{"id":13138,"date":"2021-01-17T12:03:07","date_gmt":"2021-01-17T12:03:07","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13138"},"modified":"2021-01-17T12:11:13","modified_gmt":"2021-01-17T12:11:13","slug":"keshilli-kombetar-i-kontabilitetit-publikohet-rekomandimi-per-cilesine-e-raportit-te-drejtimit-te-brendshem","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/keshilli-kombetar-i-kontabilitetit-publikohet-rekomandimi-per-cilesine-e-raportit-te-drejtimit-te-brendshem\/","title":{"rendered":"K\u00ebshilli Komb\u00ebtar i Kontabilitetit: Publikohet Rekomandimi p\u00ebr Cil\u00ebsin\u00eb e Raportit t\u00eb Drejtimit t\u00eb Brendsh\u00ebm."},"content":{"rendered":"

REKOMANDIM
\nMBI
\nCIL\u00cbSIN\u00cb E RAPORTIT T\u00cb DREJTIMIT T\u00cb BRENDSH\u00cbM
\nT\u00cb NJ\u00cbSIVE EKONOMIKE
\nP\u00cbR KODIN E DREJTIMIT T\u00cb BRENDSH\u00cbM
\n\u2018pajtueshm\u00ebri ose shpjegim\u2019
\n(Dhjetor 2020)<\/h3>\n

Ky udh\u00ebzim ka transpozuar Rekomandimin e Komisionit Europian (1 COMMISSION RECOMMENDATION of 9 April 2014 on the quality of corporate governance reporting (\u2018comply or explain\u2019) (Text with EEA relevance) (2014\/208\/EU) (2014\/208\/EU))<\/p>\n

SEKSIONI I
\nDISPOZITA T\u00cb P\u00cbRGJITHSHME<\/h4>\n

1. Q\u00ebllimi i k\u00ebtij dokumenti \u00ebsht\u00eb t\u00eb siguroj\u00eb udh\u00ebzime p\u00ebr organizmat p\u00ebrgjegj\u00ebse p\u00ebr kodet komb\u00ebtare t\u00eb drejtimit, p\u00ebr nj\u00ebsit\u00eb ekonomike dhe pal\u00ebt e tjera t\u00eb interesuara. Udh\u00ebzimi synon t\u00eb p\u00ebrmir\u00ebsoj\u00eb cil\u00ebsin\u00eb e p\u00ebrgjithshme t\u00eb raportit t\u00eb drejtimit t\u00eb brendsh\u00ebm t\u00eb publikuar nga nj\u00ebsit\u00eb ekonomike me interes publik n\u00eb p\u00ebrputhje me nenin 19 t\u00eb ligjit 25\/2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d<\/a> dhe ve\u00e7an\u00ebrisht, cil\u00ebsin\u00eb e shpjegimeve t\u00eb dh\u00ebna nga nj\u00ebsit\u00eb ekonomike n\u00eb rastet kur jan\u00eb shmangur nga rekomandimet e Kodit p\u00ebrkat\u00ebs t\u00eb drejtimit t\u00eb brendsh\u00ebm.<\/p>\n

2. Rekomandohet q\u00eb, kur \u00ebsht\u00eb e zbatueshme, raporti i drejtimit t\u00eb brendsh\u00ebm t\u00eb nj\u00ebsis\u00eb ekonomike me interes publik t\u00eb b\u00ebj\u00eb nj\u00eb dallim t\u00eb qart\u00eb midis pjes\u00ebve t\u00eb kodit t\u00eb drejtimit t\u00eb brendsh\u00ebm nga t\u00eb cilat nj\u00ebsia ekonomike nuk mund t\u00eb shmanget, pjes\u00ebt q\u00eb aplikohen n\u00eb baz\u00eb t\u00eb parimit ‘pajtueshm\u00ebri ose shpjegim’ dhe atyre q\u00eb aplikohen thjesht n\u00eb baza vullnetare.<\/p>\n

