{"id":18532,"date":"2023-12-06T19:41:22","date_gmt":"2023-12-06T19:41:22","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=18532"},"modified":"2023-12-06T20:44:03","modified_gmt":"2023-12-06T20:44:03","slug":"skk-03-instrumentet-financiare-i-permiresuar","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/finance-kontabilitet\/standardet-kombetare-te-kontabilitetit\/skk-03-instrumentet-financiare-i-permiresuar\/","title":{"rendered":"SKK 03 Instrumentet Financiare – i p\u00ebrmir\u00ebsuar"},"content":{"rendered":"
Home page<\/a><\/span> | Finanza e contabilit\u00e0<\/a><\/span> | Principi contabili nazionali<\/a><\/span> | SKK 03 Instrumentet Financiare – i p\u00ebrmir\u00ebsuar<\/span><\/span><\/div>\n\n\n

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OBJEKTIVI DHE BAZAT E P\u00cbRGATITJES<\/h2>\n\n\n\n

1. Objektivi i Standardit Komb\u00ebtar t\u00eb Kontabilitetit 3, Instrumentet financiare (\u201eSKK 3\u201f ose \u201eStandardi\u201f), i nxjerr\u00eb e miratuar nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit dhe shpallur nga Ministria e Financ\u00ebs, i ndryshuar, \u00ebsht\u00eb dh\u00ebnia e parimeve t\u00eb njohjes, matjes dhe vler\u00ebsimit t\u00eb m\u00ebpassh\u00ebm t\u00eb instrumenteve financiare si dhe t\u00eb shpjegimeve t\u00eb nevojshme n\u00eb pasqyrat financiare t\u00eb p\u00ebrgatitura n\u00eb p\u00ebrputhje me Standardet Komb\u00ebtare t\u00eb Kontabilitetit. K\u00ebto standarde bazohen n\u00eb parimet e kontabilitetit dhe raportimit, t\u00eb pranuara n\u00eb shkall\u00eb nd\u00ebrkomb\u00ebtare, k\u00ebrkesat e p\u00ebrgjithshme t\u00eb t\u00eb cilave p\u00ebrshkruhen n\u00eb Ligjin nr. 9228, \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d, publikuar n\u00eb prill 2004, i ndryshuar.<\/p>\n\n\n\n

2. SKK 3 mb\u00ebshtetet n\u00eb standardin nd\u00ebrkomb\u00ebtar t\u00eb kontabilitetit SNK 32, Instrumentet financiare: paraqitja dhe SNK 39, Instrumentet financiare: njohja dhe matja. SKK 3 \u00ebsht\u00eb ndryshuar p\u00ebr t\u201fu b\u00ebr\u00eb i krahasuesh\u00ebm me Seksionin 11 Instrumentet Financiare Baz\u00eb t\u00eb Standardit Nd\u00ebrkomb\u00ebtar t\u00eb Raportimit Financiar p\u00ebr Nj\u00ebsit\u00eb Ekonomike t\u00eb Vogla dhe t\u00eb Mesme (SNRF p\u00ebr NVM). Nj\u00eb tabel\u00eb korresponduese e paragraf\u00ebve t\u00eb SNRF p\u00ebr NVM \u00ebsht\u00eb dh\u00ebn\u00eb n\u00eb paragrafin 45. P\u00ebr rastet q\u00eb nuk jan\u00eb trajtuar n\u00eb m\u00ebnyr\u00eb t\u00eb drejtp\u00ebrdrejt\u00eb nga SKK 3 ose ndonj\u00eb SKK tjet\u00ebr, drejtuesit e nj\u00ebsis\u00eb ekonomike raportuese duhet q\u00eb, me miratimin e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit, t\u00eb aplikojn\u00eb politika t\u00eb tilla q\u00eb sigurojn\u00eb nj\u00eb pasqyrim t\u00eb v\u00ebrtet\u00eb e t\u00eb besuesh\u00ebm t\u00eb pozicionit financiar, performanc\u00ebs financiare dhe ndryshimeve t\u00eb fluksit t\u00eb mjeteve monetare t\u00eb nj\u00ebsis\u00eb ekonomike, si\u00e7 k\u00ebrkohet n\u00eb nenin 9 t\u00eb Ligjit nr. 9228. \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d, nxjerr\u00eb n\u00eb prill 2004, i ndryshuar.<\/p>\n\n\n\n

3. Pasqyrat financiare do t\u00eb p\u00ebrgatiten mbi baz\u00ebn e konceptit t\u00eb materialitetit. Standardet Komb\u00ebtare t\u00eb Kontabilitetit nuk do t\u00eb
zbatohen p\u00ebr z\u00ebrat jomaterial\u00eb. Parimi i materialitetit p\u00ebrkufizohet dhe sqarohet n\u00eb paragraf\u00ebt 40 deri 90 t\u00eb SKK 1.<\/p>\n\n\n\n

FUSHA E ZBATIMIT<\/h2>\n\n\n\n

4. Ky Standard do t\u00eb zbatohet p\u00ebr kontabilizimin e instrumenteve t\u00eb m\u00ebposhtme financiare:<\/p>\n\n\n\n

(a) mjetet monetare.
(b) nj\u00eb instrument borxhi (si llogari, d\u00ebftes\u00eb ose hua e ark\u00ebtueshme ose e pagueshme) q\u00eb plot\u00ebsojn\u00eb kushtet n\u00eb paragrafin 7.
(c) nj\u00eb zotim p\u00ebr t\u00eb marr\u00eb nj\u00eb hua e cila:
(i) nuk mund t\u00eb paguhet n\u00eb para, dhe
(ii) kur zotimi realizohet, pritet q\u00eb ai t\u00eb plot\u00ebsoj\u00eb kushtet e dh\u00ebna n\u00eb paragrafin 7.<\/p>\n\n\n\n

5. Shembuj t\u00eb instrumentave financiar\u00eb q\u00eb plot\u00ebsojn\u00eb kushtet e paragrafit 4 m\u00eb sip\u00ebr p\u00ebrfshijn\u00eb:<\/p>\n\n\n\n

(a) mjetet monetare.
(b) depozita pa afat dhe depozita me afat fiks ku nj\u00ebsia ekonomike \u00ebsht\u00eb depozituesi (psh llogarit\u00eb bankare).
(c) letra tregtare dhe kambiale tregtare.
(d) llogari, d\u00ebftesa dhe hua t\u00eb ark\u00ebtueshme dhe t\u00eb pagueshme.
(e) obligacione dhe instrumenta t\u00eb ngjashme borxhi.
(f) zotim p\u00ebr t\u00eb marr\u00eb nj\u00eb hua n\u00ebse zotimi nuk mund t\u00eb paguhet n\u00eb mjete monetare.<\/p>\n\n\n\n

6. Ky Standard nuk do t\u00eb zbatohet p\u00ebr instrumentet e m\u00ebposhtme financiare:<\/p>\n\n\n\n

(a) investimet n\u00eb filiale, pjes\u00ebmarrje dhe sip\u00ebrmarrje t\u00eb p\u00ebrbashk\u00ebta q\u00eb jan\u00eb kontabilizuar n\u00eb p\u00ebrputhje me SKK 14 Trajtimi kontabel i investimeve n\u00eb sip\u00ebrmarrje dhe sip\u00ebrmarrje t\u00eb p\u00ebrbashk\u00ebta.
(b) instrumenta financiar\u00eb q\u00eb plot\u00ebsojn\u00eb kriteret e kapitalit t\u00eb vet t\u00eb nj\u00eb nj\u00ebsie ekonomike.
(c) qirat\u00eb, p\u00ebr t\u00eb cilat zbatohet SKK 7 Kontabilizimi i Qirave. Gjithsesi, k\u00ebrkesat e \u00e7regjistrimit n\u00eb paragraf\u00ebt 33-35 zbatohen p\u00ebr \u00e7regjistrimin e qirave t\u00eb ark\u00ebtueshme t\u00eb njohura nga nj\u00eb qiradh\u00ebn\u00ebs dhe qirave t\u00eb pagueshme t\u00eb njohura nga nj\u00eb qiramarr\u00ebs.
(d) t\u00eb drejtat dhe detyrimet e punonj\u00ebsve sipas planeve t\u00eb p\u00ebrfitimeve t\u00eb punonj\u00ebsve.
(e) investimeve n\u00eb aksione preferenciale t\u00eb pakonvertueshme dhe t\u00eb pashitshme dhe n\u00eb aksione t\u00eb zakonshme t\u00eb pashitshme t\u00eb cilat tregtohen ne burs\u00eb<\/p>\n\n\n\n

