„ბუღალტრული აღრიცხვისა და ფინანსური ანგარიშგების აუდიტის შესახებ" საქართველოს კანონში ცვლილებების და დამატებების შეტანის თაობაზე"

საქართველოს კანონის პროექტი ინიცირებულია
ინიცირების თარიღი
29.11.2012
ავტორი
საქართველოს პარლამენტის წევრი დავით ონოფრიშვილი
ნომერი
#07-3/20/8
წყარო

📋 განხილვის ეტაპები

🏛️ კომიტეტები

  • საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
  • დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა

📅 დამატებითი ინფორმაცია

ბიუროზე განხილვის თარიღი 2012-12-03
ბიუროს ნომერი 11

📜 ტექსტი

საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
l,JdildU|3ilqnU JJdqilAil60nU bflTdnU rJhcJ0l60n AJqJFilflt0flqilbJ 6n'4At0l|tqI Jd0nU J'4nilil0111, AJ6bnqflfl U Jdnt|ilq[6fl l, qilFtilblll, ?ill,tbilb 3 qg3X3bX6o. 2012 $aqn cojOo N 11 trjrr6org1Rs,t 3.:5r'r5ot Jr4onjgo .bARrR66ARn sqt4o6b3obr Rt go5r5t3<6o .:5g116ot6gbob slqogot Snbrbnb" t;j,s<4orAgRt'll, 31Ecr5to GBRoR1bnboL Rr qrO; g gbnbob ?ng.: 5ot or,>rob,>t n* (07 -3/ 20, 29.II2012) gtb,>bngndo lslgo6.r6tcn-t.rEo2g3$cn 3cn8o$X$o S.13g3.16 ;o8ogXgt3 - 10.12 - 20.12 r0.r2 - t4.12 o 0rob0n6ob L;nrdrTgrv ont6og,o 19. t2 - 2t. t2 AK q.r66ol6o3o 33c'r6c'r3o3olr,r qr X3c'r6cn3o336o Jc'rqo$o3ot 3cn8o$X$o b;j;r6or3CRmb J.:r6q.:8n5gob bo2r6o ;p6X5b: b;jrr6ar30Rc'ltJ J;6q;8X5gob 3o8og3g6bb; Rr b,:J.:<6qr8nSgro g6rjgo6b"tlo qso$gr"rb 5c.r68,:$otqo .:j6ob Jr6c.rgjgoli 6r5boq3r b.:j;6o3ORnb Jrr6q;835gob arr38gpcn8,:16;1
წერილი
- t g03dr0 ;J6seJac600b JrfJ603cs3tr)l' ^rrrt" bs jst6cn6qtb 3r6q'1036$olt bscn66r6ob50oc) q933s6$r036$ob gg6erlil jsq'br6cnb gorg6 b3or6rodgb jrq'bl6a6ar gcn36' brjr6or3gq.'tl, 3er6b6o636ootr 67-1 agbq'ob tsgbsbr0obrqr' br3rbc'r60qgCbqct obogosgogolr $gboor $s60er6oqgbg6o b':j.>6cr6gq,elb 3rber6ob Jr6er3j6b: ,bUqlqo6uq.sq6o6b3obrQJgo6r6bg6os65r6ots6gbolr.:gqlo$olr0glrsb0b.. btjs6co3gqott 3rbel6tso 33qoqCbgbob 5orbcn3or 0obggor qgr qpOr$gbgbob 69$16olr orlerbribS"' tsSltbs0olro Oll3q1qtcnbr' ob. qg.rbs6cDo,,13" tsU6OqJsQ' 3r6o3ob330oco' e-a'+'1C./-{"11.^ q)Jgool erberg6otsSoqo
საქართველოს კანონის პროექტი
36oOdOo bl j,:6cngqrc'rb 3rbcr6o ,,bgqrq,g6gq,o rq6ogb3obr qgr gobrbbg6o rb3,>6o063bob rgpo$ob 03b$3b" b;jt6or3gqrc.rlr 3r6er6tso oSqoqcbcbob qrl qrrar$gb0bob 03$s6ob orlcnbl9ca" agbqro 1. ,,bgqrqrrS6gqro rq6ogb3obl cgr 3o6r6b36o r65r6ots63bob rSqro$ob tsObrb3b" btjr6crrgq,cnb 3tbr.r60o (brjr6co3gq'c'rb br3rbc'r60qCbqo 0':663 (www'matsne'gov'ge)' 29.06.2012,N' 6598 ) 0C$r6oq, ojbgb 0g0qrg6o 33q'oq,9br: 1. 03-2 0gbq'ob: .:) "o" 3g611$o BrOc'rgrqrobqrgb 030q933o 63qrrjSooor: ,,o) 36erg3bogq,o 0c.r0brbg63bl - 0r'r0brb363br' 6er03qrog Oerocrrber3lr bgqlq'663q SgJ Oclrcnrb pl3l30o6gbgq g6l6gblr, 6cnq93bl3 rgqro$er6o/lgq9o$c'r6uqt' 9o60; lber6oogq)gbllaa€brbgOgOrt brbgq,:q'66cn qrr lSqro$c'r63qro 0er0b;b363bob lrg36er0o"' b) ,,b" Sgbjgo Br0cngrqrobqrgb Eg0qr95o 6gqgrjSooor: b) ,:36gqroO0bUq. J6erggbogq'o cn6grbogcrgol - bgqrE OC6cr,s .:6/qrr rgqro$cn6col J6erggllogqro c.r66;bogclgor, 6erOgq'og b.:j16or3gqrrnb 316cn60qrgbqrc'rbolr 0Sbrbs0olr':qr 636ob66o63b3qror r6rl$03$r603c'r ($r3er0366ogq') og6oqroSq' Jo6rqr qrr .:6ob r0 r363q9o$3bUq. 3o6o. 3r6er6olr 0ercnbar36gbolr 6gb$r0ob4g 2. 0g-3 Ogbq'ob: ,:) 03-10 336j$o BrOc'rgrqrobqg3b 030q936o 63qrrj6oocn: 10. gobrbbg6o r66r6o66gbob lt36cor6c'r6olrer b6.:6qrr6$9bob.