{"id":18947,"date":"2024-01-21T00:11:27","date_gmt":"2024-01-21T00:11:27","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=18947"},"modified":"2025-09-19T10:58:52","modified_gmt":"2025-09-19T10:58:52","slug":"skk-05-aktivet-afatgjata-materiale-dhe-aktivet-afatgjata-jomateriale-i-permiresuar","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/finance-kontabilitet\/standardet-kombetare-te-kontabilitetit\/skk-05-aktivet-afatgjata-materiale-dhe-aktivet-afatgjata-jomateriale-i-permiresuar\/","title":{"rendered":"SKK 05 Aktivet afatgjata materiale dhe aktivet afatgjata jomateriale – i p\u00ebrmir\u00ebsuar"},"content":{"rendered":"\n\n\n\n
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SKK<\/span> 5<\/span> \u201cAKTIVET<\/span> AFATGJATA<\/span> MATERIALE<\/span> DHE<\/span> AKTIVET<\/span> AFATGJATA<\/span> JOMATERIALE\u201d<\/span><\/strong><\/p>\n

–<\/span> I<\/span> P\u00cbRMIR\u00cbSUAR<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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P\u00cbRMBAJTJA\u2003\u2003<\/span>Paragraf\u00ebt<\/em><\/span><\/strong><\/p>\n

OBJEKTIVI<\/span> DHE<\/span> BAZA<\/span> E<\/span> P\u00cbRGATITJES\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1 –<\/span> 3<\/span><\/strong><\/p>\n

FUSHA<\/span> E<\/span> ZBATIMIT\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a04 –<\/span> 6<\/span><\/strong><\/p>\n

P\u00cbRKUFIZIMET<\/span> KRYESORE\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u20037<\/span><\/strong><\/p>\n

TRAJTIMI<\/span> KONTAB\u00cbL<\/span> P\u00cbR<\/span> AKTIVET<\/span> AFATGJATA<\/span> MATERIALE\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u20038 –<\/span> 46<\/span><\/strong><\/p>\n

Njohja\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a08<\/span> –<\/span> 10<\/span><\/p>\n

Matja<\/span> fillestare\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a011 –<\/span> 17<\/span><\/p>\n

Vler\u00ebsimi<\/span> i m\u00ebpassh\u00ebm\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 18<\/span><\/p>\n

Modeli i kostos\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200319<\/span><\/p>\n

Modeli<\/span> i<\/span> rivler\u00ebsimit\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200320 –<\/span> 28<\/span><\/p>\n

Vlera<\/span> e<\/span> amortizueshme dhe<\/span> amortizimi\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200329 –<\/span> 42<\/span><\/p>\n

P\u00ebrmir\u00ebsimet,<\/span> riparimet dhe<\/span> mir\u00ebmbajtja\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200343 –<\/span> 46<\/span><\/p>\n

TRAJTIMI<\/span> KONTAB\u00cbL<\/span> P\u00cbR<\/span> AKTIVET<\/span> AFATGJATA<\/span> T\u00cb<\/span> INVESTUARA\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 47 –<\/span> 54<\/span><\/strong><\/p>\n

P\u00ebrkufizimi<\/span> e<\/span> njohja<\/span> e<\/span> aktiveve<\/span> afatgjata<\/span> materiale t\u00eb<\/span> investuara\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200347 –<\/span> 49<\/span><\/p>\n

Matja<\/span> fillestare\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200350 –<\/span> 51<\/span><\/p>\n

Vler\u00ebsimi<\/span> i m\u00ebpassh\u00ebm\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200352<\/span><\/p>\n

Transferimet\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200353 –<\/span> 54<\/span><\/p>\n

TRAJTIMI<\/span> KONTAB\u00cbL<\/span> P\u00cbR<\/span> AKTIVET<\/span> AFATGJATA<\/span> JOMATERIALE\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200355 –<\/span> 72<\/span><\/strong><\/p>\n

Njohja\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a055<\/span> –<\/span> 56<\/span><\/p>\n

Matja<\/span> fillestare\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200357 –<\/span> 65<\/span><\/p>\n

Vler\u00ebsimi<\/span> i<\/span> m\u00ebpassh\u00ebm\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200366 –<\/span> 72<\/span><\/p>\n

\u00c7REGJISTRIMI<\/span> I<\/span> AKTIVEVE<\/span> AFATGJATA<\/span> MATERIALE\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200373 \u201376<\/span><\/strong><\/p>\n

DHE<\/span> JOMATERIALE<\/span><\/strong><\/p>\n

AAM<\/span> DHE<\/span> AAJM<\/span> T\u00cb<\/span> MBAJTURA P\u00cbR<\/span> SHITJE\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 77 \u2013 81<\/span><\/strong><\/p>\n

ZHVLER\u00cbSIMI<\/span> I<\/span> AKTIVEVE<\/span> AFATGJATA MATERIALE\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200382 \u2013 105<\/span><\/strong><\/p>\n

DHE<\/span> JOMATERIALE<\/span><\/strong><\/p>\n

Parimet<\/span> e<\/span> p\u00ebrgjithshme\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a082 –<\/span> 84<\/span><\/p>\n

Treguesit<\/span> e<\/span> zhvler\u00ebsimit\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a085 –<\/span> 88<\/span><\/p>\n

Matja<\/span> e<\/span> shum\u00ebs s\u00eb<\/span> rikuperueshme\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200389 –<\/span> 91<\/span><\/p>\n

Vlera<\/span> e<\/span> drejt\u00eb<\/span> pak\u00ebsuar<\/span> me kostot p\u00ebr shitje\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200392<\/span><\/p>\n

Vlera<\/span> n\u00eb<\/span> p\u00ebrdorim\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200393 –<\/span> 98<\/span><\/p>\n

Njohja<\/span> e<\/span> matja e<\/span> humbjes nga<\/span> zhvler\u00ebsimi p\u00ebr<\/span> nj\u00eb nj\u00ebsi gjeneruese<\/span> t\u00eb<\/span> paras\u00eb 99 –<\/span> 101<\/span><\/p>\n

K\u00ebrkesa<\/span> shtes\u00eb<\/span> p\u00ebr zhvler\u00ebsimin e emrit t\u00eb<\/span> mir\u00eb\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 102<\/span><\/p>\n

Rimarrja<\/span> e<\/span> humbjes nga<\/span> zhvler\u00ebsimi\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0103<\/span><\/p>\n

Rimarrja<\/span> p\u00ebr nj\u00eb<\/span> nj\u00ebsi gjeneruese<\/span> t\u00eb<\/span> paras\u00eb\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 104<\/span><\/p>\n

Rimarrja<\/span> p\u00ebr nj\u00eb aktiv t\u00eb ve\u00e7ant\u00eb t\u00eb<\/span> zhvler\u00ebsuar\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0105<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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PARAQITJA<\/span> N\u00cb<\/span> PASQYRAT<\/span> FINANCIARE\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u2003106 –<\/span> 107<\/span><\/strong><\/p>\n

SH\u00cbNIMET<\/span> SHPJEGUESE\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0108 \u2013 114<\/span><\/strong><\/p>\n

DISPOZITA KALIMTARE\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2003115<\/span><\/strong><\/p>\n

DATA<\/span> E HYRJES<\/span> N\u00cb ZBATIM\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u2003116<\/span><\/strong><\/p>\n

KRAHASIMI<\/span> ME<\/span> STANDARDET<\/span> ND\u00cbRKOMB\u00cbTARE<\/span> T\u00cb<\/span> RAPORTIMIT\u2003\u2003\u00a0 \u00a0 \u00a0 \u00a0 \u00a0117<\/span><\/strong><\/p>\n

FINANCIAR P\u00cbR NVM-t\u00eb (2009)<\/span> BAZA<\/span> E<\/span> KONKLUZIONEVE<\/span><\/strong><\/p>\n

UDH\u00cbZUES<\/span> P\u00cbR<\/span> ZBATIM<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

OBJEKTIVI<\/span> DHE<\/span> BAZA<\/span> E P\u00cbRGATITJES<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

Objektivi<\/span> i<\/span> Standardit<\/span> Komb\u00ebtar<\/span> t\u00eb<\/span> Kontabilitetit<\/span> 5<\/span> Aktivet<\/em><\/span> afatgjata<\/em><\/span> materiale<\/em><\/span> e<\/em><\/span> aktivet<\/em><\/span> afatgjata<\/em><\/span> jomateriale<\/em><\/span> (SKK<\/span><\/p>\n

5 i p\u00ebrmir\u00ebsuar), miratuar nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit dhe shpallur nga Ministri i Financave, \u00ebsht\u00eb dh\u00ebnia e<\/span> parimeve<\/span> t\u00eb<\/span> njohjes,<\/span> matjes<\/span> dhe vler\u00ebsimit<\/span> t\u00eb<\/span> m\u00ebpassh\u00ebm t\u00eb<\/span> aktiveve afatgjata<\/span> materiale dhe aktiveve<\/span> afatgjata<\/span> jomateriale si dhe t\u00eb shpjegimeve t\u00eb nevojshme n\u00eb pasqyrat financiare t\u00eb p\u00ebrgatitura n\u00eb p\u00ebrputhje me Standardet<\/span> Komb\u00ebtare<\/span> t\u00eb<\/span> Kontabilitetit.<\/span> Standardet<\/span> Komb\u00ebtare<\/span> t\u00eb<\/span> Kontabilitetit<\/span> bazohen<\/span> n\u00eb<\/span> parimet<\/span> e<\/span> kontabilitetit<\/span> e<\/span> t\u00eb<\/span> raportimeve<\/span> financiare<\/span> t\u00eb<\/span> pranuara<\/span> n\u00eb<\/span> shkall\u00eb<\/span> nd\u00ebrkomb\u00ebtare,<\/span> k\u00ebrkesat<\/span> e<\/span> p\u00ebrgjithshme<\/span> t\u00eb<\/span> t\u00eb<\/span> cilave<\/span> p\u00ebrshkruhen<\/span> n\u00eb<\/span><\/p>\n

Ligjin<\/span> nr.<\/span> 9<\/span> 228,<\/span> dat\u00eb<\/span> 29.04.2004,<\/span> \u201cP\u00ebr<\/span> kontabilitetin<\/span> e<\/span> pasqyrat financiare\u201d<\/span> publikuar<\/span> n\u00eb prill<\/span> 2004,<\/span> i<\/span> ndryshuar.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

SKK<\/span> 5<\/span> mb\u00ebshtetej<\/span> n\u00eb<\/span> nj\u00eb<\/span> num\u00ebr<\/span> standardesh<\/span> nd\u00ebrkomb\u00ebtare<\/span> t\u00eb<\/span> kontabilitetit,<\/span> p\u00ebrfshir\u00eb<\/span> SNK<\/span> 16<\/span> Aktivet<\/em><\/span> afatgjata<\/em><\/span><\/p>\n

materiale<\/em><\/span>, SNK 38 <\/span>Aktive jomateriale<\/em><\/span>, SNK 36 <\/span>Zhvler\u00ebsimi i aktiveve<\/em><\/span>, SNK 23 <\/span>Kostot e huamarrjes <\/em><\/span>dhe SNRF 5<\/span> Aktivet afatgjata t\u00eb mbajtura p\u00ebr shitje dhe operacionet e vijueshme. <\/em><\/span>SKK 5 i p\u00ebrmir\u00ebsuar \u00ebsht\u00eb ndryshuar p\u00ebr t\u201fu b\u00ebr\u00eb<\/span> i krahasuesh\u00ebm me Seksionin 16 <\/span>Aktivet afatgjata materiale t\u00eb investuara<\/em><\/span>, Seksionin 17 <\/span>Toka, Nd\u00ebrtesa, Makineri dhe<\/em><\/span> Pajisje<\/em><\/span>, Seksionin 18 <\/span>Aktivet afagjata jomateriale p\u00ebrve\u00e7 emrit t\u00eb mir\u00eb<\/em><\/span>, Seksionin 25 <\/span>Kostot e huamarrjes<\/em><\/span>, Seksionin<\/span> 27 <\/span>Zhvler\u00ebsimi i aktiveve, <\/em><\/span>t\u00eb<\/span> Standardeve Nd\u00ebrkomb\u00ebtare t\u00eb Raportimit Financiar p\u00ebr NVM- t\u00eb (2009). Nj\u00eb tabel\u00eb<\/span> korresponduese e paragraf\u00ebve t\u00eb Standardit me paragraf\u00eb t\u00eb SNRF p\u00ebr NVM (2009), \u00ebsht\u00eb dh\u00ebn\u00eb n\u00eb paragrafin 117.<\/span> P\u00ebr rastet, t\u00eb cilat nuk jan\u00eb trajtuar n\u00eb m\u00ebnyr\u00eb t\u00eb drejtp\u00ebrdrejt\u00eb nga SKK 5 e p\u00ebrmir\u00ebsuar ose ndonj\u00eb SKK tjet\u00ebr,<\/span> drejtuesit e nj\u00ebsis\u00eb ekonomike duhet q\u00eb, me miratimin e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit, t\u00eb aplikojn\u00eb politika t\u00eb<\/span> 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 t\u00eb<\/span> ndryshimeve<\/span> t\u00eb<\/span> fluksit<\/span> t\u00eb<\/span> mjeteve<\/span> monetare<\/span> e<\/span> t\u00eb<\/span> kapitalit<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb<\/span> ekonomike,<\/span> si\u00e7<\/span> k\u00ebrkohet<\/span> n\u00eb<\/span> nenin<\/span> 9<\/span> t\u00eb<\/span> Ligjit<\/span> nr.<\/span><\/p>\n

9228,<\/span> \u201cP\u00ebr<\/span> kontabilitetin<\/span> e<\/span> pasqyrat<\/span> financiare\u201d, publikuar n\u00eb<\/span> prill<\/span> 2004,<\/span> i<\/span> ndryshuar.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/span><\/p>\n<\/td>\n

\n

Pasqyrat<\/span> financiare<\/span> do<\/span> t\u00eb p\u00ebrgatiten<\/span> mbi baz\u00ebn<\/span> e<\/span> konceptit t\u00eb<\/span> materialitetit. Standardet<\/span> Komb\u00ebtare<\/span> t\u00eb Kontabilitetit nuk<\/span><\/p>\n

do t\u00eb zbatohen p\u00ebr z\u00ebrat jomaterial\u00eb. Parimi i materialitetit p\u00ebrkufizohet dhe sqarohet n\u00eb paragraf\u00ebt<\/span> 40 deri<\/span> 90 t\u00eb SKK<\/span> 1 i<\/span> p\u00ebrmir\u00ebsuar.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

FUSHA<\/span> E<\/span> ZBATIMIT<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

4<\/span><\/p>\n<\/td>\n

\n

Ky<\/span> Standard do t\u00eb<\/span> p\u00ebrdoret<\/span> p\u00ebr<\/span> trajtimin<\/span> kontab\u00ebl<\/span> t\u00eb:<\/span><\/p>\n

\n
\n
(a)<\/span>aktiveve<\/span> afatgjata<\/span> materiale<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>aktiveve<\/span> afatgjata materiale<\/span> t\u00eb<\/span> investuara<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>aktiveve<\/span> afatgjata<\/span> jomateriale,<\/span> p\u00ebrve\u00e7<\/span> emrit<\/span> t\u00eb mir\u00eb<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>aktiveve<\/span> afatgjata materiale<\/span> e<\/span> aktiveve<\/span> afatgjata<\/span> jomateriale<\/span> t\u00eb mbajtura<\/span> p\u00ebr<\/span> shitje.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

5<\/span><\/p>\n<\/td>\n

\n

Ky<\/span> standard<\/span> nuk<\/span> zbatohet p\u00ebr:<\/span><\/p>\n

\n
\n
(a)<\/span>aktivet<\/span> biologjike<\/span> (shih<\/span> SKK<\/span> 13<\/span> Aktivet<\/em><\/span> biologjike<\/em><\/span> e<\/em><\/span> marr\u00ebveshjet<\/em><\/span> kon\u00e7esionare);<\/em><\/span><\/div>\n<\/div>\n
\n
(b)<\/span>aktivet<\/span> financiare<\/span> (s<\/em><\/span>hih<\/span> SKK<\/span> 3 <\/span>Instrumentet<\/em><\/span> financiare);<\/em><\/span><\/div>\n<\/div>\n
\n
(c)<\/span>emrin<\/span> e<\/span> mir\u00eb (shih<\/span> SKK<\/span> 9<\/span> Kombinimet<\/em><\/span> e<\/em><\/span> bizneseve<\/em><\/span> e<\/em><\/span> konsolidimi);<\/em><\/span><\/div>\n<\/div>\n
\n
(d)<\/span>t\u00eb<\/span> drejtat<\/span> minerare<\/span> e<\/span> rezervat minerale,<\/span> t\u00eb<\/span> tilla<\/span> si nafta,<\/span> gazi<\/span> natyror<\/span> e<\/span> burime<\/span> jorigjeneruese<\/span> t\u00eb<\/span> ngjashme.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

6<\/span><\/p>\n<\/td>\n

\n

Ky<\/span> standard<\/span> p\u00ebrfshin<\/span> edhe<\/span> trajtimin<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> zhvler\u00ebsimit<\/span> t\u00eb<\/span> aktiveve<\/span> afatgjata<\/span> materiale<\/span> e<\/span> jomateriale<\/span> p\u00ebrve\u00e7<\/span><\/p>\n

emrit<\/span> t\u00eb<\/span> mir\u00eb.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

P\u00cbRKUFIZIMET<\/span> KRYESORE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

7<\/span><\/p>\n<\/td>\n

\n

M\u00eb<\/span> posht\u00eb<\/span> jepen<\/span> p\u00ebrkufizimet e<\/span> disa<\/span> termave<\/span> kryesor\u00eb t\u00eb<\/span> p\u00ebrdorura<\/span> n\u00eb<\/span> k\u00ebt\u00eb<\/span> standard:<\/span><\/p>\n

.<\/span><\/span><\/p>\n

Aktivet<\/span> afatgjata materiale<\/span> (AAM)<\/span> jan\u00eb<\/span> aktive materiale<\/span> q\u00eb:<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n
\n
\n
(a)<\/span>p\u00ebrdoren<\/span> nga<\/span> nj\u00ebsia<\/span> ekonomike<\/span> p\u00ebr<\/span> prodhimin<\/span> e<\/span> mallrave,<\/span> kryerjen<\/span> e<\/span> sh\u00ebrbimeve<\/span> apo<\/span> p\u00ebr<\/span> t\u201fua<\/span> dh\u00ebn\u00eb<\/span> me<\/span> qira<\/span><\/div>\n<\/div>\n<\/div>\n

pal\u00ebve<\/span> t\u00eb<\/span> treta,<\/span> ose<\/span> p\u00ebrdoren<\/span> p\u00ebr<\/span> q\u00ebllime<\/span> administrative,<\/span> e<\/span><\/p>\n

\n
\n
(b)<\/span>priten<\/span> t\u00eb<\/span> p\u00ebrdoren<\/span> n\u00eb<\/span> m\u00eb<\/span> shum\u00eb<\/span> se<\/span> nj\u00eb<\/span> periudh\u00eb<\/span> kontab\u00ebl.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

Aktive afatgjata jomateriale (AAJM)<\/span> jan\u00eb aktive t\u00eb identifikueshme jomonetare pa p\u00ebrmbajtje fizike, t\u00eb mbajtuara p\u00ebr<\/span> q\u00ebllim prodhimin e produkteve ose furnizimin e mallrave ose sh\u00ebrbimeve, p\u00ebr t\u201fua dh\u00ebn\u00eb me qira t\u00eb tret\u00ebve ose p\u00ebr<\/span> q\u00ebllime<\/span> administrative.<\/span> Nj\u00eb aktiv<\/span> i<\/span> till\u00eb \u00ebsht\u00eb i<\/span> identifikuesh\u00ebm<\/span> kur:<\/span><\/p>\n

\n
\n
(a)<\/span>\u00ebsht\u00eb i ndash\u00ebm, d.m.<\/span> th i aft\u00eb p\u00ebr t\u00eb qen\u00eb i ndar\u00eb nga nj\u00ebsia ekonomike dhe shitet, transferohet, li\u00e7ensohet, jepet<\/span> me<\/span> qira<\/span> ose<\/span> shk\u00ebmbehet,<\/span> ose<\/span> individualisht<\/span> ose<\/span> s\u00eb<\/span> bashku me<\/span> nj\u00eb<\/span> kontrat\u00eb<\/span> t\u00eb<\/span> lidhur,<\/span> aktiv ose<\/span> detyrim,<\/span> ose<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>lind nga t\u00eb drejtat kontraktuale ose t\u00eb tjera ligjore, pavar\u00ebsisht n\u00ebse k\u00ebto t\u00eb drejta jan\u00eb t\u00eb transferueshme ose t\u00eb<\/span> ndara<\/span> nga<\/span> nj\u00ebsia<\/span> ekonomike<\/span> ose nga t\u00eb drejtat<\/span> dhe detyrimet<\/span> e<\/span> tjera.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

Aktivet<\/span> afatgjata<\/span> t\u00eb<\/span> mbajtura<\/span> p\u00ebr<\/span> shitje<\/span>,<\/span> jan\u00eb<\/span> elemente<\/span> t\u00eb<\/span> AAM-s\u00eb<\/span> ose<\/span> AAJM-s\u00eb,<\/span> q\u00eb<\/span> ka<\/span> shum\u00eb<\/span> mund\u00ebsi<\/span> t\u00eb<\/span> shiten<\/span> brenda<\/span> 12<\/span> muajve t\u00eb ardhsh\u00ebm<\/span> pas<\/span> dat\u00ebs<\/span> s\u00eb raportimit.<\/span><\/p>\n

Amortizimi<\/span> \u00ebsht\u00eb<\/span> shp\u00ebrndarja<\/span> sistematike<\/span> e<\/span> vler\u00ebs<\/span> s\u00eb<\/span> amortizueshme<\/span> t\u00eb<\/span> nj\u00eb<\/span> AAM-je<\/span> ose<\/span> nj\u00eb<\/span> AAJM-je<\/span> p\u00ebrgjat\u00eb<\/span> jet\u00ebs<\/span> s\u00eb<\/span> tij t\u00eb dobishme.<\/span><\/p>\n

Vlera<\/span> e<\/span> amortizueshme<\/span> \u00ebsht\u00eb<\/span> kostoja<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> ose<\/span> nj\u00eb<\/span> vler\u00eb<\/span> tjet\u00ebr<\/span> q\u00eb<\/span> z\u00ebvend\u00ebson<\/span> koston,<\/span> minus<\/span> vler\u00ebn<\/span> e<\/span> rikuperueshme<\/span> t\u00eb aktivit.<\/span><\/p>\n

Jeta<\/span> e<\/span> dobishme<\/span> \u00ebsht\u00eb:<\/span><\/p>\n

\n
\n
(a)<\/span>periudha<\/span> gjat\u00eb<\/span> t\u00eb<\/span> cil\u00ebs<\/span> nj\u00eb<\/span> aktiv<\/span> pritet<\/span> t\u00eb<\/span> p\u00ebrdoret<\/span> nga<\/span> nj\u00ebsia;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>numri<\/span> i<\/span> produkteve<\/span> (ose<\/span> nj\u00ebsi<\/span> t\u00eb<\/span> tjera<\/span> t\u00eb<\/span> ngjashme) q\u00eb<\/span> nj\u00ebsia<\/span> pret<\/span> t\u00eb<\/span> p\u00ebrftoj\u00eb<\/span> nga<\/span> p\u00ebrdorimi<\/span> i<\/span> aktivit.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

Kostoja<\/span> \u00ebsht\u00eb shuma<\/span> e<\/span> parave<\/span> (ose<\/span> ekuivalenteve<\/span> t\u00eb parave)<\/span> e<\/span> paguar, ose<\/span> vlera<\/span> e<\/span> drejt\u00eb e<\/span> aktiveve<\/span> t\u00eb<\/span> tjera<\/span> t\u00eb<\/span> dh\u00ebna<\/span> p\u00ebr<\/span> t\u00eb<\/span> bler\u00eb ose prodhuar<\/span> nj\u00eb aktiv.<\/span><\/p>\n

Vlera<\/span> e<\/span> rikuperueshme<\/span> \u00ebsht\u00eb<\/span> shuma<\/span> e<\/span> vler\u00ebsuar<\/span> q\u00eb<\/span> nj\u00ebsia<\/span> pret<\/span> t\u00eb<\/span> p\u00ebrftoj\u00eb<\/span> nga<\/span> nj\u00eb<\/span> aktiv<\/span> n\u00eb<\/span> fund<\/span> t\u00eb<\/span> jet\u00ebs<\/span> s\u00eb<\/span> tij<\/span> t\u00eb<\/span> dobishme, pas<\/span> zbritjes<\/span> s\u00eb<\/span> kostos<\/span> s\u00eb nxjerrjes<\/span> nga p\u00ebrdorimi.<\/span><\/p>\n

Amortizimi i akumuluar<\/span> \u00ebsht\u00eb pjesa e amortizueshme e nj\u00eb aktivi, tashm\u00eb e amortizuar dhe e njohur si shpenzim.<\/span> Costi<\/span> e<\/span> huamarrjeve<\/span> jan\u00eb<\/span> kostot<\/span> e<\/span> interesit<\/span> e<\/span> kosto<\/span> t\u00eb<\/span> tjera<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb,<\/span> t\u00eb<\/span> tilla<\/span> si<\/span> tarifat<\/span> e<\/span> sh\u00ebrbimeve,<\/span> komisionet<\/span> bankare, diferencat e<\/span> k\u00ebmbimit,<\/span> q\u00eb rrjedhin<\/span> nga<\/span> huamarrjet n\u00eb<\/span> monedh\u00eb<\/span> t\u00eb<\/span> huaj<\/span> n\u00eb at\u00eb<\/span> mas\u00eb q\u00eb<\/span> ato konsiderohen<\/span> si<\/span> nj\u00eb<\/span> rregullim<\/span> i<\/span> kostove<\/span> t\u00eb<\/span> interesit<\/span> n\u00eb<\/span> lidhje<\/span> me<\/span> marr\u00ebveshjet<\/span> e<\/span> huave<\/span> e<\/span> kosto<\/span> t\u00eb<\/span> tjera<\/span> q\u00eb<\/span> lidhen<\/span> drejtp\u00ebrdrejt<\/span> me<\/span> huamarrjet.<\/span><\/p>\n

