or subtracted from the cost of the relevant long-term tangible asset in the current accounting period. The new value after these regulations should not be less than the book value. If a reduction in a tangible non-current asset falls below its book value, the excess is recognized immediately in the income statement. If the adjustment Leads to an increase in the cost of an asset, the economic entity must consider whether this indicates that the asset's new carrying amount may not be fully recoverable. If so, the economic unit performs an impairment test. activities, to calculate the value his to recoverable and accounting any loss from underestimation, in accordance with

paragraphs 82-105.

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Treatment Accountant FOR Assets Long-term To INVESTOR

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Definition and the knowledge e of the assets long-term materials to investor

47

Active Long fat material i to invest is wealth earth or an building or an part e building, apple to dyja e

held from owner or recipient according to an contract Qiraje financial for to won to banana from Rent or for the assessment capital both, except cases kur

48

Interest on an pass that mbahet from recipient according to an Qiraje to normal can to classified and the is treated like

long-term asset measured by reference to this standard if, and only if, the asset would meet the definition of a long-term investment asset and the tenant can measure the fair value of the interest on this asset at no cost and unnecessary effort, on an ongoing basis. This alternative classification is valid on the principle of asset-for- pass every pass myself).

49

Wealth e mixed will to leaves while pasture beforehand you classifications like active Long fat i to invest and the active Long fat

material. However, if Vlera right activity Long fat to to invest there were no can to mate in way reliable, Dad Cost and effort unnecessary, all the wealth will to is treated as active Long fat material.

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Measurement primary, initial

50

One unit economically, in the moment e recognition mat activin Long fat to to invest with the cost e t.i.j. The cost e activity

long-term purchases for investment, include the purchase price and all directly chargeable expenses such as legal and brokerage fees, property transfer taxes, and other transaction costs. If payment is postponed beyond termave to lending Normal., cost is Vlera actual e to all Save page to ardhme. One

An economic entity must determine the cost of a long-term asset that it constructed itself., in accordance with paragraphs 11-13 the 15th.

51

Revenge primary, initial e an interest on an pass to held according to an contract what to classified like an long-acting

Investment will be as described in paragraph 34 of the improved SKK 7, even if the rent would be classified as It's a common question, but it falls within the scope of the same standard. In other words, the asset is recognized at the lower value. between the fair value of the asset and the present value of the minimum lease payments. An equivalent amount is recognized as an obligation financial statements.

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Assessment i later on

52

Active long story invest, Vlera e right e to What do you want can to mate way reliable, without cost or effort to

unnecessary, it will be measured at fair value on each reporting date and changes in fair value are recognized in profit these losses. If an interest in a leased asset is classified as a long-term asset invested, the voice accounted for at fair value is this interest and not the underlying asset. An economic unit must treat to all active e other to investor like leave, building, machinery and the device while used model cost-

Amortization-depreciation.

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Transfers

53

If Vlera e right for an voice to activity Long fat to to invest that mate while used model e value of Okay, there were no

is e available Dad cost efforts to unnecessary, Economic unit will to treat this voice like leave, building,

machinery and the device to how much Vlera e right to is made e available. Value accountant e activity Long fat to to invest in this date becomes the cost of t.i.j. This is an change i rethanave and the I am change in accounting policy.

54

For to me again, as required from paragraphs 53, an unit economic will to transfer an pass in, or I don't understand what you mean by "nga". Could you please provide more context or clarify your request?, active

Long fat i to invest only inconvenient, fulfill or Hi to me first definition e activity Long fat to invested.

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Treatment Accountant FOR Assets Long-term JOMATERIALE

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Recognition

55

One active Long fat joint material (AAJM) recognized only if

56

One active joint material i bought in an outfit business recognized usually like an active, because Vlera e right e of him can to mate with Believability to enough. However, an active material I bought in an outfit business Is not known when

he/she flows from to right legal or contractual and the Vlera e right e of him there were no can to mate in way to believable after active nose

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Measurement primary, initial

57

One unit economic mat initially an active joint material I cost.

58

The cost e an active long material to bought masculine includes:

(a) the price e of him to purchase, while included taxes e important and the taxes e reimbursable to purchase, while reduced

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account and the discounts trade; and the

(b) every cost that i be careful directly preparation of activity for Use e of him to Amendment.

