Mharidzo zadza zvokungoitawo nepakati papepa. Zvokungoitawo Chiyero papepa Ltd.

Maererano Art. 61 HA pamwe liquidation pamusoro sangano rinopera mabasa ayo pasina kutapurirana kodzero dzayo mitoro nevamwe vanhu vakazotevera. Kunze iri zvakajeka vakaisa pasi ari batana mutemo.

Features Matanho

Liquidation wekambani rinobatanidza migumisiro zviri pamutemo zvinokosha:

• Havaoni.
• Chikwereti.
• Mamwe mapato vanofarira.

Mugadziriro Art. 62 of Civil Code anoita mabasa nyaya, yakasarudza kugumisa kuvapo sangano. Zvinosanganisira ari ziviso zvakanyorwa pamusoro Federal Mutero Service kuti kupinda ruzivo pamusoro akatanga muitiro USRLE. The Federal Law № 129 akasimbisa yemazuva matatu nguva apo iwe uchida kutumira chiziviso ichi. Pahwaro kwakazivikanwa muviri mvumo anoita ari Yakabatana mashoko kuti sangano rakatanga liquidation. Kubva panguva iyi irege kunyoreswa:

1. Legal masangano rakaumbwa ne kupiwa kambani.
2. Yakabvumira kugadziriswa kwemutemo wekuita kuti mapepa kambani.
3. Legal masangano kunobva nokubatanidzwazve.

Havaoni / muviri, izvo kwakasarudzwa kuti kugumisa kuvapo wekambani, uyewo kuzivisa Federal Mutero Service pamusoro:

• Paumbwe Komiti uye kugadzwa mutoro munhu.
• Chokugadzirira zvenguva nepakati kubviswa.
• Kugadzwa hurongwa uye riini nzira.

Kubva pakagadzwa komisheni zvose masimba isangano repamutemo, kuzvidzora inopfuura kwairi.

Zvokungoitawo uye liquidation mwero papepa Ltd.

Paumbwe mapepa ari kuti kuona huvepo mamiriro ezvemari wekambani. Maererano Data zviri mukati, vakatanga / muviri kuti akatora kusarudza kubvisa mabasa vangasarudza chaiwo kukosha zvinhu uye sarudza kwazvo rakakodzera chingaitwa Implementation kwavo. Liquidation nepakati pepa (zvokungoitawo uye chokupedzisira) ari kakawanda rokuzvidavirira kambani. Funga zvakadzama izvo chinoumba gwaro iri.

General unhu

Under mitemo razvino anotenderwa is dzibatane chimiro zvenguva liquidation mwero. An Kunze chinoitwa kuti bhajeti masangano uye mabhanga. Panyaya iyi, boka pachayo anovandudza chimiro uye kuzviisa pasi payo details. Kazhinji, kuti ndizvidavirire chimiro №1 anoshumira muenzaniso. Zvokungoitawo Chiyero jira ichava yakasiyana mashoko uye dzimwe ruzivo kuhupenyu nzira. In vaigadzirira racho anofanira kutungamirirwa zvokudya PBU 4/99. The kambani anogona rinoramba kuumba zvokungoitawo liquidation nepakati papepa.

zadza yokuenzanisira

Gwaro zvinosanganisira mashoko achiratidza yesangano iri sangano. Kunyanya, mharidzo anogona kuzadza zvokungoitawo nepakati pepa Zvichisanganisa:

1. Zvinhu zvokushandisa, michina nezvimwe wakaiswa zvinhu. Izvi zvinofanira kutaurwa:

• uwandu chinhu nhamba;
• zita uye nzvimbo;
• chiratidzo;
• gore pakatanga kushanda;
• ari kusakara chaiwo uye kukuvara;
• residual ukoshi.

2. Zvinhu zvivako uye dzimba. Mharidzo achizadza zvokungoitawo nepakati jira rinopa chiratidzo:

• Inventory nhamba;
• gore nokutumwa;
• zita chinhu chacho nzvimbo;
• ari kusakara chaiwo uye kukuvara;
• residual ukoshi.