Humbja nga zhvler\u00ebsimi<\/span> \u00ebsht\u00eb shuma me t\u00eb cil\u00ebn vlera kontab\u00ebl e nj\u00eb aktivi ose nj\u00eb nj\u00ebsie gjeneruese parash e tejkalon<\/span> shum\u00ebn<\/span> e tij<\/span> t\u00eb rikuperueshme<\/span><\/p>\n

Vlera e<\/span> drejt\u00eb<\/span> \u00ebsht\u00eb<\/span> \u00e7mimi q\u00eb<\/span> do<\/span> t\u00eb<\/span> pranohej<\/span> p\u00ebr<\/span> t\u00eb<\/span> shitur<\/span> nj\u00eb<\/span> aktiv<\/span> ose<\/span> q\u00eb<\/span> do<\/span> paguhej<\/span> p\u00ebr<\/span> t\u00eb transferuar<\/span> nj\u00eb<\/span> detyrim,<\/span> n\u00eb<\/span> nj\u00eb<\/span> transaksion<\/span> t\u00eb<\/span> zakonsh\u00ebm<\/span> midis<\/span> pjes\u00ebmarr\u00ebsve<\/span> t\u00eb tregut,<\/span> n\u00eb<\/span> dat\u00ebn<\/span> e<\/span> matjes.<\/span><\/p>\n

Vlera kontab\u00ebl neto<\/span> \u00ebsht\u00eb shuma<\/span> me<\/span> t\u00eb cil\u00ebn<\/span> nj\u00eb<\/span> aktiv<\/span> njihet<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> pozicionit<\/span> financiar<\/span> (pasi zbritet<\/span> amortizimi<\/span> i<\/span> akumuluar<\/span> dhe humbjet e<\/span> mundshme<\/span> nga zhvler\u00ebsimi).<\/span><\/p>\n

Shuma<\/span> e<\/span> rikuperueshme<\/span> \u00ebsht\u00eb<\/span> vlera<\/span> m\u00eb<\/span> e<\/span> lart\u00eb<\/span> midis<\/span> vler\u00ebs<\/span> s\u00eb<\/span> drejt\u00eb<\/span> t\u00eb<\/span> nj\u00eb<\/span> aktivi<\/span> (pak\u00ebsuar<\/span> me<\/span> koston<\/span> e<\/span> shitjes)<\/span> e<\/span> vler\u00ebs<\/span> s\u00eb<\/span> tij<\/span> n\u00eb p\u00ebrdorim.<\/span><\/p>\n

Costi<\/span> e<\/span> shitjes<\/span> jan\u00eb<\/span> kostot-shtes\u00eb<\/span> q\u00eb<\/span> lidhen<\/span> drejtp\u00ebrdrejt<\/span> me<\/span> shitjen<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> ose<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb,<\/span> duke<\/span> p\u00ebrjashtuar<\/span> koston<\/span> financiare dhe<\/span> tatim<\/span> fitimin.<\/span><\/p>\n

Vlera<\/span> n\u00eb<\/span> p\u00ebrdorim<\/span> \u00ebsht\u00eb<\/span> vlera<\/span> aktuale<\/span> e<\/span> flukseve<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb<\/span> vler\u00ebsuara<\/span> t\u00eb<\/span> paras\u00eb,<\/span> q\u00eb<\/span> pritet<\/span> t\u00eb<\/span> vijn\u00eb<\/span> nga<\/span> p\u00ebrdorimi<\/span> i<\/span> nj\u00eb<\/span> aktivi<\/span> ose<\/span> nga dalja<\/span> e tij jasht\u00eb<\/span> p\u00ebrdorimit<\/span> n\u00eb<\/span> fund<\/span> t\u00eb jet\u00ebs<\/span> s\u00eb tij t\u00eb dobishme.<\/span><\/p>\n

Nj\u00ebsia<\/span> gjeneruese<\/span> e<\/span> paras\u00eb<\/span> \u00ebsht\u00eb<\/span> grupi<\/span> m\u00eb<\/span> i<\/span> vog\u00ebl<\/span> i<\/span> identifikuesh\u00ebm<\/span> i<\/span> aktiveve<\/span> q\u00eb<\/span> gjenerojn\u00eb<\/span> par\u00e0,<\/span> t\u00eb<\/span> cilat<\/span> jan\u00eb<\/span> kryesisht<\/span> t\u00eb pavarura<\/span> nga<\/span> hyrjet e parave nga<\/span> aktive t\u00eb tjera.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

TRAJTIMI<\/span> KONTAB\u00cbL<\/span> P\u00cbR<\/span> AKTIVET AFATGJATA<\/span> MATERIALE (AAM)<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Njohja<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

8<\/span><\/p>\n<\/td>\n

\n

Nj\u00ebsia<\/span> ekonomike<\/span> njeh<\/span> koston<\/span> e<\/span> nj\u00eb<\/span> z\u00ebri<\/span> t\u00eb<\/span> AAM-ve<\/span> si nj\u00eb<\/span> aktiv<\/span> n\u00ebse<\/span> e<\/span> vet\u00ebm<\/span> n\u00ebse:<\/span><\/p>\n

\n
\n
(a)<\/span>aktivi<\/span> kontrollohet<\/span> nga nj\u00ebsia<\/span> ekonomike;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>\u00ebsht\u00eb<\/span> e<\/span> mundur<\/span> q\u00eb nga<\/span> p\u00ebrdorimi<\/span> i<\/span> aktivit<\/span> do<\/span> t\u00eb<\/span> hyjn\u00eb n\u00eb<\/span> nj\u00ebsin\u00eb<\/span> ekonomike p\u00ebrfitime<\/span> t\u00eb<\/span> ardhshme<\/span> ekonomike;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>kostoja<\/span> e<\/span> aktivit<\/span> mund<\/span> t\u00eb<\/span> matet me<\/span> besueshm\u00ebri.<\/span><\/div>\n<\/div>\n<\/div>\n

Regjistrimi<\/span> fillestar<\/span> i<\/span> AAM-s\u00eb b\u00ebhet<\/span> zakonisht<\/span> n\u00eb<\/span> momentin<\/span> e<\/span> p\u00ebrftimit<\/span> t\u00eb<\/span> tij nga<\/span> blerja<\/span> apo<\/span> prodhimi.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

9<\/span><\/p>\n<\/td>\n

\n

Pjes\u00ebt<\/span> e k\u00ebmbimit,<\/span> instrumentet dhe<\/span> veglat<\/span> e<\/span> pun\u00ebs<\/span> mbahen zakonisht<\/span> si<\/span> inventar<\/span> e<\/span> ngarkohen n\u00eb shpenzime<\/span> kur ato<\/span><\/p>\n

konsumohen. Megjithat\u00eb, pjes\u00ebt kryesore t\u00eb k\u00ebmbimit dhe pajisjet rezerv\u00eb jan\u00eb aktive afatgjata materiale kur nj\u00eb nj\u00ebsi<\/span> ekonomike pret p\u00ebr t’i p\u00ebrdorur ato gjat\u00eb m\u00eb shum\u00eb se nj\u00eb periudhe. N\u00eb m\u00ebnyr\u00eb t\u00eb ngjashme, n\u00eb qoft\u00eb se pjes\u00ebt e<\/span> k\u00ebmbimit, instrumentet<\/span> e<\/span> veglat<\/span> e<\/span> pun\u00ebs<\/span> mund t\u00eb p\u00ebrdoren<\/span> vet\u00ebm<\/span> n\u00eb lidhje<\/span> me<\/span> nj\u00eb z\u00eb<\/span> t\u00eb<\/span> aktiveve<\/span> afatgjata<\/span> materiale,<\/span><\/p>\n

ato<\/span> konsiderohen<\/span> si<\/span> aktive<\/span> afatgjata materiale.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

10<\/span><\/p>\n<\/td>\n

\n

Toka<\/span> e<\/span> nd\u00ebrtesat<\/span> jan\u00eb<\/span> aktive<\/span> t\u00eb<\/span> ndara<\/span> e<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> do<\/span> t\u201ei<\/span> trajtoj\u00eb<\/span> ato<\/span> ve\u00e7<\/span> e<\/span> ve\u00e7<\/span> edhe<\/span> kur<\/span> ato<\/span> blihen<\/span> s\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

bashku.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Matja<\/span> fillestare<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

11<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> element<\/span> i AAM-s\u00eb,<\/span> q\u00eb<\/span> plot\u00ebson kriteret<\/span> p\u00ebr njohje<\/span> si<\/span> aktiv<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> pozicionit financiar (shih<\/span> paragrafin<\/span> 20<\/span> t\u00eb<\/span><\/p>\n

SKK<\/span> 1<\/span> t\u00eb<\/span> p\u00ebrmir\u00ebsuar), matet<\/span> me<\/span> kosto.<\/span> N\u00eb<\/span> kosto<\/span> p\u00ebrfshihet:<\/span><\/p>\n

\n
\n
(a)<\/span>kosto e blerjes (p\u00ebrfshir\u00eb taksat e importit dhe taksa t\u00eb tjera t\u00eb parimbursueshme, zbritur skontot tregtare dhe<\/span> rabatet)<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>kosto t\u00eb tjera t\u00eb drejtp\u00ebrdrejta q\u00eb lidhen me sjelljen e aktivit n\u00eb vendndodhjen dhe kushtet e nevojshme p\u00ebr<\/span> funksionimin e tij, sipas q\u00ebllimeve t\u00eb nj\u00ebsis\u00eb (p\u00ebrfshir\u00eb koston e prodhimit t\u00eb aktivit, n\u00ebse ka t\u00eb tilla kosto, kostot e<\/span> p\u00ebrgatitjes<\/span> s\u00eb<\/span> terrenit,<\/span> l\u00ebvrimin<\/span> fillestar dhe<\/span> trajtimin,<\/span> instalimin<\/span> e<\/span> montimin,<\/span> si<\/span> e<\/span> testimin<\/span> e<\/span> tij).<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>kostoja fillestare e vler\u00ebsuar e \u00e7montimeve t\u00eb ardhshme t\u00eb nj\u00eb aktivi dhe t\u00eb kthimit t\u00eb terrenit, n\u00eb t\u00eb cilin ai<\/span> ndodhet,<\/span> n\u00eb<\/span> gjendjen<\/span> fillestare<\/span> (n\u00ebse<\/span> vler\u00ebsimi<\/span> i<\/span> tyre<\/span> p\u00ebrputhet<\/span> me<\/span> politikat<\/span> p\u00ebr<\/span> krijimin<\/span> e<\/span> nj\u00eb<\/span> provizioni,<\/span> si\u00e7<\/span> p\u00ebrshkruhet<\/span> n\u00eb SKK 6).<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

12<\/span><\/p>\n<\/td>\n

\n

T\u00eb<\/span> ardhurat<\/span> e<\/span> shpenzimet<\/span> q\u00eb<\/span> krijohen<\/span> si<\/span> rezultat<\/span> i<\/span> aktiviteteve<\/span> t\u00eb<\/span> rast\u00ebsishme<\/span> gjat\u00eb<\/span> nd\u00ebrtimit<\/span> apo<\/span> zhvillimit<\/span> t\u00eb<\/span> nj\u00eb<\/span> aktivi<\/span> afatgjat\u00eb<\/span> material<\/span> njihen<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> t\u00eb<\/span> ardhurave<\/span> n\u00eb<\/span> qoft\u00eb<\/span> se<\/span> k\u00ebto<\/span> aktivitete<\/span> nuk<\/span> jan\u00eb<\/span> t\u00eb<\/span> nevojshme<\/span> p\u00ebr<\/span> ta<\/span><\/p>\n

sjell\u00eb<\/span> aktivin<\/span> n\u00eb<\/span> vendndodhjen<\/span> e<\/span> kushtet<\/span> e<\/span> shfryt\u00ebzimit<\/span> t\u00eb<\/span> paramenduara.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

13<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> pagesa<\/span> p\u00ebr<\/span> AAM<\/span> shtyhet<\/span> p\u00ebrtej<\/span> afateve<\/span> normale<\/span> t\u00eb<\/span> kredive<\/span> p\u00ebr<\/span> pages\u00eb,<\/span> n\u00eb<\/span> p\u00ebrcaktimin<\/span> e<\/span> kostos<\/span> s\u00eb<\/span> aktivit<\/span> merret<\/span><\/p>\n

n\u00eb<\/span> konsiderat\u00eb<\/span> vlera<\/span> aktuale<\/span> e<\/span> pages\u00ebs.<\/span> Diferenca<\/span> mes<\/span> vler\u00ebs<\/span> nominale<\/span> e<\/span> vler\u00ebs<\/span> aktuale<\/span> njihet<\/span> si<\/span> nj\u00eb<\/span> shpenzim<\/span> interesi<\/span> p\u00ebrgjat\u00eb afatit<\/span> t\u00eb pages\u00ebs.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

14<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike njeh<\/span> t\u00eb gjitha<\/span> kostot<\/span> e<\/span> huamarrjes<\/span> si<\/span> shpenzim<\/span> n\u00eb<\/span> periudh\u00ebn<\/span> n\u00eb<\/span> t\u00eb<\/span> cil\u00ebn<\/span> ato<\/span> jan\u00eb<\/span> kryer.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

15<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> aktivi<\/span> p\u00ebrfitohet<\/span> n\u00eb<\/span> k\u00ebmbim<\/span> t\u00eb<\/span> nj\u00eb<\/span> aktivi<\/span> tjet\u00ebr<\/span> jomonetar,<\/span> ose<\/span> grup<\/span> aktivesh,<\/span> ose<\/span> t\u00eb<\/span> nj\u00eb<\/span> kombinimi<\/span> aktivesh<\/span><\/p>\n

monetare me<\/span> aktive<\/span> jomonetare,<\/span> kostoja<\/span> e<\/span> aktivit<\/span> t\u00eb<\/span> marr\u00eb<\/span> matet me<\/span> vler\u00ebn<\/span> e<\/span> drejt\u00eb,<\/span> p\u00ebrve\u00e7<\/span> rasteve<\/span> kur:<\/span><\/p>\n

\n
\n
(a)<\/span>vlera<\/span> e<\/span> drejt\u00eb<\/span> e<\/span> aktiveve<\/span> t\u00eb<\/span> marra<\/span> e<\/span> atyre<\/span> t\u00eb<\/span> dh\u00ebna<\/span> nuk<\/span> mund<\/span> t\u00eb<\/span> p\u00ebrcaktohet<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> t\u00eb<\/span> besueshme;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>veprimi i k\u00ebmbimit nuk ka p\u00ebrmbajtje tregtare (p\u00ebr shembull, kur aktivet e shk\u00ebmbyer jan\u00eb t\u00eb ngjash\u00ebm).<\/span> N\u00eb<\/span> t\u00eb<\/span> dyja<\/span> rastet<\/span> e<\/span> lartp\u00ebrmendura,<\/span> (a)<\/span> e<\/span> (b),<\/span> kostoja<\/span> e<\/span> aktivit<\/span> t\u00eb<\/span> marr\u00eb<\/span> \u00ebsht\u00eb<\/span> vlera<\/span> kontab\u00ebl<\/span> e<\/span> aktivit<\/span> t\u00eb<\/span> dh\u00ebn\u00eb.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

16<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> p\u00ebrb\u00ebr\u00ebsit kryesor\u00eb<\/span> t\u00eb<\/span> nj\u00eb<\/span> AAM-je<\/span> kan\u00eb,<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> t\u00eb<\/span> konsiderueshme,<\/span> jet\u00eb t\u00eb dobishme<\/span> t\u00eb<\/span> ndryshme,<\/span> k\u00ebto<\/span> pjes\u00eb<\/span><\/p>\n

duhet<\/span> t\u00eb<\/span> njihen<\/span> fillimisht<\/span> si<\/span> element\u00eb t\u00eb<\/span> ve\u00e7ant\u00eb<\/span> t\u00eb<\/span> AAM-s\u00eb,<\/span> duke<\/span> caktuar<\/span> norma<\/span> amortizimi<\/span> t\u00eb<\/span> ve\u00e7anta<\/span> p\u00ebr secilin<\/span> prej<\/span> tyre, n\u00eb var\u00ebsi<\/span> t\u00eb jet\u00ebs<\/span> s\u00eb tyre t\u00eb dobishme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

17<\/span><\/p>\n<\/td>\n

\n

P\u00ebrcaktimi<\/span> i<\/span> kostos<\/span> s\u00eb<\/span> AAM-ve,<\/span> t\u00eb<\/span> marra<\/span> nga<\/span> grantet<\/span> qeveritare,<\/span> do<\/span> t\u00eb<\/span> b\u00ebhet<\/span> n\u00eb<\/span> p\u00ebrputhje<\/span> me<\/span> SKK<\/span> 10<\/span> Grantet<\/em><\/span> e<\/em><\/span><\/p>\n

forma<\/em><\/span> t\u00eb<\/em><\/span> tjera<\/em><\/span> t\u00eb<\/em><\/span> ndihm\u00ebs<\/em><\/span>.<\/span> P\u00ebrcaktimi<\/span> i<\/span> kostos<\/span> s\u00eb<\/span> AAM-ve,<\/span> t\u00eb<\/span> marra<\/span> me<\/span> qira<\/span> financiare,<\/span> do<\/span> t\u00eb<\/span> b\u00ebhet<\/span> n\u00eb<\/span> p\u00ebrputhje<\/span> me<\/span> SKK<\/span> 7<\/span> Kontabilizimi<\/em><\/span> i<\/em><\/span> qirave<\/em><\/span>.<\/span> P\u00ebrcaktimi<\/span> i<\/span> kostos<\/span> s\u00eb<\/span> AAM-ve,<\/span> t\u00eb<\/span> p\u00ebrftuara<\/span> nga<\/span> kombinimet<\/span> e<\/span> bizneseve,<\/span> do<\/span> t\u00eb<\/span> b\u00ebhet<\/span><\/p>\n

n\u00eb<\/span> p\u00ebrputhje<\/span> me<\/span> SKK<\/span> 9<\/span> Kombinimet<\/em><\/span> e<\/em><\/span> bizneseve<\/em><\/span> e<\/em><\/span> konsolidimi<\/em><\/span>.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Vler\u00ebsimi<\/span> i<\/span> m\u00ebpassh\u00ebm<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

18<\/span><\/p>\n<\/td>\n

\n

Nj\u00ebsia<\/span> ekonomike<\/span> do<\/span> t\u00eb<\/span> zgjedh\u00eb<\/span> si<\/span> politik\u00eb<\/span> t\u00eb<\/span> saj<\/span> kontab\u00ebl<\/span> modelin<\/span> e<\/span> kostos<\/span> (i<\/span> cili<\/span> shpjegohet<\/span> n\u00eb<\/span> paragrafin<\/span> 19),<\/span> ose<\/span><\/p>\n

modelin<\/span> e<\/span> rivler\u00ebsimit<\/span> (i<\/span> cili<\/span> shpjegohet<\/span> n\u00eb<\/span> paragraf\u00ebt<\/span> 20-28<\/span> )<\/span> e<\/span> do<\/span> t\u00eb<\/span> zbatoj\u00eb<\/span> at\u00eb<\/span> model<\/span> p\u00ebr<\/span> t\u00eb<\/span> gjith\u00eb<\/span> klas\u00ebn<\/span> e<\/span> AAM-<\/span> ve<\/span> q\u00eb vler\u00ebsohet.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Modeli<\/span> i<\/span> kostos<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

19<\/span><\/p>\n<\/td>\n

\n

N\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> pozicionit<\/span> financiar<\/span> nj\u00eb<\/span> element<\/span> i<\/span> AAM-s\u00eb<\/span> paraqitet<\/span> me<\/span> kosto<\/span> minus<\/span> amortizimin<\/span> e<\/span> akumuluar<\/span> e<\/span><\/p>\n

ndonj\u00eb<\/span> humbje<\/span> t\u00eb<\/span> akumuluar<\/span> nga<\/span> zhvler\u00ebsimi.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Modeli<\/span> i<\/span> rivler\u00ebsimit<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

20<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> klas\u00eb<\/span> AAM,<\/span> vlera<\/span> e<\/span> drejt\u00eb<\/span> e<\/span> s\u00eb<\/span> cilave<\/span> mund<\/span> t\u00eb<\/span> matet<\/span> me<\/span> besueshm\u00ebri,<\/span> paraqitet<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> pozicionit<\/span> financiar<\/span><\/p>\n

me shum\u00ebn e rivler\u00ebsuar, e cila \u00ebsht\u00eb vlera e drejt\u00eb n\u00eb dat\u00ebn e rivler\u00ebsimit, pak\u00ebsuar n\u00eb periudhat n\u00eb vijim me<\/span> amortizimin e akumuluar t\u00eb <\/span>m\u00ebpassh\u00ebm <\/em><\/span>dhe humbjet e akumuluara t\u00eb <\/span>m\u00ebpasshme <\/em><\/span>nga zhvler\u00ebsimi. Rivler\u00ebsimet duhet<\/span> t\u00eb<\/span> kryhen<\/span> rregullisht,<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> q\u00eb<\/span> vlera<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> mos<\/span> ndryshoj\u00eb<\/span> materialisht<\/span> nga<\/span> vlera<\/span> q\u00eb<\/span> do<\/span> t\u00eb<\/span> rezultonte<\/span> n\u00ebse<\/span><\/p>\n

vler\u00ebsimi<\/span> i AAM-s\u00eb,<\/span> n\u00eb<\/span> dat\u00ebn e<\/span> raportimit<\/span> do<\/span> t\u00eb<\/span> b\u00ebhej me<\/span> vler\u00ebn<\/span> e<\/span> drejt\u00eb.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

21<\/span><\/p>\n<\/td>\n

\n

Vlera e<\/span> drejt\u00eb e truallit dhe<\/span> nd\u00ebrtesave<\/span> zakonisht<\/span> p\u00ebrcaktohet<\/span> mbi baz\u00ebn<\/span> e treguesve<\/span> t\u00eb tregut<\/span> n\u00ebp\u00ebrmjet vler\u00ebsimeve<\/span> t\u00eb<\/span><\/p>\n

kryera<\/span> nga<\/span> vler\u00ebsues<\/span> profesionist\u00eb<\/span> t\u00eb<\/span> kualifikuar.<\/span> Vlera<\/span> e drejt\u00eb<\/span> e<\/span> elementeve t\u00eb<\/span> AAM-s\u00eb<\/span> \u00ebsht\u00eb zakonisht<\/span> vlera e tyre<\/span> e<\/span> tregut<\/span> e p\u00ebrcaktuar<\/span> nga vler\u00ebsuesit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

22<\/span><\/p>\n<\/td>\n

\n

Frekuenca e rivler\u00ebsimeve varet nga ndryshimet n\u00eb vlerat e drejta t\u00eb AAM-s\u00eb q\u00eb rivler\u00ebsohen. Kur vlera e drejt\u00eb e nj\u00eb<\/span> aktivi<\/span> t\u00eb<\/span> rivler\u00ebsuar<\/span> ndryshon<\/span> materialisht<\/span> nga<\/span> vlera<\/span> kontab\u00ebl,<\/span> at\u00ebher\u00eb<\/span> nevojitet<\/span> t\u00eb<\/span> kryhet<\/span> nj\u00eb<\/span> rivler\u00ebsim<\/span> tjet\u00ebr.<\/span> Disa<\/span><\/p>\n

elemente t\u00eb AAM-s\u00eb p\u00ebsojn\u00eb ndryshime t\u00eb ndjeshme e t\u00eb paq\u00ebndrueshme n\u00eb vlerat e tyre t\u00eb drejta, k\u00ebshtu q\u00eb ata kan\u00eb<\/span> nevoj\u00eb p\u00ebr rivler\u00ebsime vjetore. Rivler\u00ebsime t\u00eb tilla t\u00eb shpeshta jan\u00eb t\u00eb panevojshme p\u00ebr ato elemente t\u00eb AAM-s\u00eb, vlera<\/span> e drejt\u00eb e t\u00eb cilave nuk p\u00ebson ndryshime t\u00eb ndjeshme. P\u00ebr k\u00ebt\u00eb kategori \u00ebsht\u00eb i mjaftuesh\u00ebm nj\u00eb rivler\u00ebsim n\u00eb \u00e7do tre<\/span> ose<\/span> pes\u00eb vite.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

