{"id":18398,"date":"2023-12-06T16:33:45","date_gmt":"2023-12-06T16:33:45","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=18398"},"modified":"2023-12-06T19:34:03","modified_gmt":"2023-12-06T19:34:03","slug":"ligji-per-kontabilitetin-dhe-pasqyrat-financiare","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/finance-kontabilitet\/standardet-kombetare-te-kontabilitetit\/ligji-per-kontabilitetin-dhe-pasqyrat-financiare\/","title":{"rendered":"La legge sulla contabilit\u00e0 e sul bilancio"},"content":{"rendered":"
Kryefaqe<\/a><\/span> | Financ\u00eb & Kontabilitet<\/a><\/span> | Standardet Komb\u00ebtare t\u00eb Kontabilitetit<\/a><\/span> | Ligji P\u00ebr Kontabilitetin dhe Pasqyrat Financiare<\/span><\/span><\/div>\n\n\n

<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

LIGJ<\/p>\n\n\n\n

Nr. 25\/2018<\/a><\/p>\n\n\n\n

P\u00cbR KONTABILITETIN DHE PASQYRAT FINANCIARE<\/p>\n\n\n\n

N\u00eb mb\u00ebshtetje t\u00eb neneve 78 dhe 83, pika 1, t\u00eb Kushtetut\u00ebs, me propozimin e K\u00ebshillit t\u00eb Ministrave,<\/p>\n\n\n\n

KUVENDI<\/p>\n\n\n\n

I REPUBLIK\u00cbS S\u00cb SHQIP\u00cbRIS\u00cb<\/p>\n\n\n\n

VENDOSI:<\/p>\n\n\n\n

KREU I<\/p>\n\n\n\n

DISPOZITA T\u00cb P\u00cbRGJITHSHME<\/p>\n\n\n\n

Neni 1<\/p>\n\n\n\n

Objekti<\/strong><\/p>\n\n\n\n

Ky ligj p\u00ebrcakton parimet dhe rregullat e p\u00ebrgjithshme p\u00ebr hartimin dhe p\u00ebrb\u00ebr\u00ebsit e pasqyrave financiare, p\u00ebrcaktimin e standardeve kontab\u00ebl t\u00eb zbatueshme, si dhe mbajtjen e kontabilitetit.<\/p>\n\n\n\n

Neni 2<\/p>\n\n\n\n

Fusha e zbatimit<\/strong><\/p>\n\n\n\n

Ky ligj zbatohet nga:<\/p>\n\n\n\n

a) nj\u00ebsit\u00eb ekonomike q\u00eb kan\u00eb q\u00ebllime fitimprur\u00ebse, pavar\u00ebsisht nga forma e tyre juridike ose nga k\u00ebrkesat e ve\u00e7anta ligjore q\u00eb mund t\u00eb zbatohen ndaj tyre;<\/p>\n\n\n\n

b) nj\u00ebsit\u00eb ekonomike jofitimprur\u00ebse, me p\u00ebrjashtim t\u00eb rasteve kur pasqyrat financiare dhe kontabiliteti i tyre jan\u00eb subjekt i ligjeve ose i rregullimeve t\u00eb ve\u00e7anta.<\/p>\n\n\n\n

Neni 3<\/p>\n\n\n\n

P\u00ebrkufizime<\/strong><\/p>\n\n\n\n

N\u00eb k\u00ebt\u00eb ligj termat e m\u00ebposht\u00ebm kan\u00eb k\u00ebto kuptime:<\/p>\n\n\n\n

1. \u201cMbajtje e kontabilitetit\u201d \u00ebsht\u00eb regjistrimi kronologjik n\u00eb ditar dhe n\u00eb llogari i t\u00eb gjitha veprimeve dhe fakteve ekonomike q\u00eb i p\u00ebrkasin nj\u00eb nj\u00ebsie ekonomike.<\/p>\n\n\n\n

2. \u201cSistem kontab\u00ebl\u201d \u00ebsht\u00eb sistemi q\u00eb p\u00ebrdoret p\u00ebr p\u00ebrcaktimin, marrjen n\u00eb llogari, matjen, klasifikimin dhe paraqitjen e t\u00eb dh\u00ebnave financiare t\u00eb veprimtaris\u00eb s\u00eb nj\u00eb nj\u00ebsie ekonomike.<\/p>\n\n\n\n

3. \u201cStandarde kontab\u00ebl\u201d jan\u00eb parimet ose rregullat e p\u00ebrgjithshme, t\u00eb shpallura nga organi p\u00ebrgjegj\u00ebs p\u00ebr normalizimin kontab\u00ebl, q\u00eb p\u00ebrcakton ky ligj dhe aktet e dala n\u00eb zbatim t\u00eb tij, t\u00eb cilat sh\u00ebrbejn\u00eb si baz\u00eb p\u00ebr zgjedhjen e trajtimeve ose t\u00eb metodave kontab\u00ebl, q\u00eb zbatohen p\u00ebr hartimin e pasqyrave financiare.<\/p>\n\n\n\n

4. \u201cStandarde Nd\u00ebrkomb\u00ebtare t\u00eb Raportimit Financiar\u201d (SNRF) jan\u00eb standardet dhe interpretimet e hartuara dhe t\u00eb publikuara nga Bordi i Standardeve Nd\u00ebrkomb\u00ebtare t\u00eb Kontabilitetit, t\u00eb p\u00ebrkthyera n\u00eb shqip, n\u00ebn p\u00ebrgjegj\u00ebsin\u00eb e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit, pa ndryshime nga teksti origjinal n\u00eb gjuh\u00ebn angleze, t\u00eb shpallura t\u00eb detyrueshme p\u00ebr zbatim me urdh\u00ebr t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

5. \u201cStandarde Komb\u00ebtare t\u00eb Kontabilitetit\u201d (SKK) jan\u00eb standardet e hartuara dhe t\u00eb publikuara nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit, t\u00eb cilat shpallen t\u00eb detyrueshme p\u00ebr zbatim me urdh\u00ebr t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

6. \u201cNj\u00ebsi ekonomike\u201d jan\u00eb 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. P\u00ebrjashtohen nga ky p\u00ebrkufizim nj\u00ebsit\u00eb e qeverisjes s\u00eb p\u00ebrgjithshme, sipas 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>\n\n\n\n

7. \u201cNj\u00ebsi ekonomike fitimprur\u00ebse\u201d jan\u00eb nj\u00ebsit\u00eb ekonomike, t\u00eb cilat prodhojn\u00eb dhe realizojn\u00eb produkte, mallra e sh\u00ebrbime p\u00ebr shitje, p\u00ebr t\u00eb realizuar fitime q\u00eb parashikohen t\u2019u shp\u00ebrndahen personave investues n\u00eb kapitalin themeltar t\u00eb tyre.<\/p>\n\n\n\n

8. \u201cNj\u00ebsi ekonomike jofitimprur\u00ebse\u201d (ose Organizata Jofitimprur\u00ebse \u201cOJF\u201d) jan\u00eb t\u00eb gjitha nj\u00ebsit\u00eb e tjera ekonomike, t\u00eb cilat nuk plot\u00ebsojn\u00eb p\u00ebrkufizimin, sipas pik\u00ebs 7 t\u00eb k\u00ebtij neni, apo njihen si t\u00eb tilla nga legjislacioni n\u00eb fuqi.<\/p>\n\n\n\n

9. \u201cNj\u00ebsi ekonomike me interes publik\u201d \u00ebsht\u00eb i nj\u00ebjti kuptim sipas ligjit nr. 10 091, dat\u00eb 5.3.2009, \u201cP\u00ebr auditimin ligjor, organizimin e profesionit t\u00eb audituesit ligjor dhe t\u00eb kontabilistit t\u00eb miratuar\u201d, t\u00eb ndryshuar.<\/p>\n\n\n\n

10. \u201cNj\u00ebsi ekonomike financiare tip \u201cholding<\/em>\u201d\u201d jan\u00eb nj\u00ebsit\u00eb ekonomike q\u00eb kan\u00eb p\u00ebr objekt t\u00eb vet\u00ebm marrjen e pjes\u00ebve t\u00eb kapitalit ose aksioneve t\u00eb nj\u00ebsive t\u00eb tjera dhe administrimin e k\u00ebtyre pjes\u00ebve dhe aksioneve, p\u00ebr t\u2019i shnd\u00ebrruar n\u00eb fitim, pa u p\u00ebrfshir\u00eb vet\u00eb drejtp\u00ebrdrejt ose t\u00ebrthorazi n\u00eb administrimin e k\u00ebtyre nj\u00ebsive, por pa cenuar t\u00eb drejtat e tyre si aksionar\u00eb.<\/p>\n\n\n\n

11. \u201cGrup nj\u00ebsish ekonomike\u201d \u00ebsht\u00eb grupi i p\u00ebrb\u00ebr\u00eb nga nj\u00eb nj\u00ebsi ekonomike m\u00ebm\u00eb dhe t\u00eb gjitha nj\u00ebsit\u00eb e kontrolluara prej saj.<\/p>\n\n\n\n

12. \u201cInteres n\u00eb pjes\u00ebmarrje\u201d jan\u00eb t\u00eb drejtat n\u00eb kapitalin e nj\u00ebsive ekonomike t\u00eb tjera, pavar\u00ebsisht n\u00ebse paraqiten apo jo me certifikata, t\u00eb cilat, duke krijuar nj\u00eb lidhje t\u00eb fort\u00eb me k\u00ebto nj\u00ebsi ekonomike t\u00eb tjera, kan\u00eb p\u00ebr synim t\u00eb ndihmojn\u00eb n\u00eb veprimtarit\u00eb e nj\u00ebsis\u00eb ekonomike q\u00eb i mban k\u00ebto t\u00eb drejta. 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\n\n\n

13. \u201cPasqyra financiare t\u00eb konsoliduara\u201d jan\u00eb pasqyrat q\u00eb paraqesin informacionin financiar rreth grupit si nj\u00eb nj\u00ebsi e vetme ekonomike.<\/p>\n\n\n\n

14. \u201cDokument kontab\u00ebl\u201d \u00ebsht\u00eb dokumenti baz\u00eb, dokumenti plot\u00ebsues dhe regjistrat (librat) kontab\u00ebl, q\u00eb p\u00ebrgatiten n\u00eb let\u00ebr t\u00eb shkruar ose n\u00eb bart\u00ebs informatik\u00eb:<\/p>\n\n\n\n

a) dokumentet baz\u00eb p\u00ebrmbajn\u00eb regjistrimet fillestare t\u00eb \u00e7do ngjarjeje dhe veprimi ekonomik;<\/p>\n\n\n\n

b) dokumentet plot\u00ebsuese jan\u00eb bart\u00ebs t\u00eb informacionit t\u00eb marr\u00eb nga dokumentet baz\u00eb;<\/p>\n\n\n\n

c) regjistrat (librat) kontab\u00ebl jan\u00eb bart\u00ebs t\u00eb informacionit t\u00eb regjistruar n\u00eb m\u00ebnyr\u00eb kronologjike dhe sistematike t\u00eb efekteve t\u00eb veprimeve ekonomike t\u00eb kryera, t\u00eb marra nga dokumentet baz\u00eb ose dokumentet plot\u00ebsuese.<\/p>\n\n\n\n

15. \u201cBart\u00ebs informatik\u201d \u00ebsht\u00eb \u00e7do dokument kontab\u00ebl i autorizuar nga organet p\u00ebrkat\u00ebse, i shkruar n\u00eb mjete kompjuterike, sipas programeve informatike t\u00eb pamanipulueshme dhe t\u00eb printueshme n\u00eb \u00e7do koh\u00eb.<\/p>\n\n\n\n

16. \u201cMonedh\u00eb funksionale\u201d \u00ebsht\u00eb monedha e mjedisit ekonomik kryesor, n\u00eb t\u00eb cilin vepron nj\u00ebsia ekonomike.<\/p>\n\n\n\n

