Neni 3 P\u00ebrkufizime<\/strong>
\nTermi \u201enj\u00ebsi ekonomike\u201f p\u00ebrfshin personat juridik\u00eb dhe fizik\u00eb, publik\u00eb dhe privat\u00eb, me dhe pa q\u00ebllime fitimprur\u00ebse, q\u00eb kryejn\u00eb veprimtari dhe kan\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. N\u00eb nj\u00ebsit\u00eb ekonomike publike p\u00ebrfshihen t\u00eb gjitha shoq\u00ebrit\u00eb me aksionar t\u00eb vet\u00ebm shtetin si p.sh, nd\u00ebrmarrjet publike t\u00eb sh\u00ebrbimeve utilitare (furnizimi me uj\u00eb, energji, etj). Ky ligj nuk zbatohet nga nj\u00ebsit\u00eb ekonomike t\u00eb Qeverisjes s\u00eb P\u00ebrgjithshme q\u00eb do t\u00eb thot\u00eb t\u00ebr\u00ebsia e nj\u00ebsive t\u00eb qeverisjes qendrore, vendore dhe t\u00eb fondeve speciale (ref. ligjit nr. 9936, dat\u00eb 26.6.2008 \u201cP\u00ebr menaxhimin e sistemit buxhetor n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201c, t\u00eb ndryshuar).<\/p>\nTermi \u201cNj\u00ebsi ekonomike jofitimprur\u00ebse\u201d \u00ebsht\u00eb i nj\u00ebjt\u00eb me kuptimin dhe p\u00ebrkufizimin e OJF-ve dh\u00ebn\u00eb n\u00eb Ligjin 8788, dat\u00eb 07.05.2001 \u201cP\u00ebr organizatat jofitimprur\u00ebse\u201d si dhe p\u00ebrcaktimit t\u00eb dh\u00ebn\u00eb n\u00eb SKK p\u00ebr OJF-t\u00eb. N\u00eb k\u00ebt\u00eb Standard jepet nj\u00eb list\u00eb jo shteruese e nj\u00ebsive ekonomike q\u00eb konsiderohen jofitimprur\u00ebse si p.sh, fondacionet, shoqatat, qendrat, partit\u00eb politike, institucionet fetare, sindikatat dhe \u00e7do organizat\u00eb tjet\u00ebr e pap\u00ebrmendur n\u00eb k\u00ebt\u00eb Standard, por q\u00eb ka statusin e nj\u00eb organizate jofitimprur\u00ebse (krijuar p\u00ebr t\u00eb kryer aktivitete t\u00eb ve\u00e7anta t\u00eb nj\u00eb natyre bamir\u00ebse apo altruiste; nuk tatohet (p\u00ebr aq sa nuk kryen aktivitet ekonomik fitimprur\u00ebs); e ka t\u00eb ndaluar t\u201fi shp\u00ebrndajn\u00eb tepricat nga aktivitetet tek themeluesit dhe\/ose an\u00ebtar\u00ebt; dhe nuk zot\u00ebrohet ose kontrollohet nga Qeveria), p\u00ebrve\u00e7 atyre OJF-ve apo disa prej veprimtarive t\u00eb tyre, t\u00eb cilat me ligj t\u00eb ve\u00e7ant\u00eb, p\u00ebrjashtohen nga detyrimi p\u00ebr t\u00eb nd\u00ebrtuar dhe raportuar pasqyrat e tyre financiare. Nuk jan\u00eb organizata jofitimprur\u00ebse, n\u00eb kuptim t\u00eb k\u00ebtij ligji dhe SKK p\u00ebr OJF-t\u00eb, agjencit\u00eb e ndryshme qeveritare apo entet rregullatore t\u00eb cilat edhe pse nuk ushtrojn\u00eb aktivitet me q\u00ebllim fitimprur\u00ebs gjith\u00ebsesi kontrollohen nga Qeveria. Si t\u00eb tilla nuk g\u00ebzojn\u00eb statusin e OJF-ve.<\/p>\n
Termi \u201enj\u00ebsi ekonomike me interes publik\u201f i referohet nj\u00ebsive ekonomike, publike apo private, t\u00eb cilat p\u00ebr nga natyra, madh\u00ebsia apo numri i t\u00eb pun\u00ebsurve jan\u00eb me interes p\u00ebr publikun. P\u00ebrcaktimi i nj\u00ebsis\u00eb ekonomike me interes publik \u00ebsht\u00eb ai i dh\u00ebn\u00eb n\u00eb ligjin Nr. 10 091, dat\u00eb 5.03.2009 \u201cP\u00ebr auditimin ligjor, organizimin e profesionit t\u00eb audituesit ligjor dhe t\u00eb kontabilistit t\u00eb miratuar\u201d, neni 2, pika 23 si dhe n\u00eb VKM nr. 17, dat\u00eb 16.1.2019 \u201cP\u00ebr p\u00ebrcaktimin e shoq\u00ebrive t\u00eb tjera shtet\u00ebrore ose private, t\u00eb r\u00ebnd\u00ebsishme p\u00ebr interesin e publikut, p\u00ebr shkak t\u00eb natyr\u00ebs s\u00eb biznesit, madh\u00ebsis\u00eb ose numrit t\u00eb pun\u00ebmarr\u00ebsve t\u00eb tyre\u201d. N\u00eb k\u00ebt\u00eb grup nj\u00ebsish ekonomike p\u00ebrfshihen:
\n1. t\u00eb gjitha nj\u00ebsit\u00eb ekonomike t\u00eb listuara n\u00eb burs\u00eb;
\n2. bankat dhe deg\u00ebt e bankave t\u00eb huaja, si dhe subjektet e tjera financiare jobanka, t\u00eb licencuara nga Banka e Shqip\u00ebris\u00eb;
\n3. shoq\u00ebrit\u00eb e sigurimit dhe t\u00eb risigurimit, shoq\u00ebrit\u00eb administruese t\u00eb fondeve t\u00eb investimeve kolektive, shoq\u00ebrit\u00eb administruese t\u00eb fondeve t\u00eb pensionit vullnetar;
\n4. shoq\u00ebrit\u00eb e tjera shtet\u00ebrore ose private, t\u00eb cilat jan\u00eb t\u00eb r\u00ebnd\u00ebsishme p\u00ebr interesin e publikut, p\u00ebr shkak t\u00eb natyr\u00ebs s\u00eb biznesit, madh\u00ebsis\u00eb ose numrit t\u00eb pun\u00ebmarr\u00ebsve t\u00eb tyre, t\u00eb p\u00ebrcaktuara me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.
\nSipas Vendimit t\u00eb K\u00ebshillit t\u00eb Ministrave, n\u00eb grupin e kat\u00ebrt t\u00eb klasifikimit t\u00eb m\u00ebsip\u00ebrm, konsiderohen NjEIP edhe ato nj\u00ebsi ekonomike, t\u00eb cilat nj\u00ebkoh\u00ebsisht plot\u00ebsojn\u00eb:
\na) kriteret p\u00ebr t\u201fu audituar; si dhe
\nb) kriterin\/et e natyr\u00ebs \/ madh\u00ebsis\u00eb \/ numrit t\u00eb t\u00eb pun\u00ebsuarve (i mjaftuesh\u00ebm nj\u00eb kriter):
\ni. shoq\u00ebri ku shteti ka pjes\u00ebmarrje n\u00eb kapital;
\nii. shoq\u00ebri q\u00eb kan\u00eb m\u00eb shum\u00eb se 50% t\u00eb t\u00eb ardhurave nga fondet publike;
\niii. shoq\u00ebri q\u00eb operojn\u00eb si deg\u00eb, shoq\u00ebria m\u00ebm\u00eb e t\u00eb cilave \u00ebsht\u00eb e listuar n\u00eb burs\u00eb;
\niv. shoq\u00ebri t\u00eb cilat ofrojn\u00eb nj\u00eb t\u00eb mir\u00eb publike n\u00eb aktivitetin e tyre tregtar dhe jan\u00eb subjekt i rregullator\u00ebve t\u00eb fush\u00ebs p\u00ebrkat\u00ebse. Lista e rregullator\u00ebve miratohet dhe p\u00ebrdit\u00ebsohet brenda muajit Tetor t\u00eb \u00e7do viti nga Bordi i Mbik\u00ebqyrjes Publike.
\nv. shoq\u00ebri q\u00eb, p\u00ebr dy vite rradhazi, vler\u00ebn e totalit t\u00eb t\u00eb ardhurave nga veprimtaria ekonomike (qarkullimi) n\u00eb at\u00eb periudh\u00eb kontab\u00ebl e kan\u00eb t\u00eb barabart\u00eb ose m\u00eb t\u00eb madhe se 1,500,000,000 Lek\u00eb (nj\u00eb miliard e pes\u00ebqind milion lek\u00eb);
\nvi. shoq\u00ebri q\u00eb, p\u00ebr dy vite rradhazi, vler\u00ebn e totalit t\u00eb aktiveve n\u00eb pasqyr\u00ebn e pozicionit financiar, n\u00eb mbyllje t\u00eb periudh\u00ebs kontab\u00ebl, e kan\u00eb t\u00eb barabart\u00eb ose m\u00eb t\u00eb madhe se 750,000,000 Lek\u00eb (shtat\u00ebqind e pes\u00ebdhjet\u00eb milion lek\u00eb)
\nvii. shoq\u00ebri q\u00eb, n\u00eb fund t\u00eb periudh\u00ebs kontab\u00ebl, kan\u00eb m\u00eb shum\u00eb se 250 punonj\u00ebs;
\nviii. shoq\u00ebri q\u00eb, p\u00ebr gjith\u00eb periudh\u00ebn kontab\u00ebl, kan\u00eb nj\u00eb num\u00ebr mesatar punonj\u00ebsish prej m\u00eb shum\u00eb se 250.<\/p>\n
Termi \u201cinteres n\u00eb pjes\u00ebmarrje\u201d n\u00ebnkupton t\u00eb drejtat n\u00eb kapitalin e nj\u00ebsive ekonomike t\u00eb tjera. Por zot\u00ebrimi i nj\u00eb pjese t\u00eb kapitalit t\u00eb nj\u00eb nj\u00ebsie ekonomike tjet\u00ebr prezumohet se p\u00ebrb\u00ebn interes n\u00eb pjes\u00ebmarrje kur e kalon pragun prej 20 p\u00ebr qind. Zot\u00ebrimi i nj\u00eb kuote m\u00eb t\u00eb vog\u00ebl n\u00ebnkupton \u201einvestime t\u00eb tjera financiare\u201f n\u00eb letra me vler\u00eb, tituj kapitali.<\/p>\n
Monedha funksionale \u00ebsht\u00eb monedha e mjedisit ekonomik kryesor, n\u00eb t\u00eb cilin vepron nj\u00ebsia ekonomike. Me ligjin 25\/2018, nj\u00ebsit\u00eb ekonomike jan\u00eb t\u00eb lejuara t\u00eb mbajn\u00eb kontabilitetin n\u00eb monedh\u00ebn n\u00eb t\u00eb cil\u00ebn zhvillohet pjesa m\u00eb e madhe e aktivitetit t\u00eb tyre ekonomik, pavar\u00ebsisht se mund t\u00eb jet\u00eb e ndryshme nga monedha e paraqitjes.<\/p>\n
Person p\u00ebrgjegj\u00ebs p\u00ebr hartimin e pasqyrave financiare \u2013 Nj\u00ebsia ekonomike mund ta mbaj\u00eb kontabilitetin dhe t\u00eb hartoj\u00eb pasqyrat finaciare brenda nj\u00ebsis\u00eb p\u00ebrmes stafit t\u00eb saj teknik t\u00eb pun\u00ebsuar sipas kontrat\u00ebs s\u00eb pun\u00ebs ose mund ta siguroj\u00eb k\u00ebt\u00eb sh\u00ebrbim jasht\u00eb nj\u00ebsis\u00eb.
\nN\u00eb rastin e par\u00eb, nj\u00eb individ q\u00eb punon me kontrat\u00eb pune pran\u00eb nj\u00ebsis\u00eb ekonomike p\u00ebr mbajtjen e kontabilitetit dhe hartimin e pasqyrave financiare nuk ndalohet t\u00eb jet\u00eb i dypun\u00ebsuar. I vetmi kufizim n\u00eb k\u00ebt\u00eb rast \u00ebsht\u00eb p\u00ebrcaktimi i dh\u00ebn\u00eb n\u00eb kodin e pun\u00ebs p\u00ebr or\u00ebt e lejuara t\u00eb pun\u00ebs gjat\u00eb jav\u00ebs.