> (IFRS) q'r 06o63 Qr bl6grq'c., br$,>60ergbob gobr6bg6o rbgr6o06gbob UrS6cnr0e6ober lr6l6qrl6$3bob (IFRS for SMEs) brjr6or3gq'erb brbgq'O$ogc'r gbrgca bgq'0obr$3qrerOerbolr 0o9c6ocn olro6o jl6orgq' gbrgca U6Sgs orr6SOberb qrl6r0cnbgg6 r369qro$3bgqr0r S6ergglrogq'0r c'r66r6obl3ogb0l' b) 03-11 Jg6j$o Br0ergrqrobq.ogb 030q936o 63qr':jgooco: ,,11.10 agbqrob 0x-10 336j$0o lq6o06uE), jr6orSq' 36rb9 cnr6506oq' go6r6b36o l66r6o06gbob lrlg6cn.r0cn6obc.r b$,l6qrr6$3bb.: (IFRS) qrr 06o69 qrr br0glq'er br$l60ergbott go6,rbbg6o r6gr6ots6gbob brg6orr0cn6ober b$;6qr$$9bb (IFRS for SMEs), .:669o133 r.161q9o1\3bgq'o S6erg3bogq'o cn66l6ogctgogbolr 0o96 qrrqg6g6oq' l6lbr03$l603ar (r6;3cn036GoUqo) og6oqrogqro 3o69bob gobrbbg6o r65r6o663bob rq95oq'cnb6o3 r$3g63bb bgqrqr66Sq'o fu6cr36gq,) b$$qrs6$3bb 636o1166l3ol0o )Ob6Cbtr Qr rq6o gb3obr er rgqgo$ob brb gqg$b gqgpq'c'r lrlblc'r"' 3' 03-5 O3bq'ob: r) 03-5 336j$o J36j$o Br0c'rgrq'obqggb ts30q.o36o 6gqrrj6ooco: 5. rgqrogob lrlg6orttsc.r6obc'r b6;6qrl6$9bob (lSA) b,>jr6or33q'r'rb Ucb3q'o$oger 36l9ca bgq,Aobr$3qrerOerbolr 6o%6oor olro6o jl6cngq' 36s9ca UbSQr cnl6606cnb Qr 5l0erbg36 r36gqro$gbUq0r S6ergsbogq'0r er66s6ob;3o3b0;' b) A9-6 3p6j$o Sgbj$o BrOc'rgrq'obqg3b ts30q935o 6gqrrjSooor: 6. r0 Ogbq,olr 0C-5 Jgbj$6o rq6o06gq', jr6orgq' 96r9ca or'r6606oqr rgqro$otr b,:g6cnr6er6olrc.r bg;6qg$$3bb (lSA) 6g6ob66r3or0o r$.:63bb qrr ;jpg63bb ,:q6ogb3ollr er rgQo$ob brgcaqr.:0bgqr3gq'c'r blblc'r' b.cqrqr66uE)t' 4. 03-6 O3bq'ob: s) 03-2 Jgbj$o B;0cngrq'obqr3b 090q936o 6SqrrjSooor: 2. 6ggbg6b r$r60c'rgbb bgq;q'66gq'o rq6ogb3olrl er rUeoOob lt9cgprObgqg30qrc"r b$.}c'r. b) O3-a J36 j$o 8,:6 c'r glq'obq.o gb b30 q.o36o 63qg I jSooor : 4. brj;6co3gq,er0o 63gobg6o6gbgq'o og6oqrogq'o 3o6olr, ggbergcn0o 636ob6t6o63bgq'o Jo6ob bljr6cn3gq'er6o l6bgbuE,o Eoqo,:q'otr tb gobo3g<6o 3o6o11 0o36 r0 OUbq'ob 03-6a3-9 3g6jgxbtso ,>q6o66gqro 6Sbrbr6obo 0arorbc"r363bob qrl3algc"rgoqr3bob b30orb3c3.:0o r36gqgoggbgq,o 36arggbogqro c'r65.:6o%r3or 3rE)QCbgq'ol 0o6l6cnc'rlr bgqrqr$6gqro lq6ogb3obr er r3eogob b;9caqg$bgq.ogq,c"r brblc.rb blj$cnpq'er0o 6g5ob$6o69bgqro 3o6oll, 3Gbc.r3crr8o 636obg6o63b3q'o 3o6oU brjl6copqrr.rbo ,:6b3buE,o Eoqolqrob .:6 0lor 0o36 9o%o3g6o 3o6o11 0glr,:brOolr 633b66tso qr,:br693ob$6o63bqrrsg cgr $r63qr6o6cnb ra agbqrob 6C-6 - 0C-9 Jgbjggbso rqbo8bgqro 6cccobc"r36olr qgl3olgr"rgoq'0bolr qgr0rErb6g63bgq'o qrc"r3g03$3bo ; cg) AC-6 Sgbj$ob ,q" j333g6$o Br6c'rg;qrobqg3U 030q936o 6SqgrjSooor: qr) b6obbob 3c'rbg6c"rq'olr bob6g0ob 0cn6ogc.r6o63ob 6r3q,ob 0C0sg0a Ooqgbgqro 3jc'r6q3tl qglqg3boon qgrbpbl; BrOc'rgrq'obqg3b C) AC-7 Jgbj$ob.e" CgCSUbj$o ts30E35o 6gqrrjSoocn: qg) brr6obbob 3cn6$6c,rq,ob bob630ob 0er6o$er6o66olr 6.>3qrob ocoqgca aoqSbgq'o 3jr"r6qr3tl qrtqrgboon qrllrPbl; 3) 0g-11 336j$o r0c'rqSbgq' oj6rb' 'b) Ag-12 335j$o r0c'rqSbgq' oj6rb' cn) 0g-13 Jgbj$o Br0c'rgrqrobqggb ts30s$5o 6SqgrjSooor: 13. brjr6or3gq,c.rb 0cnl36cnbl ggq'gb.:0r.rboE)or qguqg6oberl-r o0 blbSq'o$ogcncnr Jo6'>q9 b36gogo6o63bgq' go9co336o 3o6o lr36$o3o3o63bgq' 3o6lqr U6sPr lqol6cnb Btacrbrcn3rqro, 6c.r0gq-r Ugqgblac'rboq'o c'r6Ssbergbob 0o36 rqor6gbgq,o l36gqro$3bgq0r 36c'rggbogq'0r c'r65r6ob':3ogb0r' o) 03-14 Sgbj$o Br0c'rgrqrobq3b ts90p36o 6SqrrjSoocn: brblrt 14. cDU bgqlqr$6gqro ;q6ogb3obr qgr rgqro$ob