Maliyy\u0259 Nazirliyi ictimai \u0259h\u0259miyy\u0259tli qurumlar\u0131n birl\u0259\u015fdirilmi\u015f (konsolid\u0259 edilmi\u015f) maliyy\u0259 hesabatlar\u0131n\u0131 haz\u0131rlayan, habel\u0259 d\u00f6vl\u0259t z\u0259man\u0259ti il\u0259 kredit alan v\u0259 yaxud d\u00f6vl\u0259t borcunun x\u0259rcl\u0259nm\u0259si il\u0259 ba\u011fl\u0131 layih\u0259l\u0259rd\u0259 i\u015ftirak ed\u0259n, h\u0259m\u00e7inin subsidiya, subvensiya, qrant v\u0259 yaxud m\u00fc\u0259yy\u0259n s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 b\u00fcdc\u0259 v\u0259saiti ayr\u0131lan kommersiya t\u0259\u015fkilatlar\u0131na v\u0259 publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 m\u00fcraci\u0259t edib.<\/p>\n
ARANTV.AZ <\/strong>x\u0259b\u0259r verir ki, m\u00fcraci\u0259td\u0259 deyilir:<\/p>\n \u201cD\u00f6vl\u0259t z\u0259man\u0259ti il\u0259 kredit alan v\u0259 ya d\u00f6vl\u0259t borcunun x\u0259rcl\u0259nm\u0259si il\u0259 ba\u011fl\u0131 layih\u0259l\u0259rd\u0259 i\u015ftirak ed\u0259n, h\u0259m\u00e7inin b\u00fcdc\u0259d\u0259n subsidiya, subvensiya, qrant v\u0259 ya m\u00fc\u0259yy\u0259n s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 b\u00fcdc\u0259 v\u0259saiti ayr\u0131lan kommersiya t\u0259\u015fkilatlar\u0131 v\u0259 publik h\u00fcquqi \u015f\u0259xsl\u0259r \u201cM\u00fchasibat u\u00e7otu haqq\u0131nda\u201d Qanunun m\u00fcvafiq olaraq 12.2-ci v\u0259 12-1.8-ci madd\u0259l\u0259rin\u0259 \u0259sas\u0259n illik maliyy\u0259 hesabatlar\u0131n\u0131 v\u0259 birl\u0259\u015fdirilmi\u015f (konsolid\u0259 edilmi\u015f) maliyy\u0259 hesabatlar\u0131n\u0131 auditor r\u0259yi il\u0259 birlikd\u0259 Maliyy\u0259 Nazirliyin\u0259 t\u0259qdim etm\u0259lidir.<\/p>\n S\u00f6z\u00fcg\u00fcd\u0259n qanuna \u0259sas\u0259n ictimai \u0259h\u0259miyy\u0259tli qurumlardan, birl\u0259\u015fdirilmi\u015f (konsolid\u0259 edilmi\u015f) maliyy\u0259 hesabatlar\u0131n\u0131 haz\u0131rlayan, habel\u0259 bu Qanunun 12.2-ci madd\u0259sind\u0259 qeyd olunan kommersiya t\u0259\u015fkilatlar\u0131ndan v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n yarad\u0131lan, birl\u0259\u015fdirilmi\u015f (konsolid\u0259 edilmi\u015f) maliyy\u0259 hesabatlar\u0131n\u0131 t\u0259rtib ed\u0259n, habel\u0259 nizamnam\u0259l\u0259rind\u0259 maliyy\u0259 hesabatlar\u0131n\u0131n d\u0259rc edilm\u0259si n\u0259z\u0259rd\u0259 tutulan publik h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259n internet s\u0259hif\u0259si olduqda, illik maliyy\u0259 hesabatlar\u0131n\u0131n v\u0259 birl\u0259\u015fdirilmi\u015f maliyy\u0259 hesabatlar\u0131n\u0131n, qanunla m\u00fc\u0259yy\u0259n edilmi\u015f hallarda auditor r\u0259yi il\u0259 birlikd\u0259, h\u0259min t\u0259\u015fkilat\u0131n internet s\u0259hif\u0259sind\u0259 v\u0259 ya m\u0259tbu orqanda d\u0259rc etdirm\u0259si t\u0259l\u0259b olunur.<\/p>\n S\u00f6z\u00fcged\u0259n Qanunun 12-1.5-ci madd\u0259sin\u0259 \u0259sas\u0259n publik h\u00fcquqi \u015f\u0259xsl\u0259r v\u0259 ad\u0131\u00e7\u0259kil\u0259n Qanunun t\u0259l\u0259bl\u0259rinin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 27 may 2010-cu il tarixli 97 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f “Kommersiya t\u0259\u015fkilatlar\u0131n\u0131n illik maliyy\u0259 hesabatlar\u0131n\u0131n v\u0259 birl\u0259\u015fdirilmi\u015f (konsolid\u0259 edilmi\u015f) maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259qdim edilm\u0259si v\u0259 d\u0259rc edilm\u0259si Qaydalar\u0131”n\u0131n 3.1-ci madd\u0259sin\u0259 uy\u011fun olaraq kommersiya t\u0259\u015fkilatlar\u0131 hesabat d\u00f6vr\u00fc ba\u015fa \u00e7atd\u0131qdan sonra, illik maliyy\u0259 hesabatlar\u0131n\u0131 n\u00f6vb\u0259ti ilin aprel ay\u0131n\u0131n 30-dan, birl\u0259\u015fdirilmi\u015f maliyy\u0259 hesabatlar\u0131n\u0131 is\u0259, n\u00f6vb\u0259ti ilin iyun ay\u0131n\u0131n 30-dan gec olmayaraq t\u0259qdim etm\u0259lidirl\u0259r\u201d.