\nN\u00eb rastin e dyt\u00eb, nj\u00ebsia lidh nj\u00eb kontrat\u00eb sh\u00ebrbimi p\u00ebr ofrimin e sh\u00ebrbimeve t\u00eb kontabilitetit me nj\u00eb person fizik apo juridik, t\u00eb licensuar p\u00ebr ofrimin e k\u00ebtij sh\u00ebrbimi. Sh\u00ebrbimet e kontabilitetit mund t\u00eb ofrohen nga persona fizik apo juridik t\u00eb cil\u00ebt jan\u00eb licensuar si kontabilist\u00eb t\u00eb miratuar \/ shoq\u00ebri kontabiliteti ose auditues ligjor \/ shoq\u00ebri auditimi. Dispozitat q\u00eb rregullojn\u00eb t\u00eb drejtat dhe detyrimet e KM dhe AL jan\u00eb sanksionuar n\u00eb Ligjin Nr. 10091 dat\u00eb 05.03.2009 \u201cP\u00ebr auditimin ligjor, organizimin e profesionit t\u00eb Audituesit Ligjor dhe t\u00eb Kontabilistit t\u00eb Miratuar\u201d i ndryshuar.<\/p>\n
Neni 4 – Kategorit\u00eb e nj\u00ebsive ekonomike dhe grupeve<\/strong>
\nN\u00eb kuad\u00ebr t\u00eb transpozimit t\u00eb Direktiv\u00ebs s\u00eb kontabilitetit n\u00eb BE, Dir 34\/2013, n\u00eb ligjin e ri t\u00eb kontabilitetit jan\u00eb parashikuar kufijt\u00eb e klasifikimit t\u00eb nj\u00ebsive ekonomike p\u00ebr q\u00ebllime t\u00eb raportimit financiar. K\u00ebto kufij jan\u00eb t\u00eb ndrysh\u00ebm nga ato t\u00eb p\u00ebrcaktuar p\u00ebr q\u00ebllime fiskale (legjislacioni fiskal p\u00ebr tatimin mbi t\u00eb ardhurat) apo p\u00ebr q\u00ebllime makroekonomike (Ligji 10 042, dat\u00eb 22.12.2008 P\u00ebr disa ndryshime dhe shtesa n\u00eb Ligjin 8957, dat\u00eb 17.10.2002 P\u00ebr nd\u00ebrmarrjet e vogla dhe t\u00eb mesme, i ndryshuar).
\nN\u00eb ligj parashikohet q\u00eb p\u00ebr klasifikimin e nj\u00ebsive mjaftojn\u00eb dy nga tre kufijt\u00eb e p\u00ebrcaktuar, pra pesha e secilit \u00ebsht\u00eb e barabart\u00eb. Kujtojm\u00eb se n\u00eb klasifikimin e m\u00ebparsh\u00ebm sipas ligjit 10042 \u201cMbi klasifikimin e nd\u00ebrmarrjeve t\u00eb vogla dhe t\u00eb mesme\u201d, kufiri i numrit t\u00eb punonj\u00ebsve ishte nj\u00ebri nga kriteret p\u00ebrcaktues nd\u00ebrsa kriteri tjet\u00ebr ishte kufiri i shifr\u00ebs s\u00eb afarizmit ose ai shifr\u00ebs s\u00eb aktivit. Gjithashtu, p\u00ebr t\u00eb b\u00ebr\u00eb klasifikimin e nj\u00ebsis\u00eb ekonomike, kufijt\u00eb e p\u00ebrcaktuar n\u00eb k\u00ebt\u00eb ligj duhet t\u00eb respektohen p\u00ebr dy vite rradhazi. P\u00ebr shembull, n\u00ebse nj\u00ebsia ekonomike n\u00eb fund t\u00eb periudh\u00ebs raportuese 20X0 klasifikohet, referuar treguesve t\u00eb xhiros, aktivit dhe t\u00eb pun\u00ebsuarve, si nj\u00ebsi ekonomike e vog\u00ebl por n\u00eb vitet 20X1 dhe 20X2 plot\u00ebson kriteret p\u00ebr t\u201fu klasifikuar si nj\u00ebsi ekonomike mikro, at\u00ebher\u00eb n\u00eb vitet 20X1 dhe 20X2 vazhdon t\u00eb hartoj\u00eb pasqyra financiare me SKK (1-14) nd\u00ebrsa n\u00eb vitin 20X3 do t\u00eb mbaj\u00eb kontabilitetin dhe do t\u00eb hartoj\u00eb pasqyrat financiare sipas SKK 15 \u201cP\u00ebr kontabilitetin dhe raportimin e mikronj\u00ebsive\u201d.
\nI nj\u00ebjti parim zbatohet edhe n\u00eb rastet e tjera, p.sh, nj\u00eb n j\u00ebsi ekonomike q\u00eb n\u00eb vitet 20X0 deri 20X5 ka zbatuar SNRF-t\u00eb dhe n\u00eb vitet 20X6-20X7 plot\u00ebson kriteret p\u00ebr zbatimin e SKK-ve, sipas k\u00ebrkesave t\u00eb parashikuara n\u00eb ligj do t\u00eb vazhdoj\u00eb t\u00eb zbatoj\u00eb SNRF-t\u00eb edhe n\u00eb vitet 20X6- 20X7 p\u00ebr t\u00eb kaluar n\u00eb zbatimin e SKK-ve nga vitit 20X8 e n\u00eb vijim. Kalimi nga SNRF-t\u00eb tek SKK-t\u00eb do t\u00eb k\u00ebrkoj\u00eb sh\u00ebnime shpjeguese q\u00eb shpjegojn\u00eb diferencat e krijuara nga kalimi tek SKK-t\u00eb. Meqen\u00ebse nuk ka nj\u00eb standard komb\u00ebtar t\u00eb posa\u00e7\u00ebm p\u00ebr aplikimin p\u00ebr her\u00eb t\u00eb par\u00eb t\u00eb SKK-ve, at\u00ebher\u00eb politikat kontab\u00ebl t\u00eb parashikuara nga SKK-t\u00eb do t\u00eb aplikohen n\u00eb prospektiv\u00eb.
\nN\u00eb ligjin e ri parashikohet edhe klasifikimi i grupeve ekonomike. Por n\u00eb rastin e grupeve ka nj\u00eb specifik\u00eb n\u00eb klasifikim. N\u00ebse klasifikimi i grupit b\u00ebhet p\u00ebrpara kryerjes s\u00eb eleminimeve t\u00eb transaksioneve brenda grupit, at\u00ebher\u00eb kufijt\u00eb e parashikuar n\u00eb k\u00ebt\u00eb ligj duhen rritur me 20%. N\u00ebse ka p\u00ebrfunduar eleminimi i transaksioneve brenda grupit (n\u00eb kuad\u00ebr t\u00eb p\u00ebrgatitjes s\u00eb pasqyrave t\u00eb konsoliduara t\u00eb grupit) at\u00ebher\u00eb kufijt\u00eb e klasifikimit jan\u00eb ato t\u00eb dh\u00ebna n\u00eb nenin 4, pika 2, t\u00eb ligjit t\u00eb kontabilitetit.
\nN\u00eb ligj thuhet se kufijt\u00eb e klasifikimit t\u00eb nj\u00ebsive ekonomike \/ grupeve do t\u00eb ndryshojn\u00eb proporcionalisht \u00e7do tre vjet deri sa n\u00eb vitin 2028 t\u00eb ken\u00eb arritur nivelet e p\u00ebrcaktuara n\u00eb Direktiv\u00ebn 34\/2013 t\u00eb BE-s\u00eb. Kjo do t\u00eb thot\u00eb se nj\u00ebsia ekonomike \/ grupi duhet s\u00ebrish t\u00eb riklasifikohet n\u00eb fillim t\u00eb vitit 2022, 2025 dhe 2028. N\u00eb k\u00ebto data nuk vlen rregulli i parashikuar n\u00eb pik\u00ebn 5, t\u00eb nenit 4 t\u00eb ligjit t\u00eb kontabilitetit. Klasifikimi do t\u00eb b\u00ebhet me informacionin e marr\u00eb respektivisht nga pasqyrat e vitit 2021, 2024 dhe 2027 p\u00ebr shifr\u00ebn e afarizmit, t\u00eb aktivit dhe numrin e punonj\u00ebsve.<\/p>\nNeni 5 – Standardet kontab\u00ebl q\u00eb zbatohen p\u00ebr hartimin e pasqyrave financiare<\/strong>
\nNj\u00ebsit\u00eb ekonomike, n\u00eb mas\u00ebn m\u00eb t\u00eb madhe t\u00eb tyre, zbatojn\u00eb SKK-t\u00eb n\u00eb hartimin e pasqyrave financiare. Standardet komb\u00ebtare t\u00eb kontabilitetit jan\u00eb t\u00eb zbatueshme nga nj\u00ebsit\u00eb ekonomike mikro, t\u00eb vogla dhe t\u00eb mesme, me p\u00ebrjashtim t\u00eb rasteve kur jan\u00eb nj\u00ebsi ekonomike me interes publik q\u00eb veprojn\u00eb n\u00eb sektor\u00eb t\u00eb caktuar, t\u00eb parashikuar n\u00eb k\u00ebt\u00eb ligj.
\nZbatojn\u00eb SNRF-t\u00eb nj\u00ebsit\u00eb ekonomike me interes publik dhe rregullator\u00ebt e disa prej nj\u00ebsive ekonomike me interes publik (ato q\u00eb veprojn\u00eb n\u00eb fush\u00ebn e kreditimit si p.sh Banka e Shqip\u00ebris\u00eb dhe n\u00eb fush\u00ebn e sigurimeve si p.sh, Autoriteti i Mbikqyrjes Financiare). Nj\u00ebsit\u00eb ekonomike t\u00eb m\u00ebdha zbatojn\u00eb SNRF-t\u00eb pasi konsiderohen nj\u00ebsi ekonomike me interes publik.
\nP\u00ebrjashtohen nga detyrimi p\u00ebr t\u00eb raportuar me SNRF t\u00eb gjitha ato nj\u00ebsi ekonomike t\u00eb p\u00ebrcaktuara me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave si t\u00eb r\u00ebnd\u00ebsishme p\u00ebr interesin e publikut (NjEIP) p\u00ebr shkak t\u00eb natyr\u00ebs s\u00eb biznesit, madh\u00ebsis\u00eb ose numrit t\u00eb pun\u00ebmarr\u00ebsve t\u00eb tyre, POR q\u00eb nuk tejkalojn\u00eb t\u00eb pakt\u00ebn dy nga kriteret e p\u00ebrcaktuara n\u00eb nenin 4, pika 1.3 t\u00eb ligjit t\u00eb kontabilitetit:
\na) aktivi, 750 milion\u00eb lek\u00eb;
\nb) t\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi), 1 500 milion\u00eb lek\u00eb;
\nc) numri mesatar i punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese, 250.<\/p>\nNuk b\u00ebjn\u00eb pjes\u00eb n\u00eb grupin e nj\u00ebsive t\u00eb p\u00ebrjashtuara nga detyrimi p\u00ebr zbatimin e SNRF-ve, pavar\u00ebsisht madh\u00ebsis\u00eb s\u00eb tyre apo numrit t\u00eb t\u00eb pun\u00ebsuarve:
\na) t\u00eb gjitha nj\u00ebsit\u00eb ekonomike t\u00eb listuara n\u00eb burs\u00eb;
\nb) bankat dhe deg\u00ebt e bankave t\u00eb huaja, si dhe subjektet e tjera financiare jobanka, t\u00eb licencuara nga Banka e Shqip\u00ebris\u00eb;
\nc) shoq\u00ebrit\u00eb e sigurimit dhe t\u00eb risigurimit, shoq\u00ebrit\u00eb administruese t\u00eb fondeve t\u00eb investimeve kolektive, shoq\u00ebrit\u00eb administruese t\u00eb fondeve t\u00eb pensionit vullnetar;<\/p>\n
T\u00eb gjitha nj\u00ebsit\u00eb ekonomike, p\u00ebrve\u00e7 atyre q\u00eb me ligj detyrohen t\u00eb zbatojn\u00eb SNRF-t\u00eb, mund t\u201fi zbatojn\u00eb ato n\u00eb m\u00ebnyr\u00eb t\u00eb vullnetshme n\u00eb hartimin e pasqyrave financiare. Pra ligji lejon por nuk k\u00ebrkon zbatimin e SNRF-ve edhe nga nj\u00ebsit\u00eb q\u00eb kan\u00eb detyrimin t\u00eb zbatojn\u00eb SKK-t\u00eb.<\/p>\n
KREU II<\/strong><\/p>\nDISPOZITA T\u00cb P\u00cbRGJITHSHME MBI DOKUMENTET KONTAB\u00cbL DHE PASQYRAT FINANCIARE<\/strong><\/p>\nNeni 6 – Mbajtja e kontabilitetit<\/strong>
\nNj\u00ebsit\u00eb ekonomike, n\u00eb var\u00ebsi t\u00eb standardeve q\u00eb zbatojn\u00eb p\u00ebr hartimin e pasqyrave financiare, i referohen BSNK-s\u00eb apo KKK-s\u00eb lidhur me parimet, metodat dhe udh\u00ebzimet kontab\u00ebl n\u00eb zbatim t\u00eb tyre. KKK-ja nuk \u00ebsht\u00eb e autorizuar t\u00eb b\u00ebj\u00eb interpretime t\u00eb SNRF-ve. Nj\u00ebsit\u00eb ekonomike i drejtohen KKK-s\u00eb p\u00ebr interpretime t\u00eb ngjarjeve apo transaksioneve n\u00eb kuptim vet\u00ebm t\u00eb SKK-ve.<\/p>\nNeni 8 – Ruajtja e dokumenteve kontab\u00ebl<\/strong>
\nLigji parashikon q\u00eb dokumentet kontab\u00ebl duhet t\u00eb ruhen p\u00ebr nj\u00eb periudh\u00eb 10 vje\u00e7are. Llogaritja e k\u00ebtij afati b\u00ebhet duke filluar nga periudha q\u00eb fillon pas dat\u00ebs s\u00eb mbylljes s\u00eb atyre pasqyrave ku jan\u00eb p\u00ebrfshir\u00eb dokumentet kontab\u00ebl. Pasqyrat financiare t\u00eb nj\u00ebsis\u00eb ekonomike ruhen n\u00eb selin\u00eb ku ajo zhvillon aktivitetin ose n\u00eb selin\u00eb qendrore t\u00eb saj, n\u00eb rast se ndonj\u00eb rregullim tjet\u00ebr ligjor nuk p\u00ebrcakton ndryshe.