blgcaqg'>ObgSg3Cqo q9sq9536oqro qg;sq,;b6g63blr, 6c'rO r36gqroggbgqro J6arg3bogq'o c'r6grboblSoolr 0o36 b6':6qr;66o' 36c.,ggbogq,o b36$og.,6c,Ogaob bor6('r60o oboSC)' 6rG b36gogo6o63bob lbc'r63ogq'9bqrl 3o6co': 6cn0qroco,:g gtl taOCSg"OCbUq., 36r'rggbogqro c'r66r6o9Or3or bg6gogo6.,qOrU ,:36gqgo6l6olEqrg, l363qro$3b3q. 36c'rggbogq'o c'r66':6ob':3o'> ggq,gbl0cnfroqro,: orl3olr 0o36 l0 bg6$ogo3o63bob b6rbqgc66ob 03blbrOob;qr b36$ogo3o63bgqlolo6otr366ogo3o69b3ql3o6.:qlrqor6c.lbQ50o0l6coc.rlr bgqrqrgogq,o rq6o6b3obr er rueooob lrtbgqg;0bgqr39q'c"r brblcdr 0olro 6Sbrbr0olro goJob 6ggb$6tso 6g6ob66.:3oolr.:cn3ob. 3) 03-17 336j$o BrOerg;qrobqggtJ 030Qg6o 63qr':jSoocn: aoqSbob 17. r0 6gbq,ob 0g-t6 qrr 09-19 Jg6jgSbocn 6rcn3rq'olr$obgbgqro obgc"r60rSoolr qgrggc'r369bq.3 0o0r6cnr3b tsg6cobp3rtso, r36gqgoggbgqro 36c'rgglrogq'o c"r6g,:6o9lrgot bgq.:qrg6gqro lq6o6b3obr cgr l3qn$ob b;9cgqg;Obgsg3Cqo ltblc'rlr' 6c"r03q'og ;gqgo$c.r6olrgqro$c"r6flq., go60s 5 blOgts,:c"r cgQob 3rqgr0o raeroqc'rlr 3rqrqrgbgqro; ts3brb;6olro 6 g3b66oqrr6. s. 0g-8 Ogbqrob: r) 0g-4 3g6j$o B.:0c"rgrq'obEgb 030q996o 6SqrrjSoocn: blbSq'o$tB' 4. bl6obbob 3c'rbg6c.rq,ob lrsg6cnr0c"r6olrc'r llg;6qg$gob (ISQC) brj;6cn39q'erb gbrbg bgq,0ob;$3qrcr0erbob 0ob6oco ob jl6orgq' 36l9cA U6SQr co':6606c"rb qtl 6l0erb396 l36gEo$3b3q0r S6erggbogq'0r er66.:6obr6o3b0r' b) A3-5 3g6j$o B,>0ergrq'obq'3b ts30s935o 6gqgsjgooor: 5. .:0 0gbq,ob 0g-4 Sgbjg0o .:q6o06gq', jr6orgq' 36r9cg co;6506oqr bl6obbob 3c'r6$6erq'ob b.:g6crrrtsc'r6otrc"r bgrbqr;6$b (ISQC) fu6ob66rgor0o r$r63bb q9,: rfi3g63bb bgqrq'O6uq. ,:q6ogb3obr ('r rgeo6ob b;9cgqrl0bgqrpq'c"r b;blc"r. a) AC-6 Sgbj$o Br0crgrq'obcg3b 6g0q.o36o 6Sqrrj6ooor: 6. rgqgogo6ob/.>gqrogc.r6gq,o go60ob b;6obbob 3er6g6c'rqrob bob6g0olr 0cn6o$cn6o56b ;36gqroggbgq'o Jricrggbogq,o er66r6ogcrgoob Ec'rbg9cg rbc'r6SogqCbb ob l36gqrooCbUq. S6c.rggbogq'o cn66l6ob;go,:, 6c.r0gq'6o6 6)$g36gbgq'o; gb ,:gqro$c"r6olrgqro$c'r6Uq. 9o60;. bl6obbob 3er6g6cnqrob bolr6g0ob 0c.r6o$c.r6o66b Qr Bs6l6Sbgqro,:gqro$oll 0o33qrg3rb brbgqrO$ogc.r brbgqrrObgsgg3qo gg6j6oob gr65q'gb0o .:bc'r6gogq'gbb bgqsq,g6gq'o rq6o6b3ob5 qgr rgqgogolr lr;gcaqgr0bgsggCqs) brblar. b,r6obbob 3c"r6g6c.rq,ob bob6g0ob 0r"r6ogc'r6o65o Uber glbbcn6gogq'ACtr 3 $gq'o$4gtso g6orbgqr Orobg. Sg) 0C-8 336j$o B,>0c'rgrqrobqgSb n36q36o 6gqgrjSooco: 8. b.:6obbob 3r.r6$6c.rq'ob bob6g0ob 0cn6o$c'r6o56o bc'r6go3q'qrgbr bgqrqr66Sq'o rq6o6b3obr e) Jgeogob brbgqg;ObgsggCq,c.r b$$c'rb 0o96 6g6obg6o6gbgq'o br6obbolr 3c"r6g6c"rqrob bob6g0ob 0c'rbogcn6o6gob qgbgq'gbob 0gb$lOottqr, 6c'r09qrb;6 g6cnc'rbq,o3rqg 6go0g0r3gbgb er bgqrqrg6gq'o ,:q6ogb3obr qgr lgqro$ob b.:gcaqrr0bgsg3Cqo b,:blc.rb 6ggobg6rgoollcn3ob $r6gq.o6gbXb r36gqro$gbuq., J6erggbo gq'o c'r66l6o9Cr gogbo. 9) Ag- 10 Sgbj$o Br0r"rg,>q'obq3b ts30qpg6o 63qr.:j6ooo'r: 10. br6oUbob 3r"r666c"rq'ob bob6g0ob 0c'r6ogc"r6o66ob 6rbbr"r6gogq'3boqg;6 6 or3oll 3,:qg;tso b;6oUbob 3c"r6$6c"rq'ob 6g00er$0gbgq'o bl6obbob 3er6$6c'rqrob brg6cnl6cn6olrc'r b6,:6qgl6gob (ISQC) Egblbr0ob.:qg rqg6gbb 0c'r6ogc"r6o66ob qrrlr336,:b, 6c'r0q'ob o)ocDcr) 36bg03q,r6o brerCGc0; sgqroger6b/.:gqroo.6Uq go60rb, r36gqroggbgq, J6c"rgCboflq er66.:6o9r.:gorb qrr bggrq'$6gq'o lq6ogb3ob; qgr rgqro$ob lrs9caqrrflbgqr3Sq'cn b$$c'rb. 3) 0g-12 Sgbjgo B.:0cngrq'obqgb 0g0q9ggo 63q9,:j6oocn: 12. 