59

One unit economic Well expenses e shield Brenda I'm sorry, but I need more context to understand what "saj" means. Could you please provide more information? for creation e an active jomaterial, while included to all

expenses for activities e search and the development, like an spending in period when is cryer, only if there were no is piece of costs of an active else that fills criteria recognition in this standard.

60

As an example of the implementation of the preceding paragraph, an economic unit recognizes as expenses in the period when they occur and yes AAJM, the voices of below:

61

Paragraph 60 there were no excludes recognition e an payment like an active when payment for goods or services is done

forward delivery to Mall Rave USA criers of services.

62

Expenditures for an voice joint material i chili is known initially like an spending, there were no will to They are known. in an date to

subsequent, like part e costs of some active.

63

If an active joint material is bought in an outfit business, cost e to this active joint material is Vlera e of him e right

in the date e purchase.

64

If an active joint material is acquired through an grant ruler, cost e to this active is Vlera e right e of him in

the date when grant is received/acquired, in match with SKK 10 Grants and the form to jealousy assistant.

65

One active joint material can to is obtained in exchange to an active or of the assets You owe me money, or an combination to

of the assets monetary and the Jomonnetare. One unit economic mat the cost e an active joint material to such with the value e right except kur

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Assessment i later on

66

One AAJM will to is presented with the cost e of him minus amortization e accumulate and the some defeat to accumulate from

underestimation.

67

One unit economic must to spread the amount e amortizable to an active joint material in base systematic during

life of of him to I received it. Depreciation for every period will to recognized like an spending, except if an SKK other requires that costs known as piece of costs of an asset other.

68

Depreciation fillon when active What material is it available for use, p.sh. when he/she is in vendin dhe in conditions

e domosdoshme for to been i usable according to manner of thinking from drivers. Depreciation push on when active registers.

69

Unit economic will to choose an method depreciation that mirror model with to cilin she to wait to consume

future economic benefits of the asset. If the economic entity cannot reliably determine this pattern, she will to use the method Linear.

70

To all active Jomateriale will to are considered that have an life to fund me to I received it. Life e give me e an active

The material arising from contractual rights or other legal rights should not exceed the period of rights. contractual or other legal rights, but may be shorter depending on the period during which the unit to use the asset. If contractual rights or other legal rights have been transferred for a limited period that can to renewed, jet e give me e activity joint material will to include period e renovation only in Amen that has

evidence for to supported rinovimin from unit economic, no cost to considerable.

71

If an unit economic there were no is in state to to do an assessment to friendly to life of give me to activity

jomaterial, jet e Is this important to you? to supposed that to life ten Vite.

72

One unit economic must to suppose that Vlera e remainder e an active joint material is zero with exclusion kur

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Registration cancellation I Active Long-term Materials And JOMATERIALE

73

One unit economic must unregister an voice to AAMs and to the AAJM kur

(a) e release that outside use; or

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(b) there were no waits to this benefits ardhshme economic from use i of him or from Extraction outside use.

74

One unit economic must to know profit or defeat from registration cancellation i an voice to AAM-ve when voice is registered

except when SKK 7 Accounting i qirave requires to act otherwise in Transactions e sale and receiving with rent).

75

In determination e date for release outside use to an the voice, an unit economic will to to implement criteria in SKK 8

To receipts for recognition e to arrival from sale e Mall rave. SKK 7 Accounting i qirave applies in cases e extraction out of use through the transaction for sale and the recovery with rent.

76

One unit economic must to determine profit / losses that flow from registration cancellation i an voice to AAM-ve and the AAJM-

of, like difference in between to arrival net from Extraction outside usage, in Amen that has and the value accountant to activities.

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AAM And AAJM To Management Board FOR SALE

77

Elements to AAMs and the AAJM's, that listen to sell Brenda 12 months to previous after date of reporting,

reclassify like active long-term to held for sale and the are presented in the mirror e position financial like active I'm sorry, but "afatshkurtra" is not a recognized word in English. It might be a misspelling or a word from another language. Could you please provide more context or clarify the word?.

78

Elements to AAMs and the AAJM's reclassify in the mirror e position financial like active long-term to held

for sale only and only if they are available for immediate sale and their sale is very much mundane. To this end, the managers of the economic unit must have actively started sales activities and ken to extract these assets in Treg me an price that is i reasonable in Comparison with the value of their current.

79

Assets afatgjata, to classified like held for sale, valued with the value more low between value of their accountant

and the value of right minus costs e Sales. Herein presented to me I go in the mirror e financial position.