23<\/span><\/p>\n<\/td>\n

\n

Kur<\/span> rivler\u00ebsohet<\/span> nj\u00eb<\/span> element<\/span> i<\/span> AAM-s\u00eb,<\/span> amortizimi<\/span> i<\/span> akumuluar<\/span> n\u00eb<\/span> dat\u00ebn<\/span> e<\/span> rivler\u00ebsimit<\/span> eleminohet<\/span> kundrejt<\/span> vler\u00ebs<\/span><\/p>\n

kontab\u00ebl bruto t\u00eb aktivit dhe vlera neto rideklarohet me shum\u00ebn e rivler\u00ebsuar t\u00eb aktivit, ose rivler\u00ebsohen dhe vlera<\/span> historike<\/span> e<\/span> amortizimi<\/span> i<\/span> akumuluar.<\/span> Shuma\/vlera<\/span> e<\/span> rregullimit,<\/span> q\u00eb<\/span> vjen<\/span> nga<\/span> rideklarimi<\/span> ose<\/span> eleminimi<\/span> i<\/span> amortizimit<\/span> t\u00eb akumuluar, p\u00ebrfaq\u00ebson<\/span> shtimin<\/span> ose<\/span> pak\u00ebsimin<\/span> e<\/span> vler\u00ebs<\/span> kontab\u00ebl,<\/span> e<\/span> cila<\/span> kontabilizohet<\/span> n\u00eb<\/span> p\u00ebrputhje<\/span> me<\/span> paragraf\u00ebt 26<\/span><\/p>\n

e<\/span> 27.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

24<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> rivler\u00ebsohet<\/span> nj\u00eb<\/span> element<\/span> i<\/span> AAM-s\u00eb,<\/span> at\u00ebher\u00eb<\/span> duhet<\/span> t\u00eb<\/span> rivler\u00ebsohet<\/span> e<\/span> gjith\u00eb<\/span> klasa<\/span> e<\/span> AAM-s\u00eb<\/span> ku<\/span> b\u00ebn<\/span> pjes\u00eb<\/span> ky<\/span><\/p>\n

element.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

25<\/span><\/p>\n<\/td>\n

\n

T\u00eb<\/span> gjitha<\/span> elementet<\/span> e<\/span> nj\u00eb<\/span> klase<\/span> AAM<\/span> rivler\u00ebsohen<\/span> n\u00eb<\/span> t\u00eb<\/span> nj\u00ebjt\u00ebn<\/span> koh\u00eb<\/span> p\u00ebr<\/span> t\u00eb<\/span> shmangur<\/span> rivler\u00ebsimet<\/span> e<\/span> p\u00ebrzgjedhura<\/span> t\u00eb<\/span><\/p>\n

aktiveve,<\/span> si<\/span> e<\/span> raportimin<\/span> n\u00eb<\/span> pasqyrat<\/span> financiare<\/span> t\u00eb<\/span> shumave<\/span> q\u00eb<\/span> jan\u00eb<\/span> nj\u00eb<\/span> p\u00ebrzierje<\/span> e<\/span> kostove<\/span> e<\/span> vlerave<\/span> t\u00eb<\/span> drejta<\/span> n\u00eb<\/span> data<\/span> t\u00eb ndryshme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

26<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> vlera<\/span> kontab\u00ebl<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> afatgjat\u00eb<\/span> material<\/span> rritet,<\/span> si<\/span> rezultat<\/span> i<\/span> rivler\u00ebsimit,<\/span> kjo<\/span> rritje<\/span> kreditohet<\/span> drejtp\u00ebrdrejt<\/span> n\u00eb<\/span> kapitalet<\/span> e<\/span> veta<\/span> n\u00eb<\/span> z\u00ebrin<\/span> \u201cRezerva<\/span> rivler\u00ebsimi\u201d.<\/span> Por<\/span> shuma<\/span> e<\/span> rivler\u00ebsimit<\/span> njihet<\/span> si<\/span> e<\/span> ardhur<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> t\u00eb<\/span> ardhurave,<\/span><\/p>\n

p\u00ebr<\/span> sa<\/span> koh\u00eb<\/span> e<\/span> n\u00eb<\/span> at\u00eb<\/span> mas\u00eb<\/span> q\u00eb<\/span> ajo<\/span> anullon<\/span> humbjen<\/span> nga<\/span> rivler\u00ebsimi<\/span> i<\/span> t\u00eb<\/span> nj\u00ebjtit<\/span> aktiv<\/span> n\u00eb<\/span> periudhat<\/span> kontab\u00ebl<\/span> paraardh\u00ebse.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

27<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> vlera<\/span> kontab\u00ebl e<\/span> nj\u00eb<\/span> aktivi<\/span> afatgjat\u00eb<\/span> material zvog\u00eblohet,<\/span> si rezultat i<\/span> rivler\u00ebsimit,<\/span> ky<\/span> zvog\u00eblim<\/span> njihet si<\/span> shpenzim<\/span><\/p>\n

n\u00eb pasqyr\u00ebn e t\u00eb ardhurave. Por shuma e humbjes nga rivler\u00ebsimi debitohet drejtp\u00ebrdrejt n\u00eb kapitalet e veta n\u00eb<\/span> z\u00ebrin<\/span> \u201cRezerva rivler\u00ebsimi\u201d, p\u00ebr sa koh\u00eb dhe n\u00eb at\u00eb mas\u00eb q\u00eb ajo kompenson nj\u00eb gjendje kreditore q\u00eb mund t\u00eb ekzistoj\u00eb nga<\/span> rivler\u00ebsime<\/span> t\u00eb<\/span> m\u00ebparshme t\u00eb k\u00ebtij<\/span> aktivi.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

28<\/span><\/p>\n<\/td>\n

\n

Teprica nga rivler\u00ebsimi, e p\u00ebrfshir\u00eb n\u00eb kapitalet e veta p\u00ebr nj\u00eb element t\u00eb AAM-s\u00eb, duhet t\u00eb kalohet te fitimet e<\/span> pashp\u00ebrndara<\/span> p\u00ebrgjat\u00eb<\/span> jet\u00ebs<\/span> s\u00eb<\/span> dobishme<\/span> t\u00eb<\/span> aktivit<\/span> afatgjat\u00eb<\/span> material.<\/span> Teprica<\/span> e<\/span> transferuar<\/span> \u00e7do<\/span> vit<\/span> \u00ebsht\u00eb<\/span> diferenca<\/span> mes<\/span><\/p>\n

amortizimit t\u00eb llogaritur mbi baz\u00ebn e vler\u00ebs kontab\u00ebl t\u00eb rivler\u00ebsuar t\u00eb aktivit dhe amortizimit t\u00eb llogaritur bazuar mbi<\/span> koston fillestare t\u00eb aktivit. T\u00eb gjitha tepricat e tjera (n\u00ebse ka), t\u00eb mbetura nga rivler\u00ebsimi, duhet t\u00eb transferohen te<\/span> fitimet<\/span> e<\/span> pashp\u00ebrndara<\/span> kur<\/span> aktivi<\/span> afatgjat\u00eb<\/span> material<\/span> \u00e7regjistrohet.<\/span> Transferimet<\/span> nga<\/span> tepricat<\/span> e<\/span> rivler\u00ebsimeve<\/span> n\u00eb<\/span> fitimet<\/span><\/p>\n

e<\/span> pashp\u00ebrndara<\/span> nuk<\/span> b\u00ebhen<\/span> n\u00ebp\u00ebrmjet<\/span> pasqyr\u00ebs s\u00eb<\/span> t\u00eb<\/span> ardhurave.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Vlera<\/span> e<\/span> amortizueshme<\/span> dhe amortizimi<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

29<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> shp\u00ebrndan<\/span> vler\u00ebn<\/span> e<\/span> amortizueshme<\/span> t\u00eb<\/span> nj\u00eb<\/span> aktivi<\/span> n\u00eb<\/span> baz\u00eb<\/span> sistematike<\/span> gjat\u00eb<\/span> jet\u00ebs<\/span> s\u00eb<\/span> tij<\/span> t\u00eb<\/span> dobishme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

30<\/span><\/p>\n<\/td>\n

\n

Vlera<\/span> e<\/span> amortizueshme<\/span> e<\/span> nj\u00eb<\/span> elementi<\/span> t\u00eb<\/span> AAM-s\u00eb<\/span> njihet<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> t\u00eb<\/span> ardhurave<\/span> e<\/span> shpenzimeve,<\/span> si<\/span> shpenzim<\/span> n\u00eb<\/span><\/p>\n

m\u00ebnyr\u00eb sistematike p\u00ebrgjat\u00eb jet\u00ebs s\u00eb dobishme t\u00eb k\u00ebtij aktivi. P\u00ebrjashtime b\u00ebjn\u00eb aktivet afatgjata materiale me jet\u00eb t\u00eb<\/span> dobishme pa afat si p\u00ebr shembull, toka (p\u00ebrve\u00e7 minierave dhe vendeve t\u00eb p\u00ebrdorura p\u00ebr groposje), punimet e artit me<\/span> jet\u00eb afatgjat\u00eb, veprat e muzeve dhe librat t\u00eb cilat nuk amortizohen. Punimet e artit t\u00eb marra p\u00ebr q\u00ebllime projektimi, si<\/span> dhe veprat e muzeve dhe librat, q\u00eb duhet t\u00eb z\u00ebvend\u00ebsohen pas nj\u00eb periudhe kohe t\u00eb caktuar, amortizohen gjat\u00eb jet\u00ebs s\u00eb<\/span> tyre<\/span> t\u00eb dobishme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

31<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb marr\u00eb parasysh t\u00eb gjith\u00eb faktor\u00ebt e m\u00ebposht\u00ebm n\u00eb p\u00ebrcaktimin e jet\u00ebs s\u00eb dobishme t\u00eb nj\u00eb<\/span> aktivi:<\/span><\/p>\n

\n
\n
(a)<\/span>p\u00ebrdorimin e pritsh\u00ebm t\u00eb aktivit. <\/span>P\u00ebrdorimi vler\u00ebsohet duke iu referuar kapaciteteve t\u00eb pritshme t\u00eb aktivit ose<\/em><\/span> prodhimit<\/em><\/span> t\u00eb pritsh\u00ebm.<\/em><\/span><\/div>\n<\/div>\n
\n
(b)<\/span>konsumimin fizik t\u00eb pritsh\u00ebm, q\u00eb varet nga faktor\u00eb t\u00eb shfryt\u00ebzimit, t\u00eb till\u00eb si numri i turneve gjat\u00eb t\u00eb cilave aktivi<\/span> p\u00ebrdoret dhe planet e riparimit dhe t\u00eb mir\u00ebmbajtjes, si dhe kujdesin dhe mir\u00ebmbajtjen e aktivit, kur aktivi nuk \u00ebsht\u00eb n\u00eb<\/span> pun\u00eb.<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>vjet\u00ebrimin teknik ose tregtar, q\u00eb rrjedh nga ndryshimet ose p\u00ebrmir\u00ebsimet n\u00eb prodhim, ose nga nj\u00eb ndryshim n\u00eb<\/span> k\u00ebrkesat<\/span> p\u00ebr<\/span> produktin<\/span> apo sh\u00ebrbimin<\/span> e siguruar<\/span> nga<\/span> aktivi.<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>kufizimet<\/span> ligjore<\/span> apo<\/span> t\u00eb<\/span> ngjashme<\/span> p\u00ebr<\/span> p\u00ebrdorimin<\/span> e<\/span> aktiveve,<\/span> si\u00e7<\/span> jan\u00eb<\/span> datat<\/span> e<\/span> skadimit<\/span> t\u00eb<\/span> kontratave<\/span> t\u00eb<\/span> qiras\u00eb.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

32<\/span><\/p>\n<\/td>\n

\n

Metoda<\/span> e<\/span> zgjedhur<\/span> e<\/span> amortizimit<\/span> duhet<\/span> t\u00eb<\/span> pasqyroj\u00eb<\/span> sistematikisht<\/span> m\u00ebnyr\u00ebn<\/span> se<\/span> si<\/span> do<\/span> t\u00eb<\/span> realizohen<\/span> nga<\/span> nj\u00ebsia<\/span><\/p>\n

ekonomike<\/span> p\u00ebrfitimet<\/span> ekonomike<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb<\/span> aktivit<\/span> afatgjat\u00eb,<\/span> t\u00eb<\/span> p\u00ebrftuara<\/span> gjat\u00eb<\/span> jet\u00ebs<\/span> s\u00eb<\/span> dobishme<\/span> t\u00eb<\/span> tij.<\/span> Metodat<\/span><\/p>\n

m\u00eb<\/span> t\u00eb<\/span> zakonshme<\/span> t\u00eb<\/span> amortizimit<\/span> p\u00ebrfshijn\u00eb<\/span> metod\u00ebn<\/span> lineare,<\/span> metod\u00ebn<\/span> mbi<\/span> vler\u00ebn<\/span> e<\/span> mbetur<\/span> e<\/span> metod\u00ebn<\/span> e<\/span> bazuar<\/span> n\u00eb<\/span> p\u00ebrdorim<\/span> si<\/span> p.sh<\/span> metoda e nj\u00ebsive t\u00eb prodhuara.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

33<\/span><\/p>\n<\/td>\n

\n

N\u00eb<\/span> praktik\u00eb<\/span> shpesh<\/span> p\u00ebrdoret<\/span> metoda<\/span> lineare<\/span> p\u00ebr<\/span> amortizimin<\/span> e<\/span> AAM-ve.<\/span> P\u00ebrdorimi<\/span> i<\/span> metodave<\/span> t\u00eb<\/span> tjera<\/span> merret<\/span> n\u00eb<\/span><\/p>\n

konsiderat\u00eb<\/span> n\u00eb<\/span> rast<\/span> se<\/span> ato<\/span> pasqyrojn\u00eb<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> m\u00eb<\/span> objektive<\/span> shp\u00ebrndarjen<\/span> e<\/span> p\u00ebrfitimeve<\/span> t\u00eb<\/span> ardhshme<\/span> ekonomike<\/span> gjat\u00eb<\/span> jet\u00ebs<\/span> s\u00eb dobishme t\u00eb aktivit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

34<\/span><\/p>\n<\/td>\n

\n

Amortizimi<\/span> duhet<\/span> t\u00eb<\/span> shpreh\u00eb<\/span> p\u00ebrdorimin<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> afatgjat\u00eb<\/span> por<\/span> jo<\/span> detyrimisht<\/span> ndryshimin<\/span> e<\/span> vler\u00ebs<\/span> s\u00eb<\/span> tij.<\/span> K\u00ebshtu<\/span> q\u00eb<\/span><\/p>\n

objektivi<\/span> i<\/span> p\u00ebrzgjedhjes<\/span> s\u00eb<\/span> metodave<\/span> e<\/span> normave<\/span> t\u00eb<\/span> amortizimit<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> mbajtja<\/span> e<\/span> vler\u00ebs<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> nj\u00eb<\/span> aktivi<\/span> afatgjat\u00eb<\/span> material<\/span> sa<\/span> m\u00eb<\/span> af\u00ebr vler\u00ebs<\/span> s\u00eb<\/span> tij<\/span> t\u00eb<\/span> tregut,<\/span> por<\/span> pasqyrimi<\/span> sa<\/span> m\u00eb<\/span> me<\/span> v\u00ebrtet\u00ebsi<\/span> i<\/span> p\u00ebrdorimit<\/span> t\u00eb<\/span> aktivit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

35<\/span><\/p>\n<\/td>\n

\n

Amortizimi<\/span> p\u00ebr<\/span> \u00e7do<\/span> periudh\u00eb<\/span> do<\/span> t\u00eb<\/span> njihet<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> t\u00eb<\/span> ardhurave<\/span> e<\/span> shpenzimeve,<\/span> me<\/span> p\u00ebrjashtim<\/span> t\u00eb<\/span> rasteve<\/span> kur<\/span><\/p>\n

nj\u00eb<\/span> SKK<\/span> tjet\u00ebr<\/span> k\u00ebrkon<\/span> q\u00eb<\/span> kostoja<\/span> t\u00eb<\/span> njihet<\/span> si<\/span> pjes\u00eb<\/span> e<\/span> kostos<\/span> s\u00eb<\/span> nj\u00eb<\/span> aktivi.<\/span> P\u00ebr<\/span> shembull,<\/span> amortizimi<\/span> i<\/span> aktiveve<\/span> afatgjata<\/span> prodhuese<\/span> p\u00ebrfshihet<\/span> n\u00eb<\/span> koston<\/span> e<\/span> inventarit<\/span> (shih<\/span> SKK 4<\/span> Inventar\u00ebt<\/em><\/span>).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

36<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> ka<\/span> tregues<\/span> se<\/span> ka<\/span> pasur<\/span> nj\u00eb<\/span> ndryshim<\/span> t\u00eb<\/span> r\u00ebnd\u00ebsish\u00ebm<\/span> q\u00eb<\/span> nga<\/span> data<\/span> e<\/span> fundit<\/span> e<\/span> raportimit<\/span> vjetor<\/span> n\u00eb<\/span> modelin<\/span> me<\/span> t\u00eb<\/span><\/p>\n

cil\u00ebn nj\u00eb nj\u00ebsi ekonomike pret t\u00eb konsumoj\u00eb p\u00ebrfitimet e ardhshme ekonomike t\u00eb nj\u00eb aktivi, nj\u00ebsia do t\u00eb shqyrtoj\u00eb<\/span> metod\u00ebn aktuale t\u00eb amortizimit t\u00eb tij dhe n\u00eb qoft\u00eb se pritshm\u00ebrit\u00eb ndryshojn\u00eb at\u00ebhere nj\u00ebsia do t\u00eb ndryshoj\u00eb metod\u00ebn e<\/span> amortizimit p\u00ebr t\u00eb pasqyruar modelin e ri. Nj\u00ebsia ekonomike do ta trajtoj\u00eb ndryshimin si nj\u00eb ndryshim n\u00eb vler\u00ebsimin<\/span> kontab\u00ebl<\/span> n\u00eb p\u00ebrputhje<\/span> me SKK<\/span> 1<\/span> Kuadri<\/em><\/span> i p\u00ebrgjithsh\u00ebm<\/em><\/span> p\u00ebr<\/em><\/span> p\u00ebrgatitjen e pasqyrave financiare<\/em><\/span>.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

37<\/span><\/p>\n<\/td>\n

\n

Faktor\u00eb<\/span> t\u00eb<\/span> till\u00eb<\/span> si<\/span> nj\u00eb<\/span> ndryshim<\/span> n\u00eb<\/span> m\u00ebnyr\u00ebn<\/span> se<\/span> si<\/span> nj\u00eb<\/span> aktiv<\/span> \u00ebsht\u00eb<\/span> p\u00ebrdorur,<\/span> konsumimi<\/span> i<\/span> parakohsh\u00ebm,<\/span> p\u00ebrparimi<\/span> teknologjik,<\/span> e<\/span> ndryshimet<\/span> n\u00eb<\/span> \u00e7mimet e<\/span> tregut<\/span> mund<\/span> t\u00eb tregojn\u00eb se<\/span> vlera<\/span> e<\/span> mbetur<\/span> apo<\/span> jeta<\/span> e<\/span> dobishme<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> ka<\/span><\/p>\n

ndryshuar<\/span> q\u00eb<\/span> nga<\/span> data<\/span> e<\/span> fundit<\/span> e<\/span> raportimit<\/span> vjetor.<\/span> N\u00ebse<\/span> tregues<\/span> t\u00eb<\/span> till\u00eb<\/span> jan\u00eb<\/span> t\u00eb<\/span> pranish\u00ebm,<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> do<\/span> t\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

shqyrtoj\u00eb<\/span> vler\u00ebsimet<\/span> e<\/span> saj<\/span> t\u00eb<\/span> m\u00ebparshme<\/span> e<\/span> n\u00ebse<\/span> pritshm\u00ebrit\u00eb<\/span> ndryshojn\u00eb,<\/span> at\u00ebhere<\/span> nj\u00ebsia<\/span> do<\/span> t\u00eb<\/span> ndryshoj\u00eb<\/span> vler\u00ebn<\/span> e<\/span><\/p>\n

mbetur,<\/span> metod\u00ebn<\/span> e<\/span> amortizimit<\/span> ose<\/span> jet\u00ebn<\/span> e<\/span> dobishme.<\/span> Nj\u00ebsia<\/span> ekonomike<\/span> do<\/span> ta<\/span> trajtoj\u00eb<\/span> ndryshimin<\/span> n\u00eb<\/span> vler\u00ebn<\/span> e<\/span> mbetur,<\/span><\/p>\n

metod\u00ebn e amortizimit ose jet\u00ebn e dobishme si nj\u00eb ndryshim n\u00eb nj\u00eb vler\u00ebsim kontab\u00ebl n\u00eb p\u00ebrputhje me SKK 1 <\/span>Kuadri i<\/em><\/span> p\u00ebrgjithsh\u00ebm<\/em><\/span> p\u00ebr<\/em><\/span> p\u00ebrgatitjen<\/em><\/span> e<\/em><\/span> pasqyrave financiare.<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

38<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> vlera<\/span> e<\/span> mbetur<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> afatgjat\u00eb<\/span> material<\/span> \u00ebsht\u00eb<\/span> shum\u00eb<\/span> e<\/span> ul\u00ebt,<\/span> at\u00ebher\u00eb<\/span> mund<\/span> t\u00eb<\/span> presupozohet<\/span> q\u00eb<\/span> ajo<\/span> t\u00eb<\/span> jet\u00eb<\/span> e<\/span><\/p>\n

barabart\u00eb<\/span> me<\/span> zero.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

39<\/span><\/p>\n<\/td>\n

\n

\u00c7do<\/span> nj\u00ebsi<\/span> ekonomike<\/span> cakton<\/span> metodat<\/span> e<\/span> amortizimit<\/span> e<\/span> normat<\/span> e<\/span> amortizimit<\/span> n\u00eb<\/span> politikat<\/span> e<\/span> procedurat<\/span> e<\/span> saj<\/span><\/p>\n

kontab\u00ebl, t\u00eb cilat duhet t\u00eb p\u00ebrdoren p\u00ebr amortizimin e aktiveve afatgjata materiale. P\u00ebr nj\u00eb klas\u00eb AAM-je, me elemente<\/span> individualisht t\u00eb par\u00ebnd\u00ebsish\u00ebm mund t\u00eb zbatohen t\u00eb nj\u00ebjtat norma amortizimi p\u00ebr t\u00eb gjith\u00eb klas\u00ebn. P\u00ebr elemente<\/span> individualisht<\/span> t\u00eb<\/span> r\u00ebnd\u00ebsishme,<\/span> si\u00e7<\/span> p\u00ebrcaktohet<\/span> n\u00eb<\/span> paragrafin<\/span> 16<\/span> t\u00eb<\/span> k\u00ebtij<\/span> Standardi,<\/span> caktohen<\/span> norma<\/span> t\u00eb<\/span> ve\u00e7anta<\/span> amortizimi<\/span> p\u00ebr<\/span> \u00e7do element<\/span> t\u00eb<\/span> AAM-s\u00eb,<\/span> n\u00eb<\/span> baz\u00eb t\u00eb<\/span> jet\u00ebs<\/span> s\u00eb dobishme<\/span> t\u00eb<\/span> secilit<\/span> prej<\/span> tyre.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

40<\/span><\/p>\n<\/td>\n

\n

Amortizimi<\/span> i<\/span> nj\u00eb<\/span> aktivi<\/span> afatgjat\u00eb<\/span> material<\/span> fillon<\/span> kur<\/span> ai<\/span> \u00ebsht\u00eb<\/span> i<\/span> gatsh\u00ebm<\/span> p\u00ebr<\/span> p\u00ebrdorim<\/span> (d.m.th.<\/span> kur<\/span> \u00ebsht\u00eb<\/span> n\u00eb<\/span> kushtet<\/span> e<\/span><\/p>\n

vendin e duhur) dhe vazhdon deri n\u00eb amortizimin e plot\u00eb t\u00eb vler\u00ebs s\u00eb amortizueshme ose deri sa ai \u00e7regjistrohet, del<\/span> nga p\u00ebrdorimi ose riklasifikohet si<\/span> i<\/span> mbajtur p\u00ebr<\/span> shitje (shih paragraf\u00ebt 73-81). Amortizimi i<\/span> nj\u00eb aktivi afatgjat\u00eb,<\/span> q\u00eb<\/span> nuk p\u00ebrdoret p\u00ebrkoh\u00ebsisht nuk nd\u00ebrpritet, me p\u00ebrjashtim kur aktivi \u00ebsht\u00eb i amortizuar plot\u00ebsisht. Megjithat\u00eb, n\u00ebse p\u00ebr<\/span> llogaritjen<\/span> e<\/span> amortizimit<\/span> p\u00ebrdoret<\/span> metoda<\/span> e<\/span> nj\u00ebsive<\/span> t\u00eb<\/span> prodhuara,<\/span> amortizimi<\/span> llogaritet<\/span> me<\/span> vler\u00eb<\/span> zero,<\/span> p\u00ebr<\/span> aq<\/span> koh\u00eb<\/span> sa<\/span><\/p>\n

nuk<\/span> ka<\/span> prodhim.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

41<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> ka<\/span> ndonj\u00eb<\/span> tregues<\/span> q\u00eb<\/span> shuma<\/span> e<\/span> rikuperueshme<\/span> e<\/span> nj\u00eb<\/span> elementi<\/span> t\u00eb<\/span> caktuar<\/span> t\u00eb<\/span> AAM-s\u00eb<\/span> mund<\/span> t\u00eb<\/span> ket\u00eb<\/span> r\u00ebn\u00eb<\/span> posht\u00eb<\/span><\/p>\n

vler\u00ebs<\/span> s\u00eb<\/span> tyre<\/span> kontab\u00ebl,<\/span> at\u00ebher\u00eb<\/span> kryhet<\/span> nj\u00eb<\/span> test<\/span> zhvler\u00ebsimi<\/span> n\u00eb<\/span> p\u00ebrputhje<\/span> me<\/span> procedurat<\/span> e<\/span> p\u00ebrshkruara<\/span> n\u00eb<\/span> paragraf\u00ebt<\/span> 82-<\/span> 105 dhe,<\/span> n\u00ebse \u00ebsht\u00eb e<\/span> nevojshme,<\/span> vlera e aktivit<\/span> zvog\u00eblohet.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

42<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb p\u00ebrfshij\u00eb n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve kompensimin nga pal\u00eb t\u00eb treta p\u00ebr<\/span> z\u00ebra<\/span> t\u00eb<\/span> AAM-ve<\/span> q\u00eb<\/span> kan\u00eb<\/span> qen\u00eb<\/span> t\u00eb<\/span> zhvler\u00ebsuara,<\/span> t\u00eb<\/span> humbura<\/span> ose<\/span> t\u00eb<\/span> marra<\/span> me<\/span> detyrim,<\/span> vet\u00ebm<\/span> kur<\/span> kompensimi<\/span> b\u00ebhet<\/span> i<\/span><\/p>\n

ark\u00ebtuesh\u00ebm.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

P\u00ebrmir\u00ebsimet,<\/span> riparimet<\/span> e<\/span> mir\u00ebmbajtja<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