0c.r6ogc'r6obgob qg;b336r Ogodq'gbl ogob qgrqrgbooro ;6 gr6gc.rgocno. %) 0g-15 Jgbjgo Br0c'rg,:q,obqrgb 6g0qgg6o 6gqgrjgooco: 15. 0c"r6o$c.r6o66olr plb335.lb oboqrr3b ;36gqro$gbgq. 36c'rggbogq'o c'r66.:6obr3ol Er oqgbb r0 Ogbq'ocn 5.:cn3rq,ob$obgbgq, brar$ggC$oq,gblb 6c.r5c'r6g ,>gqrogc.r6ob/rgEogar6gq., go60ob, obg lgqroOt6uq 9o6010o qr;tt.:j0gbgq,o ggCqlr bg6gqo6o6gbgqro Jo6ob 0o0,>6cn. Ooqgbgqro brAr$$C$oq'gbr 3 brOg0,:rn Sgeob 3lEr0o ggb;3bgbr bgqq'66gq'o rq6ogb3ob,> qgr ;gqrogob br%gpr0b3qgpq'c'r bblerb. cn) 09-17 3ubjgo Braogrq'obqg3b 030q936o 63q9.:jSoocn: g,:o3q'olr br6olrbob 3er6$6arqrob bobg3Oob c'r66,r6obl6oolr 0oOr6or3ob b'>ggd3qpqbS brbgqrrObgsg3cqo b$$cr 3rq'qrSbgq'or r8ooqr.rlr ogo tsgb$rOobo 6ptr$6oqrr6' o) 03-18 J36j$o Brar.rgrqrobqgSb s30q936o 6gqrrj6ooor: 18. b;6olrbotr 3cn6$6c'rqrob bob630ob 0cn6o$er6o66ob 09qr36gboqrrb 5c0cn0q9obr63' o3|rrbroobobrggd3qlobl6bgbc'lbobllr,r36gqlo$9buq.,36cn33bo3qlocnt63l6obr3oolr q,r )UQo$ob bs9caqg$bgsg3Cqst OlarOcr,3ob brggdjgq'9ca bgqrq,O6gq., .:q6ogb3obr 66b66oq9'r6 0get69 brblcr g)qlsgCbgqlor rgq'o6er6o/rgq9o$c'r6gqro 9o601 36on $o3ob goSob 66b666o Srqrrog3r6cnb' 3) Ag-19 3g6j$o Br0rngrqrobqggb S30q996o 6SqrrjSooor: 19. 0c"r6oger6ob6ob qrtb66ob ogqrg6gboqrrb 6r0cn0qgobr63' 0ar6o$er6o66otl 6r60sbc'r66.,jq,gAgq'., b36$ogo6o63bgq'o 3o6ob 0oOl6cn oqgbb brQr$ffiCOoqr3brb: ,r) bg6gogo3r$ob Oerj03qg3bob ts36r6Bg63bolr cnrerbr9ca; b) 69gqlela3bob 6laerblb$c'r63bq'lql 3rqlob 6r6lrl9cq36olr 6) bg6$ogo3r$ob Ornj03qg3bob cn.:erb.>9ca ; 63B363bolr or'rerbr9ca' q') 03-20 Sgbj$o B.r0c"rgrqrobCg3b 690q935o 6SqrsjSoocn: 3o6ob 20. 0er6oger6o66olr 6l60rbc"r66ogq'3b3q'o gSqrSbrornboE)or b966ogo6o63b3qro g6cno 16 ocoo 0o0r6cn oooqr',b r0 agbq,oll 03-19 3g6j$ocn 6rol3sq'otl$o53b3q'o brar$$C$oq'gbr. 0) 21-3 Jgbj$o Braergrq'obq'0tJ 630sgX6o 6SqrrjSooor: 21. 0er6ogcn6o66olr 6r60.:bcn63o3q,9bq'ob 0o36 5l6blbe36uE, 3lqrr6o b366ogo6o6gbgq'o Jo6olr 0o96 0ggqr,iaga.,t g;-0ogb$er6gbq'r'rbob 6g0orb3g3stso b36gogo3l$ob 3o6ob 0o0'r6cn tsgBg6qrgbr. A6qgc.r0jOob 6r0c'rgb$r'r63bq,c"rbobrb b96$ogogo6Sbgq'o rot gogq'., 0g6ots363bo 3*30q.%br69br 5r0cri3 g gbgbrb' 6) 22-g Jgb j$o Br0rng,>q'oba9gtJ 030S996o 6Sqrrj6ooor : 0c'rj03q93br 22. rO aubq,ocn 6ror3rq,ob$o63b3qr ts3ao)bppb0o b36$ogo3l$ob 6c'rorbar3Soor b3Bg6gbob.:lr go9co3g6 Jo6b bg66"oio3r6ob 0c"rj6gqrgbob 6'>6rbq'3bob ac'rja3qr3bob a.,aiO-3, ts3gdq,or LjO6"g"3sgolr 6c"rjagqr3bob 6gBg6gboqg$ I $qrob 6C0cg3a' 6. 03-9 Ogbq'ob: r) 03-2 Sgbj$o B'r0c'rgrq'obcggb 030q.o96o 6SqrrjSoocn: jr6cngq' 36'>b9 UbSQr 2. 36c'rggboc'rb,:qro bgg;q'669bolr Oon3ob 3opgjbo (IESBA Code) c'r66r6o9cl3ogb0l' cr,$606c,,6 qgr 6$c'rb6!6,:36gqroggbgq'0r 36r'rggbogq'0r b) A3-3 Jgbj$o B;Oc'rgrqrobqgSb 030q.o36o 6Sqrrjgooor: 3' l0 agbq)ob 03-2 Jg6j$0o lq6ots6gq', jl6olSq' 36.>9ca olr6606oql 36er33boc.r6rq'o ogqrq,Ofuo.,b g-.,3.,t, 3<'rqggjlil (IESBA Code) t363qgo$3bUq., S6c"rggbogq'o cr6gs6ogcrgogbo Og6Jfr6Or[.,r0., 6rUt6163bqr,>q9 q)r 610erbsfi3g63bqrrqg $163q969636 bg[ry'66gq'., rq6"gb3obr er rueogob brgcaqrr6bgqrpq'c"r brb]c'rb' a) AC-8 3g6jgo BrOc"rgrq,obq.o3b 630q936o 63q9sj3oocn: 8. .:6 Ogbq,ob 3o639q,o, 0C-4 16 0C-5 3gbj$ocn 6':co3rq'olr$obgbgq'o 0cncnbr"r363botl 03gb6gq'gbqrc.rbob 630cnb333r0o : ob l) rgqgogc.r6b/,>gpog.6uq go60slr qrob6oJq,obg6 3.:bgbob06gbq'c'rbrb q9,:r3ob69bb lrlOgtsrer l36gqrogSbgqro J6cngb.Uq'" cr66l6o9crgor, 6c'r6gq'6og 6l$3363bgq'ol o6o' 3 obgc'r60r3orlr cgqob 3,:qrr0o .:36gqro$3bgqt' S6erggbogq'o cn66l6o9cr3or qgob6oJq'o6':6gq'o lgq.rogc.,O.,bor3ob/sgqro$er63qro go60oblcn3ob qr':3olr63bgq'o (9r lSqro$oll .:lflgU.,Ua6gbq,c.rbob 6gll.:bgb lS6erb3bll bgqrqr$6gqro lq6ogb3obr brgcaqr;ObgcQ3Ccpr"r b$]c"rb ; b) br3rq,qrCbuqo rUQoOo Bl$;63bgq'lqr 16 Bloor3q'3br' 7. 