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ORDONANTA Nr

ORDONANTA   Nr. 84 din 30 august 1999

privind scoaterea din functiune a unor mijloace fixe uzate fizic sau moral, neamortizate, apartinand agentilor economici din constructii

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 423 din 31 august 1999


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    In temeiul prevederilor art. 107 alin. (1) si (3) din Constitutia Romaniei si ale art. 1 lit. G pct. 11 din Legea nr. 140/1999 privind abilitarea Guvernului de a emite ordonante,

    Guvernul Romaniei emite urmatoarea ordonanta:

    Art. 1
    Agentii economici din constructii, indiferent de forma de organizare, prin derogare de la prevederile art. 17 alin. (1) din Legea nr. 15/1994 privind amortizarea capitalului imobilizat in active corporale si necorporale, republicata, pot scoate din functiune mijloacele fixe neamortizate integral, uzate fizic si moral, fara obligatia includerii esalonate in cheltuielile de exploatare a valorii neamortizate.
    Art. 2
    (1) Mijloacele fixe care pot fi supuse prevederilor art. 1 vor fi numai cele care nu isi mai gasesc utilizarea in prezent si in perspectiva in cadrul activitatii agentilor economici din constructii.
    (2) Capitalul social al agentilor economici din constructii se diminueaza cu valoarea neamortizata a mijloacelor fixe, la data scoaterii din functiune.
    Art. 3
    Scoaterea din functiune a mijloacelor fixe mentionate la art. 2 se face pe baza aprobarii consiliului de administratie si cu avizul adunarii generale a actionarilor.
    Art. 4
    Prevederile prezentei ordonante nu se aplica pentru mijloacele fixe care fac obiectul unor contracte de leasing, pentru cele asupra carora s-au instituit masuri asiguratorii, gajuri, ipoteci, precum si pentru cele care fac obiectul unor garantii in cadrul contractelor de credit.
    Art. 5
    Prevederile prezentei ordonante se aplica pe o perioada de 18 luni de la data publicarii ei in Monitorul Oficial al Romaniei, Partea I.

                 PRIM-MINISTRU
                  RADU VASILE

                       Contrasemneaza:
                       p. Ministrul lucrarilor publice
                       si amenajarii teritoriului,
                       Borbely Laszlo,
                       secretar de stat

                       Ministrul finantelor,
                       Decebal Traian Remes



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