43<\/span><\/p>\n<\/td>\n

\n

Costi<\/span> q\u00eb<\/span> kan\u00eb<\/span> t\u00eb<\/span> b\u00ebjn\u00eb<\/span> me<\/span> p\u00ebrmir\u00ebsimet<\/span> e<\/span> m\u00ebpasshme<\/span> i<\/span> shtohen<\/span> kostos<\/span> s\u00eb<\/span> AAM-s\u00eb<\/span> vet\u00ebm<\/span> n\u00ebse<\/span> ato<\/span> p\u00ebrmbushin<\/span><\/p>\n

kriteret e p\u00ebrkufizimit t\u00eb<\/span> AAM-s\u00eb dhe kriteret p\u00ebr njohjen e aktiveve n\u00eb pasqyr\u00ebn<\/span> e pozicionit financiar<\/span> (duke<\/span> p\u00ebrfshir\u00eb k\u00ebtu aft\u00ebsin\u00eb e tyre p\u00ebr t\u00eb marr\u00eb pjes\u00eb n\u00eb gjenerimin e p\u00ebrfitimeve t\u00eb ardhshme ekonomike). Kostot q\u00eb lidhen<\/span> me<\/span> mir\u00ebmbajtjet<\/span> e<\/span> riparimet<\/span> e<\/span> vazhdueshme<\/span> njihen<\/span> si<\/span> shpenzime<\/span> gjat\u00eb vitit<\/span> ushtrimor.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

44<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> nj\u00eb<\/span> pjes\u00eb<\/span> e<\/span> nj\u00eb<\/span> elementi<\/span> t\u00eb<\/span> AAM-s\u00eb<\/span> z\u00ebvend\u00ebsohet,<\/span> kostoja<\/span> e<\/span> pjes\u00ebs<\/span> s\u00eb<\/span> re<\/span> i<\/span> shtohet<\/span> vler\u00ebs<\/span> kontab\u00ebl<\/span> neto<\/span> t\u00eb<\/span> elementit<\/span> t\u00eb<\/span> AAM-s\u00eb,<\/span> n\u00ebse<\/span> ajo<\/span> p\u00ebrmbush<\/span> kriteret<\/span> e<\/span> p\u00ebrkufizimit<\/span> t\u00eb<\/span> AAM-s\u00eb<\/span> e<\/span> kriteret<\/span> e<\/span> njohjes<\/span> s\u00eb<\/span> aktiveve<\/span> n\u00eb<\/span><\/p>\n

pasqyr\u00ebn<\/span> e<\/span> pozicionit<\/span> financiar.<\/span> Pjesa<\/span> e<\/span> z\u00ebvend\u00ebsuar<\/span> do<\/span> t\u00eb<\/span> hiqet<\/span> nga<\/span> pasqyra<\/span> e<\/span> pozicionit<\/span> financiar,<\/span> n\u00ebse<\/span> ajo<\/span> \u00ebsht\u00eb<\/span> kontabilizuar<\/span> si<\/span> pjes\u00eb<\/span> m\u00eb<\/span> vete.<\/span> N\u00ebse<\/span> kostoja<\/span> fillestare<\/span> (rrjedhimisht,<\/span> edhe<\/span> vlera<\/span> kontab\u00ebl<\/span> aktuale)<\/span> e<\/span> pjes\u00ebs<\/span> s\u00eb<\/span><\/p>\n

z\u00ebvend\u00ebsuar<\/span> nuk<\/span> dihet,<\/span> ajo<\/span> mund<\/span> t\u00eb<\/span> vler\u00ebsohet<\/span> n\u00eb<\/span> baz\u00eb<\/span> t\u00eb<\/span> kostos<\/span> aktuale<\/span> t\u00eb<\/span> k\u00ebsaj pjese<\/span> minus<\/span> amortizimin<\/span> e<\/span> vler\u00ebsuar.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

45<\/span><\/p>\n<\/td>\n

\n

Si<\/span> kusht p\u00ebr<\/span> vazhdim\u00ebsin\u00eb<\/span> e<\/span> funksionimit t\u00eb<\/span> nj\u00eb<\/span> elementi t\u00eb<\/span> AAM-s\u00eb<\/span> (p\u00ebr shembull, t\u00eb<\/span> nj\u00eb<\/span> avioni)<\/span> mund t\u00eb jet\u00eb<\/span> kryerja<\/span><\/p>\n

e riparimeve t\u00eb r\u00ebnd\u00ebsishme me ose pa z\u00ebvend\u00ebsim t\u00eb pjes\u00ebve t\u00eb k\u00ebtij aktivi. Me kryerjen e \u00e7do riparimi kapital,<\/span> kostoja e riparimit njihet n\u00eb vler\u00ebn kontab\u00ebl t\u00eb elementit t\u00eb AAM-s\u00eb, n\u00ebse plot\u00ebsohen kriteret p\u00ebr njohje. Vlera e<\/span> mbetur kontab\u00ebl e kostos s\u00eb riparimit t\u00eb m\u00ebparsh\u00ebm (q\u00eb \u00ebsht\u00eb e identifikueshme nga pjes\u00ebt fizike) \u00e7regjistrohet. Kjo<\/span> ndodh pavar\u00ebsisht nga fakti n\u00ebse kostoja e riparimit t\u00eb m\u00ebparsh\u00ebm \u00ebsht\u00eb e p\u00ebrcaktuar n\u00eb m\u00ebnyr\u00eb t\u00eb identifikueshme n\u00eb<\/span> transaksionin e blerjes apo krijimit t\u00eb aktivit. N\u00ebse \u00ebsht\u00eb e nevojshme<\/span> p\u00ebr t\u00eb p\u00ebrcaktuar se cila ishte kostoja e riparimit<\/span> t\u00eb<\/span> m\u00ebparsh\u00ebm<\/span> t\u00eb<\/span> njohur<\/span> n\u00eb<\/span> vler\u00ebn<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> aktivit<\/span> t\u00eb<\/span> bler\u00eb<\/span> ose<\/span> krijuar,<\/span> mund<\/span> t\u00eb<\/span> merret<\/span> si<\/span> baz\u00eb<\/span> kostoja<\/span> e<\/span> vler\u00ebsuar<\/span> e<\/span><\/p>\n

nj\u00eb<\/span> riparimi<\/span> t\u00eb<\/span> ardhsh\u00ebm.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

46<\/span><\/p>\n<\/td>\n

\n

Ndryshimet<\/span> n\u00eb vler\u00ebsimin<\/span> e<\/span> nj\u00eb<\/span> detyrimi<\/span> t\u00eb nj\u00ebsis\u00eb,<\/span> n\u00eb<\/span> lidhje<\/span> me:<\/span><\/p>\n

\n
\n
–<\/span>nxjerrjen<\/span> nga<\/span> p\u00ebrdorimi<\/span> t\u00eb<\/span> aktivit,<\/span><\/div>\n<\/div>\n
\n
–<\/span>kthimin<\/span> n\u00eb<\/span> gjendjen<\/span> e<\/span> m\u00ebparshme<\/span> t\u00eb<\/span> aktivit<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

si<\/span> e<\/span> detyrime<\/span> t\u00eb<\/span> tjera<\/span> t\u00eb<\/span> ngjashme<\/span> q\u00eb<\/span> rezultojn\u00eb:<\/span><\/p>\n

\n
\n
–<\/span>si<\/span> pasoj\u00eb<\/span> e<\/span> ndryshimit<\/span> n\u00eb<\/span> koh\u00ebn<\/span> e<\/span> parashikuar<\/span> ose<\/span> shum\u00ebn<\/span> e<\/span> parashikuar<\/span> t\u00eb<\/span> paras\u00eb<\/span> apo<\/span> mjeteve<\/span> t\u00eb<\/span> tjera,<\/span> q\u00eb<\/span> duhen<\/span> paguar p\u00ebr<\/span> shlyerjen<\/span> e k\u00ebtyre lloje t\u00eb<\/span> detyrimeve,<\/span><\/div>\n<\/div>\n
\n
–<\/span>ose<\/span> nj\u00eb<\/span> ndryshim<\/span> n\u00eb<\/span> norm\u00ebn<\/span> e<\/span> skontimit,<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

do t\u201fi shtohen ose pak\u00ebsohen kostos s\u00eb aktivit afatgjat\u00eb material p\u00ebrkat\u00ebs n\u00eb periudh\u00ebn kontab\u00ebl aktuale. Vlera e re pas<\/span> k\u00ebtyre rregullimeve nuk duhet t\u00eb jet\u00eb m\u00eb e vog\u00ebl se vlera kontab\u00ebl. N\u00ebse nj\u00eb zvog\u00eblim i nj\u00eb aktivi afatgjat\u00eb material<\/span> zbret n\u00ebn vler\u00ebn e tij kontab\u00ebl, teprica njihet menj\u00ebher\u00eb n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve. N\u00ebse rregullimi<\/span> sjell rritjen e kostos s\u00eb aktivit, nj\u00ebsia ekonomike duhet t\u00eb shqyrtoj\u00eb n\u00ebse kjo tregon se vlera e re kontab\u00ebl e aktivit<\/span> mund t\u00eb mos jet\u00eb plot\u00ebsisht e rikuperueshme. N\u00ebse \u00ebsht\u00eb k\u00ebshtu, nj\u00ebsia ekonomike b\u00ebn nj\u00eb test t\u00eb zhvler\u00ebsimit t\u00eb<\/span> aktivit,<\/span> duke p\u00ebrllogaritur vler\u00ebn<\/span> e tij<\/span> t\u00eb<\/span> rikuperueshme dhe<\/span> kontabilizon<\/span> \u00e7do humbje nga<\/span> zhvler\u00ebsimi, n\u00eb p\u00ebrputhje<\/span> me<\/span><\/p>\n

paragraf\u00ebt<\/span> 82-105.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

TRAJTIMI<\/span> KONTAB\u00cbL<\/span> P\u00cbR<\/span> AKTIVET<\/span> AFATGJATA<\/span> T\u00cb<\/span> INVESTUARA<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

P\u00ebrkufizimi<\/span> e<\/span> njohja<\/span> e<\/span> aktiveve<\/span> afatgjata<\/span> materiale<\/span> t\u00eb<\/span> investuara<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

47<\/span><\/p>\n<\/td>\n

\n

Aktivi<\/span> afatgjat\u00eb<\/span> material<\/span> i<\/span> investuar<\/span> \u00ebsht\u00eb<\/span> pasuria<\/span> (tok\u00eb<\/span> ose<\/span> nj\u00eb<\/span> nd\u00ebrtes\u00eb<\/span> ose<\/span> nj\u00eb<\/span> pjes\u00eb<\/span> e<\/span> nd\u00ebrtes\u00ebs,<\/span> apo<\/span> t\u00eb<\/span> dyja)<\/span> e<\/span><\/p>\n

mbajtur<\/span> nga<\/span> pronari<\/span> ose<\/span> qiramarr\u00ebsi<\/span> sipas<\/span> nj\u00eb<\/span> kontrate<\/span> qiraje<\/span> financiare<\/span> p\u00ebr<\/span> t\u00eb<\/span> fituar<\/span> t\u00eb<\/span> ardhura<\/span> nga<\/span> qiraja<\/span> ose<\/span> p\u00ebr<\/span> vler\u00ebsimin<\/span> e kapitalit<\/span> ose t\u00eb dyja, me p\u00ebrjashtim<\/span> t\u00eb rasteve<\/span> kur:<\/span><\/p>\n

\n
\n
(a)<\/span>p\u00ebrdoret<\/span> n\u00eb<\/span> prodhimin<\/span> ose furnizimin<\/span> e mallrave<\/span> apo<\/span> sh\u00ebrbimeve<\/span> ose<\/span> p\u00ebr<\/span> q\u00ebllime<\/span> administrative,<\/span> ose<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>shitet<\/span> n\u00eb<\/span> rrjedh\u00ebn<\/span> e<\/span> zakonshme<\/span> t\u00eb<\/span> biznesit.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

48<\/span><\/p>\n<\/td>\n

\n

Interesi<\/span> mbi<\/span> nj\u00eb<\/span> pasuri<\/span> q\u00eb<\/span> mbahet<\/span> nga<\/span> qiramarr\u00ebsi<\/span> sipas<\/span> nj\u00eb<\/span> qiraje<\/span> t\u00eb<\/span> zakonshme<\/span> mund<\/span> t\u00eb<\/span> klasifikohet<\/span> e<\/span> trajtohet<\/span> si<\/span><\/p>\n

aktiv afatgjat\u00eb i investuar duke iu referuar k\u00ebtij standardi n\u00ebse, dhe vet\u00ebm n\u00ebse, pasuria do t\u00eb plot\u00ebsonte p\u00ebrkufizimin e<\/span> nj\u00eb aktivi afatgjat\u00eb t\u00eb investuar dhe qiramarr\u00ebsi mund ta mas\u00eb vler\u00ebn e drejt\u00eb t\u00eb interesit mbi k\u00ebt\u00eb pasuri pa kosto dhe<\/span> p\u00ebrpjekje t\u00eb panevojshme, n\u00eb baza t\u00eb vazhdueshme. Ky klasifikim alternativ \u00ebsht\u00eb i vlefsh\u00ebm mbi parimin pasuri-p\u00ebr-<\/span> pasuri<\/span> (\u00e7do<\/span> pasuri<\/span> m\u00eb vete).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

49<\/span><\/p>\n<\/td>\n

\n

Pasuria<\/span> e<\/span> p\u00ebrzier<\/span> do<\/span> t\u00eb<\/span> ndahet<\/span> duke<\/span> patur<\/span> parasysh<\/span> dy<\/span> klasifikimet<\/span> si<\/span> aktiv<\/span> afatgjat\u00eb<\/span> i<\/span> investuar<\/span> e<\/span> aktiv<\/span> afatgjat\u00eb<\/span><\/p>\n

material. Megjithat\u00eb,<\/span> n\u00ebse<\/span> vlera<\/span> e drejt\u00eb e<\/span> aktivit<\/span> afatgjat\u00eb<\/span> t\u00eb<\/span> investuar<\/span> nuk<\/span> mund<\/span> t\u00eb<\/span> matet<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> t\u00eb besueshme,<\/span> pa<\/span> kosto dhe p\u00ebrpjekje<\/span> t\u00eb panevojshme, e gjith\u00eb pasuria<\/span> do<\/span> t\u00eb<\/span> trajtohet si<\/span> aktiv<\/span> afatgjat\u00eb<\/span> material.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Matja<\/span> fillestare<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

50<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike,<\/span> n\u00eb<\/span> momentin<\/span> e<\/span> njohjes<\/span> mat<\/span> aktivin<\/span> afatgjat\u00eb<\/span> t\u00eb<\/span> investuar<\/span> me<\/span> koston<\/span> e<\/span> tij.<\/span> Kostoja<\/span> e<\/span> aktivit<\/span><\/p>\n

afatgjat\u00eb t\u00eb bler\u00eb p\u00ebr t\u201fu investuar, p\u00ebrfshin \u00e7mimin e blerjes dhe t\u00eb gjitha shpenzimet e ngarkueshme drejtp\u00ebrdrejt si<\/span> tarifat ligjore dhe t\u00eb nd\u00ebrmjet\u00ebsimit, taksat e transferimit t\u00eb pasuris\u00eb dhe kostot e tjera t\u00eb transaksionit. N\u00eb qoft\u00eb se<\/span> pagesa<\/span> \u00ebsht\u00eb<\/span> shtyr\u00eb<\/span> p\u00ebrtej<\/span> termave<\/span> t\u00eb<\/span> kreditimit<\/span> normal,<\/span> kosto<\/span> \u00ebsht\u00eb<\/span> vlera<\/span> aktuale<\/span> e<\/span> t\u00eb<\/span> gjitha<\/span> pagesave<\/span> t\u00eb<\/span> ardhme.<\/span> Nj\u00eb<\/span><\/p>\n

nj\u00ebsi ekonomike duhet t\u00eb p\u00ebrcaktoj\u00eb koston e nj\u00eb aktivi afatgjat\u00eb t\u00eb investuar t\u00eb nd\u00ebrtuar nga vet\u00eb ajo,<\/span> n\u00eb p\u00ebrputhje me<\/span> paragraf\u00ebt<\/span> 11-13<\/span> dhe 15.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

51<\/span><\/p>\n<\/td>\n

\n

Kosto<\/span> fillestare<\/span> e<\/span> nj\u00eb<\/span> interesi<\/span> mbi<\/span> nj\u00eb<\/span> pasuri<\/span> t\u00eb<\/span> mbajtur<\/span> sipas<\/span> nj\u00eb<\/span> kontrate<\/span> qiraje dhe<\/span> t\u00eb<\/span> klasifikuar<\/span> si<\/span> nj\u00eb<\/span> aktiv afatgjat\u00eb<\/span><\/p>\n

i investuar do t\u00eb jet\u00eb si\u00e7 p\u00ebrshkruhet paragrafin 34 t\u00eb SKK 7 i p\u00ebrmir\u00ebsuar, edhe n\u00eb qoft\u00eb se qiraja do t\u00eb klasifikohej si<\/span> qira e zakonshme por \u00ebsht\u00eb brenda objektit t\u00eb t\u00eb nj\u00ebjtit standard. Me fjal\u00eb t\u00eb tjera, aktivi njihet me vler\u00ebn m\u00eb t\u00eb ul\u00ebt<\/span> nd\u00ebrmjet vler\u00ebs s\u00eb drejt\u00eb t\u00eb pasuris\u00eb dhe vler\u00ebs aktuale t\u00eb pagesave minimale t\u00eb qiras\u00eb. Nj\u00eb shum\u00eb ekuivalente njihet si<\/span> nj\u00eb<\/span> detyrim p\u00ebr<\/span> qiran\u00eb financiare.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Vler\u00ebsimi<\/span> i<\/span> m\u00ebpassh\u00ebm<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

52<\/span><\/p>\n<\/td>\n

\n

Aktivi<\/span> afatgjat\u00eb i<\/span> investuar,<\/span> vlera<\/span> e<\/span> drejt\u00eb<\/span> e<\/span> t\u00eb<\/span> cilit t\u00eb<\/span> mund<\/span> t\u00eb<\/span> matet n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> t\u00eb besueshme, pa<\/span> kosto apo<\/span> p\u00ebrpjekje<\/span> t\u00eb<\/span><\/p>\n

panevojshme, do t\u00eb matet me vler\u00ebn e drejt\u00eb n\u00eb \u00e7do dat\u00eb raportimi<\/span> dhe ndryshimet n\u00eb vler\u00ebn e drejt\u00eb njihen n\u00eb fitim<\/span> ose humbje. N\u00ebse nj\u00eb interes mbi nj\u00eb pasuri t\u00eb mbajtur sipas nj\u00eb kontrate qiraje \u00ebsht\u00eb klasifikuar si aktiv afatgjat\u00eb i<\/span> investuar, z\u00ebri i kontabilizuar me vler\u00ebn e drejt\u00eb \u00ebsht\u00eb ky interes dhe jo pasuria baz\u00eb. Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb<\/span> trajtoj\u00eb<\/span> t\u00eb<\/span> gjitha<\/span> aktivet<\/span> e<\/span> tjera<\/span> t\u00eb<\/span> investuara<\/span> si<\/span> toka,<\/span> nd\u00ebrtesa,<\/span> makineri<\/span> e<\/span> pajisje<\/span> duke<\/span> p\u00ebrdorur<\/span> modelin<\/span> kosto-<\/span><\/p>\n

amortizim-zhvler\u00ebsim.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Transferimet<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

53<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> vlera<\/span> e<\/span> drejt\u00eb<\/span> p\u00ebr<\/span> nj\u00eb<\/span> z\u00eb<\/span> t\u00eb<\/span> aktivit<\/span> afatgjat\u00eb<\/span> t\u00eb<\/span> investuar<\/span> q\u00eb<\/span> matet<\/span> duke<\/span> p\u00ebrdorur<\/span> modelin<\/span> e<\/span> vler\u00ebs<\/span> s\u00eb<\/span> drejt\u00eb,<\/span> nuk<\/span><\/p>\n

\u00ebsht\u00eb<\/span> e<\/span> disponueshme<\/span> pa<\/span> kosto<\/span> ose p\u00ebrpjekje<\/span> t\u00eb<\/span> panevojshme,<\/span> nj\u00ebsia ekonomike do<\/span> ta<\/span> trajtoj\u00eb<\/span> k\u00ebt\u00eb z\u00eb<\/span> si<\/span> toka,<\/em><\/span> nd\u00ebrtesa,<\/em><\/span><\/p>\n

makineri<\/em><\/span> e<\/em><\/span> pajisje<\/em><\/span> deri<\/span> sa<\/span> vlera<\/span> e<\/span> drejt\u00eb<\/span> t\u00eb<\/span> b\u00ebhet<\/span> e<\/span> disponueshme.<\/span> Vlera<\/span> kontab\u00ebl<\/span> e<\/span> aktivit<\/span> afatgjat\u00eb<\/span> t\u00eb<\/span> investuar<\/span> n\u00eb<\/span> k\u00ebt\u00eb<\/span> dat\u00eb<\/span> b\u00ebhet kosto e<\/span> tij.<\/span> Ky<\/span> \u00ebsht\u00eb<\/span> nj\u00eb<\/span> ndryshim<\/span> i<\/span> rrethanave<\/span> e<\/span> jo nj\u00eb<\/span> ndryshim n\u00eb<\/span> politik\u00ebn kontab\u00ebl.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

54<\/span><\/p>\n<\/td>\n

\n

P\u00ebr<\/span> m\u00eb<\/span> tep\u00ebr,<\/span> si\u00e7<\/span> k\u00ebrkohet<\/span> nga<\/span> paragrafi<\/span> 53,<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> do<\/span> t\u00eb<\/span> transferoj\u00eb<\/span> nj\u00eb<\/span> pasuri<\/span> n\u00eb,<\/span> ose<\/span> nga,<\/span> aktiv<\/span><\/p>\n

afatgjat\u00eb<\/span> i<\/span> investuar<\/span> vet\u00ebm<\/span> kur,<\/span> p\u00ebrmbush<\/span> ose<\/span> jo<\/span> m\u00eb<\/span> par\u00eb<\/span> p\u00ebrkufizimin<\/span> e<\/span> aktivit<\/span> afatgjat\u00eb<\/span> t\u00eb<\/span> investuar.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

TRAJTIMI<\/span> KONTAB\u00cbL<\/span> P\u00cbR<\/span> AKTIVET<\/span> AFATGJATA<\/span> JOMATERIALE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Njohja<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

55<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> aktiv<\/span> afatgjat\u00eb<\/span> jomaterial<\/span> (AAJM)<\/span> njihet<\/span> vet\u00ebm<\/span> n\u00ebse:<\/span><\/p>\n

\n
\n
(a)<\/span>\u00ebsht\u00eb<\/span> e<\/span> mundur<\/span> q\u00eb nga<\/span> p\u00ebrdorimi<\/span> i<\/span> aktivit<\/span> do<\/span> t\u00eb<\/span> hyjn\u00eb n\u00eb<\/span> nj\u00ebsin\u00eb<\/span> ekonomike<\/span> p\u00ebrfitime<\/span> t\u00eb<\/span> ardhshme<\/span> ekonomike;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>kostoja<\/span> e<\/span> aktivit<\/span> mund<\/span> t\u00eb<\/span> matet me<\/span> besueshm\u00ebri<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>aktivi<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> rezultat<\/span> i<\/span> shpenzimeve<\/span> t\u00eb<\/span> b\u00ebra<\/span> brenda<\/span> nj\u00ebsis\u00eb<\/span> ekonomike<\/span> p\u00ebr<\/span> nj\u00eb<\/span> z\u00eb<\/span> jomaterial.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

56<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> aktiv<\/span> jomaterial<\/span> i<\/span> bler\u00eb<\/span> n\u00eb<\/span> nj\u00eb<\/span> kombinim<\/span> biznesi<\/span> njihet<\/span> zakonisht<\/span> si<\/span> nj\u00eb<\/span> aktiv,<\/span> sepse<\/span> vlera<\/span> e<\/span> drejt\u00eb<\/span> e<\/span> tij<\/span> mund<\/span> t\u00eb<\/span> matet<\/span> me<\/span> besueshm\u00ebri<\/span> t\u00eb<\/span> mjaftueshme. Megjithat\u00eb,<\/span> nj\u00eb<\/span> aktiv jomaterial<\/span> i bler\u00eb<\/span> n\u00eb<\/span> nj\u00eb<\/span> kombinim<\/span> biznesi<\/span> nuk njihet<\/span> kur<\/span><\/p>\n

ai<\/span> rrjedh<\/span> nga<\/span> t\u00eb<\/span> drejta<\/span> ligjore<\/span> ose<\/span> kontraktuale<\/span> e<\/span> vlera<\/span> e<\/span> drejt\u00eb<\/span> e<\/span> tij<\/span> nuk<\/span> mund<\/span> t\u00eb<\/span> matet<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> t\u00eb<\/span> besueshme<\/span> pasi<\/span> aktivi<\/span> ose:<\/span><\/p>\n

\n
\n
(a)<\/span>nuk<\/span> \u00ebsht\u00eb<\/span> i ndash\u00ebm<\/span> nga<\/span> emri<\/span> i mir\u00eb,<\/span> ose<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>\u00ebsht\u00eb<\/span> i<\/span> ndash\u00ebm<\/span> nga<\/span> emri<\/span> i<\/span> mir\u00eb,<\/span> por nuk<\/span> ekziston<\/span> ndonj\u00eb<\/span> histori apo<\/span> evidenc\u00eb<\/span> e<\/span> transaksioneve<\/span> p\u00ebr<\/span> aktive<\/span> t\u00eb<\/span> nj\u00ebjta<\/span> ose<\/span> t\u00eb<\/span> ngjashme, dhe<\/span> si<\/span> rrjedhim<\/span> vler\u00ebsimi<\/span> i vler\u00ebs<\/span> s\u00eb<\/span> drejt\u00eb<\/span> do t\u00eb<\/span> ishte<\/span> i<\/span> varur nga<\/span> variabla<\/span> t\u00eb<\/span> pamatsh\u00ebm.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Matja<\/span> fillestare<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

57<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> mat<\/span> fillimisht<\/span> nj\u00eb<\/span> aktiv<\/span> jomaterial<\/span> me kosto.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