7. Nj\u00eb instrument borxhi q\u00eb plot\u00ebson t\u00eb gjitha kushtet e dh\u00ebna n\u00eb (a)\u2013(d) m\u00eb posht\u00eb duhet t\u00eb kontabilizohet n\u00eb p\u00ebrputhje me k\u00ebt\u00eb
Standard:<\/p>\n\n\n\n

(a) P\u00ebrfitimet e mbajt\u00ebsit jan\u00eb n\u00eb form\u00ebn e:
(i) nj\u00eb shume fikse;
(ii) nj\u00eb norme fikse kthimi p\u00ebrgjat\u00eb jet\u00ebs s\u00eb instrumentit;
(iii) nj\u00eb kthimi variab\u00ebl q\u00eb, p\u00ebrgjat\u00eb jet\u00ebs s\u00eb instrumentit, \u00ebsht\u00eb i barabart\u00eb me nj\u00eb norm\u00eb interesi t\u00eb vetme t\u00eb kuotuar (si LIBOR- i); ose
(b) Nuk ka asnj\u00eb kusht kontraktual q\u00eb mund t\u00eb sjell\u00eb humbjen, p\u00ebr mbajt\u00ebsin, t\u00eb shum\u00ebs s\u00eb principalit ose t\u00eb interesit t\u00eb periudh\u00ebs aktuale ose periudhave t\u00eb m\u00ebparshme. Fakti q\u00eb nj\u00eb instrument borxhi \u00ebsht\u00eb i varur nga instrumenta t\u00eb tjer\u00eb borxhi nuk \u00ebsht\u00eb nj\u00eb shembull i nj\u00eb kushti t\u00eb till\u00eb kontraktual.
(c) Kushtet kontraktuale q\u00eb e lejojn\u00eb emetuesin (debitorin) t\u00eb parapaguaj\u00eb nj\u00eb instrument borxhi ose q\u00eb e lejojn\u00eb mbajt\u00ebsin (kreditorin) t\u201eia shes\u00eb mbrapsht emetuesit at\u00eb p\u00ebrpara maturimit, nuk jan\u00eb kusht\u00ebzuese nga ngjarje t\u00eb ardhshme.
(d) Nuk ka kthime t\u00eb kusht\u00ebzuara ose kushte ripagese p\u00ebrve\u00e7 norm\u00ebs variab\u00ebl t\u00eb kthimit t\u00eb p\u00ebrshkruar n\u00eb (a) dhe kushteve t\u00eb parapagimit t\u00eb p\u00ebrshkruar n\u00eb (c).<\/p>\n\n\n\n

8. Shembuj t\u00eb instrumentave financiar\u00eb q\u00eb normalisht i plot\u00ebsojn\u00eb kushtet e dh\u00ebna n\u00eb paragrafin 7 jan\u00eb:<\/p>\n\n\n\n

(a) k\u00ebrkesa tregtare t\u00eb ark\u00ebtueshme dhe t\u00eb pagueshme, dhe hua nga bankat ose pal\u00eb t\u00eb treta.
(b) detyrime t\u00eb pagueshme n\u00eb nj\u00eb monedh\u00eb t\u00eb huaj. Gjithsesi, \u00e7do ndryshim n\u00eb detyrimet e pagueshme p\u00ebr shkak t\u00eb nj\u00eb ndryshimi n\u00eb kursin e k\u00ebmbimit njihet n\u00eb fitim ose humbje si\u00e7 k\u00ebrkohet nga SKK 12 Efekti i ndryshimeve t\u00eb kurseve t\u00eb k\u00ebmbimit.
(c) hua t\u00eb marra nga\/p\u00ebr filialet ose pjes\u00ebmarrjet q\u00eb jan\u00eb t\u00eb pagueshme kur k\u00ebrkohen.
(d) nj\u00eb instrument borxhi q\u00eb b\u00ebhet menj\u00ebher\u00eb i ark\u00ebtuesh\u00ebm n\u00ebse emetuesi nuk shlyen nj\u00eb pages\u00eb interesi ose principali (nj\u00eb kriter i till\u00eb nuk \u00ebsht\u00eb n\u00eb kund\u00ebrshti me paragrafin 7)<\/p>\n\n\n\n

9. Shembuj t\u00eb instrumentave financiar\u00eb q\u00eb nuk i plot\u00ebsojn\u00eb kushtet e dh\u00ebna n\u00eb paragrafin 7, dhe q\u00eb rrjedhimisht jan\u00eb jasht\u00eb fush\u00ebs s\u00eb
zbatimit t\u00eb k\u00ebtij Standardi, jepen n\u00eb vijim:<\/p>\n\n\n\n

(a) nj\u00eb investim n\u00eb instrumentat e kapitalit t\u00eb nj\u00eb nj\u00ebsie tjet\u00ebr.
(b) nj\u00eb kontrat\u00eb shk\u00ebmbimi (S\u00cbAP) nga e cila p\u00ebrfitohet nj\u00eb fluks monetar q\u00eb \u00ebsht\u00eb pozitiv ose negativ, ose nj\u00eb zotim i ardhsh\u00ebm p\u00ebr t\u00eb bler\u00eb nj\u00eb mall apo nj\u00eb instrument financiar q\u00eb mund t\u00eb paguhet n\u00eb para, dhe q\u00eb, n\u00eb momentin e pages\u00ebs, mund t\u00eb rezultoj\u00eb n\u00eb flukse monetare pozitive ose negative (shih paragrafin 7 (a)).
(c) opsionet dhe kontratat e ardhshme, pasi p\u00ebrfitimet p\u00ebr mbajt\u00ebsin nuk jan\u00eb fikse dhe k\u00ebshtu nuk plot\u00ebsohet kushti i k\u00ebrkuar n\u00eb paragrafin 7 (a).
(d) investimet n\u00eb instrumente borxhi t\u00eb konvertueshme, pasi p\u00ebrfitimi p\u00ebr mbajt\u00ebsin mund t\u00eb varioj\u00eb m\u00eb tep\u00ebr sipas \u00e7mimit t\u00eb aksioneve t\u00eb kapitalit t\u00eb emetuesit sesa sipas normave t\u00eb interesit n\u00eb treg.
(e) nj\u00eb hua e ark\u00ebtueshme nga nj\u00eb pal\u00eb e tret\u00eb q\u00eb i jep pal\u00ebs s\u00eb tret\u00eb t\u00eb drejt\u00ebn ose detyrimin p\u00ebr t\u00eb parapaguar n\u00ebse dispozitat fiskale ose k\u00ebrkesat e kontabilitetit ndryshojn\u00eb, sepse nj\u00eb hua e till\u00eb nuk plot\u00ebson kushtin e dh\u00ebn\u00eb n\u00eb paragrafin 7 (c).<\/p>\n\n\n\n

P\u00cbRKUFIZIMET KRYESORE<\/h2>\n\n\n\n

10. P\u00ebrkufizimet e m\u00ebposhtme p\u00ebrdoren n\u00eb k\u00ebt\u00eb Standard me kuptimet e specifikuara m\u00eb posht\u00eb:<\/p>\n\n\n\n

Instrument financiar \u00ebsht\u00eb \u00e7do kontrat\u00eb q\u00eb krijon nj\u00eb aktiv financiar p\u00ebr nj\u00eb nj\u00ebsi ekonomike, si dhe nj\u00eb detyrim financiar ose instrument kapitali p\u00ebr nj\u00eb nj\u00ebsi ekonomike tjet\u00ebr.<\/p>\n\n\n\n

Instrument kapitali \u00ebsht\u00eb \u00e7do kontrat\u00eb q\u00eb evidenton nj\u00eb interes t\u00eb mbetur n\u00eb aktivet neto t\u00eb nj\u00ebsis\u00eb ekonomike t\u00eb investuar (p\u00ebr shembull nj\u00eb aksion).<\/p>\n\n\n\n