\nPasqyrat financiare t\u00eb grupeve ruhen n\u00eb selin\u00eb e nj\u00ebsis\u00eb ekonomike m\u00ebm\u00eb. Termi \u201cseli\u201d i referohet p\u00ebrcaktimit t\u00eb dh\u00ebn\u00eb n\u00eb legjislacionin fiskal. Meqen\u00ebse periudha e ruajtjes s\u00eb dokumente fillon n\u00eb vitin pasardh\u00ebs s\u00eb dat\u00ebs s\u00eb dokumentit, at\u00ebher\u00eb nuk ka asnj\u00eb konflikt me praktik\u00ebn e bizneseve q\u00eb gjat\u00eb vitit mund t\u201fi mbajn\u00eb dokumente n\u00eb zyrat e personit p\u00ebrgjegj\u00ebs p\u00ebr hartimin e pasqyrave financiare, kur ky sh\u00ebrbim sigurohet nga jasht\u00eb nj\u00ebsis\u00eb ekonomike.<\/p>\nNeni 9 – Periudha raportuese<\/strong>
\nKoh\u00ebzgjatja e periudh\u00ebs raportuese \u00ebsht\u00eb 12 muaj, fillon n\u00eb dat\u00ebn 1 janar dhe p\u00ebrfundon n\u00eb dat\u00ebn 31 dhjetor. P\u00ebrjashtimet p\u00ebr veprimtarit\u00eb e ve\u00e7anta, me propozimin e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit, miratohen nga ministri p\u00ebrgjegj\u00ebs p\u00ebr financat. N\u00eb disa raste koh\u00ebzgjatja mund t\u00eb jet\u00eb m\u00eb e gjat\u00eb ose m\u00eb e shkurt\u00ebr se 12 muaj, por jo m\u00eb pak se tre muaj dhe jo m\u00eb shum\u00eb se 15 muaj. N\u00eb rast se koh\u00ebzgjatja e aktivitetit \u00ebsht\u00eb m\u00eb e shkurt\u00ebr se tre muaj, at\u00ebher\u00eb informacioni i k\u00ebsaj periudhe i bashk\u00ebngjitet periudh\u00ebs pasardh\u00ebse ose paraardh\u00ebse, sipas rastit.
\nPsh, nj\u00eb nj\u00ebsi ekonomike regjistrohet si subjekt n\u00eb QKB n\u00eb fillim t\u00eb tremujorit t\u00eb fundit t\u00eb vitit 20X0. P\u00ebr k\u00ebt\u00eb periudh\u00eb raportuese 3 mujore, nj\u00ebsia nuk p\u00ebrgatit pasqyra financiare 20X0 por informacionin e k\u00ebsaj periudhe e bashkon me informacionin financiar t\u00eb vitit 20X1 duke paraqitur nj\u00eb pasqyr\u00eb t\u00eb p\u00ebrbashk\u00ebt. Informacioni n\u00eb pasqyr\u00ebn 20X1 i takon nj\u00eb afati 15 mujor. P\u00ebr analogji, n\u00ebse nj\u00ebsia ekonomike do t\u00eb mbyll\u00eb aktivitetin e saj n\u00eb tremujorin e par\u00eb t\u00eb vitit 20X1, at\u00ebher\u00eb informacioni financiar i k\u00ebsaj periudhe tremujore nuk paraqitet ve\u00e7mas por i bashkohet informacionit t\u00eb vitit t\u00eb m\u00ebparsh\u00ebm p\u00ebr t\u201fu paraqitur n\u00eb pasqyrat financiare 20X0.
\nPavar\u00ebsisht se rregullimi fiskal ka p\u00ebrcaktuar afatin 12 muaj, janar \u2013 dhjetor, si periudh\u00eb t\u00eb raportimit fiskal, k\u00ebrkesa p\u00ebr nj\u00eb periudh\u00eb m\u00eb t\u00eb gjat\u00eb apo m\u00eb t\u00eb shkurt\u00ebr t\u00eb raportimit financiar nuk bie ndesh me t\u00eb par\u00ebn. P\u00ebr q\u00ebllime t\u00eb llogaritjes s\u00eb fitimit fiskal, nj\u00ebsia ekonomike b\u00ebn llogaritjet dhe rregullimet p\u00ebrkat\u00ebse, p\u00ebr t\u00eb kaluar nga fitimi kontab\u00ebl tek fitimi fiskal.<\/p>\nNeni 10 – Gjuha dhe nj\u00ebsia monetare e regjistrave kontab\u00ebl dhe pasqyrave financiare<\/strong>
\nRegjistrat kontab\u00ebl mbahen n\u00eb gjuh\u00ebn shqipe dhe vlerat shprehen n\u00eb monedh\u00ebn funksionale, pavar\u00ebsisht faktit n\u00ebse monedha funksionale \u00ebsht\u00eb e nj\u00ebjt\u00eb apo e ndryshme me monedh\u00ebn e paraqitjes. Nd\u00ebrsa pasqyrat financiare paraqiten n\u00eb gjuh\u00ebn shqipe dhe vlerat shprehen vet\u00ebm n\u00eb monedh\u00ebn e paraqitjes q\u00eb \u00ebsht\u00eb nj\u00ebsia monetare komb\u00ebtare (lek\u00eb). N\u00eb rast se nj\u00ebsia ka marr\u00ebdh\u00ebnie biznesi apo p\u00ebrfiton donacione nga nj\u00ebsi ekonomike t\u00eb huaja, q\u00eb do t\u00eb thot\u00eb se ka dokumente n\u00eb gjuh\u00eb t\u00eb huaj q\u00eb evidentojn\u00eb marr\u00ebdh\u00ebniet e saj me nj\u00ebsi ekonomike t\u00eb huaja, at\u00ebher\u00eb k\u00ebto dokumente duhet t\u00eb p\u00ebrkthehen n\u00eb gjuh\u00ebn shqipe.
\nRegjistrat kontab\u00ebl, pra regjistrimi i transaksioneve n\u00eb k\u00ebto regjistra b\u00ebhet n\u00eb nj\u00ebr\u00ebn prej dy m\u00ebnyrave si m\u00eb posht\u00eb:
\n– n\u00eb nj\u00ebsi monetare komb\u00ebtare ose n\u00eb nj\u00ebsi monetare t\u00eb huaja, kur kjo e fundit \u00ebsht\u00eb monedha funksionale; n\u00eb rast se regjistrat mbahen n\u00eb monedh\u00ebn t\u00eb huaj sepse kjo e fundit \u00ebsht\u00eb monedha funksionale, at\u00ebher\u00eb n\u00eb fund t\u00eb periudh\u00ebs raportuese informacioni p\u00ebrkthehet n\u00eb monedh\u00ebn e paraqitjes, nj\u00ebsia monetare komb\u00ebtare, duke respektuar k\u00ebrkesat e standardeve t\u00eb kontabilitetit (SKKt\u00eb – SKK 12, pg 30 apo SNRFt\u00eb – SNK 21, pg 39).
\nSipas SKK-ve \/ SNRF-ve, rezultatet dhe pozicioni financiar i nj\u00eb nj\u00ebsie ekonomike, monedha funksionale e t\u00eb cil\u00ebs nuk \u00ebsht\u00eb monedh\u00eb e nj\u00eb ekonomie hiperinflancioniste, do t\u00eb p\u00ebrkthehen1 n\u00eb nj\u00eb monedh\u00eb paraqitjeje t\u00eb ndryshme duke ndjekur procedurat e m\u00ebposhtme:
\n(a) aktivet dhe detyrimet t\u00eb \u00e7do pasqyre t\u00eb pozicionit financiar t\u00eb paraqitur (d.m.th. duke p\u00ebrfshir\u00eb shumat krahasuese) do t\u00eb p\u00ebrkthehen duke p\u00ebrdorur kursin e k\u00ebmbimit t\u00eb mbylljes n\u00eb dat\u00ebn e k\u00ebsaj pasqyre t\u00eb pozicionit financiar;
\n(b) t\u00eb ardhurat dhe shpenzimet e \u00e7do pasqyre q\u00eb paraqet rezultatin dhe t\u00eb ardhurat e tjera gjith\u00ebp\u00ebrfshir\u00ebse (d.m.th. duke p\u00ebrfshir\u00eb shumat krahasuese) do t\u00eb p\u00ebrkthehen me kursin e k\u00ebmbimit t\u00eb dat\u00ebs t\u00eb kryerjes s\u00eb transaksionit; dhe
\n(c) t\u00eb gjitha diferencat q\u00eb lindin nga k\u00ebmbimi do t\u00eb njihen n\u00eb pasqyr\u00ebn e t\u00eb ardhurave gjith\u00ebp\u00ebrfshir\u00ebse.<\/p>\n– n\u00eb nj\u00ebsi monetare t\u00eb huaja, duke i konvertuar ato n\u00eb nj\u00ebsi monetare komb\u00ebtare apo n\u00eb monedh\u00eb funksionale, n\u00ebse monedha funksionale \u00ebsht\u00eb e ndryshme nga nj\u00ebsia monetare komb\u00ebtare dhe monedha e huaj; n\u00eb k\u00ebt\u00eb rast nj\u00ebsia ekonomike \u00e7do transaksion n\u00eb monedh\u00eb t\u00eb huaj e regjistron n\u00eb monedh\u00ebn komb\u00ebtare apo n\u00eb monedh\u00ebn funksionale duke aplikuar kursin e menj\u00ebhersh\u00ebm t\u00eb k\u00ebmbimit mes monedh\u00ebs komb\u00ebtare\/funksionale dhe monedh\u00ebs s\u00eb huaj n\u00eb dat\u00ebn e k\u00ebmbimit. N\u00eb zbatimin korrekt t\u00eb k\u00ebsaj k\u00ebrkese t\u00eb ligjit, nj\u00ebsia ekonomike mban parasysh sa parashikohet n\u00eb standardet e kontabilitetit (SKK 12, pg 11 apo SNK 21, pg 21) p\u00ebr raportimin n\u00eb monedh\u00eb funksionale t\u00eb transaksioneve n\u00eb monedh\u00eb t\u00eb huaj.<\/p>\n
Pasqyrat financiare mund t\u00eb paraqiten n\u00eb shifra t\u00eb rrumbullakosura, n\u00ebse nuk shkaktohet humbje e t\u00eb dh\u00ebnave, q\u00eb kan\u00eb ndikim te p\u00ebrdoruesit e k\u00ebtyre pasqyrave.<\/p>\n
KREU III<\/strong>
\nP\u00cbRB\u00cbR\u00cbSIT E PASQYRAVE FINANCIARE<\/strong><\/p>\nNeni 12 – Pasqyrat financiare t\u00eb konsoliduara<\/strong>
\nN\u00eb pik\u00ebn 3 t\u00eb k\u00ebtij neni parashikohet q\u00eb nj\u00ebsia ekonomike m\u00ebm\u00eb dhe t\u00eb gjitha nj\u00ebsit\u00eb e kontrolluara prej saj duhen p\u00ebrfshir\u00eb n\u00eb konsolidim, pavar\u00ebsisht se ku operojn\u00eb dhe ku i kan\u00eb selit\u00eb nj\u00ebsit\u00eb e kontrolluara. Gjithashtu, n\u00eb SKK 9, pg 33-43 (viti 2015) si dhe n\u00eb SNRF 10, pg 33, parimi \u00ebsht\u00eb i nj\u00ebjt\u00eb, pra nuk parashikohen raste n\u00eb Standardet kontab\u00ebl kur nj\u00eb nj\u00ebsi ekonomike e kontrolluar t\u00eb mund t\u00eb p\u00ebrjashtohet nga konsolidimi n\u00eb pasqyrat financiare t\u00eb nj\u00ebsis\u00eb ekonomike m\u00ebm\u00eb. Nd\u00ebrsa n\u00eb Direktiv\u00ebn e BE p\u00ebr kontabilitetin, Dir 34\/2013, n\u00eb nenin
\n23.9 (c) t\u00eb saj parashikohet p\u00ebrjashtimi i nj\u00ebsive m\u00ebm\u00eb nga detyrimi p\u00ebr t\u00eb konsoliduar bijat q\u00eb operojn\u00eb n\u00eb juridiksione me kufizime t\u00eb forta afatgjata lidhur me t\u00eb drejtat mbi aktivet apo menaxhimin e saj. Kjo k\u00ebrkes\u00eb e Direktiv\u00ebs mbahet parasysh n\u00eb ndryshimin e b\u00ebr\u00eb n\u00eb SKK 9, miratuar me Urdh\u00ebr nr 28, dat\u00eb 30.01.2019, t\u00eb Ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\nNeni 13 P\u00ebrb\u00ebr\u00ebsit e pasqyrave financiare<\/strong>
\nNj\u00ebsit\u00eb ekonomike t\u00eb klasifikuara \u201et\u00eb vogla\u201f hartojn\u00eb pasqyr\u00ebn e pozicionit financiar, pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve si dhe sh\u00ebnimet shpjeguese t\u00eb pasqyrave financiare. P\u00ebr plot\u00ebsimin e k\u00ebtyre pasqyrave, nj\u00ebsit\u00eb ekonomike t\u00eb vogla i referohen SKK 2 Paraqitja e pasqyrave financiare. N\u00eb rast se nj\u00ebsia ekonomike, e klasifikuar nj\u00ebsi e vog\u00ebl, \u00ebsht\u00eb nj\u00ebsi ekonomike me interes publik q\u00eb ka detyrimin t\u00eb zbatoj\u00eb SNRF-t\u00eb apo zgjedh n\u00eb m\u00ebnyr\u00eb t\u00eb vullnetshme t\u00eb zbatoj\u00eb SNRF-t\u00eb, at\u00ebher\u00eb p\u00ebr hartimin e pasqyrave financiare i referohet k\u00ebtyre standardeve.