58<\/span><\/p>\n<\/td>\n

\n

Kostoja<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> afatgjat\u00eb jomaterial<\/span> t\u00eb<\/span> bler\u00eb<\/span> ve\u00e7mas<\/span> p\u00ebrfshin:<\/span><\/p>\n

(a)<\/em><\/span> \u00e7mimin<\/span> e<\/span> tij<\/span> t\u00eb<\/span> blerjes,<\/span> duke<\/span> p\u00ebrfshir\u00eb<\/span> taksat<\/span> e<\/span> importit<\/span> e<\/span> taksat<\/span> e<\/span> parimbursueshme<\/span> t\u00eb<\/span> blerjes,<\/span> duke<\/span> zbritur<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

skontot<\/span> e<\/span> zbritjet<\/span> tregtare;<\/span> e<\/span><\/p>\n

(b)<\/em><\/span> \u00e7do<\/span> kosto<\/span> q\u00eb<\/span> i<\/span> ngarkohet<\/span> drejtp\u00ebrdrejt<\/span> p\u00ebrgatitjes<\/span> s\u00eb<\/span> aktivit<\/span> p\u00ebr<\/span> p\u00ebrdorimin<\/span> e<\/span> tij<\/span> t\u00eb<\/span> paramenduar.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

59<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> njeh<\/span> shpenzimet<\/span> e<\/span> kryera<\/span> brenda<\/span> saj<\/span> p\u00ebr<\/span> krijimin<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> jomaterial,<\/span> duke<\/span> p\u00ebrfshir\u00eb<\/span> t\u00eb<\/span> gjitha<\/span><\/p>\n

shpenzimet<\/span> p\u00ebr<\/span> aktivitetet<\/span> e<\/span> k\u00ebrkimit<\/span> e<\/span> zhvillimit,<\/span> si<\/span> nj\u00eb<\/span> shpenzim<\/span> n\u00eb<\/span> periudh\u00ebn<\/span> kur<\/span> \u00ebsht\u00eb<\/span> kryer,<\/span> vet\u00ebm<\/span> n\u00ebse<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> pjes\u00eb e<\/span> kostos<\/span> s\u00eb<\/span> nj\u00eb<\/span> aktivi<\/span> tjet\u00ebr q\u00eb i<\/span> plot\u00ebson<\/span> kriteret e<\/span> njohjes<\/span> n\u00eb k\u00ebt\u00eb<\/span> standard.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

60<\/span><\/p>\n<\/td>\n

\n

Si shembuj t\u00eb zbatimit t\u00eb paragrafit t\u00eb m\u00ebsip\u00ebrm, nj\u00eb nj\u00ebsi ekonomike njeh si shpenzime n\u00eb periudh\u00ebn kur ndodhin dhe<\/span> jo si<\/span> AAJM,<\/span> z\u00ebrat e<\/span> m\u00ebposht\u00ebm:<\/span><\/p>\n

\n
\n
(a)<\/span>markat<\/span> e<\/span> krijuara<\/span> brenda<\/span> nj\u00ebsis\u00eb,<\/span> logot,<\/span> listat<\/span> e<\/span> klient\u00ebve<\/span> e<\/span> z\u00ebrat<\/span> e<\/span> ngjash\u00ebm<\/span> n\u00eb<\/span> p\u00ebrmbajtje;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>aktivitetet e nisjes (d.m.th kostot e nisjes), t\u00eb cilat p\u00ebrfshijn\u00eb kostot e themelimit t\u00eb tilla si kostot ligjore dhe t\u00eb<\/span> sekretaris\u00eb t\u00eb b\u00ebra n\u00eb krijimin e nj\u00eb nj\u00ebsie ekonomike ligjore, shpenzimet p\u00ebr t\u00eb hapur nj\u00eb struktur\u00eb t\u00eb re apo biznes t\u00eb<\/span> ri (p.sh. shpenzimet e para-hapjes) dhe shpenzimet p\u00ebr t\u00eb filluar aktivitetet e reja ose lan\u00e7imin e produkteve t\u00eb reja ose<\/span> pro\u00e7eseve<\/span> (d.m.th<\/span> kostot<\/span> e parashfryt\u00ebzimit);<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>aktivitetet<\/span> e<\/span> trajnimit;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>reklamat<\/span> e<\/span> aktivitetet<\/span> promovuese;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>zhvendosja<\/span> ose<\/span> riorganizimi<\/span> pjesor<\/span> ose<\/span> i<\/span> t\u00eb<\/span> gjith\u00eb<\/span> nj\u00ebsis\u00eb<\/span> ekonomike;<\/span><\/div>\n<\/div>\n
\n
(f)<\/span>emri<\/span> i mir\u00eb<\/span> i<\/span> krijuar<\/span> brenda<\/span> p\u00ebr<\/span> brenda<\/span> nj\u00ebsis\u00eb<\/span> ekonomike.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

61<\/span><\/p>\n<\/td>\n

\n

Paragrafi<\/span> 60<\/span> nuk<\/span> p\u00ebrjashton<\/span> njohjen<\/span> e<\/span> nj\u00eb<\/span> parapagimi<\/span> si<\/span> nj\u00eb<\/span> aktiv<\/span> kur<\/span> pagesa<\/span> p\u00ebr<\/span> mallra<\/span> ose<\/span> sh\u00ebrbime<\/span> \u00ebsht\u00eb<\/span> b\u00ebr\u00eb<\/span><\/p>\n

p\u00ebrpara<\/span> dor\u00ebzimit<\/span> t\u00eb<\/span> mallrave ose<\/span> kryerjes<\/span> s\u00eb<\/span> sh\u00ebrbimeve.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

62<\/span><\/p>\n<\/td>\n

\n

Shpenzimet<\/span> p\u00ebr<\/span> nj\u00eb<\/span> z\u00eb<\/span> jomaterial<\/span> i<\/span> cili<\/span> \u00ebsht\u00eb<\/span> njohur<\/span> fillimisht<\/span> si<\/span> nj\u00eb<\/span> shpenzim,<\/span> nuk<\/span> do<\/span> t\u00eb<\/span> njihen<\/span> n\u00eb<\/span> nj\u00eb<\/span> dat\u00eb<\/span> t\u00eb<\/span><\/p>\n

m\u00ebvonshme,<\/span> si<\/span> pjes\u00eb<\/span> e<\/span> kostos<\/span> s\u00eb<\/span> ndonj\u00eb<\/span> aktivi.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

63<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> nj\u00eb<\/span> aktiv<\/span> jomaterial<\/span> \u00ebsht\u00eb<\/span> bler\u00eb<\/span> n\u00eb<\/span> nj\u00eb<\/span> kombinim<\/span> biznesi,<\/span> kosto<\/span> e<\/span> k\u00ebtij<\/span> aktivi<\/span> jomaterial<\/span> \u00ebsht\u00eb<\/span> vlera<\/span> e<\/span> tij<\/span> e<\/span> drejt\u00eb<\/span><\/p>\n

n\u00eb<\/span> dat\u00ebn<\/span> e<\/span> blerjes.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

64<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> nj\u00eb<\/span> aktiv<\/span> jomaterial<\/span> \u00ebsht\u00eb<\/span> p\u00ebrftuar<\/span> n\u00ebp\u00ebrmjet<\/span> nj\u00eb<\/span> granti<\/span> qeveritar,<\/span> kosto<\/span> e<\/span> k\u00ebtij<\/span> aktivi<\/span> \u00ebsht\u00eb<\/span> vlera<\/span> e<\/span> drejt\u00eb<\/span> e<\/span> tij<\/span> n\u00eb<\/span><\/p>\n

dat\u00ebn<\/span> kur<\/span> granti<\/span> \u00ebsht\u00eb<\/span> ark\u00ebtuar\/p\u00ebrftuar, n\u00eb<\/span> p\u00ebrputhje<\/span> me<\/span> SKK<\/span> 10<\/span> Grante<\/em><\/span> e<\/em><\/span> forma<\/em><\/span> t\u00eb<\/em><\/span> tjera t\u00eb<\/em><\/span> ndihm\u00ebs<\/em><\/span>.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

65<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> aktiv<\/span> jomaterial<\/span> mund<\/span> t\u00eb<\/span> p\u00ebrftohet<\/span> n\u00eb<\/span> k\u00ebmbim<\/span> t\u00eb<\/span> nj\u00eb<\/span> aktivi<\/span> ose<\/span> aktiveve<\/span> jomonetare,<\/span> ose<\/span> nj\u00eb<\/span> kombinimi<\/span> t\u00eb<\/span><\/p>\n

aktiveve<\/span> monetare<\/span> e<\/span> jomonetare.<\/span> Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> mat<\/span> koston<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> jomaterial<\/span> t\u00eb<\/span> till\u00eb<\/span> me<\/span> vler\u00ebn<\/span> e<\/span> drejt\u00eb<\/span> p\u00ebrve\u00e7<\/span> kur:<\/span><\/p>\n

\n
\n
(a)<\/span>transaksioni<\/span> i<\/span> k\u00ebmbimit<\/span> nuk<\/span> ka<\/span> p\u00ebrmbajtje<\/span> tregtare;<\/span> ose<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>vlera<\/span> e<\/span> drejt\u00eb<\/span> si<\/span> e<\/span> aktivit<\/span> t\u00eb<\/span> marr\u00eb<\/span> e<\/span> atij<\/span> t\u00eb<\/span> dh\u00ebn\u00eb<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> e<\/span> matshme<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> t\u00eb<\/span> besueshme.<\/span> N\u00eb<\/span> k\u00ebt\u00eb<\/span> rast,<\/span> kostoja<\/span> e aktivit<\/span> matet<\/span> me vler\u00ebn<\/span> kontab\u00ebl t\u00eb<\/span> aktivit<\/span> t\u00eb dh\u00ebn\u00eb.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Vler\u00ebsimi<\/span> i<\/span> m\u00ebpassh\u00ebm<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

66<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> AAJM<\/span> do<\/span> t\u00eb<\/span> paraqitet<\/span> me<\/span> koston<\/span> e<\/span> tij<\/span> minus<\/span> amortizimin<\/span> e<\/span> akumuluar<\/span> e<\/span> ndonj\u00eb<\/span> humbje<\/span> t\u00eb<\/span> akumuluar<\/span> nga<\/span><\/p>\n

zhvler\u00ebsimi.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

67<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> shp\u00ebrndaj\u00eb<\/span> shum\u00ebn<\/span> e<\/span> amortizueshme<\/span> t\u00eb<\/span> nj\u00eb<\/span> aktivi<\/span> jomaterial<\/span> n\u00eb<\/span> baz\u00eb<\/span> sistematike<\/span> gjat\u00eb<\/span><\/p>\n

jet\u00ebs<\/span> s\u00eb<\/span> tij<\/span> t\u00eb<\/span> dobishme.<\/span> Amortizimi<\/span> p\u00ebr<\/span> \u00e7do<\/span> periudh\u00eb<\/span> do<\/span> t\u00eb<\/span> njihet<\/span> si<\/span> nj\u00eb<\/span> shpenzim,<\/span> p\u00ebrve\u00e7<\/span> n\u00ebse<\/span> nj\u00eb<\/span> SKK<\/span> tjet\u00ebr<\/span> k\u00ebrkon<\/span> q\u00eb<\/span> kostoja t\u00eb njihet si<\/span> pjes\u00eb e<\/span> kostos<\/span> s\u00eb nj\u00eb aktivi<\/span> tjet\u00ebr.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

68<\/span><\/p>\n<\/td>\n

\n

Amortizimi<\/span> fillon<\/span> kur<\/span> aktivi<\/span> jomaterial \u00ebsht\u00eb<\/span> i disponuesh\u00ebm p\u00ebr<\/span> p\u00ebrdorim,<\/span> p.sh.<\/span> kur<\/span> ai<\/span> \u00ebsht\u00eb<\/span> n\u00eb<\/span> vendin dhe<\/span> n\u00eb<\/span> kushtet<\/span><\/p>\n

e<\/span> domosdoshme<\/span> p\u00ebr<\/span> t\u00eb<\/span> q\u00ebn\u00eb<\/span> i<\/span> p\u00ebrdorsh\u00ebm<\/span> sipas<\/span> m\u00ebnyr\u00ebs<\/span> s\u00eb<\/span> menduar<\/span> nga<\/span> drejtuesit.<\/span> Amortizimi<\/span> pushon<\/span> kur<\/span> aktivi<\/span> \u00e7regjistrohet.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

69<\/span><\/p>\n<\/td>\n

\n

Nj\u00ebsia<\/span> ekonomike<\/span> do<\/span> t\u00eb<\/span> zgjedh\u00eb<\/span> nj\u00eb<\/span> metod\u00eb<\/span> amortizimi<\/span> q\u00eb<\/span> pasqyron<\/span> modelin<\/span> me<\/span> t\u00eb<\/span> cilin<\/span> ajo<\/span> pret<\/span> t\u00eb<\/span> konsumoj\u00eb<\/span><\/p>\n

p\u00ebrfitimet ekonomike t\u00eb ardhshme t\u00eb aktivit. N\u00ebse nj\u00ebsia ekonomike nuk mund ta p\u00ebrcaktoj\u00eb k\u00ebt\u00eb model t\u00eb besuesh\u00ebm,<\/span> ajo<\/span> do<\/span> t\u00eb<\/span> p\u00ebrdor\u00eb metod\u00ebn<\/span> lineare.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

70<\/span><\/p>\n<\/td>\n

\n

T\u00eb<\/span> gjitha<\/span> aktivet<\/span> jomateriale<\/span> do<\/span> t\u00eb<\/span> konsiderohen<\/span> q\u00eb<\/span> kan\u00eb<\/span> nj\u00eb<\/span> jet\u00eb<\/span> t\u00eb<\/span> fundme<\/span> t\u00eb<\/span> dobishme.<\/span> Jeta<\/span> e<\/span> dobishme<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span><\/p>\n

jomaterial q\u00eb rrjedh nga t\u00eb drejtat kontraktuale ose t\u00eb drejta t\u00eb tjera ligjore nuk duhet t\u00eb kaloj\u00eb periudh\u00ebn e t\u00eb drejtave<\/span> kontraktuale ose t\u00eb drejtave t\u00eb tjera ligjore, por mund t\u00eb jet\u00eb m\u00eb e shkurt\u00ebr n\u00eb var\u00ebsi t\u00eb periudh\u00ebs gjat\u00eb t\u00eb cil\u00ebs nj\u00ebsia<\/span> pret t\u00eb p\u00ebrdor\u00eb aktivin. N\u00ebse t\u00eb drejtat kontraktuale ose t\u00eb drejta t\u00eb tjera ligjore jan\u00eb mbartur p\u00ebr nj\u00eb afat t\u00eb kufizuar q\u00eb<\/span> mund<\/span> t\u00eb<\/span> rinovohet,<\/span> jeta<\/span> e<\/span> dobishme<\/span> e<\/span> aktivit<\/span> jomaterial<\/span> do<\/span> t\u00eb<\/span> p\u00ebrfshij\u00eb<\/span> periudh\u00ebn<\/span> e<\/span> rinovimit<\/span> vet\u00ebm<\/span> n\u00eb<\/span> qoft\u00eb<\/span> se<\/span> ka<\/span><\/p>\n

evidenc\u00eb<\/span> p\u00ebr<\/span> t\u00eb<\/span> mb\u00ebshtetur<\/span> rinovimin<\/span> nga<\/span> nj\u00ebsia<\/span> ekonomike pa<\/span> kosto<\/span> t\u00eb<\/span> konsiderueshme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

71<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> n\u00eb<\/span> gjendje<\/span> t\u00eb<\/span> b\u00ebj\u00eb<\/span> nj\u00eb<\/span> vler\u00ebsim<\/span> t\u00eb<\/span> besuesh\u00ebm<\/span> t\u00eb<\/span> jet\u00ebs<\/span> s\u00eb<\/span> dobishme<\/span> t\u00eb<\/span> aktivit<\/span><\/p>\n

jomaterial,<\/span> jeta<\/span> e<\/span> dobishme do<\/span> t\u00eb<\/span> supozohet<\/span> q\u00eb<\/span> t\u00eb<\/span> jet\u00eb<\/span> dhjet\u00eb<\/span> vite.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

72<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> supozoj\u00eb<\/span> se<\/span> vlera<\/span> e<\/span> mbetur<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> jomaterial<\/span> \u00ebsht\u00eb<\/span> zero<\/span> me<\/span> p\u00ebrjashtim<\/span> kur:<\/span><\/p>\n

\n
\n
(a)<\/span>ka<\/span> nj\u00eb<\/span> angazhim<\/span> nga<\/span> nj\u00eb<\/span> pal\u00eb<\/span> e<\/span> tret\u00eb<\/span> p\u00ebr ta<\/span> bler\u00eb<\/span> aktivin<\/span> n\u00eb<\/span> fund<\/span> t\u00eb<\/span> jet\u00ebs<\/span> s\u00eb<\/span> tij<\/span> t\u00eb<\/span> dobishme;<\/span> ose<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>ekziston<\/span> nj\u00eb<\/span> treg<\/span> aktiv<\/span> p\u00ebr aktivin<\/span> dhe:<\/span><\/div>\n
\n
\n
(i)<\/span>vlera<\/span> e<\/span> mbetur mund<\/span> t\u00eb<\/span> p\u00ebrcaktohet<\/span> duke<\/span> iu<\/span> referuar<\/span> k\u00ebtij<\/span> tregu;<\/span> e<\/span><\/div>\n<\/div>\n
\n
(ii)<\/span>\u00ebsht\u00eb<\/span> e<\/span> mundshme<\/span> q\u00eb<\/span> nj\u00eb<\/span> treg<\/span> i<\/span> till\u00eb<\/span> do<\/span> t\u00eb<\/span> ekzistoj\u00eb<\/span> n\u00eb<\/span> fund t\u00eb<\/span> jet\u00ebs<\/span> s\u00eb<\/span> dobishme<\/span> t\u00eb<\/span> aktivit.<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

\u00c7REGJISTRIMI<\/span> I<\/span> AKTIVEVE<\/span> AFATGJATA<\/span> MATERIALE<\/span> DHE<\/span> JOMATERIALE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

73<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb \u00e7regjistroj\u00eb<\/span> nj\u00eb<\/span> z\u00eb<\/span> t\u00eb<\/span> AAM-ve dhe<\/span> AAJM-ve<\/span> kur:<\/span><\/p>\n

(a)<\/em><\/span> e<\/span> nxjerr<\/span> at\u00eb<\/span> jasht\u00eb<\/span> p\u00ebrdorimit;<\/span> ose<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

(b)<\/em><\/span> nuk<\/span> pritet<\/span> t\u00eb<\/span> ket\u00eb<\/span> p\u00ebrfitime t\u00eb<\/span> ardhshme<\/span> ekonomike<\/span> nga<\/span> p\u00ebrdorimi<\/span> i<\/span> tij<\/span> ose<\/span> nga<\/span> nxjerrja<\/span> jasht\u00eb<\/span> p\u00ebrdorimit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

74<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> njoh\u00eb<\/span> fitim<\/span> ose<\/span> humbje<\/span> nga<\/span> \u00e7regjistrimi<\/span> i<\/span> nj\u00eb<\/span> z\u00ebri<\/span> t\u00eb<\/span> AAM-ve<\/span> kur<\/span> z\u00ebri<\/span> \u00ebsht\u00eb<\/span> \u00e7regjistruar<\/span><\/p>\n

(p\u00ebrve\u00e7<\/span> kur<\/span> SKK<\/span> 7 <\/span>Kontabilizimi<\/em><\/span> i<\/em><\/span> qirave <\/em><\/span>k\u00ebrkon<\/span> t\u00eb veprohet<\/span> ndryshe<\/span> n\u00eb<\/span> transaksionet<\/span> e<\/span> shitjes<\/span> dhe marrjes<\/span> me<\/span> qira).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

75<\/span><\/p>\n<\/td>\n

\n

N\u00eb<\/span> p\u00ebrcaktimin<\/span> e<\/span> dat\u00ebs<\/span> p\u00ebr<\/span> nxjerrjen<\/span> jasht\u00eb<\/span> p\u00ebrdorimit<\/span> t\u00eb<\/span> nj\u00eb<\/span> z\u00ebri,<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> do<\/span> t\u00eb<\/span> zbatoj\u00eb<\/span> kriteret<\/span> n\u00eb<\/span> SKK<\/span> 8<\/span><\/p>\n

T\u00eb<\/em><\/span> ardhurat<\/em><\/span> p\u00ebr<\/span> njohjen<\/span> e<\/span> t\u00eb<\/span> ardhurave<\/span> nga<\/span> shitja<\/span> e<\/span> mallrave.<\/span> SKK<\/span> 7<\/span> Kontabilizimi<\/em><\/span> i<\/em><\/span> qirave<\/em><\/span> zbatohet<\/span> n\u00eb<\/span> rastet<\/span> e<\/span> nxjerrjes<\/span> jasht\u00eb p\u00ebrdorimit<\/span> n\u00ebp\u00ebrmjet transaksionit<\/span> t\u00eb shitjes<\/span> e<\/span> rimarrjes<\/span> me<\/span> qira.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

76<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> p\u00ebrcaktoj\u00eb<\/span> fitim<\/span> \/<\/span> humbjet<\/span> q\u00eb<\/span> rrjedhin<\/span> nga<\/span> \u00e7regjistrimi<\/span> i<\/span> nj\u00eb<\/span> z\u00ebri<\/span> t\u00eb<\/span> AAM-ve<\/span> e<\/span> AAJM-<\/span><\/p>\n

ve,<\/span> si<\/span> diferenc\u00eb<\/span> n\u00eb<\/span> mes<\/span> t\u00eb<\/span> ardhurave<\/span> neto<\/span> nga<\/span> nxjerrja<\/span> jasht\u00eb<\/span> p\u00ebrdorimit,<\/span> n\u00eb<\/span> qoft\u00eb<\/span> se<\/span> ka<\/span> e<\/span> vler\u00ebs<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> aktivit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

AAM<\/span> DHE<\/span> AAJM<\/span> T\u00cb<\/span> MBAJTURA<\/span> P\u00cbR<\/span> SHITJE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

77<\/span><\/p>\n<\/td>\n

\n

Elemente<\/span> t\u00eb<\/span> AAM-s\u00eb<\/span> e<\/span> AAJM-s\u00eb,<\/span> q\u00eb<\/span> priten<\/span> t\u00eb<\/span> shiten<\/span> brenda<\/span> 12<\/span> muajve<\/span> t\u00eb<\/span> ardhsh\u00ebm<\/span> pas<\/span> dat\u00ebs<\/span> s\u00eb<\/span> raportimit,<\/span><\/p>\n

riklasifikohen<\/span> si<\/span> aktive<\/span> afatgjata<\/span> t\u00eb<\/span> mbajtura<\/span> p\u00ebr<\/span> shitje<\/span> e<\/span> paraqiten<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> pozicionit<\/span> financiar<\/span> si<\/span> aktive<\/span> afatshkurtra.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

78<\/span><\/p>\n<\/td>\n

\n

Elemente<\/span> t\u00eb<\/span> AAM-s\u00eb<\/span> e<\/span> AAJM-s\u00eb<\/span> riklasifikohen<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> pozicionit<\/span> financiar<\/span> si<\/span> aktive<\/span> afatgjata<\/span> t\u00eb<\/span> mbajtura<\/span><\/p>\n

p\u00ebr shitje vet\u00ebm dhe vet\u00ebm n\u00ebse ato jan\u00eb t\u00eb disponueshme p\u00ebr shitje t\u00eb menj\u00ebhershme dhe shitja e tyre \u00ebsht\u00eb shum\u00eb e<\/span> mundshme. P\u00ebr k\u00ebt\u00eb, drejtuesit e nj\u00ebsis\u00eb ekonomike duhet t\u00eb ken\u00eb filluar n\u00eb m\u00ebnyr\u00eb aktive aktivitetet e shitjes dhe t\u201fi<\/span> ken\u00eb<\/span> nxjerr\u00eb<\/span> k\u00ebto aktive<\/span> n\u00eb<\/span> treg me<\/span> nj\u00eb<\/span> \u00e7mim<\/span> q\u00eb<\/span> \u00ebsht\u00eb<\/span> i<\/span> arsyesh\u00ebm<\/span> n\u00eb<\/span> krahasim me<\/span> vler\u00ebn e<\/span> tyre<\/span> aktuale.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

79<\/span><\/p>\n<\/td>\n

\n

Aktivet<\/span> afatgjata,<\/span> t\u00eb<\/span> klasifikuara<\/span> si<\/span> t\u00eb mbajtura<\/span> p\u00ebr<\/span> shitje,<\/span> vler\u00ebsohen<\/span> me<\/span> vler\u00ebn<\/span> m\u00eb t\u00eb<\/span> ul\u00ebt<\/span> midis<\/span> vler\u00ebs<\/span> s\u00eb<\/span> tyre<\/span> kontab\u00ebl<\/span><\/p>\n

e<\/span> vler\u00ebs<\/span> s\u00eb<\/span> drejt\u00eb minus<\/span> kostot<\/span> e<\/span> shitjes.<\/span> Ato paraqiten<\/span> m\u00eb<\/span> vete<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> pozicionit financiar.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

80<\/span><\/p>\n<\/td>\n

\n

Amortizimi<\/span> i<\/span> aktiveve<\/span> afatgjata,<\/span> t\u00eb<\/span> klasifikuara<\/span> si<\/span> t\u00eb<\/span> mbajtura<\/span> p\u00ebr<\/span> shitje,<\/span> nd\u00ebrpritet<\/span> n\u00eb<\/span> koh\u00ebn<\/span> e<\/span> riklasifikimit<\/span> t\u00eb<\/span> aktivit.<\/span><\/p>\n