0g-10 ogbq'ob 0g-5 Sgbjgo Bs0c'rgsq'obqgb 630qr36o 69p.:jSoocn: 5. r0 6gbq,ob 6C-2 Jg6j6oco 5;cn3rq,ob$o63bgqro 0c"rorbc.rg6gbob 03gb6gq'3bq'c"rbotl bg6cnbp3r6o 0c.r6ogc.r6o65o11 6r60rbc-r66ogq'gbq'ob 6o96 lgqro$er6ob/rgqro$c'r6gqro g.,OO.,t 0o0r6cn pollgo3q'obg6o J,>bgbob06gbq'c.rbob lr.rboor 8gbldq'Sbgqror 6r0c'rgCbCbgq 03B363b16' 403f, l36gqro6Sbgqro 36c'rggbogqro c'r66l6obr3oob $g36<-rbob 8. 03-11Ogbq'ob: 2. bgqlqrg36or.: t6/qg,> ;gqro$er6orr 36c'rg3bo3q'o c'r65r6obr3oob l363qro$rSortl rbe,6[ogq,COt agqtqOOUg" rq6ogb3obr q)) r3qgogob brb3qr$b3qgpq'er lrlb]o' b) 09-3 Jgbj$o Br0ergsq'obqg0b 6g0q36o 6gq9'>j6ooor: r363q9o$sSoslr oqgbb o0 3. bgq;qrgg6orr l6/qrl.>gqro$cn6orl36c'rggbogqo cn65r6o9cl3ol 0gacnbp3rBo, oU a$l .:j3b Bo6r Sr.rqrogo3r p,: 36c'6gqgg6gbo jgac'ror Br0r'rcn3q'oq' lt3oorbgbcnsb 0o0.:6orgbocn : l) oD3obo sca6. rgqro$cn63bob/rgqro$cn63qro 3o603bob br6obbob 3cn6$6cnqrotl bobgg0ob 0er6o$c'r6o66ob 09j$ob0o; b) 0ercnbc"r36gbo b36$ogo3o63bgq' 3o6o11 6r6.:orq,9bob 0o016or qrr 0roro bg66ogo3o63botl bob690r; bgqq'$63bob 3on3ob 3cnqrgjbob (IESBA Code) b) otgobo $g36gbob 0o96 J6r.rggboer6rq,o 0crorber36gbolr qr.r63ob g9c6g63gq'gogob bob630r; qr) qgobgo3q,obg6o 3rbgbob063bq'crbob qr,:3ob63bob bob$0Or' A) aC-4 Sgbj$o rOc'rqgbgq'ojbrlr s9) AC-5 Sgbr$o rOarqgbgqr ojbrb C) AC-6 Sgbj$o BrOc'rgrq'obqggb 630q936o 63qr'rjgoocn: 6, bSqlql$36olr r6/qgl rSqlo$el6co.: S6cnggbogqlo cn66l6o9cl3oob r363qlo$4ootl qrr rq6o6b3obr So6crbgbcnrb 6gt rbro.,lrrqbob 0c'r6o$er6o66b lber66o3q'gbb bSqrq66gqro g6orbgq'' rgqg.,jnb brgcgqgrobgaggccpcr brbler 0er6oger6o66o bc'r6gocqQcb) 3 $3qro$rq.o0o e) AC-7 sgbj$o;Oerqgbgq' ojbrb b) Ag-8 Jgbj$o;Oerq3bgqr ojbrtr cn) 0g-9 Sgbj$o rOc'rqgbgq' oj6rb o) 09-10 Sgbj$o rOr'rqgbgq' ojbrtr 3) 0g-11 Sgbr$o Br0rngrq'obq.ogb 636q56o 6Sqrrj6ooor: 11.;36gqro$l6oob$Cbb,r0Ogbq'ob0C-33gbjgoco5;6brbq36gq'oaercnbc"rSbgbolr blblcr' tsgbrbrooblqg, rE536b bgqrq'g6gq'o,>q6ogbgotr,l qgl rgqro$ob blicaqrrObgqrpqrc"r 9. 03-12 Ogbq'ob: r) So6pqro 3gb j$o B$c'rgrqrobqrgb 030q.o35o 63qr':jSooor : l. r36gqrogCb3qo J6eggboSq'o cn66r6obr6o3bo 36ornbq'o3rS9 3rqS93bgq'6o 16o16: r) jr6cogq,36l9ca orr6606er5, bgqrq,$63q,o rq6ogb3oUr q,b sCQoOob qr': 6r0c"rb336: UrO3rU 6g6ob$6;3o;bo 6rbl6;63bq'rE $r6gqr6oberb ;. r) go6rbllg6o s66r6ots63bob b;36or;tsc'r6obc'r brbgqplobgEpqrc't b6rbqr':6$3bo ( I F RS ) ; r.b) 03o63 QJ lrstsgrq)(rr br$s60cn3bob go6s6bg6o l66r6ots53bob brS6orrtscn6olrc'r Ir6r6q9r66gbo (IFRS for SMEs); 1.5) lgq.oo$olr lrlS6cnl6cr6obc'r b$rbqrs6$gbo (lSA); r.qg) br6obbob 3ar666c'rq'ob brg6cnltser6ober b6;6qrl6go s.g) 36r'rBctloo6rq,o bgqq'663bob gcno3ob 3rnqrgjbo (ISQC); (IESBA Code); b) qruqr6obc.r6, bgqq,g6gqro tq6o6b3obr qgr lSqro$ob lr,lgcAqrr0bgSgSCqcn qgrlJr0g3o6Cbqrsg sgr OCb"lrg6rgorbo 6rbr$;6gbq'rqg $l63p5o6c"rb b$$c'rb qgr 6r0erb636: b.r) br6obbob 