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INSTRUCTIUNI Nr

INSTRUCTIUNI   Nr. 15815 din 20 noiembrie 1995

privind determinarea activului net ajustat la societatile comerciale prestatoare de servicii din agricultura de tip "Agromec", "Servagromec" si "Agroservice"

ACT EMIS DE: MINISTERUL FINANTELOR


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              Nr. 15.815 din 20 noiembrie 1995
              MINISTERUL AGRICULTURII SI ALIMENTATIEI
              Nr. 97.405 din 20 noiembrie 1995
              FONDUL PROPRIETATII DE STAT
              Nr. 2.108.507 din 20.11.1995
PUBLICATE IN: MONITORUL OFICIAL  NR. 277 din 27 noiembrie 1995


    In conformitate cu prevederile art. 2 alin. (1) din Hotararea Guvernului nr. 855/1995, Ministerul Finantelor, in colaborare cu Ministerul Agriculturii si Alimentatiei si cu Fondul Proprietatii de Stat au elaborat Instructiunile privind determinarea activului net ajustat la societatile comerciale prestatoare de servicii din agricultura de tip "Agromec", "Servagromec" si "Agroservice", cu urmatorul continut:
    1. Activul net ajustat se determina pentru societatile comerciale prestatoare de servicii din agricultura de tip "Agromec", "Servagromec" si "Agroservice" in conformitate cu prevederile art. 22 alin. (1) si (3) din Legea nr. 55/1995 pentru accelerarea procesului de privatizare.
    2. Societatile comerciale prevazute la pct. 1 vor intocmi liste cu mijloacele fixe a caror durata de functionare consumata este mai mare de 5 ani si neamortizate integral, cu un grad de folosinta in anul 1994 cuprins intre 0-55% (inclusiv mijloacele fixe inchiriate sau date in locatie de gestiune pentru care gradul de folosinta se determina de catre societatea comerciala care le are inregistrate in patrimoniu).
    Se exclud cladirile administrative si bunurile de utilitate comuna (depozite, magazii, mobilier, autovehicule cu destinatie administrativa si alte bunuri de aceasta natura).
    Mijloacele fixe aflate in conservare in anul 1994, care, conform prevederilor legale, in anul 1995 au fost scoase la vanzare pe baza de licitatie fara a fi vandute pana la data de 31 octombrie 1995 si nici nu fac in viitor obiectul restructurarii economico-financiare, vor fi incadrate la gradul de folosinta zero.
    3. Gradul de folosinta a mijloacelor fixe mentionate la pct. 2 va fi egal cu gradul de utilizare a mijloacelor fixe de baza, calculat pentru anul 1994 in conformitate cu prevederile Normelor nr. 16.805/2.812/1994, emise de Ministerul Finantelor si Comisia Nationala pentru Statistica, modificate prin Precizarile nr. 10.474/1.541/1995.
    4. Evaluarea mijloacelor fixe prevazute la pct. 2 (exclusiv cele cu grad de folosinta zero) se va face in functie de valoarea ramasa la data de 31 octombrie 1995, corectata cu gradul de folosinta realizat in anul 1994.
    Noua valoare a mijloacelor fixe determinata conform alineatului de mai sus nu poate fi mai mica decat valoarea ramasa la 31 decembrie 1993 plus amortizarea aferenta perioadei 1 ianuarie 1994 - 31 octombrie 1995.
    Valoarea ramasa la 31 octombrie 1995 se determina pornind de la valoarea de intrare actualizata a mijloacelor fixe la 1 ianuarie 1995 (stabilita in conformitate cu prevederile Hotararii Guvernului nr. 500/1994) din care se deduce amortizarea scriptica inregistrata la 31 octombrie 1995 in conturile 281 "Amortizarea imobilizarilor corporale" si 8.045 "Amortizarea mijloacelor fixe aferenta gradului de neutilizare".
    Pentru stabilirea valorilor evaluate ale mijloacelor fixe, respectivele societati comerciale vor intocmi anexa la prezentele instructiuni.
    Inregistrarea in contabilitate a valorilor evaluate conform anexei se va efectua dupa ajustarea, de catre comisiile prevazute la art. 22 alin. (1) din Legea nr. 55/1995, a activului net.
    Diferentele rezultate din evaluare (col. 9 din anexa) vor diminua valoarea de intrare a mijloacelor fixe concomitent cu micsorarea capitalului social.
    5. Mijloacele fixe amortizate integral, care nu mai sunt necesare activitatii proprii a respectivelor societati comerciale si care se scot din functiune conform art. 24 din Legea nr. 15/1994, vor fi scazute din evidenta contabila, urmand a fi valorificate conform prevederilor legale in vigoare.
    Pentru mijloacele fixe neamortizate integral, cu grad de folosinta zero, valoarea evaluata este egala cu valoarea de recuperare a ansamblurilor, subansamblurilor, pieselor componente si a altor materiale recuperabile, stabilita de catre o comisie tehnica numita de consiliul de administratie al societatii comerciale.
    Cu diferenta dintre valoarea neamortizata a mijloacelor fixe si valoarea evaluata, conform alineatului de mai sus, se va diminua valoarea de intrare a acestora, concomitent cu micsorarea capitalului social.
    Aceste operatiuni se vor inregistra in contabilitate dupa ajustarea activului net de catre comisia prevazuta de lege.
    6. In vederea determinarii activului net contabil potrivit anexei nr. 1.2 la Normele metodologice nr. 2/1994 pentru aplicarea Legii nr. 77/1994, emise de Fondul Proprietatii de Stat, Fondurile Proprietatii Private si Agentia Nationala pentru Privatizare, respectivele societati comerciale vor inregistra in contabilitate pierderile realizate pana la finele anului 1994, precum si creantele existente la finele anului 1994, cu o scadenta anterioara datei de 31 decembrie 1993, potrivit prevederilor art. 19 din Ordonanta Guvernului nr. 13/1995. si ale art. 19 alin. 16 din Normele pentru aplicarea Ordonantei Guvernului nr. 13/1995, aprobate prin Hotararea Guvernului nr. 172/1995.
    7. Societatile comerciale mentionate la pct. 1 vor prezenta comisiei prevazute de lege lista terenurilor neagricole cu situatie juridica neclara si care pot fi transferate administratiei publice locale.
    Valoarea acestor terenuri, in situatia in care este evidentiata in contabilitate, se va scadea prin micsorarea capitalului social sau a altor fonduri, dupa ajustarea activului net cu valoarea aferenta, de catre comisia prevazuta de lege.
    In cazurile in care valoarea terenurilor neagricole este inregistrata in capitalul social, iar societatile comerciale nu au obtinut certificatul de atestare a dreptului de proprietate asupra terenului si nu fac obiectul transferului catre administratia publica locala, aceasta va fi scazuta din capitalul social si inregistrata, pana la clarificarea situatiei juridice a terenurilor, in contul 118 "Alte fonduri".
    Aceste inregistrari se vor efectua inaintea intocmirii listelor cu terenurile neagricole propuse a fi transferate administratiei publice locale.
    8. Pe baza elementelor de la pct. 2-7 prezentate de societatile comerciale respective, comisiile vor proceda la analizarea oportunitatii ajustarii activului net si vor determina activul net ajustat intocmind anexa nr. 1.2 din Normele metodologice nr. 2/1994 pentru aplicarea Legii nr. 77/1994, din care un exemplar va fi transmis societatilor comerciale pentru efectuarea inregistrarilor in contabilitate.