N\u00ebse vlera e drejt\u00eb e aktivit (minus koston e p\u00ebrllogaritur t\u00eb shitjes) \u00ebsht\u00eb m\u00eb e ul\u00ebt se vlera kontab\u00ebl e tij, aktivi i<\/span> klasifikuar si i mbajtur p\u00ebr shitje do t\u00eb zvog\u00eblohet deri n\u00eb vler\u00ebn e drejt\u00eb (minus koston e shitjes). Nj\u00eb aktiv afatgjat\u00eb<\/span> i<\/span> klasifikuar si i mbajtur p\u00ebr shitje, nuk amortizohet edhe pse ai vazhdon t\u00eb p\u00ebrdoret n\u00eb prodhim nga nj\u00ebsia ekonomike<\/span> deri<\/span> n\u00eb<\/span> momentin<\/span> e nxjerrjes<\/span> jasht\u00eb<\/span> p\u00ebrdorimit<\/span> (d.m.th.<\/span> shitjes).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

81<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> i<\/span> ndryshon<\/span> planet<\/span> e<\/span> saj<\/span> n\u00eb<\/span> lidhje<\/span> me<\/span> shitjen<\/span> e<\/span> aktivit,<\/span> aktivet<\/span> riklasifikohen<\/span> si<\/span> AAM<\/span> ose<\/span> AAJM,<\/span> duke<\/span> i vler\u00ebsuar me vler\u00ebn<\/span> m\u00eb<\/span> t\u00eb<\/span> ul\u00ebt<\/span> midis<\/span> vler\u00ebs<\/span> s\u00eb tyre<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> m\u00ebparshme<\/span> (e<\/span> rregulluar<\/span> me<\/span> amortizimin<\/span><\/p>\n

e akumuluar) dhe shum\u00ebs s\u00eb rikuperueshme. Rregullimi, n\u00eb lidhje me riklasifikimin e mundsh\u00ebm, njihet n\u00eb pasqyr\u00ebn e<\/span> performanc\u00ebs<\/span> t\u00eb periudh\u00ebs<\/span> kontab\u00ebl,<\/span> dhe jo<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> retrospektive.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

ZHVLER\u00cbSIMI<\/span> I<\/span> AKTIVEVE<\/span> AFATGJATA<\/span> MATERIALE DHE<\/span> JOMATERIALE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Parimet<\/span> e<\/span> p\u00ebrgjithshme<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

82<\/span><\/p>\n<\/td>\n

\n

Paragraf\u00ebt<\/span> 82<\/span> deri<\/span> 105<\/span> do<\/span> t\u00eb<\/span> zbatohen<\/span> n\u00eb<\/span> trajtimin<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> zhvler\u00ebsimit<\/span> p\u00ebr<\/span> t\u00eb<\/span> gjitha<\/span> aktivet<\/span> p\u00ebrve\u00e7<\/span> atyre<\/span> n\u00eb<\/span> vijim,<\/span><\/p>\n

p\u00ebr<\/span> t\u00eb<\/span> cilat<\/span> SKK-t\u00eb<\/span> e<\/span> tjera<\/span> p\u00ebrcaktojn\u00eb<\/span> k\u00ebrkesat<\/span> e<\/span> zhvler\u00ebsimit:<\/span><\/p>\n

\n
\n
(a)<\/span>aktivet<\/span> p\u00ebr tatime<\/span> t\u00eb<\/span> shtyra<\/span> (shih<\/span> SKK<\/span> 11<\/span> Tatimi<\/em><\/span> mbi<\/em><\/span> fitimin<\/em><\/span>).<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>aktivet<\/span> financiare<\/span> (shih<\/span> SKK<\/span> 3<\/span> Instrumentet<\/em><\/span> Financiare)<\/em><\/span>.<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>aktivet<\/span> afatgjata<\/span> materiale<\/span> t\u00eb<\/span> investuara<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>aktivet<\/span> biologjike<\/span> n\u00eb<\/span> lidhje<\/span> me<\/span> aktivitetin<\/span> bujq\u00ebsor<\/span> t\u00eb<\/span> matura<\/span> me<\/span> vler\u00ebn<\/span> e<\/span> drejt\u00eb<\/span> pak\u00ebsuar<\/span> me<\/span> kostot<\/span> e<\/span> vler\u00ebsuara<\/span> t\u00eb<\/span> shitjes<\/span> (shih<\/span> SKK 13<\/span> Aktivet<\/em><\/span> biologjike dhe<\/em><\/span> marr\u00ebveshjet koncesionare<\/em><\/span>).<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

83<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> humbje<\/span> nga<\/span> zhvler\u00ebsimi<\/span> ndodh<\/span> kur<\/span> vlera kontab\u00ebl<\/span> neto<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> tejkalon<\/span> shum\u00ebn<\/span> e<\/span> rikuperueshme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

84<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb njoh\u00eb<\/span> nj\u00eb<\/span> humbje<\/span> nga<\/span> zhvler\u00ebsimi menj\u00ebher\u00eb n\u00eb<\/span> fitim\/<\/span> humbjen<\/span> e<\/span> vitit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Treguesit<\/span> e<\/span> zhvler\u00ebsimit<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

85<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> vler\u00ebsoj\u00eb<\/span> n\u00eb<\/span> \u00e7do<\/span> dat\u00eb<\/span> t\u00eb<\/span> raportimit<\/span> n\u00ebse<\/span> ka<\/span> ndonj\u00eb<\/span> shenj\u00eb<\/span> q\u00eb<\/span> nj\u00eb<\/span> aktiv<\/span> mund<\/span> t\u00eb<\/span> jet\u00eb<\/span> i<\/span><\/p>\n

zhvler\u00ebsuar.<\/span> N\u00ebse<\/span> ekziston<\/span> ndonj\u00eb<\/span> shenj\u00eb<\/span> e<\/span> till\u00eb,<\/span> nj\u00ebsia<\/span> ekonomike<\/span> do<\/span> t\u00eb<\/span> vler\u00ebsoj\u00eb<\/span> shum\u00ebn<\/span> e<\/span> rikuperueshme<\/span> t\u00eb<\/span> aktivit.<\/span> N\u00ebse<\/span> nuk ka<\/span> t\u00eb<\/span> shenja<\/span> p\u00ebr zhvler\u00ebsim,<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> e<\/span> nevojshme<\/span> t\u00eb<\/span> vler\u00ebsohet<\/span> shuma<\/span> e rikuperueshme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

86<\/span><\/p>\n<\/td>\n

\n

N\u00eb vler\u00ebsimin q\u00eb b\u00ebhet p\u00ebr t\u00eb par\u00eb n\u00ebse ka ndonj\u00eb tregues q\u00eb nj\u00eb aktiv mund t\u00eb jet\u00eb i zhvler\u00ebsuar, nj\u00eb nj\u00ebsi ekonomike<\/span> do t\u00eb marr\u00eb parasysh,<\/span> minimalisht, arsyet e<\/span> m\u00ebposhtme:<\/span><\/p>\n

.<\/span><\/span><\/p>\n

Burimet<\/em><\/span> e<\/em><\/span> jashtme<\/em><\/span> t\u00eb<\/em><\/span> informacionit<\/em><\/span><\/strong><\/p>\n

\n
\n
(a)<\/span>Gjat\u00eb periudh\u00ebs, vlera e tregut e nj\u00eb aktivi ka r\u00ebn\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb konsiderueshme m\u00eb tep\u00ebr se sa pritej si rezultat i<\/span> kalimit<\/span> t\u00eb<\/span> koh\u00ebs<\/span> apo<\/span> p\u00ebrdorimit<\/span> normal;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>Gjat\u00eb periudh\u00ebs kan\u00eb ndodhur ndryshime t\u00eb r\u00ebnd\u00ebsishme me nj\u00eb efekt negativ n\u00eb nj\u00ebsin\u00eb ekonomike, ose do t\u00eb<\/span> ndodhin n\u00eb t\u00eb ardhmen e af\u00ebrt, n\u00eb teknologji, treg, mjedisin ekonomik ose ligjor n\u00eb t\u00eb cilin operon nj\u00ebsia ekonomike<\/span> ose<\/span> n\u00eb tregun<\/span> q\u00eb nj\u00eb aktiv<\/span> i<\/span> p\u00ebrket;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>Normat e interesit t\u00eb tregut apo<\/span> norma t\u00eb tjera t\u00eb tregut t\u00eb kthimit n\u00eb investime jan\u00eb<\/span> rritur gjat\u00eb periudh\u00ebs, dhe<\/span> rritjet e tyre ka t\u00eb ngjar\u00eb t\u00eb ndikojn\u00eb materialisht n\u00eb norm\u00ebn e skontimit q\u00eb p\u00ebrdoret n\u00eb llogaritjen e vler\u00ebs n\u00eb p\u00ebrdorim<\/span> t\u00eb<\/span> nj\u00eb aktivi<\/span> dhe t\u00eb<\/span> ulet<\/span> vlera<\/span> e drejt\u00eb (minus<\/span> kostot<\/span> e shitjes) e aktivit;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>Vlera<\/span> kontab\u00ebl<\/span> neto<\/span> e<\/span> aktiveve<\/span> neto<\/span> t\u00eb<\/span> nj\u00eb<\/span> nj\u00ebsie<\/span> ekonomike<\/span> \u00ebsht\u00eb<\/span> m\u00eb<\/span> e<\/span> madhe<\/span> se<\/span> vlera<\/span> e<\/span> drejt\u00eb<\/span> e<\/span> vler\u00ebsuar<\/span> e<\/span> nj\u00ebsis\u00eb ekonomike n\u00eb t\u00ebr\u00ebsi (nj\u00eb vler\u00ebsim i till\u00eb mund t\u00eb jet\u00eb b\u00ebr\u00eb, p\u00ebr shembull, n\u00eb lidhje me shitjen potenciale t\u00eb nj\u00eb<\/span> pjese<\/span> ose t\u00eb t\u00eb gjith\u00eb<\/span> nj\u00ebsis\u00eb ekonomike).<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Burimet<\/em><\/span> e<\/em><\/span> brendshme<\/em><\/span> t\u00eb<\/em><\/span> informacionit<\/em><\/span><\/strong><\/p>\n

\n
\n
(a)<\/span>Evidenca<\/span> e<\/span> disponueshme<\/span> e<\/span> p\u00ebrkeq\u00ebsimit<\/span> ose<\/span> e<\/span> d\u00ebmtimit<\/span> fizik<\/span> t\u00eb<\/span> nj\u00eb<\/span> aktivi;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>Gjat\u00eb periudh\u00ebs kan\u00eb ndodhur ndryshime t\u00eb r\u00ebnd\u00ebsishme me nj\u00eb efekt negativ n\u00eb nj\u00ebsin\u00eb ekonomike, ose pritet t\u00eb<\/span> ndodhin n\u00eb t\u00eb ardhmen e af\u00ebrt, n\u00eb shkall\u00ebn n\u00eb t\u00eb cil\u00ebn ose m\u00ebnyra me t\u00eb cil\u00ebn, nj\u00eb aktiv \u00ebsht\u00eb p\u00ebrdorur ose pritet t\u00eb<\/span> p\u00ebrdoret. K\u00ebto ndryshime b\u00ebjn\u00eb q\u00eb aktivi t\u00eb jet\u00eb me kapacitet bosh, t\u00eb planifikohet nd\u00ebrprerja ose ristrukturimi i<\/span> veprimtaris\u00eb t\u00eb cil\u00ebs i takon nj\u00eb aktiv, t\u00eb planifikohet nxjerrja jasht\u00eb p\u00ebrdorimit e nj\u00eb aktivi para dat\u00ebs s\u00eb pritshme, dhe<\/span> t\u00eb<\/span> rivler\u00ebsohet jeta<\/span> e p\u00ebrdorimit<\/span> e nj\u00eb aktivi<\/span> si<\/span> jet\u00eb<\/span> e kufizuar<\/span> n\u00eb vend<\/span> q\u00eb<\/span> t\u00eb jet\u00eb<\/span> e<\/span> pakufizuar;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>Evidenca e disponueshme nga raportimi i brendsh\u00ebm q\u00eb tregon se performanca ekonomike e nj\u00eb aktivi \u00ebsht\u00eb ose do<\/span> t\u00eb jet\u00eb, m\u00eb e keqe se sa pritej; N\u00eb k\u00ebt\u00eb kontekst t\u00eb performanc\u00ebs ekonomike p\u00ebrfshihen rezultatet e shfryt\u00ebzimit dhe<\/span> flukset<\/span> e<\/span> mjeteve<\/span> monetare.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

87<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> nuk \u00ebsht\u00eb e<\/span> mundur t\u00eb<\/span> vler\u00ebsohet<\/span> shuma e rikuperueshme e aktivit<\/span> t\u00eb<\/span> ve\u00e7ant\u00eb, nj\u00eb nj\u00ebsi ekonomike do<\/span> t\u00eb<\/span> vler\u00ebsoj\u00eb<\/span> shum\u00ebn<\/span> e<\/span> rikuperueshme<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb,<\/span> t\u00eb<\/span> cil\u00ebs<\/span> i<\/span> takon<\/span> ky<\/span> aktiv.<\/span> Do<\/span> t\u00eb<\/span> veprohej<\/span> k\u00ebshtu<\/span><\/p>\n

meq\u00eb matja e shum\u00ebs s\u00eb rikuperueshme k\u00ebrkon t\u00eb b\u00ebhet parashikimi i flukseve t\u00eb mjeteve monetare dhe ka raste q\u00eb<\/span> aktivet e ve\u00e7anta nuk gjenerojn\u00eb flukse mjetesh monetare m\u00eb vete. Nj\u00eb<\/span> nj\u00ebsi gjeneruese e paras\u00eb p\u00ebr aktivin \u00ebsht\u00eb<\/span> grupi m\u00eb i vog\u00ebl i identifikuesh\u00ebm i aktiveve q\u00eb p\u00ebrfshin at\u00eb dhe gjeneron mjete monetare t\u00eb cilat jan\u00eb kryesisht t\u00eb<\/span> pavarura<\/span> nga hyrjet<\/span> e mjeteve<\/span> monetare<\/span> nga aktive<\/span> ose grupe<\/span> aktivesh<\/span> t\u00eb<\/span> tjera.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

88<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> ka<\/span> nj\u00eb<\/span> tregues<\/span> q\u00eb<\/span> nj\u00eb<\/span> aktiv<\/span> mund<\/span> t\u00eb<\/span> jen\u00eb<\/span> i<\/span> zhvler\u00ebsuar,<\/span> ky<\/span> tregues<\/span> mund<\/span> t\u00eb<\/span> b\u00ebj\u00eb<\/span> q\u00eb<\/span> nj\u00ebsia<\/span> ekonomike<\/span> t\u00eb<\/span> rishikoj\u00eb<\/span><\/p>\n

jet\u00ebn<\/span> e<\/span> mbetur<\/span> t\u00eb<\/span> dobishme,<\/span> metod\u00ebn<\/span> e<\/span> amortizimit<\/span> ose<\/span> vler\u00ebn<\/span> e<\/span> mbetur<\/span> t\u00eb<\/span> aktivit<\/span> e<\/span> ta<\/span> rregulloj\u00eb<\/span> n\u00eb<\/span> p\u00ebrputhje<\/span> me<\/span> k\u00ebt\u00eb<\/span> standard<\/span> edhe<\/span> n\u00ebse<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> njohur<\/span> humbje nga zhvler\u00ebsimi<\/span> p\u00ebr aktivin.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Matja<\/span> e<\/span> shum\u00ebs<\/span> s\u00eb<\/span> rikuperueshme<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

89<\/span><\/p>\n<\/td>\n

\n

Shuma<\/span> e<\/span> rikuperueshme<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> ose<\/span> e<\/span> nj\u00eb<\/span> nj\u00ebsie<\/span> gjeneruese<\/span> parash<\/span> \u00ebsht\u00eb<\/span> vlera<\/span> m\u00eb<\/span> e<\/span> lart\u00eb<\/span> midis<\/span> vler\u00ebs<\/span> s\u00eb<\/span> drejt\u00eb<\/span><\/p>\n

pak\u00ebsuar me kostot p\u00ebr ta shitur dhe vler\u00ebs s\u00eb tij n\u00eb p\u00ebrdorim. N\u00ebse nuk \u00ebsht\u00eb e mundur t\u00eb vler\u00ebsohet shuma e<\/span> rikuperueshme e nj\u00eb aktivi t\u00eb ve\u00e7ant\u00eb, referencat n\u00eb paragrafet 90-98 p\u00ebr nj\u00eb aktiv duhet t\u00eb lexohen si referenca edhe<\/span> p\u00ebr nj\u00ebsin\u00eb gjeneruese t\u00eb paras\u00eb.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

90<\/span><\/p>\n<\/td>\n

\n

Nuk<\/span> \u00ebsht\u00eb<\/span> gjithmon\u00eb<\/span> e<\/span> nevojshme<\/span> t\u00eb p\u00ebrcaktohet<\/span> edhe<\/span> vlera<\/span> e<\/span> drejt\u00eb e<\/span> nj\u00eb<\/span> aktivi pak\u00ebsuar<\/span> me<\/span> kostot p\u00ebr<\/span> ta<\/span> shitur, edhe<\/span><\/p>\n

vlera<\/span> n\u00eb<\/span> p\u00ebrdorim<\/span> e<\/span> tij.<\/span> N\u00ebse<\/span> nj\u00ebra<\/span> prej<\/span> k\u00ebtyre<\/span> shumave<\/span> tejkalon<\/span> vler\u00ebn<\/span> kontab\u00ebl<\/span> neto<\/span> t\u00eb<\/span> aktivit,<\/span> ai<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> i<\/span> zhvler\u00ebsuar dhe<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> e nevojshme t\u00eb<\/span> vler\u00ebsohet shuma tjet\u00ebr.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

91<\/span><\/p>\n<\/td>\n

\n

N\u00ebse<\/span> nuk<\/span> ka<\/span> arsye<\/span> t\u00eb<\/span> besohet<\/span> q\u00eb<\/span> vlera<\/span> n\u00eb<\/span> p\u00ebrdorim<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> tejkalon<\/span> materialisht<\/span> vler\u00ebn<\/span> e<\/span> tij<\/span> t\u00eb<\/span> drejt\u00eb<\/span> pak\u00ebsuar<\/span> me<\/span><\/p>\n

kostot<\/span> p\u00ebr<\/span> ta<\/span> shitur,<\/span> vlera<\/span> e<\/span> drejt\u00eb<\/span> e<\/span> aktivit<\/span> pak\u00ebsuar<\/span> me<\/span> kostot<\/span> p\u00ebr<\/span> ta<\/span> shitur<\/span> mund<\/span> t\u00eb<\/span> p\u00ebrdoret<\/span> si<\/span> shuma<\/span> e<\/span> rikuperueshme. Nj\u00eb gj\u00eb<\/span> e till\u00eb<\/span> ndodh<\/span> shpesh<\/span> p\u00ebr<\/span> nj\u00eb<\/span> aktiv<\/span> q\u00eb<\/span> \u00ebsht\u00eb<\/span> mbajtur p\u00ebr shitje.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Vlera<\/span> e<\/span> drejt\u00eb<\/span> pak\u00ebsuar me<\/span> kostot<\/span> p\u00ebr<\/span> shitje<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

92<\/span><\/p>\n<\/td>\n

\n

Vlera<\/span> e<\/span> drejt\u00eb<\/span> pak\u00ebsuar<\/span> me<\/span> kostot<\/span> p\u00ebr<\/span> shitjen<\/span> \u00ebsht\u00eb<\/span> shuma<\/span> q\u00eb<\/span> p\u00ebrftohet<\/span> nga<\/span> shitja<\/span> e<\/span> nj\u00eb<\/span> aktivi<\/span> n\u00eb<\/span> nj\u00eb<\/span> transaksion<\/span> t\u00eb<\/span><\/p>\n

kryer<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> t\u00eb<\/span> vullnetshme<\/span> midis<\/span> pal\u00ebve<\/span> t\u00eb<\/span> palidhura<\/span> me<\/span> nj\u00ebra-tjetr\u00ebn,<\/span> pak\u00ebsuar<\/span> me<\/span> kostot<\/span> e<\/span> shitjes.<\/span> Evidenca<\/span> m\u00eb<\/span> e mir\u00eb e vler\u00ebs s\u00eb drejt\u00eb pak\u00ebsuar me kostot e shitjes e nj\u00eb aktivi \u00ebsht\u00eb nj\u00eb \u00e7mim n\u00eb nj\u00eb marr\u00ebveshje shitje t\u00eb<\/span> detyrueshme<\/span> n\u00eb<\/span> nj\u00eb<\/span> transaksion<\/span> midis<\/span> pal\u00ebve<\/span> t\u00eb<\/span> palidhura<\/span> ose<\/span> nj\u00eb<\/span> \u00e7mim<\/span> tregu<\/span> n\u00eb<\/span> nj\u00eb<\/span> treg<\/span> aktiv.<\/span> N\u00ebse<\/span> nuk<\/span> ka<\/span> marr\u00ebveshje shitjeje detyruese apo treg aktiv p\u00ebr nj\u00eb aktiv, vlera e drejt\u00eb pak\u00ebsuar me koston e shitjes bazohet n\u00eb t\u00eb<\/span> dh\u00ebnat m\u00eb t\u00eb mira t\u00eb disponueshme q\u00eb pasqyrojn\u00eb shum\u00ebn q\u00eb nj\u00eb nj\u00ebsi ekonomike mund t\u00eb p\u00ebrftoj\u00eb n\u00eb dat\u00ebn e<\/span> raportimit, nga shitja e aktiveve t\u00eb saj n\u00eb nj\u00eb transaksion t\u00eb kryer n\u00eb m\u00ebnyr\u00eb t\u00eb vullnetshme midis pal\u00ebve t\u00eb palidhura<\/span> me<\/span> nj\u00ebra-tjetr\u00ebn,<\/span> pasi<\/span> zbriten<\/span> kostot<\/span> p\u00ebr<\/span> shitjen<\/span> e<\/span> aktivit.<\/span> Gjat\u00eb<\/span> p\u00ebrcaktimit<\/span> t\u00eb<\/span> k\u00ebsaj<\/span> shume,<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> merr<\/span><\/p>\n

parasysh<\/span> rezultatin<\/span> e<\/span> transaksioneve<\/span> t\u00eb<\/span> koh\u00ebve<\/span> t\u00eb<\/span> fundit<\/span> p\u00ebr<\/span> aktive<\/span> t\u00eb<\/span> ngjashme<\/span> n\u00eb<\/span> t\u00eb<\/span> nj\u00ebjt\u00ebn<\/span> industri.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Vlera n\u00eb<\/span> p\u00ebrdorim<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

93<\/span><\/p>\n<\/td>\n

\n

Vlera<\/span> n\u00eb<\/span> p\u00ebrdorim<\/span> \u00ebsht\u00eb<\/span> vlera<\/span> aktuale<\/span> e<\/span> flukseve<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb<\/span> mjeteve<\/span> monetare<\/span> q\u00eb<\/span> pritet<\/span> t\u00eb<\/span> p\u00ebrftohen<\/span> nga<\/span> nj\u00eb<\/span> aktiv.<\/span><\/p>\n

Llogaritja<\/span> e<\/span> k\u00ebsaj<\/span> vler\u00eb<\/span> aktuale<\/span> p\u00ebrfshin<\/span> hapat<\/span> e m\u00ebposht\u00ebm:<\/span><\/p>\n

\n
\n
(a)<\/span>vler\u00ebsimin<\/span> e<\/span> hyrjeve<\/span> e<\/span> daljeve<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb<\/span> mjeteve<\/span> monetare<\/span> q\u00eb<\/span> rrjedhin<\/span> nga<\/span> p\u00ebrdorimi<\/span> i<\/span> vazhduesh\u00ebm<\/span> i<\/span> aktivit<\/span> e<\/span> nga<\/span> nxjerrja<\/span> e tij<\/span> p\u00ebrfundimtare jasht\u00eb p\u00ebrdorimit,<\/span> e<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>zbatimi<\/span> i<\/span> norm\u00ebs<\/span> p\u00ebrkat\u00ebse<\/span> t\u00eb<\/span> skontimit<\/span> n\u00eb<\/span> k\u00ebto<\/span> flukse<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb mjeteve monetare.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

94<\/span><\/p>\n<\/td>\n

\n

N\u00eb<\/span> llogaritjen<\/span> e<\/span> vler\u00ebs n\u00eb<\/span> p\u00ebrdorim<\/span> t\u00eb nj\u00eb<\/span> aktivi<\/span> duhet<\/span> t\u00eb<\/span> pasqyrohen<\/span> element\u00ebt<\/span> e<\/span> m\u00ebposht\u00ebm:<\/span><\/p>\n

\n
\n
(a)<\/span>nj\u00eb<\/span> vler\u00ebsim<\/span> i<\/span> flukseve<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb mjeteve<\/span> monetare<\/span> q\u00eb<\/span> nj\u00ebsia<\/span> ekonomike<\/span> pret<\/span> t\u00eb<\/span> p\u00ebrftoj\u00eb<\/span> nga<\/span> aktivi;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>pritjet<\/span> p\u00ebr<\/span> ndryshime<\/span> t\u00eb mundshme<\/span> n\u00eb<\/span> sasin\u00eb<\/span> apo<\/span> koh\u00ebn<\/span> e<\/span> k\u00ebtyre<\/span> flukseve<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb<\/span> paras\u00eb;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>vler\u00ebn<\/span> n\u00eb<\/span> koh\u00eb<\/span> t\u00eb<\/span> paras\u00eb,<\/span> t\u00eb<\/span> p\u00ebrfaq\u00ebsuar<\/span> nga<\/span> norma<\/span> pa<\/span> risk<\/span> e<\/span> interesit<\/span> n\u00eb<\/span> tregun<\/span> aktual;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>\u00e7mimin<\/span> e<\/span> aktivit<\/span> q\u00eb<\/span> mbart pasigurin\u00eb<\/span> e<\/span> natyrshme;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>faktor\u00eb<\/span> t\u00eb<\/span> tjer\u00eb,<\/span> t\u00eb<\/span> till\u00eb<\/span> si<\/span> moslikuiditeti,<\/span> q\u00eb<\/span> pjes\u00ebmarr\u00ebsit<\/span> e<\/span> tregut<\/span> do<\/span> t\u00eb<\/span> pasqyronin<\/span> n\u00eb<\/span> vler\u00ebsimin<\/span> e<\/span> flukseve<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb<\/span> mjeteve<\/span> monetare q\u00eb<\/span> nj\u00ebsia<\/span> ekonomike<\/span> pret t\u00eb<\/span> p\u00ebrftoj\u00eb nga<\/span> aktivi.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