\nNj\u00ebsit\u00eb ekonomike t\u00eb klasifikuara \u201et\u00eb mesme\u201f, \u201et\u00eb m\u00ebdha\u201f si dhe \u201eme interes publik\u201f, p\u00ebrve\u00e7 pasqyrave q\u00eb k\u00ebrkohen n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, hartojn\u00eb edhe pasqyr\u00ebn e t\u00eb ardhurave gjith\u00ebp\u00ebrfshir\u00ebse, pasqyr\u00ebn e flukseve t\u00eb mjeteve monetare dhe pasqyr\u00ebn e ndryshimeve n\u00eb kapitalet e veta. N\u00eb var\u00ebsi t\u00eb standardeve q\u00eb zbatojn\u00eb (komb\u00ebtare apo nd\u00ebrkomb\u00ebtare) b\u00ebhet hartimi dhe paraqitja e pasqyrave financiare vjetore.
\nNj\u00ebsit\u00eb ekonomike t\u00eb klasifikuara \u201cmikro\u201d, hartojn\u00eb pasqyr\u00ebn financiare t\u00eb pozicionit financiar (t\u00eb shkurtuar) dhe pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve (t\u00eb shkurtuar) n\u00eb p\u00ebrputhje me sa k\u00ebrkohet n\u00eb SKK 15 \u201cP\u00ebr kontabilitetin dhe raportimin e mikronj\u00ebsive\u201d, i ndryshuar (2019). K\u00ebto pasqyra shoq\u00ebrohen edhe me sh\u00ebnimet shpjeguese p\u00ebrkat\u00ebse. Referuar SKK 15, paragrafi 5, mikronj\u00ebsit\u00eb me qarkullim vjetor deri n\u00eb 5 milion\u00eb lek\u00eb p\u00ebrjashtohen nga detyrimi p\u00ebr hartimin e pasqyrave financiare vjetore sipas k\u00ebrkesave t\u00eb k\u00ebtij standardi. K\u00ebto mikronj\u00ebsi respektojn\u00eb rregullimet e legjislacionit fiskal n\u00eb fuqi p\u00ebr deklarimet e tyre. N\u00eb rastet kur nj\u00eb nj\u00ebsi ekonomike, p\u00ebr nga kriteret, klasifikohet mikronj\u00ebsi por \u00ebsht\u00eb nj\u00ebsi ekonomike financiare tip \u201cholding\u201d, ajo nuk zbaton SKK 15 por rregullohet sipas legjislacionit n\u00eb fuqi p\u00ebr institucionet financiare jobankare.
\nNj\u00ebsit\u00eb ekonomike jofitimprur\u00ebse (OJF), t\u00eb p\u00ebrkufizuara n\u00eb k\u00ebt\u00eb ligj si nj\u00ebsi ekonomike q\u00eb nuk kan\u00eb q\u00ebllim t\u00eb realizojn\u00eb nga aktiviteti i tyre fitime q\u00eb u ndahen investuesve n\u00eb aktivet neto t\u00eb tyre, hartojn\u00eb pasqyr\u00ebn e pozicionit financiar, pasqyr\u00ebn e aktiviteteve, pasqyr\u00ebn e fluksit t\u00eb mjeteve monetare dhe sh\u00ebnimet shpjeguese t\u00eb k\u00ebtyre pasqyrave. Referuar SKK p\u00ebr OJF, paragrafi 26, ato OJF q\u00eb kan\u00eb shifr\u00ebn e aktivit ose shifr\u00ebn e t\u00eb ardhurave m\u00eb t\u00eb madhe se 5 milion lek\u00eb, zbatojn\u00eb kontabilitetin me t\u00eb drejta dhe detyrime t\u00eb konstatuar dhe nd\u00ebrtojn\u00eb t\u00eb gjitha pasqyrat financiare sipas paragrafit t\u00eb k\u00ebtij Standardi nd\u00ebrsa OJF-t\u00eb t\u00eb cilat nuk plot\u00ebsojn\u00eb k\u00ebt\u00eb kriter zbatojn\u00eb kontabilitetin mbi baza monetare dhe nd\u00ebrtojn\u00eb vet\u00ebm pasqyr\u00ebn e fluksit t\u00eb mjeteve monetare t\u00eb shoq\u00ebruar me sh\u00ebnimet shpjeguese lidhur me llojin e aktiviteteve apo sh\u00ebrbimeve q\u00eb ofrojn\u00eb.<\/p>\nNeni 14 Rregullime t\u00eb ve\u00e7anta p\u00ebr pasqyr\u00ebn e pozicionit financiar<\/strong>
\nPika 1 – Sipas SKK-ve shpenzimet e zhvillimit, n\u00ebse nuk jan\u00eb pjes\u00eb e kostos s\u00eb nj\u00eb aktivi tjet\u00ebr q\u00eb plot\u00ebson kriteret e njohjes, trajtohen si shpenzime t\u00eb periudh\u00ebs kur ato ndodhin. Nd\u00ebrsa sipas SNRF-ve, k\u00ebto shpenzime n\u00ebse plot\u00ebsojn\u00eb kriteret e p\u00ebrcaktuara n\u00eb paragraf\u00ebt 54-62 t\u00eb SNK 38, trajtohen si z\u00eb i aktiveve. Kur shpenzimet e zhvillimit p\u00ebrfshihen tek aktivet, nj\u00ebsia ekonomike, kur vendos p\u00ebr shp\u00ebrndarjen e fitimit, mban parasysh faktin n\u00ebse ky element i aktivit \u00ebsht\u00eb amortizuar ose jo plot\u00ebsisht. N\u00ebse ky element i aktivit nuk \u00ebsht\u00eb amortizuar plot\u00ebsisht, shp\u00ebrndarja e fitimit b\u00ebhet deri n\u00eb mas\u00ebn ku pjesa e mbetur e fitimit t\u00eb pashp\u00ebrndar\u00eb plus rezervat t\u00eb jet\u00eb i barabart\u00eb me koston e paamortizuar t\u00eb k\u00ebtij aktivi (Dir 34\/2013, neni 12, pika 11, subparagrafi i tret\u00eb).<\/p>\nExample
\nNj\u00ebsia ekonomike A ka njohur n\u00eb korrik t\u00eb vitit 20X1, nj\u00eb aktiv jomaterial (kostot e zhvillimit), n\u00eb vler\u00ebn 1.8 milion lek\u00eb, n\u00eb p\u00ebrputhje me k\u00ebrkesat e SNK 38. N\u00eb pasqyrat financiare p\u00ebr periudh\u00ebn 20X1 nuk ka rezerva dhe fitim t\u00eb pashp\u00ebrndar\u00eb t\u00eb periudhave t\u00eb m\u00ebparshme. Nj\u00ebsia ekonomike ka vendosur ta amortizoj\u00eb aktivin p\u00ebrgjat\u00eb afatit 10 vje\u00e7ar n\u00eb m\u00ebnyr\u00eb lineare. N\u00eb vitet 20X1 \u2013 20X5 fitimet e nj\u00ebsis\u00eb ekonomike kan\u00eb qen\u00eb respektivisht 4, 5, 3, 3 dhe 2 milion lek\u00eb. Norma tatimore 15%. Politika e dividend\u00ebve ka qen\u00eb p\u00ebr shp\u00ebrndarjen e plot\u00eb t\u00eb fitimit. Si jan\u00eb llogaritur shp\u00ebrndarjet dhe rezervat p\u00ebr vitet 20X1 \u2013 20X5?