17. \u201cMonedh\u00eb e paraqitjes\u201d \u00ebsht\u00eb monedha me t\u00eb cil\u00ebn paraqiten pasqyrat financiare t\u00eb nj\u00ebsis\u00eb ekonomike.<\/p>\n\n\n\n

18. \u201cPerson p\u00ebrgjegj\u00ebs p\u00ebr hartimin e pasqyrave financiare\u201d \u00ebsht\u00eb personi i pun\u00ebsuar, personi fizik i licencuar si kontabilist i miratuar apo auditues ligjor, si dhe personi juridik i organizuar si shoq\u00ebri auditimi apo shoq\u00ebri kontabiliteti, q\u00eb ofron sh\u00ebrbimin e kontabilitetit, sipas kontrat\u00ebs s\u00eb pun\u00ebs apo kontrat\u00ebs s\u00eb sh\u00ebrbimit q\u00eb ka me nj\u00ebsin\u00eb ekonomike dhe mban p\u00ebrgjegj\u00ebsin\u00eb p\u00ebr hartimin e pasqyrave financiare.<\/p>\n\n\n\n

Neni 4<\/p>\n\n\n\n

Kategorit\u00eb e nj\u00ebsive ekonomike dhe grupeve<\/strong><\/p>\n\n\n\n

1. N\u00eb zbatim t\u00eb k\u00ebtij ligji, n\u00eb var\u00ebsi t\u00eb kritereve q\u00eb p\u00ebrmbushin, nj\u00ebsit\u00eb ekonomike klasifikohen n\u00eb:<\/p>\n\n\n\n

1.1. Mikronj\u00ebsi ekonomike – nj\u00ebsit\u00eb ekonomike, q\u00eb n\u00eb dat\u00ebn e raportimit nuk tejkalojn\u00eb kufijt\u00eb e t\u00eb pakt\u00ebn dy prej tri kritereve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

a) aktivi, 15 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

b) t\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi), 30 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

c) numri mesatar i punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese, 10.<\/p>\n\n\n\n

1.2. Nj\u00ebsi ekonomike t\u00eb vogla – nj\u00ebsit\u00eb ekonomike, jo mikro, q\u00eb n\u00eb dat\u00ebn e raportimit nuk tejkalojn\u00eb kufijt\u00eb e t\u00eb pakt\u00ebn dy prej tri kritereve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

a) aktivi, 150 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

b) t\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi), 300 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

c) numri mesatar i punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese, 50.<\/p>\n\n\n\n

1.3. Nj\u00ebsi ekonomike t\u00eb mesme – nj\u00ebsit\u00eb ekonomike, jo mikro dhe jo t\u00eb vogla, q\u00eb n\u00eb dat\u00ebn e raportimit nuk tejkalojn\u00eb kufijt\u00eb e t\u00eb pakt\u00ebn dy prej tri kritereve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

a) aktivi, 750 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

b) t\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi), 1 500 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

c) numri mesatar i punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese, 250.<\/p>\n\n\n\n

1.4. Nj\u00ebsi ekonomike t\u00eb m\u00ebdha – nj\u00ebsit\u00eb ekonomike, q\u00eb n\u00eb dat\u00ebn e raportimit tejkalojn\u00eb kufijt\u00eb e t\u00eb pakt\u00ebn dy prej tri kritereve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

a) aktivi, 750 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

b) t\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi), 1 500 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

c) numri mesatar i punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese, 250.<\/p>\n\n\n\n

2. N\u00eb zbatim t\u00eb k\u00ebtij ligji, n\u00eb var\u00ebsi t\u00eb kritereve q\u00eb p\u00ebrmbushin, grupet e nj\u00ebsive ekonomike klasifikohen n\u00eb:<\/p>\n\n\n\n

2.1. Grupe t\u00eb vogla – grupet e nj\u00ebsive ekonomike, t\u00eb cilat n\u00eb dat\u00ebn e raportimit t\u00eb nj\u00ebsis\u00eb m\u00ebm\u00eb, pas konsolidimit, nuk tejkalojn\u00eb kufijt\u00eb e t\u00eb pakt\u00ebn dy prej tri kritereve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

a) aktivi, 150 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

b) t\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi), 300 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

c) numri mesatar i punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese, 50.<\/p>\n\n\n\n

2.2. Grupe t\u00eb mesme – grupet e nj\u00ebsive ekonomike, q\u00eb nuk jan\u00eb t\u00eb vogla, t\u00eb cilat, n\u00eb dat\u00ebn e raportimit t\u00eb nj\u00ebsis\u00eb m\u00ebm\u00eb, pas konsolidimit, nuk tejkalojn\u00eb kufijt\u00eb e t\u00eb pakt\u00ebn dy prej tri kritereve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

a) aktivi, 750 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

b) t\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi), 1 500 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

c) numri mesatar i punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese, 250.<\/p>\n\n\n\n

2.3. Grupe t\u00eb m\u00ebdha – grupet e nj\u00ebsive ekonomike, t\u00eb cilat n\u00eb dat\u00ebn e raportimit t\u00eb nj\u00ebsis\u00eb m\u00ebm\u00eb, pas konsolidimit, tejkalojn\u00eb kufijt\u00eb e t\u00eb pakt\u00ebn dy prej tri kritereve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

a) aktivi, 750 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

b) t\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi), 1 500 milion\u00eb lek\u00eb;<\/p>\n\n\n\n

c) numri mesatar i punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese, 250.<\/p>\n\n\n\n

3. N\u00eb rast se totali i aktivit dhe totali i t\u00eb ardhurave nga veprimtaria ekonomike n\u00eb pasqyrat e konsoliduara t\u00eb grupit llogariten p\u00ebrpara kryerjes s\u00eb eliminimeve t\u00eb transaksioneve t\u00eb nj\u00ebsive brenda grupit, at\u00ebher\u00eb kufijt\u00eb e p\u00ebrcaktuar p\u00ebrkat\u00ebsisht n\u00eb pikat 2.1., 2.2. dhe 2.3. t\u00eb k\u00ebtij neni rriten me 20 p\u00ebr qind.<\/p>\n\n\n\n

4. Kufijt\u00eb p\u00ebr kriteret e shum\u00ebs s\u00eb aktivit apo t\u00eb ardhurave nga veprimtaria ekonomike (qarkullimi), t\u00eb parashikuara n\u00eb pikat 1 dhe 2, t\u00eb k\u00ebtij neni, rriten \u00e7do tre vjet, n\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrpjes\u00ebtuar, sipas aneksit 1, pjes\u00eb integrale e k\u00ebtij ligji, me q\u00ebllim p\u00ebrafrimin e tyre t\u00eb plot\u00eb n\u00eb vitin 2028 me kriteret e p\u00ebrcaktuara n\u00eb legjislacionin p\u00ebrkat\u00ebs t\u00eb Bashkimit Evropian.<\/p>\n\n\n\n

5. Kur n\u00eb dat\u00ebn e raportimit nj\u00eb nj\u00ebsi ekonomike ose grup nj\u00ebsish ekonomike i tejkalon ose bie n\u00ebn kufijt\u00eb e dy prej tri kritereve t\u00eb parashikuara n\u00eb pikat 1 dhe 2, t\u00eb k\u00ebtij neni, cenohen klasifikimi sipas k\u00ebtyre pikave apo standardet kontab\u00ebl t\u00eb aplikueshme, vet\u00ebm n\u00ebse kjo ndodh p\u00ebr dy periudha raportuese radhazi.<\/p>\n\n\n\n

6. Pas p\u00ebrafrimit t\u00eb plot\u00eb t\u00eb kufijve,sipas pik\u00ebs 3, t\u00eb k\u00ebtij neni, me kufijt\u00eb e parashikuar n\u00eb legjislacionin p\u00ebrkat\u00ebs t\u00eb Bashkimit Evropian, p\u00ebr t\u00eb rregulluar efektet e inflacionit, K\u00ebshilli Komb\u00ebtar i Kontabilitetit duhet, t\u00eb pakt\u00ebn nj\u00eb her\u00eb n\u00eb 5 vjet, t\u00eb rishikoj\u00eb dhe, kur \u00ebsht\u00eb e nevojshme, t\u00eb propozoj\u00eb ndryshimet e kritereve t\u00eb pikave 1 dhe 2, t\u00eb k\u00ebtij neni, bazuar n\u00eb matjen e inflacionit, t\u00eb cilat miratohen me urdh\u00ebr t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Neni 5<\/p>\n\n\n\n

Standardet kontab\u00ebl q\u00eb zbatohen p\u00ebr hartimin e pasqyrave financiare<\/strong><\/p>\n\n\n\n

1. Nj\u00ebsit\u00eb ekonomike, subjekt i k\u00ebtij ligji, me p\u00ebrjashtim t\u00eb rasteve t\u00eb parashikuara n\u00eb pikat 2 dhe 3, t\u00eb k\u00ebtij neni, duhet t\u00eb zbatojn\u00eb SKK-t\u00eb p\u00ebr hartimin e pasqyrave financiare.<\/p>\n\n\n\n

2. Nj\u00ebsit\u00eb ekonomike me interes publik, si dhe rregullator\u00ebt e nj\u00ebsive ekonomike me interes publik q\u00eb veprojn\u00eb n\u00eb fush\u00ebn e kreditimit dhe sigurimeve, duhet t\u00eb zbatojn\u00eb SNRF-t\u00eb p\u00ebr hartimin e pasqyrave financiare. P\u00ebrjashtohen nga zbatimi i detyruesh\u00ebm i SNRF-ve, dhe zbatojn\u00eb SKK-t\u00eb, vet\u00ebm nj\u00ebsit\u00eb ekonomike me interes publik, sipas nenit 2, pika 23, shkronja \u201c\u00e7\u201d, t\u00eb ligjit nr. 10 091, dat\u00eb 5.3.2009, \u201cP\u00ebr auditimin ligjor, organizimin e profesionit t\u00eb audituesit ligjor dhe t\u00eb kontabilistit t\u00eb miratuar\u201d, t\u00eb ndryshuar, t\u00eb cilat nuk tejkalojn\u00eb kriteret e p\u00ebrcaktuara n\u00eb nenin 4, pika 1.3. t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

3. Edhe nj\u00ebsit\u00eb e tjera ekonomike, p\u00ebrtej atyre t\u00eb parashikuara n\u00eb pik\u00ebn 2, t\u00eb k\u00ebtij neni, n\u00eb m\u00ebnyr\u00eb t\u00eb vullnetshme, mund t\u00eb zbatojn\u00eb SNRF-t\u00eb p\u00ebr hartimin e pasqyrave financiare.<\/p>\n\n\n\n

KREU II<\/p>\n\n\n\n

DISPOZITA T\u00cb P\u00cbRGJITHSHME MBI DOKUMENTET KONTAB\u00cbL<\/p>\n\n\n\n

DHE PASQYRAT FINANCIARE<\/p>\n\n\n\n

Neni 6<\/p>\n\n\n\n

Mbajtja e kontabilitetit<\/strong><\/p>\n\n\n\n

T\u00eb gjitha nj\u00ebsit\u00eb ekonomike, subjekt i k\u00ebtij ligji, e organizojn\u00eb mbajtjen e kontabilitetit dhe raportimin financiar mbi baz\u00ebn e parimeve dhe metodave q\u00eb p\u00ebrcaktohen nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit ose Bordi i Standardeve Nd\u00ebrkomb\u00ebtare t\u00eb Kontabilitetit, n\u00eb var\u00ebsi t\u00eb standardeve kontab\u00ebl t\u00eb aplikueshme.<\/p>\n\n\n\n