3c'r5$6r"rq'ob bob690ob ts300c'r$0gbgq'cnr b96$ogo6o63bolr $gb3bo; b.b) bt6obbob 3c.r666erq,ob bob690ob 0c.r6o$c'r<6o65ob qrSbgqpbl, b3qlq)$36cn'> tllg6orrbc.r6obc"r ggqgg6tgoolr (l FAC) Scrcnbcn3bgbob BgblbrOoblqg' b) 69-2 Sgbj$o BlOc"rgrq'obq3U 030q.o36o 6gqgrjSooor: 2. r36gqrogCbgqo J6c"rggbogq'o c'r66':6o9ll3oob Sgbj6ogbo;: r)r6rb;03$s603c'r(l6r3cn096GoUqo)og6oqplogqlo3o63bobgo6l6bg6os66;6o669bob bgq':q'$63q'o rqr6oq,crb6o3o (C6.gbUq.) b$D6qgr6$3bob E3qr636r, 610c'r690': QD rp6o6b3obr er rgq,o6"L UrqqgrEbgqggq,cn lr.:blerlr,>or3olr b.i636ob66,:6oc"rqg $16q966r; b) bgq.:q,$6uq.,rg6ogb3ob br693er036Qr(Joo (b':6oag6c'r) 16516o6o11 660ob 036g6r3cb'> qgr 6r0c'6301; b) bgqrq,6g6orr b,:33rq'ogoJr6ocn b$r3q'Sbgbob (6636o66bob) 5rbbc'r6SogPCbr; qr) gobo3g6 3o6cn.: lr366ogo3o69br, p6dc'rqr: sQ.r) bCQrqOC6or (b36$ogo3o63bgq' 36cn33boc'rbrq' bgq;q'$6rq' q'r bg66ogogo6gbgq' bgq;qr$6rq9) Ir36$ogo6o63b': ; a.b) br6obbob 3<.r6g6<.rq,ob bol-r630ob 6300c.r$03bcqcDr b36$ogogo63b,: r0 a3bq'otl Jo63gq,o Jgbjgob,,b.r" j3g3gbjg6o rg6ots6gq'o lrg6gogo6o63bob $Sbgbob qr.5) ;qr0o6ot-rg6l6ogq, cn66r6cnbcnr6 16 bb3r Ero6$36gb3bgq'3o6cnr6 brbob bg66ogogo6Sbolr 5,:6bc'r66ogqCbr; 03brbrOol$cg; 63orl6b03boco bb3r g) po$oJq,o6g6o b.:jaob $r60cngbr cDrgotro $Cg6n ;gpo6c'r6ob/ ;3qo$cr63q'o 3o60oU Jo6ob 0o016or; qrs ;0 rgqgogo6gq' go60rtso qr;brj03b3q., b36$o3o3o63bgqro 9c) orr3obo $663bob 0o96 goro3ob $3b0bolr 0c'rorbcn363bob qrl63ob 3b6g66qrgc'rgob 3c'r666r'rqro; qgc'rfub3 r0 or) br6obbob 3er6g6erq,ob bob6g0ob 0ar6o$er6o63ob Srbbc'r63o3qCbb crrr3olr Ogbq'ob 3o633q,o 3g6j$ob,,b.b" j333gbj$0o rq6ots6gq'o sgCbuqCbob 0gbrbr0olr':q9; o) orr3ob 0o96 b36$ogogo63b3q' 3o6orr boolr br33orr6 39b63g6qrjcg 6r0o$gg6gbr; 10. 03-15 Ogbqrob: r) 0g-2 Sgbj$o BlOc'rgrq'obqg3b 0g0q936o 6gqrrjSooor: 2. 0r.r6ogcn6ob5ob ertr$6r 6lblBo36qrgbt 0c'rbo$cn6o65ob Sl60lber6sogqr3bqroll 0rAr$$C6oq,gbrtrorr6 36cnrq9. b) Ag-3 Sgbj$o Br0ergrq'obcg3b bg0qgg6o 6gqrrjSooor: 3. 0c'r6o$cn6ob6olr qrrtl336ob cnscnbrgca 0c'r6o$c"r6o66ob 6r60rbc'r63ogq'gbq'otl rb rgqgo$c'r6gqr 9o6010o brAJ$$C6oq,gbr rgqroger60r, rgqro$er63q0r 9o6010 q9.:bsj0gbgq,0r bg6oogogo6gbgq,0r 3o60r tsgb$qpbgq)or brrurBo36arb brbr0r6orqrcn0o, bfAr$$C$oq,3bolr Bsbrr6Sboqgrb 30 qrqob 3lqrrEo. 11. 09-16 Ogbq'ob: r) 03-4 Sgbj$o BrOrngrq'obqg3b 030q996o 6Sqrrj6oocn: 4. r0 6gbqrob 0g-3 Jg6jg0o rq6o06gq' bgr66ogogo6gbgq'Jo6lr qrr rgqgo$r'r63q' go60rb, 6c.r0gq,b,:6 qgsj"OigbUq'" 3gr3b sbgcno b36$ogo3o63bgq'o 3o6o, UEqCbr rCalr, ag-o Ogbq'ob a3-5 Sgbjgoco grbbricqs6Uqo 63bob0o36o $o3olr 6g6ob66o63bgq,o "grt 6ptt660o. b) A3-5 Sgbj$o Br0og.:q'obqggb 030q936o 63qr;j6ooor: 5. r36gqgoggbgq'0.: 36c'rggbogq'0r c'r65.:6obr6o3b0r 2013 $qob I o3q'obr0q93 g6cnc'rbq,o3rqr ggc6gbpqrgerb bgqrqr$36cn,l (b36$ogo3o63bgq' S6rngsboc"rblq' lrg66ogo3o69bgqr bgq.:q'$6,:qg) b366ogo3o63bob 36c'r66r03botr bgqqrg6.:E er 09090r39b,>. a) AC-6 Sgbj$o Br0c'rgrqrobpgb ts30q.o36o 6SqrljSooor: 6. sJ6Cq,o6Cbgq,0s S6r'rgglrogq,Or ar65r6obrgogb0r, 2014 $q.1, 1 os636r0q93 gOcoc"rOq'ogta UbOU63gq'gob br6obbob 3el6$6erqrob 0300c"r$03bq'ob bg6$o3o6o6gbolr J6c'r66.>0obr qr.