\nSh\u00ebnim! P\u00ebr k\u00ebt\u00eb shembull do t\u00eb supozohet se fitimi kontab\u00ebl dhe ai fiskal jan\u00eb t\u00eb barabart\u00eb.<\/p>\n
Llogaritja e amortizimit t\u00eb aktivit jomaterial (kostot e zhvillimit) p\u00ebr vitet 20X1 \u2013 20X5<\/p>\n
Nr Vlera n\u00eb fillim t\u00eb periudh\u00ebs Amortizimi Vlera n\u00eb fund t\u00eb periudh\u00ebs
\n1 1,800,000 90,000 1,710,000
\n2 1,710,000 180,000 1,530,000
\n3 1,530,000 180,000 1,350,000
\n4 1,350,000 180,000 1,170,000
\n5 1,170,000 180,000 990,000<\/p>\n
Shp\u00ebrndarjet dhe rezervat p\u00ebr vitet 20X1 \u2013 20X5<\/p>\n
Nr
\nFitimi para tatimit<\/p>\n
Tatimi
\nFitimi neto p\u00ebr t’u shp\u00ebrndar\u00eb Kostot e zhvillimit (AAJM) t\u00eb
\npaamortizuara<\/p>\n
Dividendi
\nLlogaritja e fitimit p\u00ebr t\u201fu shp\u00ebrndar\u00eb (dividendi i paguar)
\n0 1 2=1*15% 3=1-2 4 5 6
\n1 4,000,000 600,000 3,400,000 1,710,000 1,690,000 1,690,000
\n= 3,400,000 -1,710,000<\/p>\n
2
\n5,000,000
\n750,000
\n4,250,000
\n1,530,000
\n4,430,000 4,430,000
\n= 1,710,000 + 4,250,000 \u2013
\n1,530,000<\/p>\n
3
\n3,000,000
\n450,000
\n2,550,000
\n1,350,000
\n2,730,000 2,730,000
\n= 1,530,000 + 2,550,000 \u2013
\n1,350,000<\/p>\n
4
\n3,000,000
\n450,000
\n2,550,000
\n1,170,000
\n2,730,000 2,730,000
\n= 1,350,000 + 2,550,000 \u2013
\n1,170,000
\n5 2,000,000 300,000 1,700,000 990,000 1,880,000 1,880,000
\n= 1,170,000 + 1,700,000 \u2013 900,000<\/p>\n
Fitimi neto i fituar n\u00eb 5 vite: 14,1450,000 (3,400,000 + 4,250,000 + 2,550,000 + 2,550,000 +
\n1,700,000)
\nDividendi i paguar (kumulativ) n\u00eb 5 vite: 13,460,000 (1,690,000 + 4,430,000 + 2,730,000 +
\n2,730,000 + 1,880,000)
\nDiferenca mes fitimit neto dhe dividend\u00ebve t\u00eb paguar, n\u00eb periudh\u00ebn 5 vje\u00e7are: 990,000 (14,450,000 \u2013 13,460,000). Kjo diferenc\u00eb \u00ebsht\u00eb e barabart\u00eb me vler\u00ebn e mbetur t\u00eb kostove t\u00eb zhvillimit (AAJM) n\u00eb fund t\u00eb vitit t\u00eb pest\u00eb (990,000 lek\u00eb).<\/p>\n
Pika 2 – N\u00eb rastet kur nj\u00ebsia ekonomike ka investime n\u00eb pjes\u00ebmarrje dhe p\u00ebrdor metod\u00ebn e kapitalit neto p\u00ebr njohjen dhe matjen e tyre, at\u00ebher\u00eb ka t\u00eb ngjar\u00eb q\u00eb t\u00eb ardhurat e njohura n\u00eb pasqyr\u00ebn e performanc\u00ebs nga pjes\u00ebmarrja t\u00eb jen\u00eb m\u00eb t\u00eb m\u00ebdha se dividendi i ark\u00ebtuar ose p\u00ebr t\u201fu ark\u00ebtuar nga pjes\u00ebmarrja. N\u00eb rastet kur t\u00eb ardhurat e njohura si interesa n\u00eb pjes\u00ebmarrje, tejkalojn\u00eb shum\u00ebn e dividendit t\u00eb ark\u00ebtuar apo p\u00ebr t\u201fu ark\u00ebtuar, diferenca vendoset n\u00eb rezerva, pra nuk i\u201fu shp\u00ebrndahet aksionar\u00ebve.<\/p>\n
Example
\nNj\u00ebsi ekonomike A ka investime n\u00eb pjes\u00ebmarrje n\u00eb kapitalet e nj\u00ebsis\u00eb ekonomike B, n\u00eb mas\u00ebn 35%. Nj\u00ebsia A p\u00ebr matjen e investimeve n\u00eb pjes\u00ebmarrje ka zgjedhur metod\u00ebn e kapitalit neto. P\u00ebr vitin 20X1 nj\u00ebsia ekonomike B ka raportuar nj\u00eb fitim n\u00eb vler\u00ebn 200,000 lek\u00eb. Nj\u00ebsia ekonomike A b\u00ebn veprimin rregullues n\u00eb kontabilitetin e vet duke njohur n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve nj\u00eb t\u00eb ardhur nga investimet n\u00eb pjes\u00ebmarrje n\u00eb mas\u00ebn 35% t\u00eb fitimit t\u00eb raportuar nga nj\u00ebsia ekonomike B, pra n\u00eb vler\u00ebn 70,000 lek\u00eb. Dividendi i ark\u00ebtuar nga nj\u00ebsia ekonomike A p\u00ebr investimet n\u00eb pjes\u00ebmarrje tek nj\u00ebsia ekonomike B \u00ebsht\u00eb n\u00eb vler\u00ebn 40,000 lek\u00eb, pra n\u00eb nj\u00eb vler\u00eb m\u00eb t\u00eb vog\u00ebl se e ardhura q\u00eb ka njohur kjo nj\u00ebsi si fitim nga investimet n\u00eb pjes\u00ebmarrje. Diferenca prej 30,000 lek\u00eb, do t\u00eb kaloj\u00eb n\u00eb rezerva. Pra n\u00eb PASH do t\u00eb raportohet nj\u00eb e ardhur nga investimi n\u00eb pjes\u00ebmarrje n\u00eb mas\u00ebn 40,000 lek\u00eb dhe pjesa tjet\u00ebr, n\u00eb vler\u00ebn 30,000 lek\u00eb do t\u00eb raportohet tek t\u00eb ardhurat e tjera gjith\u00ebp\u00ebrfshir\u00ebse.<\/p>\n
Shembulli tjet\u00ebr p\u00ebr t\u00eb udh\u00ebzuar mbi zbatimin e pik\u00ebs 2 t\u00eb nenit 14 \u00ebsht\u00eb dh\u00ebn\u00eb n\u00eb shtojc\u00ebn 2 t\u00eb k\u00ebtij komentari.<\/p>\n
Neni 15 Inventari i aktiveve dhe detyrimeve<\/strong>
\nNj\u00ebsit\u00eb ekonomike, t\u00eb pakt\u00ebn nj\u00eb her\u00eb gjat\u00eb periudh\u00ebs raportuese (kryesisht n\u00eb fund t\u00eb periudh\u00ebs raportuese) kontrollojn\u00eb ekzistenc\u00ebn dhe vler\u00ebn e aktiveve, detyrimeve dhe kapitaleve t\u00eb veta. Inventarizimi i aktiveve me p\u00ebrmbajtje fizike b\u00ebhet jo vet\u00ebm p\u00ebrmes num\u00ebrimit t\u00eb tyre por dhe duke i krahasuar gjendjet fizike me ato kontab\u00ebl, t\u00eb cilat jan\u00eb njohur me dokumente p\u00ebrkat\u00ebse kontab\u00ebl. Nd\u00ebrsa inventarizimi i aktiveve me p\u00ebrmbajtje jofizike si dhe i detyrimeve b\u00ebhet p\u00ebrmes verifikimit t\u00eb ekzistenc\u00ebs s\u00eb tyre me konfirmime t\u00eb pal\u00ebve t\u00eb p\u00ebrfshira ose mjeteve t\u00eb tjera t\u00eb gjykuara t\u00eb p\u00ebrshtatshme nga drejtimi i nj\u00ebsis\u00eb ekonomike. Vler\u00ebsimi i aktiveve, detyrimeve dhe z\u00ebrave t\u00eb kapitalit b\u00ebhet sipas k\u00ebrkesave t\u00eb standardeve komb\u00ebtare apo nd\u00ebrkomb\u00ebtare t\u00eb kontabilitetit dhe raportimit financiar. P\u00ebr t\u00eb standardizuar procedurat e kontrollit t\u00eb ekzistenc\u00ebs dhe vler\u00ebsimit t\u00eb aktiveve, detyrimeve dhe z\u00ebrave t\u00eb kapitalit, KKK-ja harton rregulloren e inventarizimit.<\/p>\nP\u00ebrgjegj\u00ebsi p\u00ebr ndjekjen e procedurave t\u00eb inventarizimit mban organi i drejtimit, pjes\u00eb e t\u00eb cilit jan\u00eb t\u00eb gjith\u00eb drejtuesit e departamenteve, p\u00ebrfshir\u00eb drejtuesin e departamentit t\u00eb kontabilitetit. N\u00eb nj\u00ebsit\u00eb ekonomike q\u00eb sh\u00ebrbimet e kontabilitetit merren nga persona fizik apo juridik t\u00eb licensuar p\u00ebr t\u00eb ofruar k\u00ebt\u00eb sh\u00ebrbim sipas kontrat\u00ebs s\u00eb sh\u00ebrbimit, p\u00ebrgjegj\u00ebsit\u00eb parashikohen n\u00eb kontrat\u00ebn mes pal\u00ebve.
\nSh\u00ebnim!
\n1. Organi ekzekutiv \u00ebsht\u00eb organi i ngarkuar me menaxhimin\/ administrimin e shoq\u00ebris\u00eb, n\u00eb var\u00ebsi t\u00eb form\u00ebs ligjore t\u00eb shoq\u00ebris\u00eb;
\n2. Organet e drejtimit, n\u00ebnkuptojn\u00eb organin i cili ka p\u00ebrgjegj\u00ebsin\u00eb p\u00ebr menaxhimin\/ administrimin e shoq\u00ebris\u00eb ose ka kompetenca vendimmarr\u00ebse p\u00ebr t\u00eb mir\u00ebn e shoq\u00ebris\u00eb, n\u00eb var\u00ebsi t\u00eb form\u00ebs ligjore apo organizimit t\u00eb shoq\u00ebris\u00eb. Shpesh her\u00eb organi i drejtimit mund t\u00eb p\u00ebrputhet me organin ekzekutiv;
\n3. Organi mbikqyr\u00ebs, \u00ebsht\u00eb organi t\u00eb cilit i \u00ebsht\u00eb ngarkuar mbikqyrja e veprimtaris\u00eb s\u00eb shoq\u00ebris\u00eb.<\/p>\n
Neni 16 Sh\u00ebnimet shpjeguese<\/strong>
\nN\u00eb pasqyrat financiare t\u00eb publikuara sipas SKK 2 si dhe n\u00eb k\u00ebrkesat e parashikuara tek standardet nd\u00ebrkomb\u00ebtare p\u00ebr paraqitjen e pasqyrave financiare, z\u00ebrat e pasqyrave paraqiten sipas nj\u00eb renditje t\u00eb caktuar shoq\u00ebruar me numra t\u00eb kategorive kryesore dhe n\u00ebnkategorit\u00eb e tyre. Sipas k\u00ebsaj renditje t\u00eb z\u00ebrave t\u00eb pasqyrave financiare b\u00ebhet edhe renditja e sh\u00ebnimeve shpjeguese t\u00eb k\u00ebtyre z\u00ebrave.
\nT\u00eb gjitha nj\u00ebsit\u00eb ekonomike, pavar\u00ebsisht klasifikimit t\u00eb tyre, duhet t\u00eb japin n\u00eb sh\u00ebnimet shpjeguese numrin mesatar t\u00eb punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese. P\u00ebr nj\u00ebsit\u00eb ekonomike fitimprur\u00ebse dh\u00ebnia e k\u00ebtij informacioni sh\u00ebrben nd\u00ebr t\u00eb tjera edhe p\u00ebr \u00e7\u00ebshtjen e monitorimit t\u00eb pasqyrave financiare, sepse numri i punonj\u00ebsve \u00ebsht\u00eb nj\u00eb nd\u00ebr tre kriteret p\u00ebr klasifikimin e nj\u00ebsive. Klasifikimi i nj\u00ebsis\u00eb p\u00ebrcakton standardet e zbatueshme t\u00eb kontabilitetit dhe raportimit financiar, p\u00ebrjashtuar rastin kur nj\u00ebsia ekonomike \u00ebsht\u00eb nj\u00ebsi me interes publik.