95<\/span><\/p>\n<\/td>\n

\n

N\u00eb matjen<\/span> e<\/span> vler\u00ebs<\/span> n\u00eb<\/span> p\u00ebrdorim,<\/span> vler\u00ebsimet<\/span> e<\/span> flukseve<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb<\/span> mjeteve monetare<\/span> do<\/span> t\u00eb<\/span> p\u00ebrfshijn\u00eb:<\/span><\/p>\n

\n
\n
(a)<\/span>hyrjet<\/span> e mjeteve monetare<\/span> nga<\/span> p\u00ebrdorimi<\/span> i<\/span> vazhduesh\u00ebm<\/span> i<\/span> aktivit;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>daljet<\/span> e<\/span> mjeteve<\/span> monetare<\/span> q\u00eb<\/span> jan\u00eb<\/span> shkaktuar<\/span> domosdoshm\u00ebrisht<\/span> p\u00ebr<\/span> t\u00eb<\/span> gjeneruar<\/span> hyrjet<\/span> e<\/span> mjeteve<\/span> monetare<\/span> nga<\/span> p\u00ebrdorimi<\/span> i<\/span> vazhduesh\u00ebm<\/span> i<\/span> aktivit<\/span> (duke<\/span> p\u00ebrfshir\u00eb<\/span> edhe<\/span> daljet<\/span> e<\/span> mjeteve<\/span> monetare<\/span> p\u00ebr<\/span> t\u00eb<\/span> p\u00ebrgatitur<\/span> aktivin<\/span> p\u00ebr<\/span><\/div>\n<\/div>\n<\/div>\n

p\u00ebrdorim)<\/span> e<\/span> mund<\/span> t’i<\/span> ngarkohen<\/span> drejtp\u00ebrdrejt,<\/span> ose<\/span> t\u00eb<\/span> shp\u00ebrndahen<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> t\u00eb<\/span> arsyeshme<\/span> e<\/span> t\u00eb<\/span> vazhdueshme,<\/span> tek<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

aktivi;<\/span><\/p>\n

(c) <\/em><\/span>flukset neto t\u00eb mjeteve monetare, n\u00ebse ka, q\u00eb pritet t\u00eb marr\u00eb (ose t\u00eb paguaj\u00eb) p\u00ebr nxjerrjen jasht\u00eb p\u00ebrdorimit t\u00eb<\/span> aktivit, n\u00eb fund t\u00eb jet\u00ebs s\u00eb tij t\u00eb dobishme n\u00eb nj\u00eb transaksion t\u00eb kryer n\u00eb m\u00ebnyr\u00eb t\u00eb vullnetshme midis pal\u00ebve t\u00eb<\/span> palidhura.<\/span><\/p>\n

Nj\u00ebsia<\/span> ekonomike<\/span> mund<\/span> t\u00eb d\u00ebshiroj\u00eb<\/span> t\u00eb p\u00ebrdor\u00eb<\/span> buxhetet<\/span> financiare<\/span> m\u00eb<\/span> t\u00eb<\/span> fundit<\/span> apo<\/span> parashikimet<\/span> p\u00ebr<\/span> t\u00eb<\/span> b\u00ebr\u00eb<\/span> vler\u00ebsimin e flukseve t\u00eb mjeteve monetare, n\u00ebse \u00ebsht\u00eb e mundur.<\/span> P\u00ebr vler\u00ebsimin e flukseve t\u00eb mjeteve monetare p\u00ebrtej<\/span> periudh\u00ebs<\/span> s\u00eb<\/span> mbuluar<\/span> nga<\/span> buxhetet<\/span> m\u00eb<\/span> t\u00eb<\/span> fundit<\/span> ose<\/span> parashikimet,<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> mund<\/span> t\u00eb<\/span> d\u00ebshiroj\u00eb<\/span> t\u00eb<\/span> ekstrapoloj\u00eb shumat bazuar n\u00eb buxhetet apo parashikimet duke p\u00ebrdorur nj\u00eb norm\u00eb t\u00eb q\u00ebndrueshme ose n\u00eb r\u00ebnie t\u00eb<\/span> norm\u00ebs<\/span> s\u00eb<\/span> rritjes<\/span> p\u00ebr<\/span> vitet<\/span> n\u00eb<\/span> vazhdim, me<\/span> p\u00ebrjashtim<\/span> t\u00eb<\/span> rastit<\/span> kur<\/span> mund<\/span> t\u00eb<\/span> justifikohet<\/span> p\u00ebrdorimi<\/span> i nj\u00eb<\/span> norm\u00eb<\/span> t\u00eb<\/span> rritur.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

96<\/span><\/p>\n<\/td>\n

\n

Vler\u00ebsimet<\/span> e<\/span> flukseve<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb<\/span> mjeteve<\/span> monetare<\/span> nuk<\/span> do<\/span> t\u00eb<\/span> p\u00ebrfshijn\u00eb:<\/span><\/p>\n

\n
\n
(a)<\/span>hyrjet<\/span> ose<\/span> daljet<\/span> e<\/span> mjeteve monetare nga<\/span> aktivitetet<\/span> financuese,<\/span> ose<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>ark\u00ebtimet<\/span> ose<\/span> pagesat<\/span> e<\/span> tatimit<\/span> mbi<\/span> t\u00eb<\/span> ardhurat.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

97<\/span><\/p>\n<\/td>\n

\n

Flukset<\/span> e<\/span> ardhshme<\/span> t\u00eb mjeteve<\/span> monetare<\/span> do<\/span> t\u00eb<\/span> vler\u00ebsohen<\/span> p\u00ebr<\/span> aktivin<\/span> n\u00eb<\/span> gjendjen<\/span> e<\/span> tij<\/span> aktuale.<\/span> Vler\u00ebsimet<\/span> e<\/span> flukseve<\/span> t\u00eb<\/span><\/p>\n

ardhshme<\/span> t\u00eb<\/span> mjeteve<\/span> monetare<\/span> nuk<\/span> do<\/span> t\u00eb<\/span> p\u00ebrfshijn\u00eb<\/span> hyrjet<\/span> ose<\/span> daljet<\/span> e<\/span> vler\u00ebsuara<\/span> t\u00eb<\/span> ardhshme<\/span> t\u00eb<\/span> mjeteve<\/span> monetare<\/span> q\u00eb<\/span> pritet<\/span> t\u00eb rrjedhin<\/span> nga:<\/span><\/p>\n

\n
\n
(a)<\/span>nj\u00eb<\/span> ristrukturim<\/span> n\u00eb<\/span> t\u00eb<\/span> ardhmen<\/span> p\u00ebr t\u00eb<\/span> cilin<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ende<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> e<\/span> angazhuar;<\/span> ose<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>p\u00ebrmir\u00ebsimi<\/span> apo<\/span> rritja<\/span> e<\/span> performanc\u00ebs<\/span> s\u00eb<\/span> aktivit.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

98<\/span><\/p>\n<\/td>\n

\n

Norma<\/span> (normat)<\/span> e<\/span> skontimit<\/span> e<\/span> p\u00ebrdorur<\/span> n\u00eb<\/span> llogaritjen<\/span> e<\/span> vler\u00ebs<\/span> aktuale<\/span> do<\/span> t\u00eb<\/span> jet\u00eb<\/span> nj\u00eb<\/span> norm\u00eb<\/span> (normat)<\/span> para<\/span> tatimeve<\/span> e<\/span><\/p>\n

cila<\/span> pasqyron<\/span> (pasqyrojn\u00eb)<\/span> vler\u00ebsimet<\/span> aktuale<\/span> t\u00eb<\/span> tregut<\/span> t\u00eb:<\/span><\/p>\n

\n
\n
(a)<\/span>vler\u00ebs n\u00eb<\/span> koh\u00eb<\/span> t\u00eb<\/span> paras\u00eb;<\/span> e<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>rreziqet specifike t\u00eb aktivit p\u00ebr t\u00eb cilat vler\u00ebsimet e ardhshme t\u00eb fluksit t\u00eb mjeteve monetare nuk jan\u00eb rregulluar.<\/span> Norma (normat) e skontimit e p\u00ebrdorur p\u00ebr t\u00eb matur vler\u00ebn n\u00eb p\u00ebrdorim t\u00eb nj\u00eb aktivi nuk do t\u00eb pasqyroj\u00eb rreziqet p\u00ebr t\u00eb<\/span> cilat<\/span> vler\u00ebsimet<\/span> e<\/span> fluksit<\/span> t\u00eb<\/span> ardhsh\u00ebm<\/span> t\u00eb<\/span> mjeteve<\/span> monetare<\/span> kan\u00eb<\/span> qen\u00eb<\/span> t\u00eb<\/span> rregulluara,<\/span> p\u00ebr<\/span> t\u00eb<\/span> shmangur<\/span> n\u00eb<\/span> k\u00ebt\u00eb<\/span> m\u00ebnyr\u00eb<\/span> llogaritjen<\/span> e dyfisht\u00eb.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Njohja<\/span> e<\/span> matja<\/span> e<\/span> humbjes<\/span> nga<\/span> zhvler\u00ebsimi<\/span> p\u00ebr<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

99<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> humbje<\/span> nga<\/span> zhvler\u00ebsimi<\/span> do<\/span> t\u00eb<\/span> njihet<\/span> p\u00ebr<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb<\/span> n\u00ebse,<\/span> e<\/span> vet\u00ebm<\/span> n\u00ebse,<\/span> shuma<\/span> e<\/span> rikuperueshme<\/span> e<\/span> nj\u00ebsis\u00eb<\/span> \u00ebsht\u00eb<\/span> m\u00eb<\/span> e<\/span> vog\u00ebl<\/span> se<\/span> vlera<\/span> kontab\u00ebl<\/span> neto<\/span> e<\/span> saj.<\/span> Humbja<\/span> nga<\/span> zhvler\u00ebsimi<\/span> do<\/span> t\u00eb<\/span> shp\u00ebrndahet<\/span> p\u00ebr<\/span><\/p>\n

t\u00eb<\/span> zvog\u00ebluar<\/span> vler\u00ebn<\/span> kontab\u00ebl<\/span> neto<\/span> t\u00eb<\/span> aktiveve<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb<\/span> n\u00eb<\/span> rendin<\/span> e m\u00ebposht\u00ebm:<\/span><\/p>\n

\n
\n
(a)<\/span>s\u00eb<\/span> pari,<\/span> p\u00ebr<\/span> t\u00eb<\/span> zvog\u00ebluar vler\u00ebn<\/span> kontab\u00ebl<\/span> neto<\/span> t\u00eb<\/span> emrit<\/span> t\u00eb<\/span> mir\u00eb<\/span> t\u00eb<\/span> caktuar<\/span> p\u00ebr nj\u00ebsin\u00eb<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb;<\/span> e<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>pastaj,<\/span> n\u00eb<\/span> aktivet<\/span> e<\/span> tjera<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb<\/span> proporcionalisht<\/span> n\u00eb<\/span> baz\u00eb<\/span> t\u00eb<\/span> vler\u00ebs<\/span> kontab\u00ebl<\/span> neto<\/span> t\u00eb<\/span> \u00e7do<\/span> aktivi<\/span> n\u00eb<\/span> nj\u00ebsin\u00eb<\/span> gjeneruese<\/span> t\u00eb paras\u00eb.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

100<\/span><\/p>\n<\/td>\n

\n

Megjithat\u00eb,<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> nuk<\/span> do<\/span> t\u00eb<\/span> zvog\u00ebloj\u00eb<\/span> vler\u00ebn<\/span> kontab\u00ebl<\/span> neto<\/span> t\u00eb<\/span> ndonj\u00eb<\/span> aktivi<\/span> n\u00eb<\/span> nj\u00ebsin\u00eb<\/span> gjeneruese<\/span> t\u00eb<\/span><\/p>\n

paras\u00eb<\/span> m\u00eb<\/span> posht\u00eb<\/span> se<\/span> vlera<\/span> m\u00eb<\/span> e<\/span> lart\u00eb<\/span> e:<\/span><\/p>\n

\n
\n
(a)<\/span>vler\u00ebs<\/span> s\u00eb<\/span> tij t\u00eb<\/span> drejt\u00eb<\/span> pak\u00ebsuar<\/span> me<\/span> kostot<\/span> p\u00ebr<\/span> ta<\/span> shitur<\/span> (n\u00ebse<\/span> \u00ebsht\u00eb<\/span> e<\/span> p\u00ebrcaktuar);<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>vler\u00ebs<\/span> n\u00eb<\/span> p\u00ebrdorim<\/span> t\u00eb<\/span> tij (n\u00ebse \u00ebsht\u00eb<\/span> e<\/span> p\u00ebrcaktuar);<\/span> e<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>zeros.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

101<\/span><\/p>\n<\/td>\n

\n

\u00c7do<\/span> tejkalim i humbjes nga<\/span> zhvler\u00ebsimi,<\/span> q\u00eb<\/span> nuk<\/span> mund<\/span> t\u00eb<\/span> shp\u00ebrndahet<\/span> n\u00eb<\/span> nj\u00eb<\/span> aktiv<\/span> p\u00ebr<\/span> shkak<\/span> t\u00eb<\/span> kufizimit<\/span> n\u00eb<\/span> paragrafin<\/span><\/p>\n

100,<\/span> iu<\/span> shp\u00ebrndahet<\/span> aktiveve<\/span> t\u00eb<\/span> tjera<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb<\/span> proporcionalisht n\u00eb<\/span> baz\u00eb<\/span> t\u00eb<\/span> vler\u00ebs<\/span> kontab\u00ebl neto<\/span> t\u00eb<\/span> k\u00ebtyre<\/span> aktiveve.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

K\u00ebrkesa<\/span> shtes\u00eb<\/span> p\u00ebr<\/span> zhvler\u00ebsimin<\/span> e emrit<\/span> t\u00eb mir\u00eb<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

102<\/span><\/p>\n<\/td>\n

\n

N\u00ebse nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> nuk<\/span> \u00ebsht\u00eb n\u00eb<\/span> gjendje<\/span> t\u00eb<\/span> b\u00ebj\u00eb<\/span> nj\u00eb<\/span> vler\u00ebsim<\/span> t\u00eb<\/span> besuesh\u00ebm<\/span> t\u00eb<\/span> jet\u00ebs s\u00eb<\/span> dobishme<\/span> t\u00eb<\/span> emrit t\u00eb<\/span> mir\u00eb,<\/span><\/p>\n

jeta<\/span> e<\/span> tij<\/span> do<\/span> t\u00eb<\/span> supozohet<\/span> t\u00eb<\/span> jet\u00eb<\/span> 10<\/span> vjet.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Rimarrja<\/span> e<\/span> humbjes<\/span> nga<\/span> zhvler\u00ebsimi<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

103<\/span><\/p>\n<\/td>\n

\n

P\u00ebr t\u00eb gjitha aktivet e tjera, p\u00ebrve\u00e7 emrit<\/span> t\u00eb mir\u00eb, nj\u00eb nj\u00ebsi ekonomike do t\u00eb vler\u00ebsoj\u00eb n\u00eb \u00e7do dat\u00eb t\u00eb raportimit n\u00ebse ka<\/span> ndonj\u00eb<\/span> shenj\u00eb<\/span> se<\/span> nj\u00eb<\/span> humbje<\/span> nga<\/span> zhvler\u00ebsimi,<\/span> e<\/span> njohur<\/span> n\u00eb<\/span> periudhat<\/span> e<\/span> m\u00ebparshme,<\/span> nuk<\/span> ekziston<\/span> m\u00eb,<\/span> ose<\/span> mund<\/span> t\u00eb<\/span> jet\u00eb<\/span><\/p>\n

pak\u00ebsuar. Shenjat se nj\u00eb humbje nga zhvler\u00ebsimi mund t\u00eb jet\u00eb pak\u00ebsuar ose mund t\u00eb mos ekzistoj\u00eb m\u00eb, n\u00eb p\u00ebrgjith\u00ebsi<\/span> jan\u00eb e kund\u00ebrta e atyre t\u00eb p\u00ebrcaktuara n\u00eb paragrafin 86. N\u00ebse ekziston ndonj\u00eb shenj\u00eb e till\u00eb, nj\u00ebsia ekonomike do t\u00eb<\/span> p\u00ebrcaktoj\u00eb n\u00ebse e gjitha ose vet\u00ebm nj\u00eb pjes\u00eb e humbjes s\u00eb m\u00ebparshme nga zhvler\u00ebsimi duhet t\u00eb anullohet. Procedura<\/span> p\u00ebr<\/span> t\u00eb<\/span> b\u00ebr\u00eb<\/span> k\u00ebt\u00eb<\/span> p\u00ebrcaktim<\/span> do<\/span> t\u00eb<\/span> varet<\/span> nga<\/span> fakti n\u00ebse humbja<\/span> e<\/span> m\u00ebparshme<\/span> nga<\/span> zhvler\u00ebsimi<\/span> i<\/span> aktivit<\/span> \u00ebsht\u00eb<\/span> bazuar n\u00eb:<\/span><\/p>\n

\n
\n
(a)<\/span>shum\u00ebn<\/span> e<\/span> rikuperueshme<\/span> t\u00eb k\u00ebtij<\/span> aktivi<\/span> t\u00eb<\/span> ve\u00e7ant\u00eb<\/span> (shih<\/span> paragrafin105);<\/span> ose<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>shum\u00ebn<\/span> e<\/span> rikuperueshme<\/span> t\u00eb nj\u00ebsis\u00eb<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb,<\/span> t\u00eb<\/span> cil\u00ebs<\/span> i<\/span> takon<\/span> aktivi<\/span> (shih<\/span> paragrafin<\/span> 104).<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Rimarrja<\/span> p\u00ebr<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

104<\/span><\/p>\n<\/td>\n

\n

Kur<\/span> humbja<\/span> e<\/span> m\u00ebparshme<\/span> nga<\/span> zhvler\u00ebsimi<\/span> \u00ebsht\u00eb<\/span> bazuar<\/span> n\u00eb<\/span> shum\u00ebn<\/span> e<\/span> rikuperueshme<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb<\/span> t\u00eb<\/span><\/p>\n

cil\u00ebs<\/span> i<\/span> takon<\/span> aktivi,<\/span> do<\/span> t\u00eb<\/span> zbatohen<\/span> k\u00ebrkesat<\/span> n\u00eb<\/span> vijim:<\/span><\/p>\n

\n
\n
(a)<\/span>Nj\u00ebsia<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> vler\u00ebsoj\u00eb<\/span> shum\u00ebn<\/span> e<\/span> rikuperueshme<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb<\/span> n\u00eb<\/span> dat\u00ebn<\/span> e<\/span> raportimit<\/span> aktual;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>N\u00ebse<\/span> shuma<\/span> e<\/span> rikuperueshme<\/span> e<\/span> vler\u00ebsuar<\/span> e<\/span> nj\u00ebsis\u00eb<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb<\/span> e<\/span> tejkalon<\/span> vler\u00ebn<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> saj,<\/span> at\u00ebher\u00eb<\/span><\/div>\n

tejkalimi<\/span> \u00ebsht\u00eb<\/span> nj\u00eb<\/span> anullim<\/span> i<\/span> nj\u00eb<\/span> humbje<\/span> nga<\/span> zhvler\u00ebsimi.<\/span> Nj\u00ebsia<\/span> ekonomike<\/span> do<\/span> t\u00eb<\/span> shp\u00ebrndaj\u00eb<\/span> shum\u00ebn<\/span> e<\/span> k\u00ebtij<\/span> anullimi<\/span> n\u00eb<\/span> aktivet<\/span> e<\/span> nj\u00ebsis\u00eb,<\/span> me<\/span> p\u00ebrjashtim<\/span> t\u00eb<\/span> emrit<\/span> t\u00eb<\/span> mir\u00eb,<\/span> proporcionalisht<\/span> me<\/span> vlerat<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> k\u00ebtyre<\/span> aktiveve,<\/span> q\u00eb<\/span> i<\/span><\/p>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

n\u00ebnshtrohen<\/span> kufizimit<\/span> t\u00eb<\/span> p\u00ebrshkruar<\/span> n\u00eb<\/span> pik\u00ebn<\/span> (c)<\/span> m\u00eb<\/span> posht\u00eb.<\/span> K\u00ebto<\/span> rritje<\/span> n\u00eb<\/span> vlerat<\/span> kontab\u00ebl<\/span> neto<\/span> do<\/span> t\u00eb<\/span> trajtohen<\/span> si<\/span><\/p>\n

anullime<\/span> t\u00eb<\/span> humbjeve nga<\/span> zhvler\u00ebsimi<\/span> p\u00ebr<\/span> aktivet<\/span> e ve\u00e7anta<\/span> e<\/span> do<\/span> t\u00eb<\/span> njihen<\/span> menj\u00ebher\u00eb<\/span> n\u00eb<\/span> fitim\/ humbje<\/span> t\u00eb<\/span> vitit;<\/span><\/p>\n

\n
\n
(c)<\/span>N\u00eb<\/span> shp\u00ebrndarjen e<\/span> nj\u00eb<\/span> anullimi t\u00eb<\/span> nj\u00eb<\/span> humbje<\/span> nga<\/span> zhvler\u00ebsimi<\/span> p\u00ebr<\/span> nj\u00eb<\/span> nj\u00ebsi<\/span> gjeneruese<\/span> t\u00eb<\/span> paras\u00eb,<\/span> anullimi<\/span> nuk do<\/span> t\u00eb<\/span> rrit\u00eb<\/span> vler\u00ebn<\/span> kontab\u00ebl<\/span> neto<\/span> t\u00eb nj\u00eb<\/span> aktivi<\/span> mbi<\/span> vler\u00ebn<\/span> q\u00eb \u00ebsht\u00eb<\/span> m\u00eb e ul\u00ebta<\/span> mes:<\/span><\/div>\n
\n
\n
(i)<\/span>shum\u00ebs<\/span> s\u00eb<\/span> tij<\/span> t\u00eb<\/span> rikuperueshme;<\/span> e<\/span><\/div>\n<\/div>\n
\n
(ii)<\/span>vler\u00ebs<\/span> kontab\u00ebl<\/span> neto<\/span> q\u00eb<\/span> do<\/span> t\u00eb<\/span> kishte<\/span> patur<\/span> n\u00ebse<\/span> nuk<\/span> do<\/span> t\u00eb<\/span> ishte<\/span> njohur<\/span> humbje<\/span> nga<\/span> zhvler\u00ebsimi<\/span> p\u00ebr<\/span> aktivin<\/span> n\u00eb<\/span> periudhat<\/span> e<\/span> m\u00ebparshme.<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n
\n
(d)<\/span>\u00c7do tejkalim i shum\u00ebs s\u00eb anulluar t\u00eb humbjes nga zhvler\u00ebsimi q\u00eb nuk mund t\u201fi<\/span> shp\u00ebrndahet nj\u00eb aktivi p\u00ebr shkak t\u00eb<\/span> kufizimit n\u00eb pik\u00ebn (c) m\u00eb sip\u00ebr, do t\u00eb shp\u00ebrndahet porpocionalisht n\u00eb aktivet e tjera t\u00eb nj\u00ebsis\u00eb gjeneruese t\u00eb paras\u00eb, me<\/span> p\u00ebrjashtim<\/span> t\u00eb emrit<\/span> t\u00eb<\/span> mir\u00eb;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>Pasi \u00ebsht\u00eb njohur nj\u00eb anullim i nj\u00eb humbjeje nga zhvler\u00ebsimi, n\u00ebse \u00ebsht\u00eb e zbatueshme, nj\u00ebsia ekonomike do t\u00eb<\/span> rregulloj\u00eb shpenzimet e amortizimit p\u00ebr \u00e7do aktiv n\u00eb nj\u00ebsin\u00eb gjeneruese t\u00eb paras\u00eb n\u00eb periudhat e ardhshme p\u00ebr<\/span> shp\u00ebrndarjen e vler\u00ebs kontab\u00ebl neto t\u00eb rishikuar t\u00eb aktivit, pak\u00ebsuar me vler\u00ebn e tij t\u00eb mbetur (n\u00ebse ka), n\u00eb m\u00ebnyr\u00eb<\/span> sistematike<\/span> mbi<\/span> jet\u00ebn<\/span> e<\/span> mbetur<\/span> t\u00eb<\/span> dobishme t\u00eb tij.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Rimarrja<\/span> p\u00ebr<\/span> nj\u00eb<\/span> aktiv<\/span> t\u00eb<\/span> ve\u00e7ant\u00eb<\/span> t\u00eb<\/span> zhvler\u00ebsuar<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

105<\/span><\/p>\n<\/td>\n

\n

Kur<\/span> humbja<\/span> e<\/span> m\u00ebparshme<\/span> nga<\/span> zhvler\u00ebsimi<\/span> \u00ebsht\u00eb<\/span> bazuar<\/span> n\u00eb<\/span> shum\u00ebn<\/span> e<\/span> rikuperueshme<\/span> t\u00eb<\/span> aktivit<\/span> t\u00eb<\/span> ve\u00e7ant\u00eb<\/span> t\u00eb<\/span><\/p>\n

zhvler\u00ebsuar,<\/span> do<\/span> t\u00eb<\/span> zbatohen<\/span> k\u00ebrkesat<\/span> n\u00eb vijim:<\/span><\/p>\n