Neni 7<\/p>\n\n\n\n

Dokumenti kontab\u00ebl<\/strong><\/p>\n\n\n\n

1. Regjistrimet kontab\u00ebl justifikohen me dokumentet kontab\u00ebl, n\u00eb form\u00eb dokumentare ose informatike, q\u00eb sigurojn\u00eb besueshm\u00ebrin\u00eb e tyre. Dokumenti kontab\u00ebl mbahet si prov\u00eb dokumentare gjat\u00eb gjith\u00eb periudh\u00ebs kohore t\u00eb p\u00ebrcaktuar n\u00eb nenin 8 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

2. P\u00ebr \u00e7do regjistrim kontab\u00ebl duhet t\u00eb shkruhet origjina, natyra, data dhe p\u00ebrmbajtja e veprimit ose e ngjarjes ekonomike.<\/p>\n\n\n\n

Neni 8<\/p>\n\n\n\n

Ruajtja e dokumenteve kontab\u00ebl<\/strong><\/p>\n\n\n\n

1. Dokumentet kontab\u00ebl ruhen n\u00eb selin\u00eb, ku zhvillohet aktiviteti ekonomik i nj\u00ebsis\u00eb ekonomike, p\u00ebr 10 vjet rresht, pas mbylljes s\u00eb periudh\u00ebs raportuese s\u00eb cil\u00ebs i p\u00ebrkasin, me p\u00ebrjashtim t\u00eb atyre q\u00eb, me ligj ose akt tjet\u00ebr n\u00ebnligjor, u p\u00ebrcaktohet nj\u00eb afat m\u00eb i gjat\u00eb ruajtjeje. I nj\u00ebjti afat zbatohet edhe p\u00ebr dokumentet informatike (bart\u00ebsit) dhe printimet e tyre.<\/p>\n\n\n\n

2. Pasqyrat financiare t\u00eb grupit ruhen nga nj\u00ebsia m\u00ebm\u00eb.<\/p>\n\n\n\n

Neni 9<\/p>\n\n\n\n

Periudha raportuese<\/strong><\/p>\n\n\n\n

1. Koh\u00ebzgjatja e periudh\u00ebs raportuese \u00ebsht\u00eb 12 muaj.<\/p>\n\n\n\n

2. Periudha raportuese 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.<\/p>\n\n\n\n

3. Koh\u00ebzgjatja e periudh\u00ebs raportuese, n\u00eb rastet e nisjes apo mbylljes s\u00eb aktivitetit, mund t\u00eb jet\u00eb m\u00eb e shkurt\u00ebr ose m\u00eb e gjat\u00eb se 12 muaj, por, gjithsesi, nuk mund t\u00eb jet\u00eb m\u00eb e shkurt\u00ebr se 3 muaj dhe m\u00eb e gjat\u00eb se 15 muaj.<\/p>\n\n\n\n

4. N\u00eb rastin kur periudha raportuese do t\u00eb jet\u00eb m\u00eb e gjat\u00eb se 12 muaj, at\u00ebher\u00eb momenti i fillimit\/mbarimit do t\u00eb jet\u00eb jo m\u00eb her\u00ebt\/von\u00eb se 3-mujori i fundit\/i par\u00eb i periudh\u00ebs paraardh\u00ebse \/pasardh\u00ebse.<\/p>\n\n\n\n

Neni 10<\/p>\n\n\n\n

Gjuha dhe nj\u00ebsia monetare e regjistrave kontab\u00ebl dhe pasqyrave financiare<\/strong><\/p>\n\n\n\n

1. Regjistrat kontab\u00ebl mbahen n\u00eb gjuh\u00ebn shqipe dhe vlerat shprehen n\u00eb monedh\u00ebn funksionale.<\/p>\n\n\n\n

2. Pasqyrat financiare paraqiten n\u00eb gjuh\u00ebn shqipe dhe vlerat shprehen n\u00eb nj\u00ebsin\u00eb monetare komb\u00ebtare.<\/p>\n\n\n\n

3. Dokumentet e shprehura n\u00eb gjuh\u00eb dhe\/ose n\u00eb nj\u00ebsi monetare t\u00eb huaja, t\u00eb ardhura nga\/ose t\u00eb d\u00ebrguara p\u00ebr nj\u00ebsit\u00eb ekonomike t\u00eb huaja, q\u00eb nuk kan\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, duhet t\u00eb zbatojn\u00eb k\u00ebrkesat e pik\u00ebs 1 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

4. Nj\u00ebsit\u00eb ekonomike i regjistrojn\u00eb veprimet ekonomike:<\/p>\n\n\n\n

a) n\u00eb nj\u00ebsi monetare komb\u00ebtare ose n\u00eb nj\u00ebsi monetare t\u00eb huaja, kur kjo e fundit \u00ebsht\u00eb monedha funksionale; ose<\/p>\n\n\n\n

b) n\u00eb nj\u00ebsi monetare t\u00eb huaja, duke i konvertuar ato n\u00eb nj\u00ebsi monetare komb\u00ebtare, n\u00eb p\u00ebrputhje me standardet kontab\u00ebl p\u00ebrkat\u00ebse, kur kjo e fundit \u00ebsht\u00eb monedha funksionale.<\/p>\n\n\n\n

5. 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\n\n\n

KREU III<\/p>\n\n\n\n

P\u00cbRB\u00cbR\u00cbSIT E PASQYRAVE FINANCIARE<\/p>\n\n\n\n

Neni 11<\/p>\n\n\n\n

Q\u00ebllimi i pasqyrave financiare<\/strong><\/p>\n\n\n\n

1. Pasqyrat financiare hartohen n\u00eb m\u00ebnyr\u00eb t\u00eb qart\u00eb, n\u00eb p\u00ebrputhje me k\u00ebt\u00eb ligj dhe standardet e aplikueshme t\u00eb raportimit financiar, si dhe paraqesin me v\u00ebrtet\u00ebsi dhe besueshm\u00ebri pozicionin financiar, performanc\u00ebn financiare, ndryshimet n\u00eb kapital\/aktivet neto dhe flukset e mjeteve monetare t\u00eb nj\u00ebsive ekonomike.<\/p>\n\n\n\n

2. Pasqyrat financiare n\u00eb k\u00ebt\u00eb ligj u referohen pasqyrave financiare individuale dhe pasqyrave financiare t\u00eb konsoliduara.<\/p>\n\n\n\n

Neni 12<\/p>\n\n\n\n

Pasqyrat financiare t\u00eb konsoliduara<\/strong><\/p>\n\n\n\n

1. Grupet ekonomike, subjekt i k\u00ebtij ligji, hartojn\u00eb pasqyra financiare t\u00eb konsoliduara.<\/p>\n\n\n\n

2. Grupet e vogla p\u00ebrjashtohen nga detyrimi p\u00ebr t\u00eb hartuar pasqyra financiare t\u00eb konsoliduara dhe raport drejtimi t\u00eb konsoliduar, p\u00ebrve\u00e7 rastit kur ndonj\u00eb prej nj\u00ebsive t\u00eb grupit \u00ebsht\u00eb nj\u00ebsi ekonomike me interes publik.<\/p>\n\n\n\n

3. 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.<\/p>\n\n\n\n

Neni 13<\/p>\n\n\n\n

P\u00ebrb\u00ebr\u00ebsit e pasqyrave financiare<\/strong><\/p>\n\n\n\n

1. Pasqyrat financiare vjetore, p\u00ebrve\u00e7 rasteve q\u00eb parashikohen n\u00eb m\u00ebnyr\u00eb specifike nga Standardet Komb\u00ebtare t\u00eb Kontabilitetit apo Standardet Nd\u00ebrkomb\u00ebtare t\u00eb Raportimit Financiar, minimalisht duhet t\u00eb p\u00ebrmbajn\u00eb:<\/p>\n\n\n\n

a) pasqyr\u00ebn e pozicionit financiar;<\/p>\n\n\n\n

b) pasqyr\u00ebn e performanc\u00ebs (pasqyr\u00ebn e t\u00eb ardhurave dhe t\u00eb shpenzimeve);<\/p>\n\n\n\n

c) sh\u00ebnimet e pasqyrave financiare.<\/p>\n\n\n\n

2. Nj\u00ebsit\u00eb ekonomike t\u00eb mesme, t\u00eb m\u00ebdha dhe ato me interes publik, p\u00ebrve\u00e7 sa parashikohet n\u00eb pik\u00ebn 1, t\u00eb k\u00ebtij neni, hartojn\u00eb edhe pasqyrat, si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) pasqyr\u00ebn e t\u00eb ardhurave gjith\u00ebp\u00ebrfshir\u00ebse;<\/p>\n\n\n\n

b) pasqyr\u00ebn e flukseve t\u00eb mjeteve monetare;<\/p>\n\n\n\n

c) pasqyr\u00ebn e ndryshimeve n\u00eb kapitalet e veta.<\/p>\n\n\n\n

3. Mikronj\u00ebsit\u00eb, ndryshe nga sa parashikohet n\u00eb pikat 1 dhe 2, t\u00eb k\u00ebtij neni, duhet t\u00eb hartojn\u00eb:<\/p>\n\n\n\n

a) nj\u00eb pasqyr\u00eb t\u00eb shkurtuar t\u00eb pozicionit financiar;<\/p>\n\n\n\n

b) nj\u00eb pasqyr\u00eb t\u00eb shkurtuar t\u00eb performanc\u00ebs (pasqyr\u00ebn e t\u00eb ardhurave dhe t\u00eb shpenzimeve);<\/p>\n\n\n\n

c) sh\u00ebnime t\u00eb shkurtuara t\u00eb pasqyrave financiare.<\/p>\n\n\n\n

4. Rregullat p\u00ebr mikronj\u00ebsit\u00eb, sipas pik\u00ebs 3, t\u00eb k\u00ebtij neni, nuk zbatohen kundrejt nj\u00ebsive ekonomike t\u00eb investimeve ose nj\u00ebsive ekonomike financiare tip \u201cholding<\/em>\u201d.<\/p>\n\n\n\n

5. Nj\u00ebsit\u00eb ekonomike jofitimprur\u00ebse (OJF) hartojn\u00eb pasqyrat financiare si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) pasqyr\u00ebn e pozicionit financiar;<\/p>\n\n\n\n

b) pasqyr\u00ebn e aktiviteteve;<\/p>\n\n\n\n

c) pasqyr\u00ebn e fluksit t\u00eb mjeteve monetare;<\/p>\n\n\n\n

\u00e7) sh\u00ebnimet shpjeguese.<\/p>\n\n\n\n

Neni 14<\/p>\n\n\n\n

Rregullime t\u00eb ve\u00e7anta p\u00ebr pasqyr\u00ebn e pozicionit financiar<\/strong><\/p>\n\n\n\n

1. Kur lejohet q\u00eb kostot e zhvillimit t\u00eb p\u00ebrfshihen tek \u201cAktivet\u201d dhe vlera e tyre nuk \u00ebsht\u00eb amortizuar plot\u00ebsisht, nuk lejohet shp\u00ebrndarja e fitimit, n\u00ebse totali i rezervave dhe fitimit t\u00eb pashp\u00ebrndar\u00eb nuk \u00ebsht\u00eb t\u00eb pakt\u00ebn i barabart\u00eb me vler\u00ebn e paamortizuar t\u00eb kostove t\u00eb zhvillimit.<\/p>\n\n\n\n

2. Kur fitimi i siguruar nga interesi n\u00eb pjes\u00ebmarrje, njohur n\u00eb pasqyr\u00ebn e performanc\u00ebs, tejkalon shum\u00ebn e dividendit t\u00eb ark\u00ebtuar apo p\u00ebr t\u2019u ark\u00ebtuar, diferenca q\u00eb vendoset n\u00eb rezerva, nuk u shp\u00ebrndahet aksionar\u00ebve.<\/p>\n\n\n\n

