Anunţă-mă când se modifică Fişă act Comentarii (0) Trimite unui prieten Tipareste act

HOTARARE Nr

HOTARARE   Nr. 104 din 10 aprilie 1997

privind unele masuri pentru reflectarea in contabilitate a unor operatiuni financiar-contabile din activitatea agentilor economici

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN:            MONITORUL OFICIAL  NR. 62 din 10 aprilie 1997


SmartCity3


    In temeiul art. 42 din Legea contabilitatii nr. 82/1991 si al art. 33 din Legea nr. 15/1994 privind amortizarea capitalului imobilizat in active corporale si necorporale,

    Guvernul Romaniei hotaraste:

    Art. 1
    Agentii economici, care au apelat la credite in valuta pentru sustinerea procesului de restructurare tehnologica si investitional, prin achizitionarea de active corporale, si nu au achitat integral creditele respective pana la data de 31 decembrie 1996, pot introduce in costul de achizitie al respectivelor active corporale diferentele de curs valutar, determinate la data de 31 decembrie 1996, aferente creditului in valuta platit in anul 1996 si ramas de rambursat la aceeasi data, precum si dobanzile aferente acestuia.
    Regularizarile aferente plusului de amortizare pentru anul 1996 se vor inregistra in evidenta contabila a anului 1997.
    Art. 2
    Pentru anul 1996, diferenta dintre valoarea de aport a imobilizarilor corporale la capitalul social al altor societati comerciale si valoarea neamortizata a acestora, in cazul contribuabililor mari, se va reflecta in contul 462 "Creditori", urmand ca in exercitiul financiar al anului 1997 acest cont sa fie inchis prin contul "Alte rezerve".
    La vanzarea titlurilor de participare aferente aportului la capitalul social, diferenta respectiva va fi cuprinsa in baza impozabila.
    Art. 3
    Agentii economici, care, in conformitate cu prevederile art. 16 din Legea nr. 15/1994, privind amortizarea activelor corporale si necorporale, au obtinut scutiri totale sau pentru o perioada limitata de timp de la calculul amortizarii, vor reduce capitalul social, in cazul societatilor comerciale, si, respectiv, patrimoniul, in cazul regiilor autonome, cu valoarea amortizarii aferente perioadei de scutire.
    Aceasta reducere se va efectua la data expirarii duratelor normale de utilizare, prevazute de lege, si a casarii efective.
    Art. 4
    Pentru stabilirea bazei de calcul al impozitului pe profit pe anul 1996, contribuabilii mari, definiti astfel prin Ordonanta Guvernului nr. 70/1994 privind impozitul pe profit, care in anul respectiv au inregistrat in patrimoniu valoarea terenurilor aflate in administrare si pentru care nu au obtinut titlu de proprietate sau nu au facut inregistrarea majorarii capitalului social la Registrul comertului, la data de 31 decembrie 1996 vor proceda la stornarea operatiunii respective, urmand ca aceasta operatiune sa se faca la data inregistrarii majorarii capitalului social la Registrul comertului.
    Art. 5
    Prevederile prezentei hotarari au aplicabilitate numai pentru incheierea exercitiului financiar al anului 1996.

                         PRIM-MINISTRU
                         VICTOR CIORBEA

                         Contrasemneaza:
                         Ministru de stat,
                         ministrul finantelor,
                         Mircea Ciumara



SmartCity5

COMENTARII la Hotărârea 104/1997

Momentan nu exista niciun comentariu la Hotărârea 104 din 1997
Comentarii la alte acte
ANONIM a comentat Ordin 82 2021
    Good day. I am a private loan lender that gives out both business and personal loans to individual at a low interest rate of 2% no matter your location. If you are interested Contact me (Whats App) number:+917310847059 sumitihomelend@gmail.com Mr. Sumiti
ANONIM a comentat Hotărârea 5 2019
    It’s a privilege to share this to the world. You deserve all the praise that comes to you. DR Amber has been a blessing to me since our encounter on the internet. He alone knows it all. I love him so much for his kindness, care, honesty and his help in the life of everyone that has come in contact with him. If not for DR Amber how would I have been able to survive this hardship. His spell made me a LOTTO MAX winner of 60 Million Dollars making my whole life beautiful and amazing. The numbers he gave me to play the lottery was a life changing number from grass to grace and I want to say I’m forever grateful to him. Thank you sir for being a blessing to the helpless. Anyone reading this that needs help can communicate with DR Amber online for indeed he has no match. Website: amberlottotemple.com OR Email: amberlottotemple@yahoo.com
ANONIM a comentat Ordin 1471 2020
    Bună, sunteți în căutarea unui împrumut de consolidare a datoriilor, împrumuturi negarantate, împrumuturi pentru afaceri, împrumuturi ipotecare, împrumuturi auto, împrumuturi pentru studenți, împrumuturi personale, capital de risc etc! Sunt creditor privat, acord împrumuturi companiilor și persoanelor fizice cu dobânzi mici și rezonabile de 2%. E-mail la: christywalton355@gmail.com
ANONIM a comentat Legea 243 2021
    Hello everyone, I want to use this medium to thank a great spell caster called Dr Grceondu for transforming my life financially, i have been playing lottery game for long but have never won any reasonable amount, I contacted Dr Graceondu after i red about him on the internet on how he help a lady with a lottery winning numbers and the lady won a very big amount of money, so i contacted him and He instructed me on what to do which i did and he told me to give him some time to prayers, on the second day he sent me some numbers and he said i should go and play them, so i went to play the numbers he gave me, after two day the result came out, and i went to check and to my greatest surprise my name came out as one of the winners i won $45 million, i still cant believe what happened to me that i am now a millionaire over night, i just want to say a very big thank you to Dr Graceondu i have never seen a powerful man like him, I will advice everyone out there to contact Dr Graceondu if you want to win big in your lottery game. You can reach him via his email, drgraceondu12@gmail.com or WhatsApp him +15204677763, you can also visit his Website. https://drgraceonduadodo.com
ANONIM a comentat Decretul 1231 2021
    i will never stop until the whole World knows about the MOST powerful priest maurice whose contact details I saw in a comment section here few weeks ago, so and i decided to contact him because i was badly in need of help TO SAVE MY MARRIAGE, I explained my situation to PRIEST MURICE. that Everything was going down the drain as my husband WAS constantly cheating on me with other women and he physically abuse me. priest maurice promised to help that my husband will change and will love me unconditionally in less than a week as far that my heart still beats for him. I FOLLOWED HIS INSTRUTION and he prepared a spell for me and my husband called me exactly when priest maurice said. He pleaded and said he needs me back since then he have been the sweetest man on earth. anyone out there reading this comment that need a effect spell caster Can reach him on email:psychicspellsolution@gmail.coM whatsapp:+1(571)3573337
ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
    Într-un cuvânt, wow!! Nu pot să cred că banii sunt deja în contul meu. Multumesc, multumesc, multumesc! De obicei, ați transformat o sarcină lungă, consumatoare de timp și intimidantă într-o experiență foarte plăcută și simplificată. Nu pot să vă mulțumesc vouă și doamnei Della Taylor pentru suficientă asistentă. Dna Della Taylor Împrumuturi pentru un sistem excelent și pentru un serviciu excelent. Ambele sunt grozave! dacă aveți nevoie de un împrumut de urgență, îi puteți e-mail la Dellastaylors@yahoo.com WhatsApp pe +1 (209) 251-1529
Alte acte pe aceeaşi temă cu Hotărârea 104/1997
Coduri postale Prefixe si Coduri postale din Romania Magazin si service calculatoare Sibiu