Aktivi financiar \u00ebsht\u00eb \u00e7do aktiv q\u00eb \u00ebsht\u00eb:
(a) par\u00e0;
(b) nj\u00eb e drejt\u00eb kontraktuale p\u00ebr t\u00eb marr\u00eb par\u00e0 ose nj\u00eb aktiv tjet\u00ebr financiar nga nj\u00eb nj\u00ebsi ekonomike tjet\u00ebr (p\u00ebr shembull, k\u00ebrkesat p\u00ebr t’u ark\u00ebtuar)
Detyrimi financiar \u00ebsht\u00eb detyrimi kontraktual:
(a) p\u00ebr t\u00eb dh\u00ebn\u00eb par\u00e0 ose nj\u00eb aktiv tjet\u00ebr financiar t\u00eb nj\u00eb nj\u00ebsi ekonomike tjet\u00ebr (p\u00ebr shembull detyrimi ndaj nj\u00eb furnitori) Kostoja \u00ebsht\u00eb:
(a) vlera e drejt\u00eb e paras\u00eb ose e ekuivalenteve t\u00eb saj t\u00eb paguara ose vlera e drejt\u00eb e shp\u00ebrblimeve t\u00eb dh\u00ebna p\u00ebr t\u00eb bler\u00eb nj\u00eb aktiv n\u00eb koh\u00ebn e blerjes ose t\u00eb nd\u00ebrtimit t\u00eb tij
(b) shuma e paras\u00eb ose e ekuivalenteve t\u00eb saj t\u00eb ark\u00ebtuara ose vlera e drejt\u00eb e shp\u00ebrblimeve t\u00eb marra p\u00ebr t\u00eb shitur nj\u00eb detyrim n\u00eb koh\u00ebn e shitjes ose likuidimit t\u00eb tij.
Kostoja e amortizuar \u00ebsht\u00eb kostoja fillestare e nj\u00eb aktivi ose detyrimi financiar, e cila rregullohet, n\u00ebse \u00ebsht\u00eb e nevojshme, me shumat e m\u00ebposhtme:
(a) shlyerjet e principalit (p\u00ebr shembull, n\u00eb rastin e nj\u00eb huaje t\u00eb marr\u00eb apo t\u00eb dh\u00ebn\u00eb);
(b) amortizimi i akumuluar i ndonj\u00eb diference mes shum\u00ebs fillestare dhe shum\u00ebs n\u00eb maturim (p\u00ebr shembull, n\u00eb rastin e obligacioneve), duke p\u00ebrdorur metod\u00ebn e interesit efektiv
(c) zvog\u00eblimi i mundsh\u00ebm p\u00ebr shkak t\u00eb p\u00ebrkeq\u00ebsimit ose t\u00eb pamund\u00ebsis\u00eb s\u00eb ark\u00ebtimit (n\u00eb rastin e aktiveve financiare t\u00eb paark\u00ebtueshme).
Metoda e norm\u00ebs s\u00eb interesit efektiv \u00ebsht\u00eb nj\u00eb metod\u00eb p\u00ebr llogaritjen e kostos s\u00eb amortizuar t\u00eb nj\u00eb aktivi apo detyrimi financiar, duke p\u00ebrdorur norm\u00ebn e interesit efektiv.
Norma e interesit efektiv \u00ebsht\u00eb norma me t\u00eb cil\u00ebn skontohen ekzakt\u00ebsisht flukset e p\u00ebrllogaritura t\u00eb ardhshme t\u00eb paras\u00eb s\u00eb nj\u00eb aktivi ose t\u00eb nj\u00eb detyrimi financiar, n\u00eb vler\u00ebn kontab\u00ebl t\u00eb aktivit, ose detyrimit financiar. Llogaritja e norm\u00ebs s\u00eb interesit efektiv p\u00ebrfshin t\u00eb gjitha kostot e transaksioneve, t\u00eb paguara ose t\u00eb marra, n\u00eb lidhje me aktivin ose detyrimin financiar, si dhe t\u00eb gjitha primet dhe zbritjet e tjera.
Kostot e transaksioneve jan\u00eb kosto shtes\u00eb, t\u00eb cilat lidhen me blerjen, emetimin ose likuidimin e nj\u00eb aktivi ose detyrimi financiar. Kostot shtes\u00eb jan\u00eb kosto t\u00eb tilla, t\u00eb cilat nuk ndodhin n\u00ebse nuk kryhet blerja, emetimi ose likuidimi.<\/p>\n\n\n\n

NJOHJA DHE MATJA E INSTRUMENTEVE FINANCIARE<\/h2>\n\n\n\n

Njohja e aktiveve dhe detyrimeve financiare<\/h3>\n\n\n\n

11 Nj\u00eb nj\u00ebsi duhet t\u00eb njoh\u00eb nj\u00eb aktiv financiar ose nj\u00eb detyrim financiar vet\u00ebm kur nj\u00ebsia b\u00ebhet pjes\u00eb e kushteve kontraktuale t\u00eb
instrumentit.<\/p>\n\n\n\n

Matja fillestare<\/h3>\n\n\n\n

12 Kur nj\u00eb aktiv financiar ose nj\u00eb detyrim financiar njihet fillimisht, nj\u00eb nj\u00ebsi duhet ta mas\u00eb at\u00eb me kostot e transaksionit(duke
p\u00ebrfshir\u00eb edhe \u00e7mimin e trasaksionit) p\u00ebrve\u00e7 rasteve kur marr\u00ebveshja p\u00ebrb\u00ebn n\u00eb thelb, nj\u00eb transaksion financiar. Nj\u00eb transaksion financiar mund t\u00eb jet\u00eb, p\u00ebr shembull, kur shiten mallra apo sh\u00ebrbime dhe kur pagesa shtyhet p\u00ebrtej afateve normale t\u00eb tregtis\u00eb ose kur ajo \u00ebsht\u00eb financuar me nj\u00eb norm\u00eb interesi q\u00eb nuk \u00ebsht\u00eb nj\u00eb norm\u00eb tregu. N\u00ebse marr\u00ebveshja p\u00ebrb\u00ebn nj\u00eb transaksion financiar, nj\u00ebsia duhet t\u00eb mas\u00eb aktivin financiar ose detyrimin financiar me vler\u00ebn aktuale t\u00eb pagesave t\u00eb ardhshme t\u00eb skontuara me norm\u00ebn e interesit t\u00eb tregut p\u00ebr nj\u00eb instrument t\u00eb ngjash\u00ebm borxhi.<\/p>\n\n\n\n

13. Shembuj t\u00eb matjes s\u00eb aktiveve financiare jepen n\u00eb vijim:<\/p>\n\n\n\n

P\u00ebr nj\u00eb hua afatgjat\u00eb dh\u00ebn\u00eb nj\u00eb nj\u00ebsie tjet\u00ebr, njihet nj\u00eb shum\u00eb e ark\u00ebtueshme me vler\u00ebn aktuale t\u00eb mjeteve monetare t\u00eb ark\u00ebtueshme (duke p\u00ebrfshir\u00eb pagesat e interesit dhe principalit) nga ajo nj\u00ebsi.<\/p>\n\n\n\n

P\u00ebr mallrat, produktet dhe sh\u00ebrbimet e shitura nj\u00eb klienti me nj\u00eb kredi afatshkurt\u00ebr, njihet nj\u00eb llogari e ark\u00ebtueshme me vler\u00ebn e paskontuar t\u00eb mjeteve monetare t\u00eb ark\u00ebtueshme nga ajo nj\u00ebsi, q\u00eb \u00ebsht\u00eb normalisht \u00e7mimi i fatur\u00ebs.<\/p>\n\n\n\n

P\u00ebr nj\u00eb produkt t\u00eb shitur nj\u00eb klienti me nj\u00eb kredi dyvje\u00e7are pa interes, njihet nj\u00eb llogari e ark\u00ebtueshme me \u00e7mimin aktual t\u00eb shitjes p\u00ebr at\u00eb produkt. N\u00ebse \u00e7mimi normal i shitjes nuk dihet, ai mund t\u00eb vler\u00ebsohet si vlera aktuale e mjeteve monetare t\u00eb ark\u00ebtueshme t\u00eb skontuar duke p\u00ebrdorur norm\u00ebn mbizot\u00ebruese t\u00eb interesit n\u00eb treg p\u00ebr nj\u00eb k\u00ebrkes\u00eb t\u00eb ark\u00ebtueshme t\u00eb ngjashme.<\/p>\n\n\n\n

P\u00ebr nj\u00eb blerje n\u00eb para t\u00eb aksioneve t\u00eb zakonshme t\u00eb nj\u00eb nj\u00ebsie tjet\u00ebr, investimi duhet t\u00eb njihet me shum\u00ebn e mjeteve monetare t\u00eb paguara p\u00ebr t\u00eb bler\u00eb aksionet.<\/p>\n\n\n\n

14 Shembuj t\u00eb matjes s\u00eb detyrimeve financiare jepen n\u00eb vijim:<\/p>\n\n\n\n

P\u00ebr nj\u00eb hua t\u00eb marr\u00eb nga nj\u00eb bank\u00eb, njihet nj\u00eb llogari e pagueshme fillimisht me vler\u00ebn aktuale t\u00eb mjeteve monetare t\u00eb pagueshme ndaj bank\u00ebs (psh duke p\u00ebrfshir\u00eb pagesat e interesit dhe t\u00eb principalit).<\/p>\n\n\n\n