\n
\n
(a)<\/span>Nj\u00ebsia<\/span> ekonomike<\/span> duhet<\/span> t\u00eb vler\u00ebsoj\u00eb<\/span> shum\u00ebn<\/span> e<\/span> rikuperueshme<\/span> t\u00eb<\/span> aktivit<\/span> n\u00eb<\/span> dat\u00ebn<\/span> e<\/span> raportimit<\/span> aktual;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>N\u00ebse shuma e rikuperueshme e vler\u00ebsuar e aktivit e tejkalon vler\u00ebn kontab\u00ebl t\u00eb tij, nj\u00ebsia ekonomike do t\u00eb rrit\u00eb<\/span> vler\u00ebn kontab\u00ebl neto deri n\u00eb shum\u00ebn e rikuperueshme, q\u00eb i n\u00ebnshtrohet kufizimit t\u00eb p\u00ebrshkruar n\u00eb pik\u00ebn (c) m\u00eb posht\u00eb.<\/span> Kjo<\/span> rritje \u00ebsht\u00eb<\/span> anullimi<\/span> i nj\u00eb<\/span> humbje<\/span> nga<\/span> zhvler\u00ebsimi.<\/span> Nj\u00ebsia<\/span> duhet<\/span> t\u00eb<\/span> njoh\u00eb<\/span> menj\u00ebher\u00eb<\/span> anullimin<\/span> n\u00eb<\/span> fitim<\/span> ose humbje;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>Anullimi i nj\u00eb humbjeje nga zhvler\u00ebsimi<\/span> nuk do t\u00eb rrit\u00eb vler\u00ebn kontab\u00ebl neto t\u00eb aktivit mbi at\u00eb q\u00eb do t\u00eb kishte qen\u00eb<\/span> (neto<\/span> nga<\/span> amortizimi)<\/span> n\u00ebse<\/span> nuk<\/span> do t\u00eb<\/span> ishte<\/span> njohur<\/span> humbje<\/span> nga<\/span> zhvler\u00ebsimi<\/span> p\u00ebr<\/span> aktivin n\u00eb<\/span> vitet<\/span> e<\/span> m\u00ebparshme;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>Pasi \u00ebsht\u00eb njohur nj\u00eb anullim i nj\u00eb humbjeje nga zhvler\u00ebsimi, nj\u00ebsia ekonomike do t\u00eb rregulloj\u00eb shpenzimet e<\/span> amortizimit p\u00ebr aktivin n\u00eb periudhat e ardhshme p\u00ebr shp\u00ebrndarjen e vler\u00ebs kontab\u00ebl neto t\u00eb rishikuar t\u00eb aktivit,<\/span> pak\u00ebsuar<\/span> me vler\u00ebn<\/span> e<\/span> tij t\u00eb mbetur<\/span> (n\u00ebse<\/span> ka),<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> sistematike<\/span> mbi<\/span> jet\u00ebn<\/span> e<\/span> mbetur<\/span> t\u00eb<\/span> dobishme<\/span> t\u00eb<\/span> tij.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

PARAQITJA<\/span> N\u00cb<\/span> PASQYRAT<\/span> FINANCIARE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

106<\/span><\/p>\n<\/td>\n

\n

AAM-t\u00eb<\/span> paraqiten<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> pozicionit<\/span> financiar<\/span> n\u00eb<\/span> z\u00ebrat<\/span> p\u00ebrkat\u00ebs<\/span> t\u00eb<\/span> formatit<\/span> t\u00eb<\/span> dh\u00ebn\u00eb<\/span> n\u00eb<\/span> SKK<\/span> 2<\/span> i<\/span> p\u00ebrmir\u00ebsuar,<\/span><\/p>\n

Paraqitja<\/em><\/span> e<\/em><\/span> pasqyrave<\/em><\/span> financiare.<\/em><\/span> Lejohet<\/span> gjithashtu<\/span> nj\u00eb<\/span> klasifikim<\/span> i<\/span> m\u00ebtejsh\u00ebm<\/span> i<\/span> z\u00ebrave<\/span> t\u00eb<\/span> aktiveve<\/span> (p\u00ebr<\/span> shembull,<\/span> \u201cToka\u201d,<\/span> \u201cNd\u00ebrtesa\u201d,<\/span> \u201cMakineri<\/span> dhe pajisje\u201d).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

107<\/span><\/p>\n<\/td>\n

\n

Shpenzimet<\/span> e<\/span> amortizimit<\/span> t\u00eb<\/span> AAM-ve<\/span> e<\/span> AAJM-ve,<\/span> si<\/span> e<\/span> humbjet<\/span> nga<\/span> zhvler\u00ebsimi,<\/span> paraqiten<\/span> si<\/span> z\u00eb<\/span> m\u00eb<\/span> vete<\/span> i<\/span><\/p>\n

formatit<\/span> 1<\/span> t\u00eb<\/span> pasqyr\u00ebs<\/span> s\u00eb<\/span> performanc\u00ebs,<\/span> si<\/span> e<\/span> n\u00eb<\/span> z\u00ebrat<\/span> p\u00ebrkat\u00ebs<\/span> t\u00eb<\/span> formatit<\/span> 2,<\/span> n\u00eb<\/span> var\u00ebsi<\/span> t\u00eb<\/span> funksioneve<\/span> t\u00eb<\/span> aktiveve<\/span> n\u00eb<\/span> nj\u00ebsin\u00eb ekonomike.<\/span> Fitimet\/humbjet nga<\/span> nxjerrja<\/span> jasht\u00eb<\/span> p\u00ebrdorimit t\u00eb<\/span> AAM dhe<\/span> AAJM<\/span> njihen<\/span> n\u00eb z\u00ebrat<\/span> \u201cShpenzime<\/span> t\u00eb<\/span><\/p>\n

tjera<\/span> t\u00eb<\/span> shfryt\u00ebzimit\u201d.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

SH\u00cbNIMET<\/span> SHPJEGUESE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

108<\/span><\/p>\n<\/td>\n

\n

N\u00eb<\/span> pasqyrat<\/span> financiare<\/span> shpjegohen<\/span> bazat<\/span> e<\/span> matjes<\/span> t\u00eb<\/span> p\u00ebrdorura<\/span> p\u00ebr<\/span> p\u00ebrcaktimin e<\/span> vler\u00ebs<\/span> kontab\u00ebl<\/span> bruto<\/span> (e<\/span> aplikueshme<\/span><\/p>\n

vet\u00ebm p\u00ebr AAM), metodat dhe normat e amortizimit (ose jeta e dobishme), t\u00eb p\u00ebrdorura p\u00ebr amortizimin e t\u00eb gjitha<\/span> grupeve t\u00eb AAM dhe AAJM, analiza e ndryshimit n\u00eb vler\u00ebn kontab\u00ebl t\u00eb tyre, si dhe rakordimi i informacionit te<\/span> m\u00ebposht\u00ebm:<\/span><\/p>\n

.<\/span><\/span><\/p>\n

\n
\n
(a)<\/span>kosto,<\/span> amortizimi<\/span> i<\/span> akumuluar<\/span> e<\/span> vlera<\/span> kontab\u00ebl<\/span> n\u00eb fillim<\/span> t\u00eb<\/span> vitit<\/span> ushtrimor;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>blerjet<\/span> e<\/span> p\u00ebrmir\u00ebsimet<\/span> gjat\u00eb<\/span> periudh\u00ebs<\/span> kontab\u00ebl;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>shtesat<\/span> nga kombinimet<\/span> e bizneseve;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>shpenzimet<\/span> e<\/span> amortizimit;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>zvog\u00eblimet<\/span> nga<\/span> humbjet<\/span> prej<\/span> zhvler\u00ebsimit;<\/span><\/div>\n<\/div>\n
\n
(f)<\/span>rimarrjet<\/span> e<\/span> humbjeve<\/span> t\u00eb<\/span> m\u00ebparshme nga<\/span> zhvler\u00ebsimi;<\/span><\/div>\n<\/div>\n
\n
(g)<\/span>daljet<\/span> jasht\u00eb<\/span> p\u00ebrdorimit\/shitjet;<\/span><\/div>\n<\/div>\n
\n
(h)<\/span>riklasifikimet<\/span> (duke<\/span> p\u00ebrfshir\u00eb<\/span> aktivet<\/span> afatgjata<\/span> t\u00eb<\/span> mbajtura<\/span> p\u00ebr<\/span> shitje);<\/span><\/div>\n<\/div>\n
\n
(i)<\/span>ndryshime<\/span> t\u00eb<\/span> tjera;<\/span><\/div>\n<\/div>\n
\n
(j)<\/span>kosto,<\/span> amortizimi<\/span> i<\/span> akumuluar<\/span> e<\/span> vlera<\/span> kontab\u00ebl<\/span> n\u00eb<\/span> fund t\u00eb<\/span> periudh\u00ebs<\/span> kontab\u00ebl.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

Ky<\/span> rakordim<\/span> nuk<\/span> duhet<\/span> t\u00eb<\/span> paraqitet<\/span> p\u00ebr periudh\u00ebn<\/span> e<\/span> m\u00ebparshme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

109<\/span><\/p>\n<\/td>\n

\n

Gjithashtu,<\/span> nj\u00ebsia<\/span> ekonomike do<\/span> t\u00eb<\/span> jap\u00eb<\/span> informacionet<\/span> e<\/span> m\u00ebposhtme:<\/span><\/p>\n

\n
\n
(a)<\/span>Vlera<\/span> kontab\u00ebl e<\/span> elementeve<\/span> t\u00eb<\/span> AAM<\/span> e<\/span> AAJM,<\/span> t\u00eb<\/span> mbajtura<\/span> peng<\/span> si<\/span> garanci p\u00ebr<\/span> huamarrjet,<\/span> apo<\/span> n\u00eb<\/span> t\u00eb cilat<\/span> nj\u00ebsia<\/span> ekonomike<\/span> ka nj\u00eb titull<\/span> t\u00eb kufizuar;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>shuma<\/span> e<\/span> angazhimeve<\/span> kontraktore<\/span> p\u00ebr<\/span> blerjen<\/span> e<\/span> tok\u00ebs,<\/span> nd\u00ebrtesave,<\/span> makinerive<\/span> e<\/span> pajisjeve.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

110<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> jap\u00eb<\/span> p\u00ebr<\/span> AAJM<\/span> informacionin<\/span> e m\u00ebposht\u00ebm<\/span> shpjegues:<\/span><\/p>\n

(a)<\/em><\/span> nj\u00eb<\/span> p\u00ebrshkrim<\/span> t\u00eb<\/span> vler\u00ebs<\/span> kontab\u00ebl<\/span> neto<\/span> e<\/span> periudh\u00ebs<\/span> s\u00eb<\/span> amortizimit<\/span> t\u00eb<\/span> \u00e7do<\/span> aktivi<\/span> jomaterial<\/span> q\u00eb<\/span> konsiderohet<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

material<\/span> p\u00ebr<\/span> pasqyrat<\/span> financiare<\/span> t\u00eb<\/span> nj\u00ebsis\u00eb;<\/span><\/p>\n

\n
\n
(b)<\/span>p\u00ebr<\/span> aktivet<\/span> jomateriale<\/span> t\u00eb<\/span> p\u00ebrftuara<\/span> n\u00ebp\u00ebrmjet<\/span> nj\u00eb<\/span> granti<\/span> t\u00eb<\/span> qeveris\u00eb<\/span> e<\/span> t\u00eb<\/span> njohur<\/span> fillimisht me vler\u00ebn<\/span> e<\/span> drejt\u00eb:<\/span><\/div>\n
\n
\n
(i)<\/span>vler\u00ebn<\/span> e<\/span> drejt\u00eb<\/span> t\u00eb<\/span> njohur<\/span> fillimisht<\/span> p\u00ebr<\/span> k\u00ebto<\/span> aktive;<\/span> e<\/span><\/div>\n<\/div>\n
\n
(ii)<\/span>vlerat<\/span> kontab\u00ebl<\/span> neto<\/span> t\u00eb<\/span> tyre.<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

111<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> jap\u00eb<\/span> informacion<\/span> shpjegues<\/span> p\u00ebr<\/span> shum\u00ebn<\/span> totale<\/span> t\u00eb<\/span> shpenzimeve<\/span> t\u00eb<\/span> k\u00ebrkimit<\/span> e<\/span> zhvillimit<\/span><\/p>\n

t\u00eb<\/span> njohura<\/span> si<\/span> shpenzime<\/span> periudhe.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

112<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> jap\u00eb<\/span> informacionin<\/span> shpjegues<\/span> t\u00eb<\/span> m\u00ebposht\u00ebm<\/span> p\u00ebr<\/span> \u00e7do<\/span> klas\u00eb<\/span> t\u00eb<\/span> aktiveve<\/span> t\u00eb<\/span> p\u00ebrcaktuara<\/span> n\u00eb<\/span><\/p>\n

paragrafin<\/span> 113:<\/span><\/p>\n

\n
\n
(a)<\/span>shum\u00ebn<\/span> e<\/span> humbjeve<\/span> nga<\/span> zhvler\u00ebsimi,<\/span> e<\/span> njohur<\/span> n\u00eb<\/span> fitim<\/span> ose<\/span> humbje<\/span> gjat\u00eb<\/span> periudh\u00ebs<\/span> e<\/span> n\u00ebnz\u00ebrin<\/span> (n\u00ebnz\u00ebrat)<\/span> n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> performanc\u00ebs n\u00eb t\u00eb<\/span> cilin<\/span> (cil\u00ebt)<\/span> jan\u00eb<\/span> t\u00eb p\u00ebrfshira k\u00ebto humbje nga<\/span> zhvler\u00ebsimi;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>shum\u00ebn<\/span> e<\/span> anullimeve<\/span> t\u00eb<\/span> humbjeve<\/span> nga<\/span> zhvler\u00ebsimi<\/span> t\u00eb<\/span> njohura<\/span> n\u00eb<\/span> fitim<\/span> ose<\/span> humbje<\/span> gjat\u00eb<\/span> periudh\u00ebs<\/span> e<\/span> n\u00ebnz\u00ebrin<\/span> (n\u00ebnz\u00ebrat) n\u00eb<\/span> pasqyr\u00ebn<\/span> e<\/span> performanc\u00ebs n\u00eb<\/span> t\u00eb<\/span> cilin<\/span> (cil\u00ebt) jan\u00eb<\/span> t\u00eb<\/span> p\u00ebrfshira<\/span> k\u00ebto humbje<\/span> nga<\/span> zhvler\u00ebsimi.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

113<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> do<\/span> t\u00eb<\/span> jap\u00eb<\/span> informacionet<\/span> shpjeguese<\/span> t\u00eb<\/span> k\u00ebrkuara<\/span> nga<\/span> paragrafi<\/span> 112<\/span> p\u00ebr<\/span> secil\u00ebn<\/span> nga<\/span> klasat<\/span> e<\/span> m\u00ebposhtme<\/span> t\u00eb aktiveve:<\/span><\/p>\n

\n
\n
(a)<\/span>aktivet<\/span> afatgjata<\/span> materiale;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>emrin<\/span> e<\/span> mir\u00eb;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>aktivet<\/span> afatgjata<\/span> jomateriale.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

114<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> nj\u00ebsi<\/span> ekonomike<\/span> duhet<\/span> t\u00eb<\/span> jap\u00eb<\/span> informacionet<\/span> shpjeguese<\/span> n\u00eb<\/span> vijim<\/span> p\u00ebr<\/span> t\u00eb<\/span> gjitha<\/span> aktivet<\/span> afatgjata<\/span> t\u00eb<\/span> investuara:<\/span><\/p>\n

\n
\n
(a)<\/span>metodat dhe supozimet e r\u00ebnd\u00ebsishme t\u00eb p\u00ebrdorura n\u00eb p\u00ebrcaktimin e vler\u00ebs s\u00eb drejt\u00eb t\u00eb aktiveve afatgjata<\/span> t\u00eb<\/span> investuara;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>shkall\u00ebn n\u00eb t\u00eb cil\u00ebn vlera e drejt\u00eb e aktivit afatgjat\u00eb t\u00eb investuar (si\u00e7 \u00ebsht\u00eb matur<\/span> apo dh\u00ebn\u00eb informacioni shpjegues<\/span> n\u00eb<\/span> pasqyrat<\/span> financiare)<\/span> \u00ebsht\u00eb<\/span> bazuar<\/span> n\u00eb<\/span> nj\u00eb<\/span> vler\u00ebsim<\/span> t\u00eb<\/span> b\u00ebr\u00eb<\/span> nga<\/span> nj\u00eb<\/span> ekspert<\/span> i<\/span> pavarur<\/span> q\u00eb<\/span> ka<\/span> nj\u00eb<\/span> kualifikim<\/span> profesional<\/span> t\u00eb njohur dhe p\u00ebrkat\u00ebs dhe p\u00ebrvoj\u00ebn e fundit n\u00eb vendin dhe klas\u00ebn e aktivit afatgjat\u00eb t\u00eb investuar q\u00eb \u00ebsht\u00eb duke u<\/span> vler\u00ebsuar.<\/span> N\u00ebse<\/span> nuk<\/span> ka pasur<\/span> vler\u00ebsim<\/span> t\u00eb<\/span> till\u00eb, duhet<\/span> t\u00eb jepet informacion<\/span> shpjegues<\/span> p\u00ebr k\u00ebt\u00eb<\/span> fakt;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>ekzistenc\u00ebn dhe shum\u00ebn e kufizimeve p\u00ebr mund\u00ebsin\u00eb e realizimit t\u00eb aktivit afatgjat\u00eb<\/span> t\u00eb investuar apo remitancat e<\/span> t\u00eb<\/span> ardhurave<\/span> nga dalja jasht\u00eb p\u00ebrdorimit;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>detyrimet kontraktuale p\u00ebr blerjen, nd\u00ebrtimin dhe zhvillimin e aktivit afatgjat\u00eb t\u00eb investuar ose p\u00ebr riparime,<\/span> mir\u00ebmbajtje<\/span> apo<\/span> zgjerime;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>rakordimin nd\u00ebrmjet vlerave kontab\u00ebl t\u00eb aktiveve afatgjat\u00eb t\u00eb investuar n\u00eb fillim dhe n\u00eb fund t\u00eb periudh\u00ebs, duke i<\/span> treguar<\/span> ve\u00e7mas:<\/span><\/div>\n<\/div>\n<\/div>\n
\n
\n
(i)<\/span>shtesat,<\/span> duke<\/span> dh\u00ebn\u00eb<\/span> informacion<\/span> shpjegues<\/span> n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> t\u00eb<\/span> ve\u00e7ant\u00eb<\/span> p\u00ebr<\/span> ato<\/span> shtesa<\/span> q\u00eb<\/span> rrjedhin<\/span> nga<\/span> blerjet<\/span> n\u00ebp\u00ebrmjet<\/span> kombinimeve<\/span> t\u00eb biznesit;<\/span><\/div>\n<\/div>\n
\n
(ii)<\/span>fitimet<\/span> ose<\/span> humbjet<\/span> neto<\/span> nga<\/span> rregullimet<\/span> e vler\u00ebs<\/span> s\u00eb<\/span> drejt\u00eb;<\/span><\/div>\n<\/div>\n
\n
(iii)<\/span>transferimet<\/span> n\u00eb<\/span> toka,<\/span> nd\u00ebrtesa,<\/span> makineri<\/span> e<\/span> pajisje,<\/span> kur<\/span> nuk<\/span> \u00ebsht\u00eb<\/span> m\u00eb<\/span> e<\/span> disponueshme<\/span> nj\u00eb<\/span> mas\u00eb<\/span> e<\/span> besueshme<\/span> e<\/span> vler\u00ebs<\/span> s\u00eb<\/span> drejt\u00eb, pa kosto<\/span> apo<\/span> p\u00ebrpjekje t\u00eb panevojshme;<\/span><\/div>\n<\/div>\n
\n
(iv)<\/span>transferimet<\/span> n\u00eb<\/span> dhe nga inventar\u00ebt apo<\/span> pasuri<\/span> e<\/span> zot\u00ebruar<\/span> nga<\/span> pronari;<\/span><\/div>\n<\/div>\n
\n
(v)<\/span>ndryshime<\/span> t\u00eb<\/span> tjera.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

Ky<\/span> rakordim<\/span> nuk<\/span> duhet<\/span> t\u00eb<\/span> paraqitet<\/span> p\u00ebr<\/span> periudhat<\/span> e<\/span> m\u00ebparshme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

DISPOZITA<\/span> KALIMTARE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

115<\/span><\/p>\n<\/td>\n

\n

N\u00eb<\/span> vitin<\/span> e<\/span> par\u00eb<\/span> t\u00eb<\/span> zbatimit<\/span> t\u00eb<\/span> k\u00ebtij<\/span> standardi<\/span> t\u00eb<\/span> p\u00ebrmir\u00ebsuar,<\/span> nj\u00ebsia<\/span> ekonomike<\/span> inkurajohet<\/span> por<\/span> nuk<\/span> k\u00ebrkohet<\/span> t\u00eb<\/span> zbatoj\u00eb<\/span><\/p>\n

n\u00eb<\/span> m\u00ebnyr\u00eb<\/span> retrospektiv\u00eb<\/span> k\u00ebt\u00eb<\/span> standard.<\/span> N\u00ebse<\/span> nuk<\/span> mund<\/span> t\u00eb<\/span> b\u00ebhet<\/span> zbatimi<\/span> n\u00eb<\/span> retrospektiv\u00eb<\/span> pa<\/span> kosto<\/span> shtes\u00eb<\/span> do<\/span> t\u00eb<\/span> jepen<\/span> informacione<\/span> tek<\/span> sh\u00ebnimet<\/span> shpjeguese<\/span> lidhur<\/span> me<\/span> trajtimin<\/span> kontab\u00ebl<\/span> t\u00eb<\/span> shpenzimeve<\/span> t\u00eb<\/span> zhvillimit<\/span> e<\/span> kostove<\/span> t\u00eb<\/span><\/p>\n

huamarrjes<\/span> n\u00eb<\/span> t\u00eb<\/span> shkuar\u00ebn<\/span> duke<\/span> shpjeguar<\/span> edhe<\/span> arsyet<\/span> e<\/span> moskrahasueshm\u00ebris\u00eb<\/span> s\u00eb<\/span> pasqyr\u00ebs<\/span> paraardh\u00ebse<\/span> me<\/span> at\u00eb<\/span> t\u00eb<\/span> vitit<\/span> aktual.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

DATA<\/span> E<\/span> HYRJES<\/span> N\u00cb<\/span> ZBATIM<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

116<\/span><\/p>\n<\/td>\n

\n

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

2015.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

KRAHASIMI<\/span> ME<\/span> STANDARDET<\/span> ND\u00cbRKOMB\u00cbTARE<\/span> T\u00cb<\/span> RAPORTIMIT<\/span> FINANCIAR<\/span> P\u00cbR<\/span> NVM-t\u00eb<\/span><\/strong><\/p>\n

(2009)<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

117<\/span><\/p>\n<\/td>\n

\n

Tabela<\/span> m\u00eb<\/span> posht\u00eb<\/span> tregon<\/span> se<\/span> si<\/span> korrespondojn\u00eb<\/span> p\u00ebrmbajtjet<\/span> e<\/span> k\u00ebtij<\/span> Standardi<\/span> me<\/span> SNRF<\/span> p\u00ebr<\/span> NVM.<\/span> Paragraf\u00ebt<\/span> jan\u00eb<\/span><\/p>\n

trajtuar<\/span> si<\/span> korresponduese,<\/span> n\u00ebse<\/span> ato<\/span> trajtojn\u00eb<\/span> n\u00eb<\/span> p\u00ebrgjith\u00ebsi<\/span> t\u00eb<\/span> nj\u00ebjt\u00ebn<\/span> \u00e7\u00ebshtje,<\/span> pavar\u00ebsisht<\/span> nga<\/span> fakti<\/span> se<\/span> seksionet<\/span> e<\/span> referuara<\/span> mund<\/span> t\u00eb ken\u00eb<\/span> ndryshim.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragraf\u00ebt<\/span> sipas<\/span> SKK 5<\/span><\/strong><\/p>\n<\/td>\n

\n

Paragraf\u00ebt<\/span> sipas<\/span> SNRF<\/span> p\u00ebr<\/span> NVM<\/span> botuar<\/span> n\u00eb<\/span> korrik<\/span> 2009<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 1<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 2<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 3<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 4<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.1, Sek<\/span> 18.1<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragrafi<\/span> 5<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.3, Sek<\/span> 18.3<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 6<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 7<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.2, Sek<\/span> 18.2, Sek<\/span> 25.1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 8<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.4<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 9<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 10<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 11<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.9, 17.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 12<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.12<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 13<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 14<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 25.2<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 15<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.14<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 16<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.16<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 17<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 18<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.15<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 19<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 20<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 21<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 22<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 23<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 24<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 25<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 26<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 27<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 28<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 29<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 30<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 31<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.21<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 32<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.22<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 33<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 34<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 35<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.17<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 36<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.23<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 37<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 38<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 39<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 40<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 41<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 42<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.25<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 43<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 44<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 45<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 46<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 47<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.2<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 48<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.3<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 49<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.4<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 50<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 51<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 52<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 53<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 54<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.9<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 55<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.4<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 56<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 57<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.9<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 58<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 59<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.14<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 60<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.15<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragrafi<\/span> 61<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.16<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 62<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.17<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 63<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.11<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 64<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.12<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 65<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 66<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 67<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.21<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 68<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.22<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 69<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 70<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 71<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.20<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 72<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.23<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 73<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.27,<\/span> Sek<\/span> 18.26<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 74<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.28<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 75<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.29<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 76<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.30<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 77<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 78<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 79<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span> 6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 80<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span> 7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 81<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 82<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 83<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 84<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 85<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 86<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.9<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 87<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 88<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 89<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.11<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 90<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.12<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 91<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 92<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.14<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 93<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.15<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 94<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.16<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 95<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.17<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 96<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 97<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 98<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.20<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 99<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.21<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 100<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.22<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 101<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.23<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 102<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.24<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 103<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.29<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 104<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.31<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 105<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.30<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 106<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 107<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragrafi<\/span> 108<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.31 &<\/span> 18.27<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 109<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.32<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 110<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.28<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 111<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.29<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> 112<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.32<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragrafi<\/span> 113<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.33<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragrafi<\/span> 114<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragrafi<\/span> 115<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragrafi<\/span> 116<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

.<\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"

SKK 5 \u201cAKTIVET AFATGJATA MATERIALE DHE AKTIVET AFATGJATA JOMATERIALE\u201d – I P\u00cbRMIR\u00cbSUAR . 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