80

Depreciation i of the assets afatgjata, to classified like to held for sale, interrupted in for the time e reclassification to activities.

If the fair value of an asset (minus the estimated costs of sale) is lower than its carrying amount, the asset classified as held for sale will be reduced to fair value (less costs to sell). A long-term asset i classified as held for sale, it is not depreciated even though it continues to be used in production by the economic unit to in the moment Output outside use D.M.T. sales.

81

If an unit economic i changes planet e I'm sorry, but I need more context to understand what "saj" means. Could you please provide more information? in connection with sales e activities, active reclassify like AAM or AAJM, while valued at to me to low between value their accountant to previous e regular with amortization

and accumulated) and the recoverable amount. The adjustment, in relation to possible reclassification, is recognized in the statement of performance period accountable, and no in way retrospective.

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UNDERESTIMATION I Active Long-term MATERIALS AND JOMATERIALE

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Principles e general

82

Paragraphs 82 to 105 will to are enforced in treatment accountant to devaluation for to all active except tire in vijim,

for to Which ones SKK-të e other define requirements e underestimation

83

One defeat from devaluation happens when accounting value net e an active Iron the amount e recoverable.

84

One unit economic must to know an defeat from underestimation immediately in fitim/ the loss e visitor.

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Indicators e devaluation

85

One unit economic must to appreciate in every date to reporting if has some sign that an active can to life i

devalued. If exists some sign e such, unit economic will to appreciate the amount e recoverable to activities. If There is none. to sign for devaluation, there were no is e necessary to It is estimated shuma recoverable.

86

In the assessment made to determine whether there is any indication that an asset may be impaired, an economic unit will take into account, at the very least, the reasons for below

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Sources e outside to information

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Sources e interior to information

87

If it is not can It is estimated recoverable amount of the asset to special, an economic unit will to appreciate the amount e recoverable to of the unit generative to umbrella, to which i ask ky active. Do to boar like this

since the measurement of the recoverable amount requires the forecast of cash flows, and there are cases that Special activities do not generate cash flows on their own. A money-generating unit per asset the smallest identifiable group of assets that includes it and generates cash flows which are mainly Pavarotti from the entrances tools monetary active This group active to get out.

88

If has an teller that an active can to are i undervalued, ky teller can to to do that unit economic to review

life e remainder to Dobishme, method e amortization or the value e remainder to activity and the to arrange in match with this standard and if there were no is known loss on revaluation for the asset.

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Measurement e plural of recoverable

89

The amount e recoverable e an active or e an unit generative parash is Vlera to me e high between value of right

reduced by costs to sell and its value in use. If it is not possible to estimate the amount of recoverable and specific asset, references in paragraphs 90-98 to an asset shall be read as references also for the money creation unit.

90

Nuk is always e necessary to be determined and Vlera e straight an Reduced activity with cost per to Shitur, also

Vlera in use e t.i.j. If one from to these Shumave Iron the value accountant net to activities, he/she there were no is i overestimated and there were no is is needed to The other amount is estimated.

91

If there were no has reasons to believed that Vlera in use e an active Iron materially the value e of him to right reduced with

costs for to Shit, Vlera e right e activity reduced with costs for to sold can to is used like shuma e recoverable. One thing such happens shapes for an active that is kept for sale.

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Value e right decreased by costs for sale

92

Value e right reduced with costs for sales is shuma that is obtained from sale e an active in an transaction to

Cryer in way to volunteer between to the parties to The Albanian word "palidhura" translates to "unloved" or "disliked" in English. with each other, reduced with costs e Sales. Evidence to me and good the fair value undiminished by selling costs of an asset is a price in a sale agreement of Mandatory in an transaction between to the parties to The Albanian word "palidhura" translates to "unloved" or "disliked" in English. or an price market in an treg active. If there were no has binding sales agreement or an active market for an asset, the net fair value based on the cost of sale is based on it the best available data reflecting the amount that an economic entity can obtain on the date of reporting, from the sale of its assets in an arm's length transaction with each other, after are discounted costs for sales e activities. During determination to this Hello, an unit economic merr

beforehand result e transactions to times to fund it for active to similar in to same Industry.

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Value in use

93

Value in use is Vlera actual e flushes to ardhshme to vehicles monetary that waits to obtained from an active.