3. kutapurirana yesangano pasi kuvakwa guru uye kwete iiswe midziyo. Muchikamu ichi, mumwe chinhu chine ruzivo pamusoro:

• zita chinhu;
• musi mukutanga kuvakwa;
• bhuku mutengo ;
• The kuuraya chaiko basa.

mashoko zvemari

Chikamu ichi kunoonekwa sechinhu chinokosha vanoshandisa avo kuongorora zvokungoitawo liquidation nepakati papepa. achizadza mharidzo zvichiitirwa zvinosanganisira mashoko:

1. Long-izwi upfumi. Muchiitiko chino, unofanira tsanangurai:

• zita ravo;
• mari kunobatsira.

2. chisingaoneki midziyo. To tsanangurai:

• zita;
• mari kunobatsira.

Other pfuma

Mharidzo wakazadza zvenguva liquidation pachiyero mazita:

• Mumatanda.
• Mari.
• Cash nezvimwe zvemari.

Izvi zvinosanganisira, zvikurukuru, zvinosanganisira:

• Inventories.
• Mhuka fattening uye maberekero.
• Kushanda mberi.
• Mari dzaitevera nguva.
• Finished zvigadzirwa.
• VAT pamusoro akagamuchira tsika.

Masvomhu uye mberi

Mharidzo ukaguta zvokungoitawo nepakati papepa inoratidza mashoko chokuita misha zvinoreva chikwereti. Kunyanya, Masvomhu akaratidza:

• Maererano vakachiwana manotsi.
• Mabasa / mabasa / zvigadzirwa.
• With subsidiaries.
• Netsvimbo.
• With bhajeti.
• On mamwe mashandiro.
• Kune dzimwe ngava.

Gwaro rinopa mashoko pamusoro mberi akaita kuti Contractors uye bhizimisi, pfupi Investments, uye mari:

• At bhokisi hofisi.
• Currency uye iyezvino nyaya.

Zvinotaurwa chikwereti

Vanewo zvinoratidzwa zvokungoitawo pachiyero Pepa imwe vachida. Panguva iyoyowo kunoratidza:

• Zita chikwereti.
• Huwandu chikwereti.
• Chisarudzo pamusoro kutaura.

Pamazita Izvi anobvumirwa kuuya fomu, supplementing liquidation (zvokungoitawo) nomwero. A vakaparadzana mbiru inoratidza nei kutaura Commission kubudikidza chikwereti. Chikwereti, zvakazara achidzorerwezve panguva nekugadzirira zvokungoitawo nepakati papepa zvinowanikwa panguva mari zvisina mumatauriro mapepa.

mhedziso

The liquidation nomwero, naizvozvo, anofanira kuratidza zvinotevera mashoko:

• Musi Zvinoumba munataisireva uye ndeizvi derecognised vachida.
• On a pfuma nechinzvimbo.
• On ano receivables munataisireva uye nhoroondo kunyorerwa.

In muitiro vaigadzirira gwaro sepokutangira kushandisa ruzivo kubva pachiyero pepa. Zvinofanira kuitwa pamberi mutongo pamusoro kugumiswa kambani. Zvokungoitawo Chiyero papepa kuti yakazadzwa kuti ienzane. chikwereti, ivo mazakwatira zvikwereti, akapa uye zvakanyorwa isati uye mushure nguva pakutsvaga Commission. Nokuti kuti gwaro zvikuru akagadzirwa zvakafanana mashoko zvemari, zvinokurudzirwa kupa gadziriro yayo vashandi akakodzera. Panyaya iyi, inofanira kuti Commission achaita nokungwarira iratidzwe kukwana uye rakarurama mashoko ari pamusoro apa ari liquidation pachiyero. Pashure kunyatsoongorora chaiyo mamiriro ezvemari wechaunga wakavaka chepamusoro pakati chikwereti. Maererano naye vachaitwa zvinowanika kuripwa kwechikwereti. Panguva iyoyowo hwakagara nzira nokuda Implementation ane vachida. Panopera mabasa ose Commission anofanira kuzivisa Federal Mutero Service of nzira wakakwana. Kudzora simba, uyewo, inoita mashoko anodiwa ari mazita.