<\/p>\n Bundan ba\u015fqa, kommersiya t\u0259\u015fkilat\u0131n\u0131n illik maliyy\u0259 hesabatlar\u0131n\u0131n v\u0259 birl\u0259\u015fdirilmi\u015f maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259qdim edilm\u0259si bar\u0259d\u0259 m\u0259lumatlar onlar\u0131n tabe olduqlar\u0131 yuxar\u0131 t\u0259\u015fkilat v\u0259 ya t\u0259sis\u00e7i (t\u0259sis\u00e7il\u0259r) t\u0259r\u0259find\u0259n bu hesabatlar\u0131n sonuncu t\u0259qdimetm\u0259 g\u00fcn\u00fcnd\u0259n sonra\u00a010\u00a0g\u00fcn \u0259rzind\u0259 Maliyy\u0259 Nazirliyin\u0259 verilm\u0259lidir.<\/p>\n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin \u0259sas\u0259n m\u00fchasibat u\u00e7otu subyekti t\u0259r\u0259find\u0259n maliyy\u0259 hesabatlar\u0131n\u0131n v\u0259 birl\u0259\u015fdirilmi\u015f maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259qdim olunmas\u0131, d\u0259rc edilm\u0259si il\u0259 \u0259laq\u0259dar qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar\u0131n pozulmas\u0131na g\u00f6r\u0259 inzibati m\u0259suliyy\u0259t m\u00fc\u0259yy\u0259n edilib\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":" Maliyy\u0259 Nazirliyi ictimai \u0259h\u0259miyy\u0259tli qurumlar\u0131n birl\u0259\u015fdirilmi\u015f (konsolid\u0259 edilmi\u015f) maliyy\u0259 hesabatlar\u0131n\u0131 haz\u0131rlayan, habel\u0259 d\u00f6vl\u0259t z\u0259man\u0259ti il\u0259 kredit alan v\u0259 yaxud d\u00f6vl\u0259t borcunun x\u0259rcl\u0259nm\u0259si il\u0259 ba\u011fl\u0131 layih\u0259l\u0259rd\u0259 i\u015ftirak ed\u0259n, h\u0259m\u00e7inin subsidiya, subvensiya, qrant v\u0259 yaxud m\u00fc\u0259yy\u0259n s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 b\u00fcdc\u0259 v\u0259saiti ayr\u0131lan kommersiya t\u0259\u015fkilatlar\u0131na v\u0259 publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 m\u00fcraci\u0259t edib. ARANTV.AZ x\u0259b\u0259r verir ki, m\u00fcraci\u0259td\u0259 deyilir: \u201cD\u00f6vl\u0259t z\u0259man\u0259ti il\u0259 kredit alan v\u0259 ya d\u00f6vl\u0259t borcunun x\u0259rcl\u0259nm\u0259si il\u0259 ba\u011fl\u0131 layih\u0259l\u0259rd\u0259 i\u015ftirak ed\u0259n, h\u0259m\u00e7inin b\u00fcdc\u0259d\u0259n subsidiya, subvensiya, qrant v\u0259 ya m\u00fc\u0259yy\u0259n s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 b\u00fcdc\u0259 v\u0259saiti ayr\u0131lan kommersiya t\u0259\u015fkilatlar\u0131 v\u0259…<\/p>\n","protected":false},"author":2,"featured_media":713257,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[19],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/d8f6c436-0354-35a0-8cdf-f1ddae537104_850.jpg",620,413,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Maliyy\u0259 Nazirliyi ictimai \u0259h\u0259miyy\u0259tli qurumlar\u0131n birl\u0259\u015fdirilmi\u015f (konsolid\u0259 edilmi\u015f) maliyy\u0259 hesabatlar\u0131n\u0131 haz\u0131rlayan, habel\u0259 d\u00f6vl\u0259t z\u0259man\u0259ti il\u0259 kredit alan v\u0259 yaxud d\u00f6vl\u0259t borcunun x\u0259rcl\u0259nm\u0259si il\u0259 ba\u011fl\u0131 layih\u0259l\u0259rd\u0259 i\u015ftirak ed\u0259n, h\u0259m\u00e7inin subsidiya, subvensiya, qrant v\u0259 yaxud m\u00fc\u0259yy\u0259n s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 b\u00fcdc\u0259 v\u0259saiti ayr\u0131lan kommersiya t\u0259\u015fkilatlar\u0131na v\u0259 publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 m\u00fcraci\u0259t edib. ARANTV.AZ x\u0259b\u0259r verir ki, m\u00fcraci\u0259td\u0259…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/713256"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=713256"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/713256\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/713257"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=713256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=713256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=713256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}