\nNj\u00ebsit\u00eb ekonomike fitimprur\u00ebse, p\u00ebrjashtuar mikrot dhe t\u00eb voglat (n\u00ebse k\u00ebto t\u00eb fundit nuk jan\u00eb nj\u00ebsi ekonomike me interes publik), duhet t\u00eb paraqesin n\u00eb sh\u00ebnimet shpjeguese t\u00eb pasqyrave, p\u00ebrve\u00e7 sa k\u00ebrkohet n\u00eb standardet e kontabilitetit dhe raportimit financiar edhe informacionet si m\u00eb posht\u00eb:<\/p>\n1) n\u00ebse dh\u00ebnia e k\u00ebtij informacioni nuk do t\u00eb b\u00ebnte q\u00eb t\u00eb identifikohej gjendja financiare e nj\u00eb an\u00ebtari konkret t\u00eb k\u00ebtyre organeve, nj\u00ebsia ekonomike paraqet;
\na) shum\u00ebn e pagave q\u00eb u jepet p\u00ebr periudh\u00ebn raportuese an\u00ebtar\u00ebve t\u00eb organeve ekzekutive, drejtuese dhe mbik\u00ebqyr\u00ebse, duke treguar edhe shum\u00ebn gjithsej t\u00eb paguar p\u00ebr secilin prej organeve;
\nb) \u00e7do angazhim q\u00eb lind ose merret p\u00ebrsip\u00ebr nga nj\u00ebsia ekonomike n\u00eb lidhje me pensionet e ish-an\u00ebtar\u00ebve t\u00eb k\u00ebtyre organeve;<\/p>\n
2) lidhur me pun\u00ebmarr\u00ebsit, nj\u00ebsia ekonomike e detajon k\u00ebt\u00eb informacion n\u00eb:
\na) numrin mesatar t\u00eb pun\u00ebmarr\u00ebsve, t\u00eb cilin e paraqet t\u00eb zb\u00ebrthyer sipas kategorive t\u00eb pun\u00ebmarr\u00ebsve;
\nb) kostot e personelit gjat\u00eb periudh\u00ebs raportuese, t\u00eb cilat i paraqet t\u00eb zb\u00ebrthyera sipas pagave, kostove t\u00eb sigurimeve & shoq\u00ebrore dhe kostove t\u00eb pensionit (p\u00ebr rastet kur PASH \u00ebsht\u00eb nd\u00ebrtuar sipas funksionit pra kostot e personelit nuk jan\u00eb paraqitur m\u00eb vete n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve n\u00eb periudh\u00ebn raportuese).<\/p>\n
3) emrin dhe selin\u00eb p\u00ebr secil\u00ebn prej nj\u00ebsive ekonomike, n\u00eb t\u00eb cilat nj\u00ebsia ekonomike, ose vet\u00eb, ose p\u00ebrmes nj\u00eb personi q\u00eb vepron n\u00eb em\u00ebr t\u00eb tij, por p\u00ebr llogari t\u00eb nj\u00ebsis\u00eb ekonomike, zot\u00ebron nj\u00eb interes n\u00eb pjes\u00ebmarrje, duke treguar p\u00ebrqindjen e kapitalit t\u00eb zot\u00ebruar, shum\u00ebn e kapitalit dhe rezervave dhe fitimin ose humbjen p\u00ebr periudh\u00ebn m\u00eb t\u00eb fundit raportuese t\u00eb nj\u00ebsis\u00eb ekonomike n\u00eb fjal\u00eb p\u00ebr t\u00eb cil\u00ebn jan\u00eb miratuar pasqyra financiare. Zot\u00ebrimi i nj\u00eb pjese t\u00eb kapitalit t\u00eb nj\u00eb nj\u00ebsie ekonomike tjet\u00ebr prezumohet se p\u00ebrb\u00ebn interes n\u00eb pjes\u00ebmarrje kur e kalon pragun prej 20 p\u00ebr qind.<\/p>\n
Sa m\u00eb sip\u00ebr, nuk aplikohet nga nj\u00ebsia ekonomike m\u00ebm\u00eb n\u00eb rastet kur:
\ni) nj\u00ebsia ekonomike, n\u00eb t\u00eb cil\u00ebn nj\u00ebsia ekonomike m\u00ebm\u00eb zot\u00ebron interes n\u00eb pjes\u00ebmarrje, p\u00ebrfshihet n\u00eb pasqyrat financiare t\u00eb konsoliduara, t\u00eb p\u00ebrpiluara nga nj\u00ebsia ekonomike m\u00ebm\u00eb ose n\u00eb pasqyrat financiare t\u00eb konsoliduara t\u00eb nj\u00eb grupi m\u00eb t\u00eb madh nj\u00ebsish ekonomike;
\nii) ky interes n\u00eb pjes\u00ebmarrje \u00ebsht\u00eb trajtuar nga nj\u00ebsia ekonomike m\u00ebm\u00eb n\u00eb pasqyrat financiare vjetore t\u00eb saj;<\/p>\n
\u00e7) ekzistenc\u00ebn e ndonj\u00eb certifikate pjes\u00ebmarrjeje, borxhi t\u00eb konvertuesh\u00ebm, t\u00eb drejte blerjeje aksionesh, opsionesh ose letrash me vler\u00eb apo t\u00eb drejtash t\u00eb ngjashme, duke treguar numrin e tyre dhe t\u00eb drejtat q\u00eb japin ato;
\nd) emrin, selin\u00eb dhe form\u00ebn juridike t\u00eb secil\u00ebs prej nj\u00ebsive ekonomike, tek t\u00eb cilat nj\u00ebsia ekonomike \u00ebsht\u00eb ortake me p\u00ebrgjegj\u00ebsi t\u00eb pakufizuar;
\ndh) emrin dhe selin\u00eb e nj\u00ebsis\u00eb ekonomike q\u00eb p\u00ebrpilon pasqyrat financiare t\u00eb konsoliduara t\u00eb grupit m\u00eb t\u00eb madh t\u00eb nj\u00ebsive ekonomike, tek i cili nj\u00ebsia b\u00ebn pjes\u00eb si nj\u00ebsi e kontrolluar;
\ne) emrin dhe selin\u00eb e nj\u00ebsis\u00eb ekonomike q\u00eb p\u00ebrpilon pasqyrat financiare t\u00eb konsoliduara t\u00eb grupit m\u00eb t\u00eb vog\u00ebl t\u00eb nj\u00ebsive ekonomike, tek i cili nj\u00ebsia ekonomike b\u00ebn pjes\u00eb si nj\u00ebsi e kontrolluar, e cila \u00ebsht\u00eb e p\u00ebrfshir\u00eb, gjithashtu, n\u00eb grupin e nj\u00ebsive ekonomike t\u00eb p\u00ebrmendura n\u00eb shkronj\u00ebn \u201cdh\u201d, t\u00eb k\u00ebsaj pike;
\n\u00eb) vendin ku mund t\u00eb merren kopje t\u00eb pasqyrave financiare t\u00eb konsoliduara, t\u00eb p\u00ebrmendura n\u00eb shkronjat \u201cdh\u201d dhe \u201ce\u201d, t\u00eb k\u00ebsaj pike, me kusht q\u00eb t\u00eb jen\u00eb t\u00eb disponueshme.<\/p>\n
Nj\u00ebsit\u00eb ekonomike t\u00eb mesme, t\u00eb m\u00ebdha dhe ato me interes publik, p\u00ebrtej k\u00ebrkesave t\u00eb parashikuara n\u00eb pikat 2 dhe 3, t\u00eb k\u00ebtij neni apo n\u00eb standardet kontab\u00ebl t\u00eb aplikueshme, n\u00eb sh\u00ebnimet shpjeguese duhet t\u00eb paraqesin tarifat gjithsej p\u00ebr periudh\u00ebn raportuese, t\u00eb k\u00ebrkuara nga secili auditues ligjor apo firm\u00eb auditimi lidhur me auditimin ligjor t\u00eb pasqyrave financiare vjetore dhe tarifat gjithsej t\u00eb k\u00ebrkuara nga secili auditues ligjor ose firm\u00eb auditimi p\u00ebr sh\u00ebrbime t\u00eb dh\u00ebnies s\u00eb siguris\u00eb, p\u00ebr sh\u00ebrbime k\u00ebshillimore tatimore dhe p\u00ebr sh\u00ebrbime t\u00eb tjera joauditimi.<\/p>\n
Neni 17 Raporti i ecuris\u00eb s\u00eb veprimtaris\u00eb<\/strong>
\nDetyrimi p\u00ebr p\u00ebrgatitjen e raportit t\u00eb ecuris\u00eb dhe raporteve t\u00eb tjera n\u00eb plot\u00ebsim t\u00eb tij paraqitet skematikisht si m\u00eb posht\u00eb:<\/p>\nRaporti i ecuris\u00eb s\u00eb veprimtaris\u00eb Raporti jofinanciar Raporti i drejtimit t\u00eb brendsh\u00ebm
\nNj\u00ebsit\u00eb ekonomike me interes publik
\n\u221a \u221a
\n(mbi 500 t\u00eb pun\u00ebsuar) \u221a
\n(p\u00ebrjashtuar t\u00eb voglat dhe t\u00eb mesmet)
\nNj\u00ebsit\u00eb ekonomike t\u00eb m\u00ebdha \u221a \u221a
\n(mbi 500 t\u00eb pun\u00ebsuar) \u221a
\nNj\u00ebsit\u00eb ekonomike t\u00eb mesme \u221a<\/p>\n
Nj\u00ebsit\u00eb ekonomike t\u00eb vogla –
\n(me kushtin q\u00eb t\u00eb japin n\u00eb sh\u00ebnimet shpjeguese info p\u00ebr blerjen e aksioneve t\u00eb veta)<\/p>\n
–<\/p>\n
–
\nMikronj\u00ebsit\u00eb – – –
\nNj\u00ebsit\u00eb ekonomike jofitimprur\u00ebse \u221a – –<\/p>\n
3. P\u00ebrjashtohen nga detyrimi p\u00ebr p\u00ebrgatitjen e raportit t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb:
\na) mikronj\u00ebsit\u00eb;
\nb) nj\u00ebsit\u00eb e vogla ekonomike, me kushtin q\u00eb t\u00eb japin n\u00eb sh\u00ebnimet shpjeguese t\u00eb dh\u00ebnat mbi blerjen e aksioneve t\u00eb veta;
\nc) nj\u00ebsit\u00eb ekonomike jofitimprur\u00ebse, p\u00ebr t\u00eb cilat shifra e aktivit dhe e t\u00eb ardhurave n\u00eb pasqyrat financiare nuk tejkalon vler\u00ebn 30 milion\u00eb lek\u00eb.<\/p>\n
Neni 21 – Raportimi i pagesave q\u00eb u b\u00ebhen institucioneve shtet\u00ebrore
\nN\u00eb k\u00ebt\u00eb nen parashikohet q\u00eb kan\u00eb detyrimin t\u00eb hartojn\u00eb dhe t\u00eb publikojn\u00eb nj\u00eb raport p\u00ebr pagesat q\u00eb u b\u00ebhen institucioneve shtet\u00ebrore n\u00eb m\u00ebnyr\u00eb vjetore:
\n1. t\u00eb gjitha nj\u00ebsit\u00eb ekonomike t\u00eb m\u00ebdha; dhe<\/p>\n
2. ato nj\u00ebsi ekonomike me interes publik, q\u00eb jan\u00eb aktive n\u00eb industrin\u00eb nxjerr\u00ebse ose shfryt\u00ebzimin p\u00ebr l\u00ebnd\u00eb drusore t\u00eb pyjeve.
\nKy raport do t\u00eb dor\u00ebzohet s\u00eb bashku me raportet e tjera t\u00eb k\u00ebrkuara nga dispozitat e k\u00ebtij ligji. Nj\u00ebsia ekonomike me interes publik, aktive n\u00eb industrin\u00eb nxjerr\u00ebse ose shfryt\u00ebzimin p\u00ebr l\u00ebnd\u00eb drusore t\u00eb pyjeve, trajtohet si nj\u00ebsi ekonomike e madhe, pavar\u00ebsisht nga t\u00eb ardhurat, aktivi ose numri mesatar i pun\u00ebmarr\u00ebsve gjat\u00eb periudh\u00ebs raportuese.
\nRaporti duhet t\u00eb paraqes\u00eb, gjithsej dhe n\u00eb m\u00ebnyr\u00eb t\u00eb detajuar, p\u00ebr secil\u00ebn lloj pagese t\u00eb b\u00ebr\u00eb ndaj institucioneve shtet\u00ebrore, si parashikohet n\u00eb pik\u00ebn 4.b t\u00eb nenit 21.<\/p>\n
Neni 22 – Depozitimi dhe publikimi i pasqyrave financiare<\/strong>
\nT\u00eb gjitha nj\u00ebsit\u00eb ekonomike fitimprur\u00ebse, dor\u00ebzojn\u00eb n\u00eb QBK, sipas rregullimeve n\u00eb fuqi, pasqyrat e tyre financiare dhe raportet e tjera (sipas rasteve t\u00eb parashikuara n\u00eb ligj), jo m\u00eb von\u00eb se data 31 korrik e vitit pasardh\u00ebs t\u00eb pasqyrave financiare. Nj\u00ebsit\u00eb ekonomike t\u00eb mesme, t\u00eb m\u00ebdha me ato interes publik, kan\u00eb detyrimin q\u00eb brenda 7 mujorit t\u00eb viti pasardh\u00ebs t\u00eb pasqyrave, t\u201fi publikojn\u00eb pasqyrat financiare dhe raportet q\u00eb i shoq\u00ebrojn\u00eb ato (sipas rasteve t\u00eb parashikuara n\u00eb ligj) edhe n\u00eb faqet e tyre zyrtare t\u00eb internetit.
\nNj\u00ebsit\u00eb ekonomike m\u00ebm\u00eb, dor\u00ebzojn\u00eb n\u00eb QKB dhe publikojn\u00eb n\u00eb faqet zyrtare t\u00eb internetit, edhe pasqyrat financiare t\u00eb konsoliduara shoq\u00ebruar me raportet e konsoliduara sipas neneve 17, 18 dhe 19 t\u00eb k\u00ebtij ligji.
\nNj\u00ebsit\u00eb ekonomike jofitimprur\u00ebse (OJF-t\u00eb) dor\u00ebzojn\u00eb pasqyrat e tyre financiare n\u00eb organet e tatim taksave brenda afateve t\u00eb parashikuara n\u00eb Ligjin \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d.