P\u00ebr mallrat, produktet e sh\u00ebrbimet e blera nga nj\u00eb furnizues me kredi afatshkurt\u00ebr, njihet nj\u00eb llogari e pagueshme me shum\u00ebn e paskontuar q\u00eb i detyrohet furnizuesit, q\u00eb \u00ebsht\u00eb zakonisht \u00e7mimi i fatur\u00ebs.<\/p>\n\n\n\n

Vler\u00ebsimi i m\u00ebpassh\u00ebm<\/h3>\n\n\n\n

15. N\u00eb fund t\u00eb periudh\u00ebs raportuese, nj\u00eb nj\u00ebsi duhet t\u00eb mas\u00eb instrumentat financiar\u00eb si vijon (pa zbritur kostot e transaksionit q\u00eb nj\u00ebsia mund t\u00eb kryej\u00eb mbi shitjet apo t\u00eb tjera):<\/p>\n\n\n\n

(a) Instrumentat e borxhit q\u00eb plot\u00ebsojn\u00eb kushtet n\u00eb paragrafin 4(b) duhet t\u00eb maten me koston e amortizuar duke p\u00ebrdorur metod\u00ebn e interesit efektiv. Paragraf\u00ebt 16-21 japin udh\u00ebzime p\u00ebr p\u00ebrcaktimin e kostos s\u00eb amortizuar duke p\u00ebrdorur metod\u00ebn e interesit efektiv. Instrumentat e borxhit q\u00eb jan\u00eb t\u00eb klasifikuara si aktive afatshkurt\u00ebr ose detyrime afatshkurt\u00ebr duhet t\u00eb maten me shum\u00ebn e paskontuar t\u00eb mjeteve monetare ose shumave t\u00eb tjera t\u00eb pritshme p\u00ebr t\u201eu paguar ose ark\u00ebtuar (shih paragraf\u00ebt 22-27) p\u00ebrve\u00e7se kur marr\u00ebveshja p\u00ebrb\u00ebn, n\u00eb efekt, nj\u00eb transaksion financiar (shih paragrafin 12). N\u00ebse marr\u00ebveshja p\u00ebrb\u00ebn nj\u00eb transaksion financiar, nj\u00ebsia duhet ta mas\u00eb instrumentin e borxhit me vler\u00ebn aktuale t\u00eb pagesave t\u00eb ardhshme t\u00eb skontuara me nj\u00eb norm\u00eb tregu interesi p\u00ebr nj\u00eb instrument t\u00eb ngjash\u00ebm borxhi.
(b) Zotimet p\u00ebr t\u00eb marr\u00eb nj\u00eb hua q\u00eb plot\u00ebsojn\u00eb kushtet e dh\u00ebna n\u00eb paragrafin 4(c) duhet t\u00eb matet me kosto (q\u00eb ndonj\u00ebher\u00eb \u00ebsht\u00eb zero) minus zhvler\u00ebsimin.
Zhvler\u00ebsimi ose pambledhshm\u00ebria duhet t\u00eb vler\u00ebsohet p\u00ebr instrumentet financiar\u00eb te p\u00ebrshkruara n\u00eb (a) dhe (b) m\u00eb sip\u00ebr. Paragraf\u00ebt 22-27 japin udh\u00ebzime n\u00eb lidhje m\u00eb k\u00ebt\u00eb aspekt.<\/p>\n\n\n\n

Kosto e amortizuar dhe metoda e interesit efektiv<\/h3>\n\n\n\n

16. Kosto e amortizuar e nj\u00eb aktivi financiar ose detyrimi financiar n\u00eb \u00e7do dat\u00eb raportimi \u00ebsht\u00eb shuma e vlerave t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

(a) vlera me t\u00eb cil\u00ebn aktivi financiar ose detyrimi financiar jan\u00eb matur n\u00eb njohjen e tyre fillestare,
(b) minus \u00e7do pages\u00eb t\u00eb principalit,
(c) plus ose minus amortizimin e akumuluar, duke p\u00ebrdorur metod\u00ebn e interesit efektiv, t\u00eb diferenc\u00ebs mes vler\u00ebs n\u00eb njohje dhe vler\u00ebs n\u00eb maturim,
(d) minus, n\u00eb rastin e nj\u00eb aktivi financiar, \u00e7do pak\u00ebsim (direkt ose p\u00ebrmes p\u00ebrdorimit t\u00eb llogaris\u00eb s\u00eb zhvler\u00ebsimit) p\u00ebr zhvler\u00ebsimin ose pambledhshm\u00ebrin\u00eb.
Aktivet financiare dhe detyrimet financiare q\u00eb nuk kan\u00eb nj\u00eb norm\u00eb interesi t\u00eb deklaruar dhe jan\u00eb t\u00eb klasifikuara si aktive
afatshkurtra ose detyrime afatshkurtra, maten fillimisht me shum\u00ebn e paskontuar n\u00eb p\u00ebrputhje me paragrafin 15(a). N\u00eb k\u00ebto raste pika (c) m\u00eb sip\u00ebr nuk zbatohet.<\/p>\n\n\n\n

17. Metoda e interesit efektiv \u00ebsht\u00eb nj\u00eb metod\u00eb e llogaritjes s\u00eb kostos s\u00eb amortizuar t\u00eb nj\u00eb aktivi financiar ose nj\u00eb detyrimi financiar (ose
nj\u00eb grup aktivesh ose detyrimesh financiare) dhe e shp\u00ebrndarjes s\u00eb t\u00eb ardhurave t\u00eb interesit ose shpenzimeve t\u00eb interesit p\u00ebrgjat\u00eb periudh\u00ebs p\u00ebrkat\u00ebse. Norma e interesit efektiv \u00ebsht\u00eb norma q\u00eb i skonton ekzakt\u00ebsisht pagesat ose ark\u00ebtimet e ardhshme p\u00ebrgjat\u00eb jet\u00ebs s\u00eb pritshme t\u00eb instrumentit financiar, ose, kur \u00ebsht\u00eb e p\u00ebrshtatshme, p\u00ebrgjat\u00eb nj\u00eb periudhe m\u00eb t\u00eb shkurt\u00ebr, tek vlera kontab\u00ebl e aktivit financiar ose detyrimit financiar. Norma e interesit efektiv p\u00ebrcaktohet mbi baz\u00ebn e vler\u00ebs kontab\u00ebl t\u00eb aktivit financiar ose detyrimit financiar n\u00eb momentin e njohjes.<\/p>\n\n\n\n

Sipas metod\u00ebs s\u00eb interesit efektiv:
(a) kosto e amortizuar e nj\u00eb aktivi (detyrimi) financiar \u00ebsht\u00eb vlera aktuale e ark\u00ebtimeve (pagesave) t\u00eb ardhshme t\u00eb skontuara me norm\u00ebn e interesit efektiv, dhe
(b) shpenzimet (t\u00eb ardhurat) e interesit n\u00eb nj\u00eb periudh\u00eb t\u00eb caktuar jan\u00eb baraz me vler\u00ebn kontab\u00ebl t\u00eb detyrimit (aktivit) financiar n\u00eb fillim t\u00eb periudh\u00ebs shum\u00ebzuar me norm\u00ebn e interesit efektiv p\u00ebr periudh\u00ebn.
18 Kur llogarit norm\u00ebn e interesit efektiv, nj\u00eb nj\u00ebsi duhet t\u00eb parashikoj\u00eb flukset e mjeteve monetare duke marr\u00eb parasysh t\u00eb gjitha
kushtet kontraktuale t\u00eb instrumentit financiar (psh parapagimi) dhe humbjet e njohura financiare q\u00eb kan\u00eb ndodhur, por ajo nuk duhet t\u00eb marr\u00eb parasysh humbje t\u00eb ardhshme t\u00eb mundshme financiare q\u00eb nuk kan\u00eb ndodhur ende.<\/p>\n\n\n\n