Neni 15<\/p>\n\n\n\n

Inventari i aktiveve dhe detyrimeve<\/strong><\/p>\n\n\n\n

1. Nj\u00ebsit\u00eb ekonomike, subjekt i k\u00ebtij ligji, duhet t\u00eb kontrollojn\u00eb, t\u00eb pakt\u00ebn nj\u00eb her\u00eb gjat\u00eb periudh\u00ebs raportuese, ekzistenc\u00ebn dhe vler\u00ebsimin e aktiveve, t\u00eb detyrimeve dhe t\u00eb kapitaleve t\u00eb veta, n\u00ebp\u00ebrmjet inventarizimit t\u00eb k\u00ebtyre elementeve dhe dokumenteve kontab\u00ebl p\u00ebrkat\u00ebse n\u00eb p\u00ebrputhje me rregulloren e inventarizimit t\u00eb hartuar nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit.<\/p>\n\n\n\n

2. Organi i drejtimit t\u00eb nj\u00ebsis\u00eb ekonomike mban p\u00ebrgjegj\u00ebsi p\u00ebr procedurat e ndjekura p\u00ebr inventarizimin e aktiveve dhe detyrimeve, me q\u00ebllim paraqitjen me v\u00ebrtet\u00ebsi dhe besueshm\u00ebri t\u00eb elementeve t\u00eb aktivit dhe detyrimeve n\u00eb pasqyrat financiare.<\/p>\n\n\n\n

Neni 16<\/p>\n\n\n\n

Sh\u00ebnimet shpjeguese<\/strong><\/p>\n\n\n\n

1. Sh\u00ebnimet shpjeguese, si rregull, paraqiten sipas renditjes me t\u00eb cil\u00ebn jan\u00eb paraqitur z\u00ebrat n\u00eb pasqyr\u00ebn e pozicionit financiar dhe n\u00eb pasqyr\u00ebn e performanc\u00ebs.<\/p>\n\n\n\n

2. T\u00eb gjitha nj\u00ebsit\u00eb ekonomike, p\u00ebrtej k\u00ebrkesave t\u00eb parashikuara n\u00eb standardet kontab\u00ebl t\u00eb aplikueshme, n\u00eb sh\u00ebnimet shpjeguese duhet t\u00eb paraqesin edhe numrin mesatar t\u00eb pun\u00ebmarr\u00ebsve gjat\u00eb periudh\u00ebs raportuese.<\/p>\n\n\n\n

3. 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 pik\u00ebn 2, t\u00eb k\u00ebtij neni, apo n\u00eb standardet kontab\u00ebl t\u00eb aplikueshme, n\u00eb sh\u00ebnimet shpjeguese duhet t\u00eb paraqesin:<\/p>\n\n\n\n

a) 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, p\u00ebr shkak t\u00eb p\u00ebrgjegj\u00ebsive t\u00eb tyre dhe \u00e7do angazhim q\u00eb lind ose merret p\u00ebrsip\u00ebr n\u00eb lidhje me pensionet e ish-an\u00ebtar\u00ebve t\u00eb k\u00ebtyre organeve, duke treguar shum\u00ebn gjithsej p\u00ebr \u00e7do kategori t\u00eb organit, 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 nj\u00eb organi t\u00eb till\u00eb;<\/p>\n\n\n\n

b) numrin mesatar t\u00eb pun\u00ebmarr\u00ebsve gjat\u00eb periudh\u00ebs raportuese, t\u00eb zb\u00ebrthyer sipas kategorive dhe, n\u00ebse nuk jan\u00eb paraqitur m\u00eb vete n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve, kostot e personelit n\u00eb lidhje me periudh\u00ebn raportuese, t\u00eb zb\u00ebrthyera sipas pagave, kostove t\u00eb sigurimeve shoq\u00ebrore dhe kostove t\u00eb pensionit;<\/p>\n\n\n\n

c) 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.<\/p>\n\n\n\n

Sa m\u00eb sip\u00ebr, nuk aplikohet nga nj\u00ebsia ekonomike m\u00ebm\u00eb n\u00eb rastet kur:<\/p>\n\n\n\n

i) 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;<\/p>\n\n\n\n

ii) 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\n\n\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;<\/p>\n\n\n\n

d) emrin, selin\u00eb dhe form\u00ebn juridike t\u00eb secil\u00ebs prej nj\u00ebsive ekonomike, te t\u00eb cilat nj\u00ebsia ekonomike \u00ebsht\u00eb ortake me p\u00ebrgjegj\u00ebsi t\u00eb pakufizuar;<\/p>\n\n\n\n

dh) 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;<\/p>\n\n\n\n

e) 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;<\/p>\n\n\n\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\n\n\n

4. 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\n\n\n

Neni 17<\/p>\n\n\n\n

Raporti i ecuris\u00eb s\u00eb veprimtaris\u00eb<\/strong><\/p>\n\n\n\n

1. Nj\u00ebsit\u00eb ekonomike, subjekt i k\u00ebtij ligji, p\u00ebrgatitin raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb, i cili, n\u00ebp\u00ebrmjet nj\u00eb analize gjith\u00ebp\u00ebrfshir\u00ebse, paraqet n\u00eb m\u00ebnyr\u00eb t\u00eb drejt\u00eb zhvillimin dhe performanc\u00ebn e nj\u00ebsis\u00eb ekonomike, shoq\u00ebruar me nj\u00eb p\u00ebrshkrim t\u00eb risqeve dhe pasigurive kryesore, me t\u00eb cilat nj\u00ebsia mund t\u00eb p\u00ebrballet. Me q\u00ebllim paraqitjen sa m\u00eb t\u00eb kuptueshme t\u00eb zhvillimit, performanc\u00ebs dhe pozicionit t\u00eb nj\u00ebsis\u00eb, raporti duhet t\u00eb p\u00ebrmbaj\u00eb treguesit kryesor\u00eb t\u00eb performanc\u00ebs financiare dhe, n\u00ebse \u00ebsht\u00eb e mundur, jofinanciare, t\u00eb lidhur me aktivitetin, duke p\u00ebrfshir\u00eb informacion p\u00ebr \u00e7\u00ebshtjet e mjedisit dhe punonj\u00ebsve. Analiza duhet, kur \u00ebsht\u00eb e mundur, t\u00eb p\u00ebrfshij\u00eb referenca dhe shpjegime shtes\u00eb p\u00ebr shumat e raportuara n\u00eb pasqyrat financiare t\u00eb periudh\u00ebs raportuese.<\/p>\n\n\n\n

2. Raporti i ecuris\u00eb s\u00eb veprimtaris\u00eb duhet t\u00eb tregoj\u00eb gjithashtu edhe:<\/p>\n\n\n\n

a) zhvillimet e mundshme, t\u00eb ardhshme, t\u00eb nj\u00ebsis\u00eb ekonomike;<\/p>\n\n\n\n

b) aktivitetet n\u00eb fush\u00ebn e k\u00ebrkimit dhe zhvillimit;<\/p>\n\n\n\n

c) informacionet q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me marrjen e aksioneve t\u00eb veta;<\/p>\n\n\n\n

\u00e7) ekzistenc\u00ebn e deg\u00ebve t\u00eb nj\u00ebsis\u00eb ekonomike;<\/p>\n\n\n\n

d) p\u00ebr p\u00ebrdorimin e instrumenteve financiare nga ana e nj\u00ebsis\u00eb ekonomike dhe kur \u00ebsht\u00eb materiale p\u00ebr vler\u00ebsimin e aktiveve, detyrimeve, pozicionit financiar, fitimit dhe humbjes:<\/p>\n\n\n\n

i) politikat dhe objektivat e menaxhimit t\u00eb riskut financiar;<\/p>\n\n\n\n

ii) ekspozimin e nj\u00ebsis\u00eb ekonomike ndaj riskut t\u00eb \u00e7mimit, riskut t\u00eb kreditit, riskut t\u00eb likuiditetit dhe riskut t\u00eb flukseve monetare.<\/p>\n\n\n\n

3. P\u00ebrjashtohen nga detyrimi p\u00ebr p\u00ebrgatitjen e raportit t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb:<\/p>\n\n\n\n

a) mikronj\u00ebsit\u00eb;<\/p>\n\n\n\n

b) 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;<\/p>\n\n\n\n

c) nj\u00ebsit\u00eb ekonomike jofitimprur\u00ebse, p\u00ebr t\u00eb cilat shifra e aktivit ose e t\u00eb ardhurave n\u00eb pasqyrat financiare nuk tejkalon vler\u00ebn 30 milion\u00eb lek\u00eb.<\/p>\n\n\n\n

Neni 18<\/p>\n\n\n\n

Raporti jofinanciar<\/strong><\/p>\n\n\n\n

1. Nj\u00ebsit\u00eb e m\u00ebdha ekonomike, t\u00eb cilat jan\u00eb me interes publik dhe e tejkalojn\u00eb kriterin e numrit mesatar prej 500 t\u00eb pun\u00ebsuarish, gjat\u00eb periudh\u00ebs raportuese, duhet t\u00eb p\u00ebrfshijn\u00eb n\u00eb raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb nj\u00eb raport jofinanciar, i cili p\u00ebrmban informacionin e nevojsh\u00ebm p\u00ebr nj\u00eb kuptim m\u00eb t\u00eb mir\u00eb t\u00eb zhvillimit t\u00eb vet\u00eb nj\u00ebsis\u00eb ekonomike, performanc\u00ebs, pozicionit dhe ndikimin e aktivitetit t\u00eb saj lidhur me mjedisin, \u00e7\u00ebshtjet sociale dhe ato t\u00eb pun\u00ebsimit, respektimin e t\u00eb drejtave t\u00eb njeriut, antikorrupsionin dhe \u00e7\u00ebshtje t\u00eb ryshfetit, duke p\u00ebrfshir\u00eb:<\/p>\n\n\n\n

a) nj\u00eb p\u00ebrshkrim t\u00eb shkurt\u00ebr t\u00eb modelit t\u00eb biznesit t\u00eb nj\u00ebsis\u00eb ekonomike;<\/p>\n\n\n\n

b) nj\u00eb p\u00ebrshkrim t\u00eb politikave t\u00eb ndjekura nga nj\u00ebsia ekonomike n\u00eb lidhje me k\u00ebto \u00e7\u00ebshtje, p\u00ebrfshir\u00eb zbatimin e procesit t\u00eb k\u00ebrkimit dhe verifikimit sistematik t\u00eb sakt\u00ebsis\u00eb s\u00eb pasqyrave financiare (due diligence<\/em>);<\/p>\n\n\n\n

c) p\u00ebrfitimet e k\u00ebtyre politikave;<\/p>\n\n\n\n

\u00e7) riskun kryesor lidhur me \u00e7\u00ebshtjet q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me aktivitetin e shfryt\u00ebzimit t\u00eb nj\u00ebsis\u00eb ekonomike, duke p\u00ebrfshir\u00eb, kur \u00ebsht\u00eb e nevojshme, lidhjet e biznesit, produktet ose sh\u00ebrbimet, t\u00eb cilat kan\u00eb t\u00eb ngjar\u00eb t\u00eb shkaktojn\u00eb ndikim t\u00eb nd\u00ebrsjell\u00eb dhe se si nj\u00ebsia ekonomike e menaxhon riskun e tyre;<\/p>\n\n\n\n

d) treguesit kryesor\u00eb t\u00eb performanc\u00ebs jofinanciare n\u00eb lidhje me biznese t\u00eb ve\u00e7anta.<\/p>\n\n\n\n

2. Kur nj\u00ebsia ekonomike nuk ndjek politika n\u00eb lidhje me nj\u00eb ose disa nga \u00e7\u00ebshtjet e m\u00ebsip\u00ebrme, raporti jofinanciar duhet t\u00eb jap\u00eb nj\u00eb shpjegim t\u00eb qart\u00eb dhe t\u00eb arsyesh\u00ebm se p\u00ebrse \u00ebsht\u00eb vepruar k\u00ebshtu.<\/p>\n\n\n\n