\nN\u00eb rastet kur shifra e aktivit dhe e t\u00eb ardhurave n\u00eb pasqyrat financiare tejkalon vler\u00ebn 30 milion\u00eb lek\u00eb, OJF-t\u00eb duhet t\u201fi publikojn\u00eb pasqyrat e tyre financiare n\u00eb faqen e tyre zyrtare t\u00eb internetit jo m\u00eb von\u00eb se data 31 korrik e vitit pasardh\u00ebs t\u00eb pasqyrave financiare. OJF-t\u00eb publikojn\u00eb n\u00eb faqen e internetit, bashk\u00eb me pasqyrat financiare, raportin e performanc\u00ebs, formati i t\u00eb cilit hartohet nga KKK.<\/p>\nShtojc\u00eb 1<\/strong><\/p>\nSHEMBULL: P\u00cbRKTHIMI I PASQYRAVE FINANCIARE N\u00cb MONEDH\u00cbN E PARAQITJES<\/strong><\/p>\nNj\u00ebsia ekonomike ABC u krijua n\u00eb 1 janar t\u00eb vitit 20X0. Monedha e saj funksionale \u00ebsht\u00eb Euro. Meqen\u00ebse pronar\u00ebt e saj duan t\u00eb rrisin huan\u00eb bankare, nga nj\u00eb bank\u00eb e nj\u00eb vendi t\u00eb huaj, ata p\u00ebrgatisin pasqyrat financiare n\u00eb monedh\u00ebn e vendi ku operon banka e huaj, n\u00eb USD. Pasqyrat financiare t\u00eb nj\u00ebsis\u00eb ekonomike p\u00ebr vitet 20X0 dhe 20X1, t\u00eb p\u00ebrgatitura n\u00eb monedh\u00ebn funksionale Euro jan\u00eb si m\u00eb posht\u00eb:<\/p>\n
Pasqyra e pozicionit financiar m\u00eb dat\u00eb 31 dhjetor 20X0<\/p>\n
P\u00ebrshkrimi 20X1 20X0
\nEuro Euro
\nMjete monetare 494 200
\nT\u00eb drejta t\u00eb ark\u00ebtueshme 300 200
\nInventar\u00eb 150 250
\nToka, nd\u00ebrtesa, makineri e pajisje 840 870
\nTotali i aktiveve 1,784 1,520<\/p>\n
T\u00eb pagueshme t\u00eb shfryt\u00ebzimit 160 100
\nDetyrime ndaj shtetit 99 126
\n259 226<\/p>\n
Kapitali aksionar 1,000 1,000
\nFitime t\u00eb pashp\u00ebrndara 525 294
\n1,525 1,294<\/p>\n
Totali i detyrimeve dhe kapitalit 1,784 1,520<\/p>\n
Pasqyra e t\u00eb ardhura gjith\u00ebp\u00ebrfshir\u00ebse m\u00eb dat\u00eb 31 dhjetor 20X0<\/p>\n
P\u00ebrshkrimi 20X1
\nEuro 20X0
\nEuro
\nT\u00eb ardhura 700 800
\nKosto e mallrave t\u00eb shitur (200) (250)
\nFitimi bruto 500 550
\nKostot e shp\u00ebrndarjes (90) (80)
\nShpenzimet administrative (80) (50)
\nFitimi para taksave 330 420
\nShpenzimet e tatim fitimit (99) (126)
\nFitimi neto 231 294<\/p>\n
Pasqyra e fluksit t\u00eb mjeteve monetare m\u00eb dat\u00eb 31 dhjetor 20X0<\/p>\n
P\u00ebrshkrimi 20X1
\nEuro 20X0
\nEuro
\nFlukset nga aktivitetet e shfryt\u00ebzimit
\nArk\u00ebtuar nga klient\u00ebt 600 600
\nPaguar furnitor\u00ebve dhe punonj\u00ebsve (180) (500)
\nMM t\u00eb gjeneruara nga aktiviteti i shfryt\u00ebzimit 420 100
\nTatim fitimi i paguar (126) –
\nFlukset neto nga aktiviteti i shfryt\u00ebzimit 294 100
\nFlukset nga aktivitetet e investimit
\nShuma e paguar p\u00ebr blerjen e nj\u00eb AAM – (900)<\/p>\n
Nuk ka flukse nga aktivitetet e financimit<\/p>\n
Rritja neto (R\u00ebnia) n\u00eb MM dhe ekuivalent\u00eb t\u00eb tyre 294 (800)
\nMM dhe ekuivalent\u00eb t\u00eb tyre n\u00eb fillim t\u00eb periudh\u00ebs 200 1,000
\nMM dhe ekuivalent\u00eb t\u00eb tyre n\u00eb fund t\u00eb periudh\u00ebs 494 200<\/p>\n
Pasqyra e ndryshimeve t\u00eb kapitalit m\u00eb dat\u00eb 31 dhjetor 20X0<\/p>\n
P\u00ebrshkrimi Kapitali aksionar Fitimet e pashp\u00ebrndara Totali
\nEuro Euro
\nGjendja m\u00eb 1 janar 20X0 1,000 – 1,000
\nFitimi p\u00ebr 20X0 294 294
\nGjendja m\u00eb 31 dhjetor 20X0 1,000 294 1,294
\nFitimi p\u00ebr 20X1 231 231
\nGjendja m\u00eb 31 dhjetor 20X1 1,000 525 1,525<\/p>\n
Informacion shtes\u00eb:<\/p>\n
Kurset e k\u00ebmbimit spot kan\u00eb qen\u00eb si m\u00eb posht\u00eb:<\/p>\n
Dat\u00eb Kursi<\/p>\n
1 janar 20X0 1 Euro = 2 USD
\n31 dhjetor 20X0 1 Euro = 1.95 USD
\n31 dhjetor 20X1 1 Euro = 2.1 USD
\nKursi mesatar 20X0 1 Euro = 2.11 USD
\nKursi mesatar 20X1 1 Euro = 1.79 USD
\nN\u00eb dat\u00ebn \u00eb pages\u00ebs s\u00eb Tatim fitimit 1 Euro = 2.05 USD
\nN\u00eb dat\u00ebn e blerjes dhe pages\u00ebs s\u00eb AAM 1 Euro = 1.9 USD<\/p>\n
Aktivet neto n\u00eb \u00e7elje, 1 janar 20X0 = 1,000 Euro<\/p>\n
P\u00ebr thjesht\u00ebsi, p\u00ebrdoret i nj\u00ebjti kur mesatar p\u00ebr p\u00ebrkthimin e pasqyrave t\u00eb t\u00eb ardhurave gjith\u00ebp\u00ebrfshir\u00ebse dhe t\u00eb flukseve t\u00eb mjeteve monetare (p\u00ebrjashtuar tatim fitimin e paguar dhe shum\u00ebn e paguar p\u00ebr blerjen e AAM-s\u00eb)<\/p>\n
K\u00ebrkohet:
\nT\u00eb p\u00ebrkthehen pasqyrat financiare 20X0 dhe 20X1 t\u00eb nj\u00ebsis\u00eb ekonomike ABC nga monedha funksionale Euro n\u00eb monedh\u00ebn e paraqitjes USD.
\nP\u00ebrgjigja \u2013<\/p>\n
P\u00ebrkthimi n\u00eb monedh\u00ebn e paraqitjes t\u00eb pasqyr\u00ebs s\u00eb pozicionit financiar<\/p>\n
P\u00ebrshkrimi i z\u00ebrit Euro Kursi USD Euro Kursi USD
\n20X1 20X0
\nAktive Afatgjata Materiale 840 2.1 1,764 870 1.95 1,696.5
\nInventar\u00eb 150 2.1 315 250 1.95 487.5
\nT\u00eb ark\u00ebtueshme 300 2.1 630 200 1.95 390
\nMjete monetare 494 2.1 1,037.4 200 1.95 390
\nTotali i aktiveve 1784 3,746.4 1520 2,964.0<\/p>\n
T\u00eb pagueshme 160 2.1 336 100 1.95 195
\nTatim taksa 99 2.1 207.9 126 1.95 245.7
\nTotali i detyrimeve 259 543.9 226 440.7<\/p>\n
Kapitali aksionar 1,000 2 2,000 1,000 2 2,000
\nRezerva p\u00ebr diferenca e konvertimit n\/a 169 n\/a (97)
\nFitimi i pashp\u00ebrndar\u00eb 525 1,033.8 294 2.11 620.3
\nTotali i kapitalit 1,525 3,202.5 1,294 2,523.3<\/p>\n
Totali i detyrimeve dhe kapitalit 1,784 3,746.4 1,520 2,964<\/p>\n
P\u00ebrkthimi n\u00eb monedh\u00ebn e paraqitjes s\u00eb pasqyr\u00ebs s\u00eb t\u00eb ardhurave gjith\u00ebp\u00ebrfshir\u00ebse<\/p>\n
P\u00ebrshkrimi i z\u00ebrit Euro Kursi USD Euro Kursi USD
\n20X1 20X0
\nT\u00eb ardhura 700 1.79 1,253 800 2.11 1,688
\nKosto e shitjeve (200) 1.79 (358) (250) 2.11 (528)
\nFitimi bruto 500 895 550 1,161
\nKostot e shp\u00ebrndarjes (90) 1.79 (161.1) (80) 2.11 (168.8)
\nShpenzimet administrative (80) 1.79 (143.2) (50) 2.11 (105.5)
\nFitimi para taksave 330 590.7 420 886.2
\nShpenzimi i tatim fitimit (99) (177.2) (126) (265.9)
\nFitimi neto 231 413.5 294 620.3<\/p>\n
T\u00eb ardhura t\u00eb tjera gjith\u00ebp\u00ebrfshir\u00ebse
\nDiferenca k\u00ebmbimi n\u00eb p\u00ebrkthimin e monedh\u00ebs n\/a 265.7 n\/a (97)<\/p>\n
Totali i t\u00eb ardhurave gjith\u00ebp\u00ebrfshir\u00ebse 231 679.2 294 523.3<\/p>\n
Llogaritja e diferencave nga ndryshimi i kursit t\u00eb k\u00ebmbimit t\u00eb monedhave<\/p>\n
P\u00ebrshkrimi 20X1 20X0
\nEuro Euro
\nRip\u00ebrkthimi i vler\u00ebs s\u00eb aktiveve neto nga kursi n\u00eb \u00e7elje n\u00eb kursin n\u00eb mbyllje t\u00eb pasqyrave
\nAktivet neto n\u00eb \u00e7elje t\u00eb p\u00ebrkthyera me kursin e \u00e7eljes 2,523.3 2,000
\nAktivet neto n\u00eb \u00e7elje t\u00eb p\u00ebrkthyera me kursin e mbylljes 2,717.4 1,950
\nDiferenca (194.1) 50<\/p>\n
Rip\u00ebrkthimi i fitimit nga kursi mesatar n\u00eb kursin e mbylljes
\nFitimi i p\u00ebrkthyer me kursin mesatar 413.5 620.3
\nFitimi i p\u00ebrkthyer me kursin e mbylljes 485.1 573.3
\nDiferenca (71.6) 47
\nTotali i diferencave t\u00eb ndryshimit t\u00eb kurseve (265.7) 97<\/p>\n
P\u00ebrkthimi n\u00eb monedh\u00ebn e paraqitjes s\u00eb pasqyr\u00ebs s\u00eb flukseve t\u00eb mjeteve monetare<\/p>\n
P\u00ebrshkrimi i z\u00ebrit Euro Kursi USD Euro Kursi USD
\n20X1 20X0
\nFluksi nga aktivitetet e shfryt\u00ebzimit
\nArk\u00ebtimet nga klient\u00ebt 600 1.79 1,074 600 2.11 1,266
\nPaguar furnitor\u00ebve dhe punonj\u00ebsve (180) 1.79 (322.2) (500) 2.11 (1,055)
\nMM t\u00eb gjeneruara nga aktivitetet e shfryt\u00ebzimit 420 751.8 100 211
\nTatim fitimi i paguar (126) 2.05 (258.3)
\nMM neto nga aktivitetet e shfryt\u00ebzimit 294 493.5 100 211.0<\/p>\n
Flukset nga aktivitetet e investimit
\nShuma paguar p\u00ebr blerjen e nj\u00eb AAM (900) 1.9 (1,710)
\nMM neto nga aktivitetet investuese (900) (1,710)<\/p>\n
Flukse nga aktivitetet financuese
\nEmetim i aksioneve 1,000 2 2,000
\nMM neto nga aktivitetet financuese 1,000 2,000<\/p>\n
Rritja neto (R\u00ebnia) n\u00eb MM ose ekuivalent\u00eb t\u00eb tyre 294 494 200 501
\nMM dhe ekuivalent\u00eb t\u00eb tyre n\u00eb fillim t\u00eb periudh\u00ebs 200 1.95 390
\nHumbje t\u00eb parealizuara nga ndryshimi i kursit t\u00eb monedhave, n\u00eb MM ose ekuivalent\u00eb t\u00eb tyre
\nn\/a
\n153.9
\nn\/a
\n(111)
\nMM dhe ekuivalent\u00eb t\u00eb tyre n\u00eb fund t\u00eb periudh\u00ebs 494 2.1 1,037.4 200 1.95 390<\/p>\n
Kapitali aksionar Rezervat nga ndryshimet e kurseve
\nFitimet e pashp\u00ebrndara<\/p>\n
Totali
\nUSD USD USD USD
\nGjendja m\u00eb 1 janar 20X0 2,000 2,000
\nT\u00eb ardhurat gjith\u00ebp\u00ebrfshir\u00ebse 20X0 (97) 620.3 523.3
\nGjendja m\u00eb 31 dhjetor 20X0 2,000 (97) 620.3 2,523.3<\/p>\n
T\u00eb ardhurat gjith\u00ebp\u00ebrfshir\u00ebse 20X1 265.7 413.5 679.2
\nGjendja m\u00eb 31 dhjetor 20X1 2,000 168.7 1,033.8 3,202.5<\/p>\n
SHTOJC\u00cb 2 \u2013 Referuar nenit 14, pika 2<\/strong><\/p>\nSupozohet se nj\u00ebsia ekonomike A ka nj\u00eb investim n\u00eb pjes\u00ebmarrje n\u00eb kapitalet e nj\u00ebsis\u00eb ekonomike B n\u00eb mas\u00ebn 25%. Kapitalet e nj\u00ebsis\u00eb B jan\u00eb n\u00eb vler\u00ebn 20,000 euro. Pra, investimi fillestar n\u00eb pjes\u00ebmarrje \u00ebsht\u00eb 5,000 euro (20,000 * 25%). Nj\u00ebsia ekonomike A e klasifikon k\u00ebt\u00eb z\u00eb tek investimet n\u00eb pjes\u00ebmarrje.<\/p>\n
Pasqyrat individuale t\u00eb nj\u00ebsive ekonomike A dhe B n\u00eb dat\u00eb 31 dhjetor 20X0<\/p>\n
Nj\u00ebsia ekonomike A Nj\u00ebsia ekonoimike B
\nEuro Euro
\nAktive afatshkurtra 50,000 0
\nInvestime financiare (tek B) 5,000 0
\nAAM 60,000 20,000
\nTotali i aktivit 115,000 20,000
\nT\u00eb pagueshme 75,000 0
\nKapitali dhe rezervat 40,000 20,000
\nAksione 24,000 20,000
\nRezerva 0 0
\nFitimi i pashp\u00ebrndar\u00eb 16,000 0
\nTotali i kapitalit dhe detyrimeve 115,000 20,000<\/p>\n
T\u00eb dh\u00ebnat fillestare p\u00ebr fitim\/humbjen e nj\u00ebsive ekonomike A dhe B n\u00eb fitin 20X1<\/p>\n
Nj\u00ebsia ekonomike A Euro Nj\u00ebsia ekonomike B Euro
\nT\u00eb ardhura nga shitja 100,000 40,000
\nKosto e shitjeve 80,000 28,000
\nT\u00eb ardhura nga investimet n\u00eb pjes\u00ebmarrje 3,000 0
\nFitimi neto 23,000 12,000<\/p>\n
T\u00eb dh\u00ebnat fillestare p\u00ebr fitim\/humbjen e nj\u00ebsive ekonomike A dhe B n\u00eb fitin 20X2<\/p>\n
Nj\u00ebsia ekonomike A Euro Nj\u00ebsia ekonomike B Euro
\nT\u00eb ardhura nga shitja 120,000 50,000
\nKosto e shitjeve 100,000 30,000
\nT\u00eb ardhura nga investimet n\u00eb pjes\u00ebmarrje 5,000 0
\nFitimi neto 25,000 20,000<\/p>\n
Viti 20X1 – Nj\u00ebsia ekonomike A<\/p>\n
N\u00eb mbyllje t\u00eb vitit 20X1 nj\u00ebsia ekonomike A rregullon vler\u00ebn e investimit financiar tek B me p\u00ebrq\u00ebindjen ndaj fitimit t\u00eb nj\u00ebsis\u00eb ekonomike B (ky rregullim mund t\u00eb b\u00ebhet duke i\u201fu referuar pasqyrave t\u00eb publikuara t\u00eb nj\u00ebsis\u00eb ekonomike B, ose minutave t\u00eb takimit t\u00eb mbledhjes s\u00eb aksionar\u00ebve t\u00eb nj\u00ebsis\u00eb ekonomike B p\u00ebr miratimin e pasqyrave, apo mjeteve t\u00eb tjera t\u00eb komunikimit sipas marr\u00ebveshjes mes pal\u00ebve A dhe B). Me supozimin se pasqyrat financiare t\u00eb nj\u00ebsis\u00eb ekonomike B publikohen p\u00ebrpara publikimit t\u00eb pasqyrave financiare t\u00eb nj\u00ebsis\u00eb ekonomike A, kjo e fundit e b\u00ebn veprimin rregullues n\u00eb vitin q\u00eb vjen por duke prekur pasqyrat e vitit 20X1.