2 N\u00eb Shqip\u00ebri \u00ebsht miratuar KODI I DREJTIMIT T\u00cb BRENDSH\u00cbM T\u00cb SHOQ\u00cbRIVE AKSIONARE JO T\u00cb REGJISTRUARA N\u00cb BURS\u00cb; http:\/\/cgi-albania.org\/corporate-governance-code<\/a><\/p><\/blockquote>\n

SEKSIONI II
\nCIL\u00cbSIA E RAPORTIT T\u00cb DREJTIMIT T\u00cb BRENDSH\u00cbM T\u00cb NJ\u00cbSIS\u00cb EKONOMIKE<\/h4>\n

3. Neni 19 i ligjit 25\/2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d<\/a> k\u00ebrkon q\u00eb nj\u00ebsit\u00eb ekonomike me interes publik, n\u00eb raportin e drejtimit t\u00eb brendsh\u00ebm t\u00eb nj\u00ebsis\u00eb s\u00eb tyre, t\u00eb japin informacion n\u00eb lidhje me aspektet specifike t\u00eb rregullave apo kodit p\u00ebr drejtimin e brendsh\u00ebm, objekt i t\u00eb cilit \u00ebsht\u00eb nj\u00ebsia ekonomike.<\/p>\n

4. P\u00ebr t\u00eb p\u00ebrmir\u00ebsuar m\u00eb tej transparenc\u00ebn p\u00ebr aksionar\u00ebt, investitor\u00ebt dhe pal\u00ebt e tjera t\u00eb interesuara, p\u00ebrve\u00e7 informacionit mbi \u00e7\u00ebshtjet e p\u00ebrmendura n\u00eb pik\u00ebn 3, nj\u00ebsit\u00eb ekonomike duhet t\u00eb p\u00ebrshkruajn\u00eb se si kan\u00eb zbatuar rekomandimet p\u00ebrkat\u00ebse t\u00eb kodit t\u00eb drejtimit t\u00eb nj\u00ebsis\u00eb ekonomike n\u00eb \u00e7\u00ebshtjet m\u00eb t\u00eb r\u00ebnd\u00ebsishme p\u00ebr aksionar\u00ebt.<\/p>\n

5. Informacioni i p\u00ebrmendur n\u00eb pikat 3 dhe 4 duhet t\u00eb jet\u00eb mjaft i qart\u00eb, i sakt\u00eb dhe gjith\u00ebp\u00ebrfshir\u00ebs p\u00ebr t’u mund\u00ebsuar aksionar\u00ebve, investitor\u00ebve dhe pal\u00ebve t\u00eb tjera t\u00eb interesuara t\u00eb arrijn\u00eb nj\u00eb kuptim t\u00eb mir\u00eb t\u00eb m\u00ebnyr\u00ebs sipas t\u00eb cil\u00ebs drejtohet nj\u00ebsia ekonomike. P\u00ebr m\u00eb tep\u00ebr, informacioni duhet t’i referohet karakteristikave dhe situat\u00ebs specifike t\u00eb nj\u00ebsis\u00eb ekonomike, t\u00eb tilla si madh\u00ebsia, struktura ose pron\u00ebsia ose ndonj\u00eb ve\u00e7ori tjet\u00ebr e r\u00ebnd\u00ebsishme.<\/p>\n

6. P\u00ebr t\u00eb siguruar nj\u00eb akses m\u00eb t\u00eb leht\u00eb p\u00ebr aksionar\u00ebt, investitor\u00ebt dhe pal\u00ebt e tjera t\u00eb interesuara, nj\u00ebsit\u00eb ekonomike duhet, n\u00eb m\u00ebnyr\u00eb t\u00eb vazhdueshme, informacionin e p\u00ebrmendur n\u00eb pikat 3 dhe 4, ta v\u00ebn\u00eb n\u00eb dispozicion t\u00eb publikut duke e publikuar n\u00eb faqet e tyre t\u00eb internetit dhe t\u00eb p\u00ebrfshijn\u00eb n\u00eb raportin e tyre t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb nj\u00eb referenc\u00eb t\u00eb faqes s\u00eb internetit edhe n\u00ebse ato e ofrojn\u00eb k\u00ebt\u00eb informacion n\u00eb m\u00ebnyra t\u00eb tjera si parashikohet n\u00eb ligjin e kontabilitetit.<\/p>\n