3. Raporti jofinanciar, referuar pik\u00ebs 1, t\u00eb k\u00ebtij neni, n\u00ebse \u00ebsht\u00eb e mundur, duhet t\u00eb jap\u00eb referenca dhe shpjegime shtes\u00eb t\u00eb vlerave t\u00eb raportuara n\u00eb pasqyrat financiare vjetore.<\/p>\n\n\n\n

4. Nj\u00eb nj\u00ebsi ekonomike, e cila \u00ebsht\u00eb nj\u00ebsi e kontrolluar, do t\u00eb p\u00ebrjashtohet nga detyrimi i parashikuar n\u00eb pik\u00ebn 1, t\u00eb k\u00ebtij neni, n\u00ebse kjo nj\u00ebsi ekonomike dhe nj\u00ebsit\u00eb e saj bija jan\u00eb t\u00eb p\u00ebrfshira n\u00eb raportin e konsoliduar t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb t\u00eb nj\u00eb nj\u00ebsie tjet\u00ebr ekonomike.<\/p>\n\n\n\n

5. Audituesi ligjor apo shoq\u00ebria e auditimit duhet t\u00eb verifikojn\u00eb, n\u00eb p\u00ebrputhje me Standardet Nd\u00ebrkomb\u00ebtare t\u00eb Auditimit, n\u00ebse \u00ebsht\u00eb hartuar raporti jofinanciar\/raporti i konsoliduar jofinanciar.<\/p>\n\n\n\n

Neni 19<\/p>\n\n\n\n

Raporti i drejtimit t\u00eb brendsh\u00ebm<\/strong><\/p>\n\n\n\n

1. Nj\u00ebsit\u00eb ekonomike me interes publik p\u00ebrfshijn\u00eb n\u00eb raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb nj\u00eb raport p\u00ebr drejtimin e brendsh\u00ebm t\u00eb nj\u00ebsis\u00eb ekonomike. Ky raport p\u00ebrmban, t\u00eb pakt\u00ebn, informacionet e m\u00ebposhtme:<\/p>\n\n\n\n

a) referimin, si m\u00eb posht\u00eb, sipas rastit:<\/p>\n\n\n\n

i) rregullat\/kodet p\u00ebr drejtimin e brendsh\u00ebm t\u00eb nj\u00ebsis\u00eb ekonomike, objekt i t\u00eb cilave \u00ebsht\u00eb nj\u00ebsia;<\/p>\n\n\n\n

ii) rregullat\/kodet p\u00ebr drejtimin e brendsh\u00ebm t\u00eb nj\u00ebsis\u00eb ekonomike, q\u00eb nj\u00ebsia ka vendosur vullnetarisht t\u00eb zbatoj\u00eb;<\/p>\n\n\n\n

iii) t\u00eb gjitha informacionet p\u00ebrkat\u00ebse p\u00ebr praktikat e drejtimit t\u00eb brendsh\u00ebm t\u00eb nj\u00ebsis\u00eb ekonomike q\u00eb zbatohen p\u00ebrtej k\u00ebrkesave t\u00eb legjislacionit;<\/p>\n\n\n\n

b) nj\u00eb p\u00ebrshkrim t\u00eb tipareve kryesore t\u00eb sistemeve t\u00eb kontrollit t\u00eb brendsh\u00ebm dhe menaxhimit t\u00eb riskut t\u00eb nj\u00ebsis\u00eb ekonomike lidhur me raportimin financiar;<\/p>\n\n\n\n

c) p\u00ebrb\u00ebrjen dhe funksionimin e organeve ekzekutive drejtuese dhe mbik\u00ebqyr\u00ebse dhe t\u00eb komiteteve t\u00eb tyre;<\/p>\n\n\n\n

\u00e7) nj\u00eb p\u00ebrshkrim t\u00eb politikave t\u00eb ndryshme t\u00eb zbatuara lidhur me organet ekzekutive drejtuese dhe mbik\u00ebqyr\u00ebse t\u00eb nj\u00ebsis\u00eb ekonomike p\u00ebr aspekte t\u00eb tilla, si: mosha, gjinia apo prejardhja arsimore dhe profesionale, objektivat e k\u00ebtyre politikave t\u00eb ndryshme, si jan\u00eb zbatuar dhe rezultatet p\u00ebr periudh\u00ebn raportuese.<\/p>\n\n\n\n

2. Kur nj\u00ebsia ekonomike nuk vepron sipas rregullave\/kodit t\u00eb drejtimit t\u00eb brendsh\u00ebm t\u00eb shoq\u00ebris\u00eb, q\u00eb p\u00ebrmendet n\u00eb pik\u00ebn 1, shkronja \u201ca\u201d, n\u00ebnpikat \u201ci\u201d dhe \u201cii\u201d, nj\u00ebsia ekonomike duhet t\u00eb jap\u00eb nj\u00eb shpjegim se cilat jan\u00eb pjes\u00ebt e kodit t\u00eb drejtimit t\u00eb brendsh\u00ebm, t\u00eb cilat nuk i zbaton dhe arsyet p\u00ebr k\u00ebto shmangie; kur nj\u00ebsia ekonomike ka vendosur t\u00eb mos b\u00ebj\u00eb lidhjen me dispozitat e nj\u00eb kodi t\u00eb drejtimit t\u00eb brendsh\u00ebm, t\u00eb p\u00ebrmendur n\u00eb pik\u00ebn 1, shkronja \u201ca\u201d, n\u00ebnpikat \u201ci\u201d dhe \u201cii\u201d, t\u00eb k\u00ebtij neni, ajo shpjegon arsyet p\u00ebr k\u00ebt\u00eb.<\/p>\n\n\n\n

3. Nj\u00ebsit\u00eb e vogla dhe t\u00eb mesme ekonomike me interes publik jan\u00eb t\u00eb p\u00ebrjashtuara nga detyrimet e parashikuara n\u00eb pik\u00ebn 1, shkronja \u201c\u00e7\u201d, t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

4. Informacioni i k\u00ebrkuar nga pika 1, e k\u00ebtij neni, paraqitet si rubrik\u00eb m\u00eb vete e raportit t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb dhe publikohet s\u00eb bashku me raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb.<\/p>\n\n\n\n

Neni 20<\/p>\n\n\n\n

 Raporti i konsoliduar i ecuris\u00eb s\u00eb veprimtaris\u00eb<\/strong><\/p>\n\n\n\n

1. Nj\u00ebsia ekonomike m\u00ebm\u00eb, n\u00eb rastet kur ka p\u00ebr detyrim t\u00eb hartoj\u00eb pasqyra financiare t\u00eb konsolidura, duhet t\u00eb hartoj\u00eb edhe raportin e konsoliduar t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb, bazuar n\u00eb k\u00ebrkesat e neneve 17, 18 dhe 19, t\u00eb k\u00ebtij ligji, duke mbajtur n\u00eb konsiderat\u00eb rregullimet thelb\u00ebsore, n\u00eb m\u00ebnyr\u00eb t\u00eb atill\u00eb q\u00eb t\u00eb mund\u00ebsoj\u00eb vler\u00ebsimin e pozicionit n\u00eb t\u00ebr\u00ebsi t\u00eb nj\u00ebsive ekonomike t\u00eb p\u00ebrfshira n\u00eb konsolidim.<\/p>\n\n\n\n

2. N\u00eb raportin e konsoliduar t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb, rregullimet e informacioneve q\u00eb k\u00ebrkojn\u00eb nenet 17, 18 dhe 19, t\u00eb k\u00ebtij ligji, duhet t\u00eb jepen n\u00eb m\u00ebnyr\u00ebn e m\u00ebposhtme:<\/p>\n\n\n\n

a) gjat\u00eb raportimit t\u00eb t\u00eb dh\u00ebnave p\u00ebr aksionet e veta t\u00eb rimarra, raporti i konsoliduar i ecuris\u00eb s\u00eb veprimtaris\u00eb b\u00ebn t\u00eb ditur numrin dhe vler\u00ebn nominale ose, n\u00eb munges\u00eb t\u00eb vler\u00ebs nominale, vler\u00ebn kontab\u00ebl t\u00eb t\u00eb gjitha aksioneve t\u00eb nj\u00ebsis\u00eb m\u00ebm\u00eb q\u00eb i mban kjo nj\u00ebsi m\u00ebm\u00eb, nj\u00ebsit\u00eb e kontrolluara t\u00eb saj ose nj\u00eb person q\u00eb vepron n\u00eb em\u00ebr t\u00eb tij, por p\u00ebr llogari t\u00eb k\u00ebtyre nj\u00ebsive. Dh\u00ebnia e k\u00ebtyre informacioneve duhet t\u00eb jepet n\u00eb sh\u00ebnimet e pasqyrave financiare t\u00eb konsoliduara;<\/p>\n\n\n\n

b) gjat\u00eb raportimit p\u00ebr sistemet e kontrollit t\u00eb brendsh\u00ebm dhe menaxhimit t\u00eb riskut, raporti p\u00ebr drejtimin e brendsh\u00ebm t\u00eb nj\u00ebsis\u00eb ekonomike p\u00ebrmend karakteristikat kryesore t\u00eb sistemeve t\u00eb kontrollit t\u00eb brendsh\u00ebm dhe menaxhimit t\u00eb riskut p\u00ebr nj\u00ebsit\u00eb ekonomike t\u00eb p\u00ebrfshira n\u00eb konsolidim, t\u00eb marra n\u00eb t\u00ebr\u00ebsi.<\/p>\n\n\n\n

Neni 21<\/p>\n\n\n\n

Raportimi i pagesave q\u00eb u b\u00ebhen institucioneve shtet\u00ebrore<\/strong><\/p>\n\n\n\n

1. Nj\u00ebsit\u00eb ekonomike t\u00eb m\u00ebdha dhe t\u00eb gjitha nj\u00ebsit\u00eb 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, duhet 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. Ky raport do t\u00eb dor\u00ebzohet s\u00eb bashku me raportet e tjera t\u00eb k\u00ebrkuara nga dispozitat e k\u00ebtij ligji.<\/p>\n\n\n\n

Nj\u00ebsi ekonomike aktive n\u00eb industrin\u00eb nxjerr\u00ebse konsiderohen nj\u00ebsit\u00eb q\u00eb ushtrojn\u00eb veprimtari n\u00eb eksplorimin, k\u00ebrkimin, zbulimin, zhvillimin dhe nxjerrjen e mineraleve, naft\u00ebs, gazit natyror apo t\u00eb tjera, t\u00eb parashikuara si t\u00eb tilla nga legjislacioni n\u00eb fuqi.<\/p>\n\n\n\n

2. N\u00eb zbatim t\u00eb k\u00ebtij neni, nj\u00ebsia ekonomike me interes publik trajtohet si nj\u00ebsi ekonomike e madhe, pavar\u00ebsisht nga t\u00eb ardhurat e veprimtaria, aktivi ose numri mesatar i pun\u00ebmarr\u00ebsve gjat\u00eb periudh\u00ebs raportuese.<\/p>\n\n\n\n

3. Nuk \u00ebsht\u00eb nevoja q\u00eb n\u00eb raport t\u00eb merret n\u00eb konsiderat\u00eb \u00e7do pages\u00eb, qoft\u00eb n\u00eb form\u00eb pagese t\u00eb vetme apo n\u00eb form\u00eb vargu pagesash t\u00eb lidhura, n\u00ebse \u00ebsht\u00eb n\u00ebn vler\u00ebn 13,5 milion\u00eb lek\u00eb brenda nj\u00eb periudhe raportuese.<\/p>\n\n\n\n