\n1) Rregullimi i investimit n\u00eb pasqyrat financiare t\u00eb nj\u00ebsis\u00eb ekonomike A me p\u00ebrqindjen ndaj fitimit t\u00eb shpallur t\u00eb nj\u00ebsis\u00eb ekonomike B<\/p>\n
D Investimi financiar 3,000 (12,000 * 25%)
\nK T\u00eb ardhura nga investimet n\u00eb pjes\u00ebmarrje 3,000<\/p>\n
2) Gjat\u00eb vitit 20X1 nj\u00ebsia ekonomike A nuk ark\u00ebton dividend\u00eb nga investimi n\u00eb nj\u00ebsin\u00eb ekonomike B, k\u00ebshtu q\u00eb e ardhura e njohur p\u00ebr investimet n\u00eb pjes\u00ebmarrje, do t\u00eb paraqitet nga nj\u00ebsia ekonomikme A si rezerv\u00eb dhe nuk do t\u00eb jet\u00eb e mundur t\u00eb shp\u00ebrndahet p\u00ebr aksionar\u00ebt.<\/p>\n
D Fitimi i pashp\u00ebrndar\u00eb 3,000
\nK Rezerva 3,000<\/p>\n
Pasqyra e t\u00eb ardhurave dhe shpenzimeve p\u00ebr nj\u00ebsin\u00eb ekonomike A n\u00eb dhjetor 20X1<\/p>\n
P\u00ebrshkrimi i z\u00ebrave Euro
\nT\u00eb ardhura nga shitjet 100,000
\nKosto e shitjeve 80,000
\nFitimi bruto 20,000
\nT\u00eb ardhura nga investimet n\u00eb pjes\u00ebmarrje 3,000
\nFitimi neto 23,000<\/p>\n
Pasqyra e pozicionit financiar p\u00ebr nj\u00ebsin\u00eb ekonomike A n\u00eb dhjetor 20X1<\/p>\n
Euro
\nAktive afatshkurtra 70,000
\nInvestime financiare (5,000 + 3,000) 8,000
\nAAM 60,000
\nTotali i aktivit 138,000
\nT\u00eb pagueshme 75,000
\nKapitali dhe rezerva 63,000
\nAksione 24,000
\nRezerva 3,000
\nFitimi i pashp\u00ebrndar\u00eb (16,000 + 23,000 \u2013 3,000) 36,000
\nTotali i kapitalit dhe detyrimeve 138,000<\/p>\n
K\u00ebshtu, fitimi i pashp\u00ebrndar\u00eb i nj\u00ebsis\u00eb ekonomike A p\u00ebr vitin 20X1 konsiston n\u00eb fitimet e pashp\u00ebrndara t\u00eb mbartura nga periudhat e m\u00ebparshme n\u00eb vler\u00ebn 16,000 euro, shtuar me fitimin e vitit aktual 23,000 euro dhe pak\u00ebsuar me shum\u00ebn q\u00eb shkon n\u00eb rezerva prej 3,000 eur, p\u00ebrfaq\u00ebsuar nga diferenca mes t\u00eb ardhurave nga investimet n\u00eb pjes\u00ebmarrje dhe dividendit t\u00eb ark\u00ebtuar nga k\u00ebto investime.<\/p>\n
Viti 20X2 \u2013 Nj\u00ebsia ekonomike A<\/p>\n
Supozojm\u00eb se n\u00eb vitin 20X2, n\u00eb muajin Korrik, nj\u00ebsia ekonomike B deklaroi dividend\u00eb n\u00eb kuot\u00ebn 60% t\u00eb fitimit t\u00eb deklaruar 20X1. Nga llogaritjet del q\u00eb devidend\u00eb p\u00ebr t\u201fu shp\u00ebrndar\u00eb nga nj\u00ebsia ekonomike B do t\u00eb jen\u00eb n\u00eb vler\u00ebn 7,200 euro (12,000 * 60%). Dividendi i deklaruar u pagua plot\u00ebsisht nga B n\u00eb vitin 20X2 dhe nj\u00ebsia ekonomike p\u00ebr dividendin e ark\u00ebtuar b\u00ebn veprimin e m\u00ebposht\u00ebm kontab\u00ebl:<\/p>\n
3) Njohja e dividend\u00ebve nga investimi n\u00eb pjes\u00ebmarrje, deklaruar p\u00ebr vitin 20X1 n\u00eb vler\u00ebn 1,800 euro (7,200 * 25%) mb\u00ebshtetur n\u00eb minutat e takimit t\u00eb Asambles\u00eb s\u00eb ortak\u00ebve t\u00eb nj\u00ebsis\u00eb ekonomike B<\/p>\n
D T\u00eb tjera t\u00eb ark\u00ebtueshme 1,800
\nK Investime financiare 1,800<\/p>\n
4) Regjistrimi i dividend\u00ebve t\u00eb ark\u00ebtuar<\/p>\n
D Mjete monetar 1,800
\nK T\u00eb tjera t\u00eb ark\u00ebtueshme 1,800
\n5) Pak\u00ebsimi i rezervave n\u00eb shum\u00ebn e dividendit t\u00eb ark\u00ebtuar D Rezerva 1,800
\nK Fitimi i pashp\u00ebrndar\u00eb 1,800<\/p>\n
M\u00eb pas do t\u00eb rregullohet vlera e investimit financiar mb\u00ebshtetur n\u00eb fitimin e siguruar n\u00eb vitin 20X2 nga nj\u00ebsia ekonomike B. Supozojm\u00eb t\u00eb nj\u00ebjt\u00ebn situat\u00eb: nj\u00ebsia ekonomike B i publikon pasqyrat p\u00ebrpara se t\u00eb publikohen pasqyrat financiare t\u00eb nj\u00ebsis\u00eb ekonomike A, k\u00ebshtu q\u00eb A i regjistron veprimet n\u00eb lidhje me investimin n\u00eb pjes\u00ebmarrje n\u00eb pasqyrat 20X2.<\/p>\n
6) Rregullohet vlera e investimit me p\u00ebrqindjen ndaj fitimit t\u00eb nj\u00ebsis\u00eb ekonomike B n\u00eb vitin 20X2 (20,000 * 25%)<\/p>\n
D Investimi financiar 5,000
\nK T\u00eb ardhura nga investimet n\u00eb pjes\u00ebmarrje 5,000<\/p>\n
7) Meqen\u00ebse n\u00eb k\u00ebt\u00eb moment dividend\u00ebt nuk jan\u00eb ark\u00ebtuar, kjo shum\u00eb duhet reflektuar n\u00eb rezerva, tek pasqyra e pozicionit financiar<\/p>\n
D Fitimi i pashp\u00ebrndar\u00eb (20X2) 5,000
\nK Rezarva 5,000<\/p>\n
K\u00ebshtu, vlera e investimit n\u00eb 31.12.20X2 do t\u00eb jet\u00eb 11,200 euro (5,000 + 3,000 \u2013 1,800 + 5,000) dhe rezerva do t\u00eb jet\u00eb 6,200 euro (3,000 \u2013 1,800 + 5,000).<\/p>\n
Pasqyra e t\u00eb ardhurave dhe shpenzimeve t\u00eb nj\u00ebsis\u00eb ekonomike A n\u00eb dhjetor 20X2<\/p>\n
Nj\u00ebsia ekonomike A Euro
\nT\u00eb ardhura nga shitja 120,000
\nKosto e shitjeve 100,000
\nFitimi bruto 20,000
\nT\u00eb ardhura nga investimet n\u00eb pjes\u00ebmarrje 5,000
\nFitimi neto 25,000<\/p>\n
Pasqyra e pozicionit financiar t\u00eb nj\u00ebsis\u00eb ekonomike A n\u00eb dhjetor 20X2<\/p>\n
Euro
\nAktive afatshkurtra 91,800
\nInvestime financiare (5,000 + 3,000) 11,200
\nAAM 60,000
\nTotali i aktivit 163,000<\/p>\n
T\u00eb pagueshme 75,000
\nKapitali dhe rezerva 88,000
\nAksione 24,000
\nRezerva 6,200
\nFitimi i pashp\u00ebrndar\u00eb
\n(36,000 + 25,000 + 1,800 \u2013 5,000) 57,800
\nTotali i kapitalit dhe detyrimeve 163,000<\/p>\n
Source: K\u00ebshilli Komb\u00ebtar i Kontabilitetit.<\/a><\/p>","protected":false},"excerpt":{"rendered":"Publikohet nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit (KKK), Komentari, n\u00eb zbatim t\u00eb Ligjit 25\/2018; Shkarko dokumentin e plot\u00eb k\u00ebtu K O M E N T A R LIGJ Nr. 25\/2018 P\u00cbR KONTABILITETIN DHE PASQYRAT FINANCIARE Ligji 25, dat\u00eb 10.05.2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d p\u00ebrcakton parimet dhe rregullat e p\u00ebrgjithshme p\u00ebr hartimin dhe p\u00ebrb\u00ebr\u00ebsit e pasqyrave […]<\/p>","protected":false},"author":1,"featured_media":5336,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61],"tags":[139,96,106,109],"class_list":["post-5334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","tag-keshilli-kombetar-i-kontabilitetit-kkk","tag-pasqyra-financiare","tag-sherbime-kontabiliteti","tag-zyre-kontabiliteti"],"yoast_head":"\n
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