19 Kur llogarit norm\u00ebn e interesit efektiv, nj\u00eb nj\u00ebsi duhet t\u00eb amortizoj\u00eb \u00e7do tarif\u00eb t\u00eb mundshme, detyrime financiare t\u00eb paguara ose t\u00eb
ark\u00ebtuara (si psh pik\u00ebt \u201ebonus\u201f), kostot e transaksionit dhe prime ose skonto t\u00eb tjera gjat\u00eb jet\u00ebs s\u00eb pritshme t\u00eb instrumentit, p\u00ebrve\u00e7 si vijon. Nj\u00ebsia duhet t\u00eb p\u00ebrdor\u00eb nj\u00eb periudh\u00eb m\u00eb t\u00eb shkurt\u00ebr n\u00ebse kjo \u00ebsht\u00eb periudha me t\u00eb cil\u00ebn lidhen tarifat, detyrimet financiare t\u00eb paguara ose t\u00eb ark\u00ebtuara, kostot e transaksionit, primet ose skontot. Ky do t\u00eb jet\u00eb rasti kur komponentit variab\u00ebl me t\u00eb cilin lidhen tarifat, detyrimet financiare t\u00eb paguara ose t\u00eb ark\u00ebtuara, kostot e transaksionit, primet ose skontot ri\u00e7mohen me normat e tregut p\u00ebrpara maturimit t\u00eb pritsh\u00ebm t\u00eb instrumentit. N\u00eb nj\u00eb rast t\u00eb till\u00eb, periudha e p\u00ebrshtatshme e amortizimit \u00ebsht\u00eb periudha deri ne dat\u00ebn e ri\u00e7mimit tjet\u00ebr.<\/p>\n\n\n\n

20 P\u00ebr aktive financiare dhe detyrime financiare me norm\u00eb variab\u00ebl, rivler\u00ebsimi periodik i flukseve t\u00eb mjeteve monetare me q\u00ebllim q\u00eb t\u00eb
reflektohen ndryshimet n\u00eb normat e interesit t\u00eb tregut, ndryshon norm\u00ebn e interesit efektiv. N\u00ebse nj\u00eb aktiv apo detyrim financiar me norm\u00eb variab\u00ebl njihet fillimisht me nj\u00eb vler\u00eb t\u00eb barabart\u00eb me principalin e ark\u00ebtuesh\u00ebm ose t\u00eb paguesh\u00ebm n\u00eb maturim, rivler\u00ebsimi i pagesave t\u00eb ardhshme t\u00eb interesit nuk ka ndonj\u00eb efekt dometh\u00ebn\u00ebs n\u00eb vler\u00ebn kontab\u00ebl t\u00eb aktivit ose detyrimit.<\/p>\n\n\n\n

21 N\u00ebse nj\u00eb nj\u00ebsi ekonomike rishikon vler\u00ebsimet e saj t\u00eb pagesave ose ark\u00ebtimeve, ajo duhet t\u00eb rregulloj\u00eb vler\u00ebn kontab\u00ebl t\u00eb aktivit financiar ose detyrimit financiar (ose nj\u00eb grup instrumentash financiar\u00eb) p\u00ebr t\u00eb reflektuar flukset e mjeteve monetare aktuale dhe t\u00eb
rishikuara. Nj\u00ebsia duhet te rillogaris\u00eb vler\u00ebn kontab\u00ebl duke llogaritur vler\u00ebn aktuale t\u00eb flukseve t\u00eb ardhshme t\u00eb rishikuara t\u00eb mjeteve monetare me norm\u00ebn fillestare t\u00eb interesit efektiv t\u00eb instrumentit financiar. Nj\u00ebsia duhet t\u00eb njoh\u00eb efektin si t\u00eb ardhur ose shpenzim n\u00eb fitim ose humbje n\u00eb dat\u00ebn e rishikimit.<\/p>\n\n\n\n

ZHVLER\u00cbSIMI I INSTRUMENTEVE FINANCIARE T\u00cb MATUR ME KOSTO OSE KOSTON E AMORTIZUAR<\/h2>\n\n\n\n

Njohja<\/h3>\n\n\n\n

22 N\u00eb fund t\u00eb \u00e7do periudhe raportimi, nj\u00eb nj\u00ebsi duhet t\u00eb vler\u00ebsoj\u00eb n\u00ebse ka nj\u00eb evidenc\u00eb objektive t\u00eb zhvler\u00ebsimit t\u00eb ndonj\u00eb aktivi
financiar q\u00eb matet me kosto ose me kosto t\u00eb amortizuar. N\u00ebse ka nj\u00eb evidenc\u00eb objektive t\u00eb zhvler\u00ebsimit, nj\u00ebsia duhet t\u00eb njoh\u00eb menj\u00ebher\u00eb nj\u00eb humbje nga zhvler\u00ebsimi n\u00eb fitim ose humbje.<\/p>\n\n\n\n

23 Evidenca objektive q\u00eb nj\u00eb aktiv financiar ose nj\u00eb grup aktivesh financiare jan\u00eb zhvler\u00ebsuar p\u00ebrfshin ngjarjet e m\u00ebposhtme t\u00eb cilat
vijn\u00eb n\u00eb v\u00ebmendjen e mbajt\u00ebsit t\u00eb aktivit:<\/p>\n\n\n\n

(a) v\u00ebshtir\u00ebsi financiare dometh\u00ebn\u00ebse t\u00eb emetuesit ose detyruesit.
(b) nj\u00eb shkelje kontrate, si mospages\u00eb ose pamund\u00ebsi pagese t\u00eb interesit ose principalit.
(c) kreditori, p\u00ebr arsye ekonomike ose ligjore q\u00eb lidhen me v\u00ebshtir\u00ebsin\u00eb financiare t\u00eb debitorit, i ofron k\u00ebtij t\u00eb fundit kon\u00e7esione q\u00eb kreditori nuk do t\u201fi ofronte n\u00eb kushte t\u00eb tjera.
(d) \u00ebsht\u00eb b\u00ebr\u00eb e mundshme q\u00eb debitori do t\u00eb kaloj\u00eb n\u00eb falimentim ose riorganizime t\u00eb tjera financiare.
(e) t\u00eb dh\u00ebnat tregojn\u00eb q\u00eb ka patur nj\u00eb r\u00ebnie t\u00eb matshme n\u00eb flukset e ardhshme t\u00eb vler\u00ebsuara t\u00eb mjeteve monetare nga nj\u00eb grup aktivesh financiare q\u00eb nga njohja e tyre, edhe pse r\u00ebnia nuk mund t\u00eb lidhet me nj\u00eb aktiv financiar t\u00eb caktuar brenda grupit, t\u00eb tilla si kushte ekonomike t\u00eb d\u00ebmshme komb\u00ebtare ose vendore ose ndryshime t\u00eb d\u00ebmshme n\u00eb industri.<\/p>\n\n\n\n

24 Faktor\u00eb t\u00eb tjer\u00eb mundet gjithashtu t\u00eb jen\u00eb evidenc\u00eb e zhvler\u00ebsimit, p\u00ebrfshir\u00eb ndryshime dometh\u00ebn\u00ebse me nj\u00eb efekt t\u00eb d\u00ebmsh\u00ebm q\u00ebkan\u00eb ndodhur n\u00eb mjediset teknologjike, t\u00eb tregut, ekonomike apo ligjore n\u00eb t\u00eb cilat vepron emetuesi.<\/p>\n\n\n\n

25 P\u00ebr q\u00ebllimin e zhvler\u00ebsimit, nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb vler\u00ebsoj\u00eb individualisht aktivet e m\u00ebposhtme financiare:<\/p>\n\n\n\n

(a) t\u00eb gjith\u00eb instrumentet e kapitalit t\u00eb investuara, pavar\u00ebsisht r\u00ebnd\u00ebsis\u00eb, dhe
(b) t\u00eb gjith\u00eb aktivet e tjera financiare q\u00eb jan\u00eb individualisht dometh\u00ebn\u00ebse.
Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb vler\u00ebsoj\u00eb p\u00ebr zhvler\u00ebsim aktivet e tjera financiare ose individualisht ose t\u00eb grupuara n\u00eb baz\u00eb t\u00eb karakteristikave t\u00eb ngjashme t\u00eb riskut.<\/p>\n\n\n\n

Matja<\/h3>\n\n\n\n

26 Nj\u00eb nj\u00ebsi duhet t\u00eb mas\u00eb nj\u00eb humbje nga zhvler\u00ebsimi p\u00ebr instrumentet e m\u00ebposht\u00ebm t\u00eb matur me kosto ose kosto t\u00eb amortizuar si vijon:<\/p>\n\n\n\n