4. Raporti i pagesave jep informacionet e m\u00ebposhtme lidhur me veprimtarit\u00eb ekonomike, n\u00eb periudh\u00ebn raportuese p\u00ebrkat\u00ebse:<\/p>\n\n\n\n

a) shum\u00ebn, gjithsej, t\u00eb pagesave q\u00eb u b\u00ebhen institucioneve shtet\u00ebrore;<\/p>\n\n\n\n

b) shum\u00ebn, gjithsej, p\u00ebr lloj pagese t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

i) t\u00eb drejta prodhimi;<\/p>\n\n\n\n

ii) tatime sipas legjislacionit tatimor n\u00eb fuqi;<\/p>\n\n\n\n

iii) renta minerare;<\/p>\n\n\n\n

iv) dividend\u00eb;<\/p>\n\n\n\n

v) shp\u00ebrblime p\u00ebr n\u00ebnshkrimin, zbulimin dhe prodhimin;<\/p>\n\n\n\n

vi) tarifa, taksa dhe pagesa t\u00eb tjera n\u00eb lidhje me licenca dhe\/ose koncesione;<\/p>\n\n\n\n

vii) pagesa p\u00ebr p\u00ebrmir\u00ebsime t\u00eb infrastruktur\u00ebs.<\/p>\n\n\n\n

5. Kur nj\u00eb institucioni shtet\u00ebror i b\u00ebhen pagesa n\u00eb natyr\u00eb, ato raportohen n\u00eb vler\u00eb dhe, sipas rastit, n\u00eb v\u00ebllim. Jepen sh\u00ebnimet p\u00ebrkat\u00ebse p\u00ebr t\u00eb shpjeguar se si \u00ebsht\u00eb p\u00ebrcaktuar vlera.<\/p>\n\n\n\n

6. \u00c7do nj\u00ebsi ekonomike e madhe ose \u00e7do nj\u00ebsi ekonomike me interes publik, q\u00eb \u00ebsht\u00eb aktive n\u00eb industrin\u00eb nxjerr\u00ebse ose n\u00eb shfryt\u00ebzimin p\u00ebr l\u00ebnd\u00eb drusore t\u00eb pyjeve, n\u00ebse \u00ebsht\u00eb objekt i detyrimit p\u00ebr t\u00eb p\u00ebrgatitur pasqyra financiare t\u00eb konsoliduara, duhet t\u00eb p\u00ebrpiloj\u00eb edhe nj\u00eb raport t\u00eb konsoliduar p\u00ebr pagesat q\u00eb u b\u00ebhen institucioneve shtet\u00ebrore, n\u00eb p\u00ebrputhje me pikat e m\u00ebsip\u00ebrme t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

Nj\u00ebsia m\u00ebm\u00eb konsiderohet se \u00ebsht\u00eb aktive n\u00eb industrin\u00eb nxjerr\u00ebse ose shfryt\u00ebzimin e pyjeve, n\u00ebse ndonj\u00ebra prej nj\u00ebsive ekonomike t\u00eb kontrolluara prej saj \u00ebsht\u00eb aktive n\u00eb industrin\u00eb nxjerr\u00ebse ose shfryt\u00ebzimin e pyjeve.<\/p>\n\n\n\n

Raporti i konsoliduar p\u00ebrfshin vet\u00ebm pagesat q\u00eb jan\u00eb rezultat i operacioneve nxjerr\u00ebse dhe\/ose operacioneve q\u00eb lidhen me shfryt\u00ebzimin e pyjeve.<\/p>\n\n\n\n

7. Detyrimi p\u00ebr t\u00eb p\u00ebrpiluar raportin e konsoliduar, t\u00eb p\u00ebrmendur n\u00eb pik\u00ebn 6, t\u00eb k\u00ebtij neni, nuk zbatohet p\u00ebr nj\u00ebsin\u00eb ekonomike m\u00ebm\u00eb t\u00eb nj\u00eb grupi t\u00eb vog\u00ebl apo t\u00eb mes\u00ebm, me p\u00ebrjashtim t\u00eb rastit kur ndonj\u00ebra prej nj\u00ebsive ekonomike pjes\u00ebmarr\u00ebse \u00ebsht\u00eb nj\u00ebsi ekonomike me interes publik.<\/p>\n\n\n\n

8. N\u00eb raportin e konsoliduar t\u00eb pagesave, q\u00eb u b\u00ebhen institucioneve shtet\u00ebrore, nuk \u00ebsht\u00eb nevoja t\u00eb p\u00ebrfshihet nj\u00eb nj\u00ebsi ekonomike, p\u00ebrfshir\u00eb edhe nj\u00eb nj\u00ebsi ekonomike me interes publik, kur p\u00ebrmbushet t\u00eb pakt\u00ebn nj\u00ebri prej kushteve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

a) kufizime t\u00eb r\u00ebnda afatgjata e pengojn\u00eb ndjesh\u00ebm nj\u00ebsin\u00eb ekonomike m\u00ebm\u00eb n\u00eb ushtrimin e t\u00eb drejtave t\u00eb saj mbi aktivet ose administrimin e k\u00ebsaj nj\u00ebsie ekonomike;<\/p>\n\n\n\n

b) n\u00eb raste tejet t\u00eb rralla, kur informacioni i nevojsh\u00ebm p\u00ebr hartimin e raportit t\u00eb konsoliduar p\u00ebr pagesat, q\u00eb u b\u00ebhen institucioneve shtet\u00ebrore, n\u00eb p\u00ebrputhje me k\u00ebt\u00eb nen, nuk mund t\u00eb merret pa shpenzime joproporcionale ose pa vones\u00eb t\u00eb pajustifikuar;<\/p>\n\n\n\n

c) aksionet e k\u00ebsaj nj\u00ebsie ekonomike mbahen vet\u00ebm p\u00ebr rishitjen m\u00eb pas t\u00eb tyre.<\/p>\n\n\n\n

P\u00ebrjashtimet e m\u00ebsip\u00ebrme zbatohen vet\u00ebm n\u00ebse jan\u00eb p\u00ebrdorur n\u00eb funksion t\u00eb pasqyrave financiare t\u00eb konsoliduara.<\/p>\n\n\n\n

Neni 22<\/p>\n\n\n\n

 Depozitimi dhe publikimi i pasqyrave financiare<\/strong><\/p>\n\n\n\n

1. Nj\u00ebsit\u00eb ekonomike, brenda 7 muajve nga data e raportimit, depozitojn\u00eb p\u00ebr publikim pran\u00eb autoritetit p\u00ebrkat\u00ebs ku jan\u00eb regjistruar, pasqyrat financiare vjetore, raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb\/raportin e konsoliduar t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb, raportin e auditimit, n\u00eb rastet kur p\u00ebrgatitja e k\u00ebtyre dokumenteve \u00ebsht\u00eb e detyrueshme, sipas k\u00ebrkesave t\u00eb legjislacionit n\u00eb fuqi.<\/p>\n\n\n\n

2. Nj\u00ebsit\u00eb ekonomike t\u00eb mesme, t\u00eb m\u00ebdha dhe ato me interes publik duhet t\u00eb publikojn\u00eb pasqyrat financiare vjetore, raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb\/raportin e konsoliduar t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb, raportin e auditimit, n\u00eb rastet kur p\u00ebrgatitja e k\u00ebtyre dokumenteve \u00ebsht\u00eb e detyrueshme, edhe n\u00eb faqet e tyre zyrtare t\u00eb internetit, jo m\u00eb von\u00eb se 7 muaj nga data e raportimit.<\/p>\n\n\n\n

3. Nj\u00ebsit\u00eb ekonomike jofitimprur\u00ebse, subjekt i k\u00ebtij ligji, n\u00ebse nuk parashikohet ndryshe nga ndonj\u00eb dispozit\u00eb ligjore, detyrohen t\u00eb publikojn\u00eb pasqyrat financiare vjetore, n\u00eb faqet e tyre zyrtare t\u00eb internetit, n\u00ebse shifra e aktivit ose e t\u00eb ardhurave n\u00eb pasqyrat financiare tejkalon vler\u00ebn 30 milion\u00eb lek\u00eb. K\u00ebto nj\u00ebsi duhet t\u00eb p\u00ebrgatitin nj\u00eb raport t\u00eb performanc\u00ebs n\u00eb lidhje me veprimtarin\u00eb e tyre, i cili do t\u00eb publikohet s\u00eb bashku me pasqyrat financiare vjetore. Formati i k\u00ebtij raporti dhe udh\u00ebzimi p\u00ebr plot\u00ebsimin e tij hartohen dhe miratohen nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit.<\/p>\n\n\n\n

Neni 23<\/p>\n\n\n\n

P\u00ebrgjegj\u00ebsit\u00eb<\/strong><\/p>\n\n\n\n

1. Organi i drejtimit ekzekutiv t\u00eb nj\u00ebsis\u00eb ekonomike dhe organi mbik\u00ebqyr\u00ebs, n\u00eb var\u00ebsi t\u00eb kompetencave q\u00eb u njeh ligji, jan\u00eb p\u00ebrgjegj\u00ebs solidar\u00eb p\u00ebr t\u00eb siguruar q\u00eb pasqyrat financiare vjetore dhe raporti i ecuris\u00eb s\u00eb veprimtaris\u00eb\/raporti i konsoliduar i ecuris\u00eb s\u00eb veprimtaris\u00eb t\u00eb nj\u00ebsis\u00eb ekonomike, t\u00eb hartohen dhe t\u00eb publikohen n\u00eb p\u00ebrputhje me k\u00ebrkesat e k\u00ebtij ligji, aktet n\u00eb zbatim t\u00eb tij dhe standardet e miratuara t\u00eb kontabilitetit.<\/p>\n\n\n\n

2. Auditimi ligjor i pasqyrave financiare nuk e \u00e7liron organin e drejtimit ekzekutiv dhe at\u00eb mbik\u00ebqyr\u00ebs t\u00eb nj\u00ebsis\u00eb ekonomike nga p\u00ebrgjegj\u00ebsit\u00eb, t\u00eb parashikuara n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

3. Pasqyrat financiare n\u00ebnshkruhen nga p\u00ebrfaq\u00ebsuesi ligjor i nj\u00ebsis\u00eb ekonomike dhe personi p\u00ebrgjegj\u00ebs p\u00ebr hartimin e pasqyrave financiare.<\/p>\n\n\n\n

KREU IV<\/p>\n\n\n\n

K\u00cbSHILLI KOMB\u00cbTAR I KONTABILITETIT<\/p>\n\n\n\n

Neni 24<\/p>\n\n\n\n

 Statusi dhe detyrat<\/strong><\/p>\n\n\n\n

1. K\u00ebshilli Komb\u00ebtar i Kontabilitetit \u00ebsht\u00eb organiz\u00ebm profesional publik i pavarur dhe g\u00ebzon personalitet juridik.<\/p>\n\n\n\n

2. K\u00ebshilli Komb\u00ebtar i Kontabilitetit ka p\u00ebr detyr\u00eb:<\/p>\n\n\n\n

a) t\u00eb hartoj\u00eb standardet kontab\u00ebl komb\u00ebtare, n\u00eb p\u00ebrputhje me k\u00ebrkesat e k\u00ebtij ligji dhe n\u00eb koherenc\u00eb me Standardet Nd\u00ebrkomb\u00ebtare t\u00eb Raportimit Financiar.<\/p>\n\n\n\n

N\u00ebse p\u00ebr arsye t\u00eb legjislacionit dhe t\u00eb praktikave kontab\u00ebl, brenda vendit, K\u00ebshilli Komb\u00ebtar i Kontabilitetit e shikon t\u00eb nevojshme q\u00eb t\u00eb shmanget nga zbatimi i disa standardeve nd\u00ebrkomb\u00ebtare, ai e ka autoritetin q\u00eb ta b\u00ebj\u00eb nj\u00eb gj\u00eb t\u00eb till\u00eb, vet\u00ebm pasi t\u00eb shpjegoj\u00eb dhe t\u00eb justifikoj\u00eb arsyet e k\u00ebtij veprimi, pa cenuar k\u00ebrkesat e p\u00ebrcaktuara n\u00eb nenin 3, pika 4, t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

b) t\u00eb p\u00ebrpunoj\u00eb nj\u00eb sistem kontab\u00ebl, ku, p\u00ebrve\u00e7 standardeve komb\u00ebtare t\u00eb kontabilitetit, t\u00eb p\u00ebrcaktoj\u00eb rregullat p\u00ebr mbajtjen e kontabilitetit, si dhe formatet p\u00ebr pasqyrat financiare;<\/p>\n\n\n\n

c) t\u00eb evidentoj\u00eb nevojat dhe t\u00eb propozoj\u00eb zgjidhjet p\u00ebr p\u00ebrmir\u00ebsimin e metodave kontab\u00ebl p\u00ebr mbajtjen e kontabilitetit dhe p\u00ebr kualifikimet;<\/p>\n\n\n\n