Calculation e this value actual includes hapat the following:

94

In calculation e value in use to one active must to are reflected elements e below:

95

In measurement e value in use, assessments e flushes to ardhshme to monetary means will to include:

use) and the can hi Loading straight, or to distributed in way to reasonable and the to continuous, tek

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active;

(c) net cash flows, if any, expected to be received (or paid) for the decommissioning of asset, at the end of its useful life, in a transaction carried out voluntarily between the parties. Chicken.

Unit economic can to wish to use budgets financial to me to fund it apple forecasts for to done assessment of cash flows, if possible. For the assessment of monetary flows beyond period of bulur from budgets to me to fund it or predictions, an unit economic can to wish to extrapolate sums based on budgets or forecasts using a steady or declining rate of rule of growth for years in continued, with exclusion to grow when can to justified use one rule to grown up.

96

Assessments e flushes to ardhshme to vehicles monetary there were no will to include:

97

Fluxes e ardhshme tools monetary will to valued for activin in the situation e of him current. Assessments e flushes to

ardhshme to vehicles monetary there were no will to include entrances or exit e valued to ardhshme to vehicles monetary that waits to flow from:

98

The (normal) e scam e used in calculation e value actual will to life an rule (normal) before times e

Cila mirror reflect assessments actual to market to:

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Recognition and the measurement e loss from devaluation for an unit generative to umbrella

99

One defeat from devaluation will to recognized for an unit generative to umbrella if, and the only if, shuma e recoverable e of the unit is to me e small that Vlera accountant net e saj. Loss from devaluation will to is distributed for

to reduced the value accountant net to of the assets to of the unit in rending the following:

100

However, an unit economic there were no will to decrease the value accountant net to some active in unit generative to

umbrella to me down that Vlera to me e high and

101

Every tejkalim i humbjes nga underestimation, that there were no can to is distributed in an active for cause to kufizimit in paragraph

100, IU is distributed of the assets to other to of the unit proportionally base to value net worth to to these activate.

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Request extension for devaluation and your name Good

102

If a unit economic there were no You are in state to to do an assessment to friendly to life's give me to emrit Okay.,

jet e of him will to supposed to life 10 years.

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I will remain e loss from devaluation

103

For all other assets, except for the name well, an economic unit will assess on each reporting date whether it has some sign that an defeat from underestimation, e known in periods e previous, there were no exists me, or can to life

reduced. Indications that a loss from impairment may have been reduced or may no longer exist, in general are the opposite of those defined in paragraph 86. If any such sign exists, the economic entity shall Determine whether all or only part of the prior impairment loss should be reversed. Procedure for to done this definition will to It depends from the fact whether the loss e previous from devaluation i activity is based on:

.

I will remain for an unit generative to umbrella

104

When loss e previous from devaluation is based on in the amount e recoverable to of the unit generative to umbrella to

which i ask active, will to are enforced requirements in continued

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submit kufizimit to described in period (c) to me down. These growth in values accountant net will to are treated like

anullime to losses from devaluation for active the special one and the will to They are known. immediately in Profit/loss to of the year;

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I will remain for an active to special to devalued

105

When loss e previous from devaluation is based on in the amount e recoverable to activity to special to

undervalued, will to are enforced requirements following

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Presentation In Mirrors Financial

106

AAMs are presented in the mirror e position financial in voices appropriate to format it to given in SKK 2 i improved,

Presentation e mirrors financial. Allowed also an classification i further i voices to of the assets for example, “Toka”, “Building, “Machinery and equipment”).

107

Expenditures e amortization to AAM-ve and the AAJM-ve, like and the losses from underestimation, are presented like voice to me I go i

format it 1 to mirror of performance, like and the in voices appropriate to format it 2, in dependence to functions to of the assets in the economic unit. Profits/losses from Extraction outside use of AAM and AAJM They are known. in the voices “Expenses to

other to usage.

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NOTES Explanatory

108

In mirrors financial shpjegohen based e Herring to use for determination of value accountant Gross e applicable

(for AAM only), depreciation methods and rates (or useful life), used for the depreciation of all AAM and AAJM groups, analysis of the change in their book value, as well as reconciliation of the information below:

.

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This Rakordim there were no must to is presented for the period e previous.

109

Also, unit economic yes to give information e below

110

One unit economic must to give for AAJM information the following explainer

(a) an description to value accountant net and the period of amortization to every active joint material that is considered

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material for mirrors financial to unit;