SEKSIONI III
\nCIL\u00cbSIA E SHPJEGIMEVE N\u00cb RASTIN E NJ\u00cb SHMANGIE NGA KODI<\/h4>\n

7. Neni 19 i ligjit 25\/2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d<\/a> k\u00ebrkon q\u00eb nj\u00ebsit\u00eb ekonomike me interes publik t\u00eb japin shpjegime n\u00eb rastet kur jan\u00eb shmangur nga rekomandimet e kodit t\u00eb cilin zbatojn\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb detyrueshme ose t\u00eb cilin ato vullnetarisht kan\u00eb vendosur t\u00eb aplikojn\u00eb.<\/p>\n

8. P\u00ebr q\u00ebllimin e pik\u00ebs 7, nj\u00ebsia ekonomike duhet t\u00eb tregoj\u00eb qart\u00eb se nga cilat rekomandime specifike \u00ebsht\u00eb shmangur dhe p\u00ebr secil\u00ebn nga shmangiet nga rekomandimi individual duhet t\u00eb:
\n(a) shpjegoj\u00eb n\u00eb \u00e7far\u00eb m\u00ebnyre nj\u00ebsia ekonomike \u00ebsht\u00eb shmangur nga nj\u00eb rekomandim;
\n(b) p\u00ebrshkruaj\u00eb arsyet e shmangies;
\n(c) p\u00ebrshkruaj\u00eb se si u mor vendimi brenda nj\u00ebsis\u00eb ekonomike p\u00ebr t’u shmangur nga rekomandimi;
\n(\u00e7) shpjegoj\u00eb, kur shmangia \u00ebsht\u00eb e kufizuar n\u00eb koh\u00eb, se kur nj\u00ebsia ekonomike parashikon t\u00eb jet\u00eb n\u00eb p\u00ebrputhje me nj\u00eb rekomandim t\u00eb ve\u00e7ant\u00eb;
\n(d) p\u00ebrshkruaj\u00eb, kur \u00ebsht\u00eb e aplikueshme, mas\u00ebn e marr\u00eb n\u00eb kushtet e papajtueshm\u00ebris\u00eb dhe shpjegoj\u00eb se si ajo mas\u00eb arrin objektivin themelor t\u00eb rekomandimit specifik ose kodit n\u00eb t\u00ebr\u00ebsi, ose t\u00eb sqaroj\u00eb se si kontribuon n\u00eb mir\u00eb-drejtimin e brendsh\u00ebm t\u00eb nj\u00ebsis\u00eb ekonomike.<\/p>\n

9. Informacioni i p\u00ebrmendur n\u00eb paragrafin 8 duhet t\u00eb jet\u00eb mjaft i qart\u00eb, i sakt\u00eb dhe gjith\u00ebp\u00ebrfshir\u00ebs p\u00ebr t’u mund\u00ebsuar mbajt\u00ebsve t\u00eb aksioneve, investitor\u00ebve dhe pal\u00ebve t\u00eb tjera t\u00eb interesuara t\u00eb vler\u00ebsojn\u00eb pasojat q\u00eb vijn\u00eb nga shmangia nga nj\u00eb rekomandim i ve\u00e7ant\u00eb. Ai gjithashtu duhet t’i referohet karakteristikave specifike dhe situat\u00ebs s\u00eb nj\u00ebsis\u00eb ekonomike, t\u00eb tilla si madh\u00ebsia, struktura ose pron\u00ebsia ose ndonj\u00eb ve\u00e7ori tjet\u00ebr p\u00ebrkat\u00ebse.<\/p>\n