\u00e7) t\u00eb interpretoj\u00eb dhe t\u00eb p\u00ebrgjith\u00ebsoj\u00eb problemet q\u00eb dalin nga praktika dhe standardet kontab\u00ebl, t\u00eb cilat i paraqet n\u00eb form\u00ebn e udh\u00ebzimeve kontab\u00ebl;<\/p>\n\n\n\n

d) t\u00eb shqyrtoj\u00eb dhe t\u00eb jap\u00eb mendime p\u00ebr t\u00eb gjitha projektligjet dhe projektaktet n\u00ebnligjore, rregulluese, t\u00eb cilat p\u00ebrmbajn\u00eb dispozita p\u00ebr kontabilitetin, p\u00ebr p\u00ebrgatitjen e llogarive, q\u00eb lidhen me nj\u00ebsit\u00eb ekonomike, subjekte t\u00eb k\u00ebtij ligji, si dhe me profesionet me baz\u00eb kontabilitetin;<\/p>\n\n\n\n

dh) t\u00eb vendos\u00eb marr\u00ebdh\u00ebnie me organizata profesionale vendase e t\u00eb huaja dhe t\u00eb marr\u00eb pjes\u00eb n\u00eb veprimtarit\u00eb komb\u00ebtare dhe nd\u00ebrkomb\u00ebtare p\u00ebr kontabilitetin;<\/p>\n\n\n\n

e) t\u00eb publikoj\u00eb n\u00eb faqen zyrtare t\u00eb institucionit Standardet Komb\u00ebtare t\u00eb Kontabilitetit dhe Standardet Nd\u00ebrkomb\u00ebtare t\u00eb Raportimit Financiar, t\u00eb detyrueshme p\u00ebr zbatim. Gjithashtu, ka t\u00eb drejt\u00ebn t\u00eb publikoj\u00eb edhe materiale t\u00eb tjera, jo t\u00eb detyrueshme p\u00ebr zbatim, me karakter dhe q\u00ebllim informues, n\u00eb funksion t\u00eb mbajtjes s\u00eb kontabilitetit dhe hartimit t\u00eb pasqyrave financiare;<\/p>\n\n\n\n

\u00eb) t\u00eb botoj\u00eb Standardet Komb\u00ebtare t\u00eb Kontabilitetit dhe materiale t\u00eb tjera p\u00ebr zbatim n\u00eb lidhje me k\u00ebto standarde;<\/p>\n\n\n\n

f) t\u00eb monitoroj\u00eb zbatimin e standardeve t\u00eb kontabilitetit dhe raportimit financiar;<\/p>\n\n\n\n

g) t\u00eb organizoj\u00eb tryeza t\u00eb rrumbullak\u00ebta, seminare, konferenca dhe t\u00eb tjera t\u00eb ngjashme me to, me q\u00ebllim rritjen e transparenc\u00ebs p\u00ebrmes p\u00ebrfshirjes s\u00eb pal\u00ebve t\u00eb interesit n\u00eb procesin e p\u00ebrmir\u00ebsimit t\u00eb raportimit financiar, informimin e pal\u00ebve t\u00eb interesit p\u00ebr zhvillimet n\u00eb k\u00ebt\u00eb fush\u00eb, si dhe nxitjen e zbatimit korrekt t\u00eb SKK-ve\/SNRF-ve nga nj\u00ebsit\u00eb ekonomike.<\/p>\n\n\n\n

Neni 25<\/p>\n\n\n\n

P\u00ebrb\u00ebrja dhe mandati<\/strong><\/p>\n\n\n\n

1. K\u00ebshilli Komb\u00ebtar i Kontabilitetit p\u00ebrb\u00ebhet nga 7 an\u00ebtar\u00eb, prej t\u00eb cil\u00ebve:<\/p>\n\n\n\n

a) nj\u00eb an\u00ebtar propozohet nga organizata profesionale e auditimit ligjor;<\/p>\n\n\n\n

b) nj\u00eb an\u00ebtar propozohet nga shoqatat profesionale t\u00eb kontabilitetit;<\/p>\n\n\n\n

c) nj\u00eb an\u00ebtar propozohet nga dhomat e tregtis\u00eb (p\u00ebrfaq\u00ebsues t\u00eb nj\u00ebsive ekonomike t\u00eb m\u00ebdha ose nj\u00ebsive ekonomike me interes publik) ose nga shoqata e bankave;<\/p>\n\n\n\n

\u00e7) tre an\u00ebtar\u00eb propozohen nga ministria p\u00ebrgjegj\u00ebse p\u00ebr financat, ku nj\u00ebri prej t\u00eb cil\u00ebve \u00ebsht\u00eb p\u00ebrfaq\u00ebsues i struktur\u00ebs p\u00ebrgjegj\u00ebse p\u00ebr administrimin e t\u00eb ardhurave;<\/p>\n\n\n\n

d) nj\u00eb an\u00ebtar propozohet nga Bordi i Mbik\u00ebqyrjes Publike.<\/p>\n\n\n\n

2. An\u00ebtar\u00ebt e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit mandatohen me urdh\u00ebr t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

3. An\u00ebtar\u00ebt e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit kan\u00eb mandat 4-vje\u00e7ar dhe mund t\u00eb rimandatohen vet\u00ebm nj\u00eb her\u00eb me miratimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

4. Kandidat\u00ebt p\u00ebr an\u00ebtar\u00eb t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit duhet t\u00eb jen\u00eb persona me edukim n\u00eb fush\u00ebn e kontabilitetit dhe\/ose financ\u00ebs, si dhe ekspert\u00eb n\u00eb teorin\u00eb dhe metodologjin\u00eb e kontabilitetit ose praktikues n\u00eb fush\u00ebn e kontabilitetit.<\/p>\n\n\n\n

5. An\u00ebtar\u00ebt e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit, p\u00ebr realizimin e detyrave, angazhohen me koh\u00eb jo t\u00eb plot\u00eb pune.<\/p>\n\n\n\n

6. Veprimtarin\u00eb e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit e mb\u00ebshtet nj\u00eb struktur\u00eb administrative me personel t\u00eb pun\u00ebsuar. Struktura, organika, pagat p\u00ebr t\u00eb pun\u00ebsuarit dhe honoraret e an\u00ebtar\u00ebve t\u00eb k\u00ebtij k\u00ebshilli miratohen me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n

7. An\u00ebtarit t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit i hiqet mandati para p\u00ebrfundimit t\u00eb tij, me propozimin e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit, me urdh\u00ebr t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat, vet\u00ebm n\u00eb rastet kur ai:<\/p>\n\n\n\n

a) vdes;<\/p>\n\n\n\n

b) jep dor\u00ebheqjen;<\/p>\n\n\n\n

c) b\u00ebhet i paaft\u00eb p\u00ebr shkak s\u00ebmundjeje;<\/p>\n\n\n\n

\u00e7) kryen nj\u00eb vep\u00ebr penale;<\/p>\n\n\n\n

d) nuk p\u00ebrmbush k\u00ebrkesat e caktuara n\u00eb rregulloren e brendshme t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit.<\/p>\n\n\n\n

Neni 26<\/p>\n\n\n\n

Organizimi dhe funksionimi<\/strong><\/p>\n\n\n\n

1. Organizimi dhe funksionimi i K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit, k\u00ebrkesat e posa\u00e7me q\u00eb duhet t\u00eb p\u00ebrmbush\u00eb nj\u00eb kandidat p\u00ebr t\u00eb qen\u00eb an\u00ebtar i k\u00ebshillit, procedurat e p\u00ebrzgjedhjes dhe rastet e shkarkimit t\u00eb an\u00ebtar\u00ebve, procedurat p\u00ebr hartimin e standardeve kontab\u00ebl komb\u00ebtare dhe t\u00eb produkteve t\u00eb tjera, t\u00eb realizuara nga an\u00ebtar\u00ebt e k\u00ebtij k\u00ebshilli ose t\u00eb tret\u00ebt, p\u00ebrcaktohen n\u00eb rregulloren e funksionimit t\u00eb tij, e cila miratohet nga K\u00ebshilli i Ministrave.<\/p>\n\n\n\n

2. Kryetari dhe n\u00ebnkryetari i K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit zgjidhen nga an\u00ebtar\u00ebt e k\u00ebshillit, sipas procedurave t\u00eb p\u00ebrcaktuara n\u00eb rregulloren e brendshme.<\/p>\n\n\n\n

Neni 27<\/p>\n\n\n\n

 Raportimi<\/strong><\/p>\n\n\n\n

1. K\u00ebshilli Komb\u00ebtar i Kontabilitetit raporton me shkrim pran\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat, brenda 3-mujorit t\u00eb par\u00eb t\u00eb vitit pasardh\u00ebs, n\u00eb lidhje me veprimtarin\u00eb vjetore t\u00eb tij.<\/p>\n\n\n\n

2. Raporti, sipas pik\u00ebs 1, t\u00eb k\u00ebtij neni, ku trajtohen me holl\u00ebsi edhe problemet e konstatuara gjat\u00eb monitorimeve n\u00eb lidhje me p\u00ebrgatitjen e pasqyrave financiare, si dhe zgjidhjet e sugjeruara, i d\u00ebrgohet p\u00ebr informacion Bordit t\u00eb Mbik\u00ebqyrjes Publike, brenda afatit t\u00eb pik\u00ebs 1, t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

3. Raporti vjetor publikohet n\u00eb faqen zyrtare t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit brenda afatit t\u00eb p\u00ebrcaktuar n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

Neni 28<\/p>\n\n\n\n

Burimet e financimit<\/strong><\/p>\n\n\n\n

1. Veprimtaria e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit financohet nga buxheti i shtetit. Ai ka t\u00eb drejt\u00eb t\u00eb p\u00ebrdor\u00eb edhe t\u00eb ardhurat q\u00eb realizon nga pun\u00ebt q\u00eb kryen.<\/p>\n\n\n\n

2. K\u00ebshilli Komb\u00ebtar i Kontabilitetit mund t\u00eb p\u00ebrdor\u00eb financime, donacione apo sponsorizime nga subjektet dhe organizmat financiar\u00eb dhe profesional\u00eb vendas e t\u00eb huaj, n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi.<\/p>\n\n\n\n

Neni 29<\/p>\n\n\n\n

Shkeljet dhe d\u00ebnimet<\/strong><\/p>\n\n\n\n

Mosrespektimi i k\u00ebrkesave t\u00eb k\u00ebtij ligji, n\u00eb var\u00ebsi t\u00eb d\u00ebmit t\u00eb shkaktuar, \u00ebsht\u00eb objekt i masave administrative, civile ose penale, sipas legjislacionit n\u00eb fuqi.<\/p>\n\n\n\n

KREU V<\/p>\n\n\n\n

DISPOZITA KALIMTARE DHE T\u00cb FUNDIT<\/p>\n\n\n\n

Neni 30<\/p>\n\n\n\n

Aktet n\u00ebnligjore<\/strong><\/p>\n\n\n\n

Ngarkohet K\u00ebshilli i Ministrave q\u00eb, brenda 6 muajve nga data e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji, t\u00eb miratoj\u00eb aktet n\u00ebnligjore t\u00eb p\u00ebrcaktuara n\u00eb nenet 25, pika 6, dhe 26, pika 1, t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