(a) p\u00ebr nj\u00eb instrument t\u00eb matur me koston e amortizuar n\u00eb p\u00ebrputhje me paragrafin 15(a), humbja nga zhvler\u00ebsimi \u00ebsht\u00eb diferenca mes vler\u00ebs kontab\u00ebl t\u00eb aktivit dhe vler\u00ebs aktuale t\u00eb flukseve t\u00eb vler\u00ebsuara monetare t\u00eb skontuara me norm\u00ebn fillestare t\u00eb interesit efektiv. N\u00ebse nj\u00eb instrument i till\u00eb ka nj\u00eb norm\u00eb variab\u00ebl interesi, norma e skontimit p\u00ebr matjen e \u00e7do humbje nga zhvler\u00ebsimi \u00ebsht\u00eb norma e interesit efektiv aktual t\u00eb p\u00ebrcaktuar sipas kontrat\u00ebs.
(b) p\u00ebr nj\u00eb instrument t\u00eb matur me kosto minus zhvler\u00ebsim n\u00eb p\u00ebrputhje me paragrafin 15 (b), humbja nga zhvler\u00ebsimi \u00ebsht\u00eb diferenca mes vler\u00ebs kontab\u00ebl t\u00eb aktivit dhe vler\u00ebsimit m\u00eb t\u00eb mir\u00eb (q\u00eb \u00ebsht\u00eb nj\u00eb p\u00ebrafrim) q\u00eb nj\u00ebsia mund t\u00eb marr\u00eb p\u00ebr aktivin n\u00ebse ai do t\u00eb shitej n\u00eb dat\u00ebn e raportimit.<\/p>\n\n\n\n

Rimarrja<\/h2>\n\n\n\n

27 N\u00ebse, n\u00eb nj\u00eb periudh\u00eb pasuese, shuma e humbjes nga zhvler\u00ebsimi zvog\u00eblohet dhe zvog\u00eblimi mund t\u00eb lidhet objektivisht me nj\u00eb
ngjarje q\u00eb ka ndodhur pasi ishte njohur zhvler\u00ebsimi (si nj\u00eb p\u00ebrmir\u00ebsim n\u00eb vler\u00ebsimin e pozicionit financiar t\u00eb debitorit), nj\u00ebsia ekonomike duhet t\u00eb rimarr\u00eb humbjen nga zhvler\u00ebsimi t\u00eb njohur m\u00eb par\u00eb ose direkt ose duke rregulluar nj\u00eb llogari zhvler\u00ebsimi.
Rimarrja nuk duhet t\u00eb rezultoj\u00eb n\u00eb nj\u00eb vler\u00eb kontab\u00ebl t\u00eb aktivit financiar (netuar me ndonj\u00eb llogari zhvler\u00ebsimi) q\u00eb tejkalon at\u00eb vlera kontab\u00ebl q\u00eb do t\u00eb kishte qen\u00eb n\u00ebse nuk do t\u00eb njihej humbja nga zhvler\u00ebsimi. Nj\u00ebsia duhet t\u00eb njoh\u00eb menj\u00ebher\u00eb shum\u00ebn e rimarrjes n\u00eb fitim ose humbje.<\/p>\n\n\n\n

\u00c7REGJISTRIMI I INSTRUMENTEVE FINANCIARE<\/h2>\n\n\n\n

\u00c7regjistrimi i aktiveve financiare<\/h3>\n\n\n\n

28 Nj\u00eb nj\u00ebsi duhet t\u00eb \u00e7regjistroj\u00eb nj\u00eb aktiv financiar vet\u00ebm kur:<\/p>\n\n\n\n

(a) t\u00eb drejtat kontraktuale ndaj flukseve monetare nga aktivi financiar skadojn\u00eb ose shlyhen, ose
(b) nj\u00ebsia i transferon nj\u00eb pale tjet\u00ebr pothuajse t\u00eb gjitha risqet dhe p\u00ebrfitimet nga zot\u00ebrimi i aktivit financiar, ose
(c) nj\u00ebsia, pavar\u00ebsisht se ka mbajtur disa risqe dhe p\u00ebrfitime dometh\u00ebn\u00ebse t\u00eb zot\u00ebrimit, ka transferuar kontrollin e aktivit tek nj\u00eb pal\u00eb tjet\u00ebr dhe pala tjet\u00ebr ka aft\u00ebsin\u00eb praktike p\u00ebr t\u00eb shitur aktivin n\u00eb t\u00ebr\u00ebsin\u00eb e tij nj\u00eb pale t\u00eb tret\u00eb t\u00eb palidhur dhe \u00ebsht\u00eb n\u00eb gjendje t\u00eb ushtroj\u00eb k\u00ebt\u00eb aft\u00ebsi n\u00eb m\u00ebnyr\u00eb t\u00eb nj\u00ebanshme dhe pa pasur nevoj\u00eb t\u00eb imponoj\u00eb kufizime shtes\u00eb n\u00eb lidhje me k\u00ebt\u00eb transferim. N\u00eb k\u00ebt\u00eb rast nj\u00ebsia duhet:
(i) t\u00eb \u00e7regjistroj\u00eb aktivin dhe,
(ii) t\u00eb njoh\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb ndar\u00eb \u00e7do t\u00eb drejt\u00eb t\u00eb mbajtur apo detyrim krijuar n\u00eb transfert\u00eb.
Vlera kontab\u00ebl e aktivit t\u00eb transferuar duhet t\u00eb shp\u00ebrndahet mes t\u00eb drejtave ose detyrimeve t\u00eb mbajtura dhe atyre t\u00eb transferuara mbi baz\u00ebn e vlerave t\u00eb tyre t\u00eb drejta n\u00eb dat\u00ebn e transferimit. T\u00eb drejtat dhe detyrimet e reja t\u00eb krijuara n\u00eb k\u00ebt\u00eb transferim duhet t\u00eb maten me vler\u00ebn e tyre t\u00eb drejt\u00eb n\u00eb dat\u00ebn e transferimit. \u00c7do diferenc\u00eb mes shum\u00ebs s\u00eb marr\u00eb dhe shumave t\u00eb njohura dhe t\u00eb \u00e7regjistruara n\u00eb p\u00ebrputhje me k\u00ebt\u00eb paragraf duhet t\u00eb njihet n\u00eb fitim ose humbje n\u00eb periudh\u00ebn kur ka ndodhur transferimi.<\/p>\n\n\n\n

29 N\u00ebse nj\u00eb transferim nuk rezulton n\u00eb \u00e7regjistrim p\u00ebr shkak se nj\u00ebsia ka mbajtur risqe dhe p\u00ebrfitime dometh\u00ebn\u00ebse t\u00eb zot\u00ebrimit t\u00eb
aktivit t\u00eb transferuar, nj\u00ebsia duhet t\u00eb vazhdoj\u00eb t\u00eb njoh\u00eb aktivin e transferuar n\u00eb t\u00ebr\u00ebsin\u00eb e tij dhe duhet t\u00eb njoh\u00eb nj\u00eb detyrim financiar
p\u00ebr shum\u00ebn e marr\u00eb. Aktivi dhe detyrimi nuk duhet t\u00eb kompensohen. N\u00eb periudhat pasuese, nj\u00ebsia duhet t\u00eb njoh\u00eb \u00e7do t\u00eb ardhur mbi aktivin e transferuar dhe \u00e7do shpenzim t\u00eb kryer mbi detyrimin financiar.<\/p>\n\n\n\n

30 N\u00ebse transferuesi i siguron t\u00eb transferuarit kolateral jo n\u00eb mjete monetare (si instrumente t\u00eb borxhit ose kapitalit), kontabilizimi i
kolateralit nga transferuesi dhe i transferuari varet nga fakti n\u00ebse i transferuari ka t\u00eb drejt\u00ebn t\u00eb shes\u00eb ose t\u00eb rikolateralizoj\u00eb kolateralin dhe n\u00ebse transferuesi ka d\u00ebshtuar n\u00eb pagesa. Transferuesi dhe i transferuari duhet t\u00eb kontabilizojn\u00eb kolateralin si vijon:<\/p>\n\n\n\n