        Ministru de stat,
        ministrul finantelor,
        Florin Georgescu

        p. Ministrul agriculturii
        si alimentatiei,
        Alexandru Lapusan,
        secretar de stat

        Presedintele Consiliului de administratie
        al Fondului Proprietatii de Stat,
        Emil Dima



    ANEXA 1

                FISA
 mijloacelor fixe supuse evaluarii conform prevederilor art. 22 alin. (1) din Legea nr. 55/1995
----------------------------------------------------------------------------
     0      1       2       3       4      5       6       7      8       9
----------------------------------------------------------------------------





----------------------------------------------------------------------------
        SEMNIFICATIA COLOANELOR
    0 = Nr. crt.
    1 = Denumirea mijlocului fix
    2 = Durata de functionare consumata la data de 31 octombrie 1995
    3 = Valoarea ramasa la 31 decembrie 1993
    4 = Valoarea de intrare la 1 ianuarie 1995
    5 = Amortizarea scriptica la 31 octombrie 1995 (contul 281 + contul 8.045)
    6 = Valoarea ramasa la 31 decembrie 1995 (col. 4 - col. 5)
    7 = Gradul de folosinta (%)
    8 = Valoarea evaluata (col. 6 x col. 7)
    9 = Diferenta (col. 8 - col. 4)





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COMENTARII la Instrucţiuni 15815/1995

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