10. Shpjegimet p\u00ebr shmangiet duhet t\u00eb paraqiten qart\u00eb n\u00eb raportin e drejtimit t\u00eb nj\u00ebsis\u00eb ekonomike n\u00eb m\u00ebnyr\u00eb q\u00eb ato t\u00eb gjenden leht\u00ebsisht nga aksionar\u00ebt, investitor\u00ebt dhe pal\u00ebt e tjera t\u00eb interesuara. Kjo mund t\u00eb b\u00ebhet, p\u00ebr shembull p\u00ebr shpjegimet, duke ndjekur t\u00eb nj\u00ebjtin rend t\u00eb rekomandimeve si n\u00eb kodin p\u00ebrkat\u00ebs\u00a0 ose duke grupuar t\u00eb gjitha shpjegimet p\u00ebr shmangie n\u00eb t\u00eb nj\u00ebjtin seksion t\u00eb raportit t\u00eb drejtimit t\u00eb brendsh\u00ebm, p\u00ebr sa koh\u00eb q\u00eb metoda e p\u00ebrdorur shpjegohet qart\u00eb.<\/p>\n

SEKSIONI IV
\nDISPOZITA T\u00cb FUNDIT<\/h4>\n

11. P\u00ebr t\u00eb motivuar nj\u00ebsit\u00eb ekonomike me interes publik q\u00eb t\u00eb respektojn\u00eb kodin p\u00ebrkat\u00ebs t\u00eb drejtimit t\u00eb nj\u00ebsis\u00eb ekonomike ose t\u00eb shpjegojn\u00eb m\u00eb mir\u00eb shmangiet prej tij, monitorimi duhet t\u00eb b\u00ebhet n\u00eb nivel komb\u00ebtar, brenda kuadrit t\u00eb monitorimit t\u00eb pasqyrave financiare.<\/p>\n

12. K\u00ebshilli Komb\u00ebtar i Kontabilitetit, t\u00ebrheq v\u00ebmendjen e organizmave p\u00ebrgjegj\u00ebse p\u00ebr kodet e drejtimit t\u00eb brendsh\u00ebm, nj\u00ebsive ekonomike me interes publik dhe pal\u00ebve t\u00eb tjera t\u00eb interesuara.<\/p>\n

Source: K\u00ebshilli Komb\u00ebtar i Kontabilitetit (KKK).<\/a><\/p>\n

Shkarko k\u00ebtu Rekomandimet<\/a><\/p>\n

\n

We are here to help and will always make time to answer any of your questions. Please feel free to call or write to us at any time regarding matters where we can be of assistance.\u00a0\u00a0KONTAKTO ME NE<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"

REKOMANDIM MBI CIL\u00cbSIN\u00cb E RAPORTIT T\u00cb DREJTIMIT T\u00cb BRENDSH\u00cbM T\u00cb NJ\u00cbSIVE EKONOMIKE P\u00cbR KODIN E DREJTIMIT T\u00cb BRENDSH\u00cbM \u2018pajtueshm\u00ebri ose shpjegim\u2019 (Dhjetor 2020) Ky udh\u00ebzim ka transpozuar Rekomandimin e Komisionit Europian (1 COMMISSION RECOMMENDATION of 9 April 2014 on the quality of corporate governance reporting (\u2018comply or explain\u2019) (Text with EEA relevance) (2014\/208\/EU) (2014\/208\/EU)) SEKSIONI […]<\/p>","protected":false},"author":1,"featured_media":13143,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[236,139,235,237],"class_list":["post-13138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-drejtimi-i-brendshem","tag-keshilli-kombetar-i-kontabilitetit-kkk","tag-kontroll-i-brendshem","tag-organet-drejtuese"],"yoast_head":"\nK\u00ebshilli 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