(a) N\u00ebse i transferuari ka t\u00eb drejt\u00ebn sipas kontrat\u00ebs ose praktik\u00ebs t\u00eb shes\u00eb ose t\u00eb rikolateralizoj\u00eb kolateralin, transferuesi duhet ta riklasifikoj\u00eb at\u00eb aktiv n\u00eb pasqyr\u00ebn e pozicionit financiar (psh si nj\u00eb aktiv i dh\u00ebn\u00eb hua, instrumenta kapitali t\u00eb l\u00ebna si kolateral, ose t\u00eb ark\u00ebtueshme t\u00eb riblera) ve\u00e7mas nga aktivet e tjera.
(b) N\u00ebse i transferuari shet kolateralin e vendosur tek ai, ai duhet t\u00eb njoh\u00eb shumat e marra nga shitja, si dhe nj\u00eb detyrim t\u00eb matur me vler\u00ebn e drejt\u00eb p\u00ebr detyrimin e tij p\u00ebr t\u00eb rikthyer kolateralin.
(c) N\u00ebse transferuesi nuk paguan sipas kushteve t\u00eb kontrat\u00ebs dhe nuk ka m\u00eb t\u00eb drejt\u00ebn p\u00ebr t\u00eb rimarr\u00eb kolateralin, ai duhet ta \u00e7regjistroj\u00eb kolateralin dhe i transferuari duhet t\u00eb njoh\u00eb kolateralin si aktiv t\u00eb tij fillimisht t\u00eb matur me vler\u00ebn e drejt\u00eb, ose n\u00ebse ai e ka shitur tashm\u00eb kolateralin, t\u00eb \u00e7regjistroj\u00eb detyrimin e tij p\u00ebr t\u00eb rikthyer kolateralin.
(d) P\u00ebrve\u00e7 si\u00e7 k\u00ebrkohet n\u00eb (c) m\u00eb sip\u00ebr, transferuesi duhet t\u00eb vazhdoj\u00eb t\u00eb mbaj\u00eb kolateralin si aktivin e tij, dhe i transferuari nuk duhet t\u00eb njoh\u00eb kolateralin si nj\u00eb aktiv.<\/p>\n\n\n\n

Faktoringu i k\u00ebrkesave p\u00ebr t\u2019u ark\u00ebtuar dhe veprimet e riblerjes<\/h2>\n\n\n\n

31 Nj\u00eb kontrat\u00eb faktoringu \u00ebsht\u00eb shitja e k\u00ebrkesave p\u00ebr t’u ark\u00ebtuar, ku n\u00eb var\u00ebsi t\u00eb llojit t\u00eb kontrat\u00ebs bler\u00ebsi ka t\u00eb drejt\u00eb t\u201fi rishes\u00eb
k\u00ebrkesat e ark\u00ebtueshme t\u00eb transferuara brenda nj\u00eb kohe t\u00eb caktuar (faktoringu me kthim) ose nuk ka asnj\u00eb t\u00eb drejt\u00eb p\u00ebr rishitje, dhe t\u00eb gjitha rreziqet ose t\u00eb mirat q\u00eb lidhen me zot\u00ebrimin e nj\u00eb k\u00ebrkese p\u00ebr ark\u00ebtim kalojn\u00eb nga shit\u00ebsi te bler\u00ebsi (faktoringu pa kthim).<\/p>\n\n\n\n

32 N\u00ebse “shit\u00ebsi” mban detyrimin e riblerjes, transaksioni do t\u00eb njihet si nj\u00eb transaksion financiar (d.m.th. si nj\u00eb hua, garancia e s\u00eb cil\u00ebs
\u00ebsht\u00eb k\u00ebrkesa p\u00ebr t’u ark\u00ebtuar), dhe jo si shitje. Nj\u00eb k\u00ebrkes\u00eb p\u00ebr t’u ark\u00ebtuar nuk konsiderohet si e shitur, si rezultat i faktoringut, por ajo q\u00ebndron n\u00eb pasqyr\u00ebn e pozicionit financiar deri sa k\u00ebrkesa p\u00ebr t’u ark\u00ebtuar t\u00eb mblidhet, ose e drejta e kthimit ka skaduar. N\u00ebse nuk ka ndonj\u00eb t\u00eb drejt\u00eb riblerjeje, dhe kontrolli mbi k\u00ebrkes\u00ebn p\u00ebr t’u ark\u00ebtuar dhe rreziqet e t\u00eb mirat q\u00eb lidhen me t\u00eb i jan\u00eb kaluar bler\u00ebsit, veprimi do t\u00eb njihet si k\u00ebrkes\u00eb p\u00ebr t’u ark\u00ebtuar.<\/p>\n\n\n\n

\u00c7regjistrimi i detyrimeve financiare<\/h2>\n\n\n\n

33 Nj\u00eb nj\u00ebsi duhet t\u00eb \u00e7regjistroj\u00eb nj\u00eb detyrim financiar (ose nj\u00eb pjes\u00eb t\u00eb detyrimit financiar) vet\u00ebm kur ai shuhet, psh kur detyrimi i
specifikuar n\u00eb kontrat\u00eb shlyhet, anulohet ose skadon.<\/p>\n\n\n\n

34 N\u00ebse nj\u00eb huadh\u00ebn\u00ebs dhe huamarr\u00ebs ekzistues shk\u00ebmbejn\u00eb instrumente financiar\u00eb me kushte thelb\u00ebsisht t\u00eb ndryshme, nj\u00ebsit\u00eb duhet ta
kontabilizojn\u00eb transaksionin si nj\u00eb shuarje t\u00eb detyrimit fillestar financiar dhe njohjen e nj\u00eb detyrimi t\u00eb ri financiar. N\u00eb m\u00ebnyr\u00eb t\u00eb ngjashme, nj\u00eb nj\u00ebsi duhet t\u00eb kontabilizoj\u00eb nj\u00eb modifikim thelb\u00ebsor t\u00eb kushteve t\u00eb nj\u00eb detyrimi financiar ekzistues ose nj\u00eb pjese t\u00eb tij (pavar\u00ebsisht n\u00ebse ky modifikim vjen ose jo si pasoj\u00eb e v\u00ebshtir\u00ebsive financiare t\u00eb debitorit) si nj\u00eb shuarje e detyrimit financiar fillestar dhe njohjen e nj\u00eb detyrimi t\u00eb ri financiar.<\/p>\n\n\n\n

35 Nj\u00eb nj\u00ebsi duhet t\u00eb njoh\u00eb n\u00eb fitim ose humbje \u00e7do diferenc\u00eb mes vler\u00ebs kontab\u00ebl t\u00eb detyrimit financiar (ose pjes\u00ebs s\u00eb nj\u00eb detyrimi
financiar) t\u00eb shuar ose t\u00eb transferuar tek nj\u00eb pal\u00eb e tret\u00eb dhe shum\u00ebn e paguar, duke p\u00ebrfshir\u00eb \u00e7do aktiv jomonetar t\u00eb transferuar ose detyrime t\u00eb marra p\u00ebrsip\u00ebr.<\/p>\n\n\n\n

PARAQITJA E INSTRUMENTEVE FINANCIARE N\u0401 PASQYRAT FINANCIARE<\/h2>\n\n\n\n

36 Aktivet dhe detyrimet financiare, dhe t\u00eb ardhurat dhe shpenzimet e lidhura me to do t\u00eb paraqiten n\u00eb pasqyr\u00ebn e pozicionit financiar
dhe n\u00eb pasqyr\u00ebn e performanc\u00ebs, n\u00eb p\u00ebrputhje me k\u00ebrkesat e SKK 2, Paraqitja e pasqyrave financiare.<\/p>\n\n\n\n

SH\u00cbNIMET SHPJEGUESE<\/h2>\n\n\n\n

37 Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb jap\u00eb informacione shpjeguese tek p\u00ebrmbledhja e politikave m\u00eb t\u00eb r\u00ebnd\u00ebsishme kontab\u00ebl, baz\u00ebn (ose
bazat) e matjes t\u00eb p\u00ebrdorur p\u00ebr instrumentet financiare, si dhe politikat e tjera kontab\u00ebl t\u00eb p\u00ebrdorura p\u00ebr instrumentet financiare q\u00eb jan\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm p\u00ebr kuptueshm\u00ebrin\u00eb e pasqyrave financiare.
38 Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb jap\u00eb informacion p\u00ebr vler\u00ebn kontab\u00ebl t\u00eb secilit prej kategorive vijuese t\u00eb aktiveve dhe detyrimeve
financiare (n\u00eb total) n\u00eb dat\u00ebn e raportimit, ose n\u00eb pasqyr\u00ebn e pozicionit financiar, ose n\u00eb sh\u00ebnimet shpjeguese:<\/p>\n\n\n\n

(a) aktivet financiare q\u00eb jan\u00eb instrumente borxhi t\u00eb matura me koston e amortizuar (paragrafi 15(a)).
(b) detyrime financiare t\u00eb matura me koston e amortizuar (paragrafi 15(a)).
(f) zotime huaje t\u00eb matura me kosto minus zhvler\u00ebsim (paragrafi 15(b)).<\/p>\n\n\n\n

Annullamento della registrazione<\/h3>\n\n\n\n

40 N\u00ebse nj\u00eb nj\u00ebsi i ka transferuar aktivet financiare nj\u00eb pale t\u00eb tret\u00eb n\u00eb nj\u00eb transaksion q\u00eb nuk kualifikohet p\u00ebr \u00e7regjistrim (shiko
paragraf\u00ebt 28\u201330), nj\u00ebsia duhet t\u00eb jap\u00eb informacion shpjegues p\u00ebr secil\u00ebn nga klasat vijuese t\u00eb aktiveve financiare:<\/p>\n\n\n\n