Neni 31<\/p>\n\n\n\n

Dispozita kalimtare<\/strong><\/p>\n\n\n\n

1. Pavar\u00ebsisht nga p\u00ebrcaktimet e b\u00ebra n\u00eb nenin 25, pikat 1 dhe 2, hyrja n\u00eb fuqi e k\u00ebtij ligji nuk cenon mandatet e pap\u00ebrfunduara t\u00eb an\u00ebtar\u00ebve t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit, t\u00eb cil\u00ebt vazhdojn\u00eb t\u00eb jen\u00eb pjes\u00eb e tij deri n\u00eb miratimin e rregullores s\u00eb funksionimit t\u00eb tij, sipas nenit 26, pika 1, dhe nxjerrjes s\u00eb urdhrit t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat, sipas nenit 25, pika 2, t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

N\u00eb rast rimandatimi, sipas nenit 25, pika 3, t\u00eb k\u00ebtij ligji, kufizimet e rip\u00ebrt\u00ebritjes s\u00eb mandateve t\u00eb an\u00ebtar\u00ebve t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit llogariten q\u00eb nga koha kur organi p\u00ebrkat\u00ebs \u00ebsht\u00eb ngritur dhe ka funksionuar p\u00ebr her\u00eb t\u00eb par\u00eb.<\/p>\n\n\n\n

2. Pavar\u00ebsisht nga p\u00ebrcaktimet e b\u00ebra n\u00eb nenin 25, pika 6, t\u00eb k\u00ebtij ligji, hyrja n\u00eb fuqi e k\u00ebtij ligji nuk cenon\/nd\u00ebrpret marr\u00ebdh\u00ebniet e pun\u00ebsimit t\u00eb struktur\u00ebs administrative q\u00eb mb\u00ebshtet K\u00ebshillin Komb\u00ebtar t\u00eb Kontabilitetit.<\/p>\n\n\n\n

3. Me hyrjen n\u00eb fuqi t\u00eb k\u00ebtij ligji, K\u00ebshilli Komb\u00ebtar i Kontabilitetit merr masat e nevojshme p\u00ebr rishikimin e standardeve kontab\u00ebl, sipas k\u00ebrkesave t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

Neni 32<\/p>\n\n\n\n

Shfuqizime<\/strong><\/p>\n\n\n\n

Ligji nr. 9228, dat\u00eb 29.4.2004<\/a>, \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d, i ndryshuar, si dhe aktet q\u00eb bien n\u00eb kund\u00ebrshtim me dispozitat e k\u00ebtij ligji shfuqizohen.<\/p>\n\n\n\n

Neni 33<\/p>\n\n\n\n

Hyrja n\u00eb fuqi<\/strong><\/p>\n\n\n\n

Ky ligj hyn n\u00eb fuqi n\u00eb dat\u00ebn 1 janar 2019.<\/p>\n\n\n\n

Miratuar n\u00eb dat\u00ebn 10.5.2018<\/p>\n\n\n\n

Shpallur me dekretin nr. 10786, dat\u00eb 17.5.2018 t\u00eb Presidentit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, Ilir Meta<\/strong><\/p>\n\n\n\n

ANEKSI 1                                                                                                                          (mij\u00eb lek\u00eb)<\/p>\n\n\n\n

Madh\u00ebsia<\/em><\/strong><\/em><\/strong><\/td>2019\u20132021<\/em><\/strong><\/em><\/strong><\/td>2022\u20132024<\/em><\/strong><\/em><\/strong><\/td>2025\u20132027<\/em><\/strong><\/em><\/strong><\/td>2028<\/em><\/strong><\/em><\/strong><\/td><\/tr>
Mikronj\u00ebsi<\/strong><\/strong><\/td><\/td><\/td><\/td><\/td><\/tr>
Aktivet<\/td>\u2264 15 000<\/td> \u2264 25 000<\/td>\u2264 35 000<\/td>\u2264 47 500<\/td><\/tr>
T\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi)<\/td>\u2264 30 000<\/td> \u2264 50 000<\/td>\u2264 70 000<\/td>\u2264 95 000<\/td><\/tr>
Numri i punonj\u00ebsve<\/td>\u2264 10<\/em><\/td>\u2264 10<\/em><\/td>\u2264 10<\/em><\/td>\u2264 10<\/em><\/td><\/tr>
Nj\u00ebsi ekonomike t\u00eb vogla<\/strong><\/strong><\/td><\/td><\/td><\/td><\/td><\/tr>
Aktivet<\/td>\u2264 150 000<\/td>\u2264 250 000<\/td>\u2264 350 000<\/td>\u2264 540 000<\/td><\/tr>
T\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi)<\/td>\u2264 300 000<\/td>\u2264 500 000<\/td>\u2264 700 000<\/td>\u2264 1 080 000<\/td><\/tr>
Numri i punonj\u00ebsve<\/td>\u2264 50<\/em><\/td>\u2264 50<\/em><\/td>\u2264 50<\/em><\/td>\u2264 50<\/em><\/td><\/tr>
Nj\u00ebsi ekonomike t\u00eb mesme<\/strong><\/strong><\/td><\/td><\/td><\/td><\/td><\/tr>
Aktivet<\/td>\u2264 750 000<\/td>\u2264 1 250 000<\/td>\u2264 2 000 000<\/td>\u2264 2 700 000<\/td><\/tr>
T\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi)<\/td>\u2264 1 500 000<\/td>\u2264 2 500 000<\/td>\u2264 4 000 000<\/td>\u2264 5 400 000<\/td><\/tr>
Numri i punonj\u00ebsve<\/td>\u2264 250<\/em><\/td>\u2264 250<\/em><\/td>\u2264 250<\/em><\/td>\u2264 250<\/em><\/td><\/tr>
Nj\u00ebsi ekonomike t\u00eb m\u00ebdha <\/strong><\/strong><\/td><\/td><\/td><\/td><\/td><\/tr>
Aktivet<\/td>\u2265 750 000<\/td>\u2265 1 250 000<\/td>\u2265 2 000 000<\/td>\u2265 2 700 000<\/td><\/tr>
T\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi)<\/td>\u2265 1 500 000<\/td>\u2265 2 500 000<\/td>\u2265 4 000 000<\/td>\u2265 5 400 000<\/td><\/tr>
Numri i punonj\u00ebsve<\/td>\u2265 <\/em>250<\/em><\/td>\u2265 <\/em>250<\/em><\/td>\u2265 <\/em>250<\/em><\/td>\u2265 <\/em>250<\/em><\/td><\/tr>
Grupe t\u00eb vogla<\/strong><\/strong><\/td><\/td><\/td><\/td><\/td><\/tr>
Aktivet<\/td>\u2264 150 000<\/td>\u2264 250 000<\/td>\u2264 350 000<\/td>\u2264 540 000<\/td><\/tr>
T\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi)<\/td>\u2264 300 000<\/td>\u2264 500 000<\/td>\u2264 700 000<\/td>\u2264 1 080 000<\/td><\/tr>
Numri i punonj\u00ebsve<\/td>\u2264 50<\/em><\/td>\u2264 50<\/em><\/td>\u2264 50<\/em><\/td>\u2264 50<\/em><\/td><\/tr>
Grupe t\u00eb mesme<\/strong><\/strong><\/td><\/td><\/td><\/td><\/td><\/tr>
Aktivet<\/td>\u2264 750 000<\/td>\u2264 1 250 000<\/td>\u2264 2 000 000<\/td>\u2264 2 700 000<\/td><\/tr>
T\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi)<\/td>\u2264 1 500 000<\/td>\u2264 2 500 000<\/td>\u2264 4 000 000<\/td>\u2264 5 400 000<\/td><\/tr>
Numri i punonj\u00ebsve<\/td>\u2264 250<\/em><\/td>\u2264 250<\/em><\/td>\u2264 250<\/em><\/td>\u2264 250<\/em><\/td><\/tr>
Grupe t\u00eb m\u00ebdha<\/strong><\/strong><\/td><\/td><\/td><\/td><\/td><\/tr>
Aktivet<\/td>\u2265 750 000<\/td>\u2265 1 250 000<\/td>\u2265 2 000 000<\/td>\u2265 2 700 000<\/td><\/tr>
T\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi)<\/td>\u2265 1 500 000<\/td>\u2265 2 500 000<\/td>\u2265 4 000 000<\/td>\u2265 5 400 000<\/td><\/tr>
Numri i punonj\u00ebsve<\/td>\u2265 <\/em>250<\/em><\/td>\u2265 <\/em>250<\/em><\/td>\u2265 <\/em>250<\/em><\/td>\u2265 <\/em>250<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\n\n\n\n

            [1]<\/strong> Ky ligj \u00ebsht\u00eb p\u00ebrafruar pjes\u00ebrisht me Direktiv\u00ebn 2013\/34\/BE t\u00eb Parlamentit Evropian dhe K\u00ebshillit, dat\u00eb 26 qershor 2013, \u201cMbi pasqyrat financiare vjetore, pasqyrat financiare t\u00eb konsoliduara dhe raportet p\u00ebrkat\u00ebse t\u00eb llojeve t\u00eb caktuara t\u00eb nd\u00ebrmarrjeve\u201d, q\u00eb ndryshon Direktiv\u00ebn 2006\/43\/KE t\u00eb Parlamentit Evropian dhe t\u00eb K\u00ebshillit dhe shfuqizon Direktivat e K\u00ebshillit 78\/660\/KEE dhe 83\/349\/KEE\u201d, e ndryshuar me Direktiv\u00ebn 2014\/95\/BE t\u00eb Parlamentit Evropian dhe K\u00ebshillit, dat\u00eb 22 tetor 2014 dhe Direktiv\u00ebn e K\u00ebshillit 2014\/102\/BE, dat\u00eb 7 n\u00ebntor 2014. Numri CELEX 32013L0034, Fletorja Zyrtare e Bashkimit Evropian, Seria L, nr. 182, dat\u00eb 29.6.2013, faqe 19<\/em>\u201376.<\/em><\/p>\n\n\n\n

Shkarko<\/p>\n\n\n\n

ligj-2018-05-10-25<\/a>Download<\/a><\/div>\n\n\n\n

Burimi: Fletore Zytare<\/a><\/p>\n\n\n

Keni nj\u00eb Pyetje?<\/h3>

Mos hezitoni t\u00eb kontaktoni<\/a> me ne. Ne jemi nj\u00eb skuad\u00ebr ekspert\u00ebsh dhe do t\u00eb jemi t\u00eb lumtur q\u00eb t\u00eb flasim me ju. <\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

LIGJ Nr. 25\/2018 P\u00cbR KONTABILITETIN DHE PASQYRAT FINANCIARE N\u00eb mb\u00ebshtetje t\u00eb neneve 78 dhe 83, pika 1, t\u00eb Kushtetut\u00ebs, me propozimin e K\u00ebshillit t\u00eb Ministrave, KUVENDI I REPUBLIK\u00cbS S\u00cb SHQIP\u00cbRIS\u00cb VENDOSI: KREU I DISPOZITA T\u00cb P\u00cbRGJITHSHME Neni 1 Objekti Ky ligj p\u00ebrcakton parimet dhe rregullat e p\u00ebrgjithshme p\u00ebr hartimin dhe p\u00ebrb\u00ebr\u00ebsit e pasqyrave financiare, p\u00ebrcaktimin […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":18481,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-18398","page","type-page","status-publish","hentry"],"yoast_head":"\nLigji P\u00ebr Kontabilitetin dhe Pasqyrat Financiare - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/finanza-contabilita\/principi-contabili-nazionali\/ligji-per-kontabilitetin-dhe-pasqyrat-financiare\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ligji P\u00ebr Kontabilitetin dhe Pasqyrat Financiare - 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