> b.:6obbob 3er666c.rq'ob bob6g0ob 0ar6oger6o66ob qrSbgqpbob 83096,:pbr. q9) 0g-12 Sgbj$o Br0cngrqrobqggb ts30q936o 6Sqrrj6ooor: 12. rgqroge6b/lgqroO.6uqp go60.lb UBq'Cbr,>j3b, Bugr6c'rb r0 3r6er6ob 0g-7 Ogbqrolr 09- a Jgbjgob,,r" Cgr,,b" j3gJgbj$gbocn 6rcngrqrob$ob3bgqro bgbogj$gbols2012 qrr 2013 $q.tl gobr6bg6o r66r6o0ggbob rgqrogo, Oogbgqgrglqr o0olrr, oU 6cn0gq'o $oJob 699b660o1 6g6ob66o6gbgq'o. g) 09-13 Sgbj$o Br0cngrq'obq.ogb 0g0CW5o 6SqrljSooor: 13. 2014 $qrob 1 o.l636r0qgg r0 3tbrn60o qrlOrggbob 0g$r6ob 69coor 6r6obrbq36cnb bgqrq,g6gq,o rq6o6b3obr cgr rgqgogob brbgqgrOb3qggCq<.r brblob 03j06obr q)r bljOolberbob $gbo, 6er0gq,o6 drq'r6o 0g3r 16r g6gorbgb 2014 $q,ob I or636obl. 3) qrrgOr$c'rb 09-15 Jg6j$o: 15. Jg6oerqro bgqrqrg6uq., rq6ogb3obr q)r r3eogob blgcAqrr0bgqg3gqrcn brblcnb 0o36 S6cogsbogqro cn66,:6o9cr6ogbob l363qgo$r3oob 6rbbrn66o3qrgbl0qrg 6s6obrbq36r"rb gc'r68gbotl 6r6qrr0r3rq'3g6ocnqrrqg. ;q6o06gq' 3g6oc.rqtso rgpogrn6gbob / lSqro$cn6Uq. gl$66gbl S6erggbogq' c'r65r5ob,4o3b0o 16 0c'roorbc'r33br. b) prg0.:6c'rb 09-16 Jgbj6o: 16. r0 3,16o6o11 09-11 Ogbqrob 03-11 3g6j$oor 69030r39bgqro r363qro$r6oob $C1,. 6gbrcn,l6b0Cbqre $r6gqr6o6gbs brjr6cnpq'artr 3l6q,s0g66ob brgo6rbUer-brbogaS$c'r 3efogggb. OUbqo 2. 3b 3r6cn6o r0erjOgpqrgb 6r0rnj3ggbgbobcol6s3S br jr6orpqreil 363icoq556o Oobgoqr bu3.:03oq'o
განმარტებითი ბარათი
6s60r6$gboon br6lon br j.>6cnggqlerb 3rber6otr 36etgj$9i g ,buqrq,o6uq,. rq6o6bSobr qrs go6r6b36o r66l6otl63bob sSqgo$ott ts31$b3b" lrrjr6orggqlcnt 3rberb8o ggqloqgbgbob qt q9$r6gbgbob tsg$rbotl orrerbrbg" r) berSrqro obger60r6or 3rber6ob J6ergCO"b 0gbrbgb: r.r) 3sbcnbJ6ergjgolt Ooqgbolt Oobgico: ,buQrE)o6uq). rq6o6b3obr q'r go6r6b56o .:66r6o063bob sgqro$ob BgbrbSb" lr.:js6o6gqalb 3rbrn60o g3q'oq'gboli 0g$$ob 0o9cg9cb $r60er;qgpbb 3rber6tso sq0cnB36oq'o br63ggbgbob 6.:0cnbrb$cn69br. r.b) 3rberbJ6c'rgjgob 0obr6o: ,,buqrqo6uq. rq6oSb3obr q)r go6r6b36o r66r6ots6gbob ;3qro$ob tsxl$b3b" blj.l6or3gq,c,rb 3l6er6tso 63q,oq'gbob tsg$rbob 0o9cr6b $160c'tq95g5b 3r6er6ob 66erbg;5qg$6gborrb qrubq'cngb;. r.6) 3rbet636cngj6ob do6oorsqro r6bo: 3r6cn6J6cncdooor oSqoqcbr 0Oqrob 36erg3bogq,o 0rn0brb363bob ('r .:36gqgoggbUq., S6erggbogqro gr66r6obr6oob g9606o6or; 6.:60r6$3b.:0o' qr.> 6gqoqCbob tsgb;br0obrqr J6ergSbooli 5;63oor;63boli, a,>6lilqo 3c'r6336366oob.: J6cngglioob Oerbcn3cnq,oicAbob brg6orbob.:6rb ors3ob qr;9cq3g3ob 0oic6oor brjr6o63q'er6o Ornj0gqgo $cq'r S6erggbogq,o cn66r6obr6l arcdsc0agbl6gb.> r36Xqrogr6o;lr. 3rbc'r636ergjgob 0gbsb.>Oobrqg goblbbg6o r66r6o06gbolr brg6ors0c'r6obr"r b6rbqrl6ggbolrl (fFRS) qr.: 06o69 qrl bstsgrq'c.r lrl$.:60crgbob go6rbb36o r66r6oB69bob lr.:36orl6ar6obar tr6r6q.or66Cbob (IFRS for SMEs) bl$6orpqrc'rb ttb3q'O$ogcn 35rqbg bgqrOobl$3qrcnOc'rbob 0ob6oco olro6o jl6crryq' 36l9ca U6sgr orr6506erb Qr 6r0c'rb696 l36gqgog3bgq0r S6c.rggtrogq'01 cn66r6obr6o3b0r. rbCAC, rgqgo$ob brg6orr0c"r6obar bgrbqrs6ggbob (ISA) brjr6cn3CqotJ blb3qrO$ogc.r gblica bgqr0obr$3qprc'r0c'rbolr 0o9c6ocn olro6o j;6oryq' g6.>9ca Ubqgr or,>6506c'rb qrl 6$r'rb696 r363qro$9bgqr0s 36erg3lrogqr0,> c.r66;6o9cl6ogb0r. 3r6erbJ6erdo.- 6g5gq'o60bgq bgg6ergca 3rberbJ6c'r0Co"b ts0bsb;Oobrqg 2013 6l6ob%q36gb; er6blggbg6or6o icAqg$bgq6gq'erbob 03j66ob SsqsgCbuq'gbr' $q.b 6.:50r3q'erb,r0o 0goj06gbr b.:bgqrl0bCqg3CE,cr cn65.rber, 6er0qrob ts3j05ob $0bo Ar EubCoogbo tsgOgtsrgbgq'o oj63b 0c'r0qg66r"r $q.1, 6.:60r3q'c"rbrtso J6cngggbosEo Bl6orgqr 0br6ggborrb 3obbgq'gr6oob 0Csgcbrsg. 