(a) natyr\u00ebn e aktiveve.
(b) natyr\u00ebn e risqeve dhe p\u00ebrfitimeve nga zot\u00ebrimi ndaj t\u00eb cilave nj\u00ebsia mbetet e ekspozuar. (c)vlerat kontab\u00ebl t\u00eb aktiveve dhe t\u00eb \u00e7do detyrimi p\u00ebrkat\u00ebs, q\u00eb nj\u00ebsia vazhdon t’i njoh\u00eb<\/p>\n\n\n\n

Kolaterali<\/h3>\n\n\n\n

41 Kur nj\u00eb nj\u00ebsi ka vendosur aktive financiare si kolateral p\u00ebr detyrimet ekzistuese ose detyrimet e kusht\u00ebzuara, ajo duhet t\u00eb jap\u00eb
informacion shpjegues si m\u00eb posht\u00eb:<\/p>\n\n\n\n

(a) vler\u00ebn kontab\u00ebl t\u00eb aktiveve financiare t\u00eb vendosura si kolateral.
(b) afatet dhe kushtet e kolateralit.<\/p>\n\n\n\n

Mospagesat dhe shkeljet n\u00eb huat\u00eb e pagueshme<\/h3>\n\n\n\n

42 P\u00ebr huat\u00eb e pagueshme t\u00eb njohura n\u00eb dat\u00ebn e raportimit p\u00ebr t\u00eb cilat ka pasur shkelje t\u00eb afateve ose mospagim t\u00eb principalit, interesit,
apo shkelje t\u00eb kushteve t\u00eb shlyerjes q\u00eb nuk jan\u00eb korrigjuar n\u00eb dat\u00ebn e raportimit, nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb jap\u00eb informacion shpjegues si vijon:<\/p>\n\n\n\n

(a) detajet e k\u00ebsaj shkelje ose mospagese.
(b) vler\u00ebn kontab\u00ebl t\u00eb huave t\u00eb pagueshme n\u00eb dat\u00ebn e raportimit
(c) n\u00ebse shkelja ose mospagesa \u00ebsht\u00eb korrigjuar, ose n\u00ebse afatet e huas\u00eb s\u00eb pagueshme jan\u00eb rinegociuar, p\u00ebrpara se pasqyrat financiare t\u00eb aprovoheshin p\u00ebr publikim.<\/p>\n\n\n\n

Z\u00ebra t\u00eb t\u00eb ardhurave, shpenzimeve, fitimeve ose humbjeve<\/h3>\n\n\n\n

43 Nj\u00eb nj\u00ebsi duhet t\u00eb jap\u00eb informacion shpjegues p\u00ebr z\u00ebrat vijues t\u00eb t\u00eb ardhurave, shpenzimeve, fitimeve ose humbjeve:<\/p>\n\n\n\n

(a) t\u00eb ardhurat, shpenzimet, fitimet ose humbjet, nga:
(i) aktivet financiare t\u00eb matura me koston e amortizuar.
(ii) detyrimet financiare t\u00eb matura me koston e amortizuar.
(b) t\u00eb ardhurat totale nga interesi dhe shpenzimet totale nga interesi (t\u00eb llogaritura duke p\u00ebrdorur metod\u00ebn e interesit efektiv)
(c) shum\u00ebn e \u00e7do humbjeje nga zhvler\u00ebsimi p\u00ebr \u00e7do klas\u00eb t\u00eb aktiveve financiare.<\/p>\n\n\n\n

DATA E HYRJES N\u0401 ZBATIM<\/h2>\n\n\n\n

44 Ky Standard do t\u00eb zbatohet n\u00eb pasqyrat financiare q\u00eb mbulojn\u00eb periudha kontab\u00ebl, q\u00eb fillojn\u00eb m\u00eb ose pas dat\u00ebs 1 janar 2015. Ky
Standard duhet t\u00eb zbatohet n\u00eb m\u00ebnyr\u00eb prospektive.<\/p>\n\n\n\n

KRAHASIMI ME STANDARDET ND\u0401RKOMB\u0401TARE T\u0401 RAPORTIMIT FINANCIAR P\u00cbR NJ\u00cbSIT\u00cb EKONOMIKE
T\u00cb VOGLA DHE T\u00cb MESME (SNRF P\u00cbR NVM)<\/h2>\n\n\n\n

45 Tabela m\u00eb posht\u00eb tregon se si korrespondojn\u00eb paragraf\u00ebt e k\u00ebtij Standardi me SNRF p\u00ebr NVM-t\u00eb p\u00ebrkat\u00ebse. Paragraf\u00ebt jan\u00eb trajtuar si korresponduese, n\u00ebse ato trajtojn\u00eb n\u00eb p\u00ebrgjith\u00ebsi t\u00eb nj\u00ebjt\u00ebn \u00e7\u00ebshtje, pavar\u00ebsisht nga fakti q\u00eb p\u00ebrshkrimet n\u00eb standardet e referuara
mund t\u00eb ken\u00eb ndryshime.
Paragraf\u00ebt sipas SKK 3 Paragraf\u00ebt sipas SNRF p\u00ebr NVM botuar n\u00eb korrik 2009
Paragrafi 1 Sek 11.1
Paragrafi 2 Asnj\u00eb
Paragrafi 3 Asnj\u00eb
Paragrafi 4 Sek 11.8
Paragrafi 5 Sek 11.5
Paragrafi 6 Sek 11.7
Paragrafi 7 Sek 11.9
Paragrafi 8 Sek 11.10<\/p>\n\n\n\n

Paragrafi 9 Sek 11.11\nParagrafi 10    Asnj\u00eb\nParagrafi 11    Sek 11.12\nParagrafi 12    Sek 11.13\nParagrafi 13    Sek 11.13\nParagrafi 14    Sek 11.13\nParagrafi 15    Sek 11.14\nParagrafi 16    Sek 11.15\nParagrafi 17    Sek 11.16\nParagrafi 18    Sek 11.17\nParagrafi 19    Sek 11.18\nParagrafi 20    Sek 11.19\nParagrafi 21    Sek 11.20\nParagrafi 22    Sek 11.21\nParagrafi 23    Sek 11.22\nParagrafi 24    Sek 11.23\nParagrafi 25    Sek 11.24\nParagrafi 26    Sek 11.25\nParagrafi 27    Sek 11.26\nParagrafi 28    Sek 11.33\nParagrafi 29    Sek 11.34\nParagrafi 30    Sek 11.35\nParagrafi 31    Asnj\u00eb\nParagrafi 32    Asnj\u00eb\nParagrafi 33    Sek 11.36\nParagrafi 34    Sek 11.37\nParagrafi 35    Sek 11.38\nParagrafi 36    Asnj\u00eb\nParagrafi 37    Sek 11.40\nParagrafi 38    Sek 11.41\nParagrafi 39    Sek 11.42\nParagrafi 40    Sek 11.45\nParagrafi 41    Sek 11.46\nParagrafi 42    Sek 11.47\nParagrafi 43    Sek 11.48\nParagrafi 44    Asnj\u00eb\nParagrafi 45    Asnj\u00eb<\/code><\/pre>\n\n\n\n
Scarica<\/p>\n\n\n\n
03.-SKK-3<\/a>Scarica<\/a><\/div>\n\n\n\n
Fonte: K\u00ebshilli Komb\u00ebtar i Kontabilitetit.<\/a><\/p>\n\n\n
Hai qualche domanda?<\/h3>
Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"
OBJEKTIVI DHE BAZAT E P\u00cbRGATITJES 1. Objektivi i Standardit Komb\u00ebtar t\u00eb Kontabilitetit 3, Instrumentet financiare (\u201eSKK 3\u201f ose \u201eStandardi\u201f), i nxjerr\u00eb e miratuar nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit dhe shpallur nga Ministria e Financ\u00ebs, i ndryshuar, \u00ebsht\u00eb dh\u00ebnia e parimeve t\u00eb njohjes, matjes dhe vler\u00ebsimit t\u00eb m\u00ebpassh\u00ebm t\u00eb instrumenteve financiare si dhe t\u00eb shpjegimeve t\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":18535,"parent":18481,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-18532","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nSKK 03 Instrumentet Financiare - i p\u00ebrmir\u00ebsuar - 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\/skk-03-instrumentet-financiare-i-permiresuar\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SKK 03 Instrumentet Financiare - i p\u00ebrmir\u00ebsuar - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"OBJEKTIVI DHE BAZAT E P\u00cbRGATITJES 1. 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