3s6e636cn3d$"b 0gbrbrOobrqg rq6o063q' b.:%Sq.or0bCqggCqo er65lberb qtY1blrtonb0o 0gr J6erypbogq' er65r6obr3ogbb3 9cgqg$bgqg3gqrerbr' 693tl66ob mqoqCbgbob 0gblb.:OobrE blj.:6cngq'artso 0erj03q9o $Cqr er66l6obl6o'> 3rq'Egbgq'o ojbgbr 6s6qg; ;36gqgogrgoobr arC#C0agb.:6erb r363q9o$.>6oob Jo6erbgborrb tsgb$l0obc"rbob 0cn6oger6o66b, t6cn0gq'b.4 .t3t6gqgo$;6oolr g6cn36gq'o 66gg6ob 0r6o36rqg Ssbrbo6goSq,gbb btbgqr$bCSggCqct 4r65.:5c"r 0obo ger60o63bob ocoseca. Ggq'oqCbr rlrgp tsgqgob 3rbcn6ob 03-8 0gbq'ob 03-12 J36j6tso 6er0qrolr 01bsbr0olr.:qr 0er6ogcn6obgob tsCqCbrsg 0gqggg6oq'o qrlb336r ESodq'3br ogertt qrrqrgboon rb g;69er9ocr)o. b) 3rberbJ6c'rgjgob gobrbbg6o qdlrbgorgbr: b.r) 3sbel6J6cnCC6otr Ooqgbrborsb qrr3sg0o6gboor rSSoqrgbgqo bs6agbotr qrrgo6$bg0ob $grt6er 3.rbrnbJ6erCC6ot, Ooqgbr g$cno$g3b rggoq'CbCqo bst6agbob 6r0ergerg.lb blbgq'0$ogc'r bogag$oqr$. b.b) 3rbobJ6ergjgob 6r3qgbr boglg$ob brtsgOerbr3q'er 6r$oqb3: S6ergjgob Ooqgbr 16 Oer.:bqrgbb 6r3q'96rb b.:bgq'0$oger bogag$otr lit8g0erbgqrcn 6;$oqr9ca. b.5) 3rbe6Jt6c'rgjgob 6rgq,gbr bogag$ob bl61g3ocn 6r$oqrbg: 3rberbJ6cn0doob ooqgbr oer;bqggbb 5r3q'gbrb bogAS$ob br6a3oco 6.:$oq'bg. b.qg) bsbgq'O$ogerb rbrq'o gobrbbg6o gtqsgCbgq,gbgbo: 3rbcobJt6rn3Coob Ooggb; .:6 $.:60ertsc'rbb blbgq'O$ogerb .:brqr gobrbbS6 BrqlsQCbUq,gbgbli b.C) 3sbobJt6erCCOob 0c.ilrsq,erqrbCq. gobtbbg6o tsgq66gbo o0 Jo6cnlcngolr, 6er0gq,orr 0o0r6cnr6 a6ocqsgcbr S6ergigob Oerj0gqprgbr: 3rbel6J6rn3doob Ooqgb.r 16 Oer.:bqggbb gobsbbg6 5r3q16rb o0 So6gbjcg 6cn0q,gboO O.CCOCaorb r0 3l6rnbJ6er3C$oli 6g6gq'o63bob bg36et0o. b.g) 3rber6J6cngC$.,- qrrqq6gboqro 6rqgrsbrblqrob, 0arbr36gbq'ob rb bb3r brbob 6sqprbrbq,Cqot erqrgbcnbob 6rbbl9cqg6ob $gbo (36o66o3o): 3l6c.rbJ6erCdOoor qrlqrSg6oq'o 16 l6olr 6;qrsbsbsqro, 0erlr.r3t6CbCqo sb bb3s brbob 6rqrrlr.rbqrCqo. 6) 3rbcn6S6cngjgob 0o0t6crrgbr brgt6orr0cn6obo br0r6orq'gb6og b6rbqt66gborr6 6. r) 3rbobJ6ergjgob 0o0r6orgbl g36er3r30o6ob qgot6gj$qgborrb : 3rbc"rbJ6er3CO"b Ooqgbr 16 g$obsrqOqrgpbs g36er3.:3tso6ob q9o63j$o3Cbb. 6.b) 3rbc'rbJ6r'rgjgob 0o0r6orgb.: brg6orr0cr6obrn rn66r6obt6ogb0o brjr6cr6gqott qpbgbcnsb: qor.lrR0o6Sncp 3rber6J6ergdOob Ooqgboor 16 $r60emj06gb.: brg6orrtser6obar er66r6obr6ogb0o bljr6or3gq'eill $g36cnblborl6 qrl3l30ot6Cbuqo SrqSgCbuq'gbgbo. b.b) 3r6obJ6c'r0dOob 0o0r6o4br brjr6cr6CE,oltt ex60b6o3 q)r 06r3rqr0b6o3 bgq,0g6gqgbgbcor6: 3rbarbJ6er3doo 16 g$obuq8qggpbr brjr6or3Sqob cn60b6o3 qgs 06.:3;q'0b6o3 bgq'tsg6gq'gbgbb. qQ) S6clgjgob Ocn0brqpbob 36r'r6gb0o 0oqgbgq'o 3e6bgq'$s6ogbo: sg.r) ltbgq'OSoger, r6rbrbgq'0$.E r6/qgr brg6orrtsar6obgr er66r6obr6or/qgs$gbgbgq'gbr, gjbJg6$gbo, 6er0qrgb0rg 0el6r$oq'9eBr Oooqgb 3rbcn6St6erCC6ob 0gEgBrggbr8o, slrgonb s6lrgberbob 030olb3g3stso: 3rberbJ6ergdoob 0gOgtsl3gbrtso 16 Oogqoror Oerbr$oq,gcnbr lnbgqrO$oger' ;6.:blbgqr0$ogcr qrt brg6or.rtsc'r6obcn er65l6obl6ogblr, 3jbJ36$gbtt' qg.b) 3rbe6Jt6ergj6ob tsg0gtsr3gbstso Ornbr$oq,g cn66r5olrr6oob (qgl$gtrSbgq'gbob) r6/qgr gjbJg6gob tsgg.:bgbr 3rberbJ6c'rgC$.,b 0o0r6cn, rbgonb r6bgberbob 0g0cnb3ggrtso: 3rberbJ6erCC$b s6 rbq's3b 3jbJ36$ob ts3grbgbr. g) 3$er6St6ergjgob rg1)cn6o: 3l6c'r636er3Coob r3$c'r6ol J.:6q,1036$oli $66o : QrSool cnber36o03oqo g) J6ergj$ob o6o6or6er6o: 3rberbJ6er3COob o5o6o.rgcn6or Jr6q';0g6gob $Cg6. q)r3ool erberg6o0Soqo