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PRECIZARI Nr

PRECIZARI   Nr. 86592 din 16 septembrie 1994

privind unele completari la adresa Ministerului Finantelor nr. 86515/1994, privind aplicarea H.G. nr. 500/1994 cu privire la reevaluarea imobilizarilor corporale si modificarea capitalului social

ACT EMIS DE: MINISTERUL FINANTELOR


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    Referitor adresa Ministerului Finantelor nr. 86515/30.08.1994,
    urmare analizei informatiilor primite de la agentii economici referitoare la aplicarea prevederilor Hotararii Guvernului nr. 500/1994, colectivul de solutionare constituit, aduce urmatoarele completari la solutiile comunicate prin adresa mentionata mai sus, dupa cum urmeaza:
    - pct. 7 si 13 "corectarea valorii imobilizarilor corporale cu gradul de utilizare a capacitatilor se aplica la capacitatile de productie industriala, pe baza de documente, indiferent de ramura de activitate preponderenta a unitatii, excluzand cladirile administrative si alte bunuri avand utilitate comuna (depozite, magazii, mobilier, autovehicule si alte bunuri de aceasta natura)";
    - se excepteaza imobilizarile corporale aflate in conservare, conform prevederilor legale, precum si imobilizarile corporale care nu sunt folosite ca urmare a lipsei de materii prime, energie electrica sau alte cauze obiective a caror valori reevaluate se corecteaza cu coeficientul de 0,55%, indiferent de profilul unitatii carora apartin imobilizarile respective;
    - pct. 10 "la agentii economici la care gradul de utilizare al capacitatilor de productie industriala realizat in anul 1993 este situat sub 55% pe total unitate, vor corecta valoarea imobilizarilor corporale reevaluate cu un grad de utilizare de 55%;
    - pct. 12 se completeaza cu urmatorul alineat:
    "Pentru evitarea aglomerarii, agentii economici vor depune lucrarile la directiile generale ale finantelor publice si controlului financiar de stat judetene si a municipiului Bucuresti in mod esalonat, pana la 23 septembrie 1994";
    - pct. 15 "fac obiectul reevaluarii numai terenurile pentru care agentii economici sunt in posesia titlurilor de proprietate pe baza carora acestia au obligatia sa le inregistreze in capital social, potrivit art. 20 din Hotararea Guvernului nr. 834/1991 si a art. 5 din Hotararea Guvernului nr. 500/1994.
    Agentii economici cu capital de stat care nu sunt in posesia titlului de proprietate si nu au cuprins valoarea terenului in patrimoniu, cu obligatia efectuarii acestei operatiuni in conformitate cu prevederile art. 19 din "criteriile privind stabilirea si evaluarea terenurilor aflate in patrimoniul societatilor comerciale cu capital de stat" aprobate prin hotararea guvernului nr. 834/1991 si vor face comunicare expresa catre F.P.S. si F.P.P. ca in valoarea capitalului social reevaluat nu este cuprinsa valoarea terenurilor".
    - pct. 20 alineatul doi "societatile comerciale in cauza urmeaza a comunica detinatorilor de participatii diferentele rezultate din reevaluarea imobilizarilor corporale ale statului".
    - pct. 36 "locuintele nationalizate aflate in patrimoniul regiilor sau societatilor comerciale nu se reevalueaza. Situatia acestui fond locativ urmeaza sa fie reglementata prin lege speciala.


                  Monografie contabila

    Pentru agentii economici care depun pana la 23.09.1994 raportari la directiile generale a finantelor publice

    1. La societatile comerciale cu capital integral de stat
    %  = 1017   - cu diferenta din reevaluarea imobilizarilor corporale
    211
    212
    2. La societati comerciale cu capital majoritar de stat, constituite prin
       aditie de capital.
    a) % = 1017 - cu diferenta din reevaluarea imobilizarilor corporale aferente
      211        capitalului social al statului
      212
    b) % = 118.09 - cu diferenta din reevaluarea imobilizarilor corporale
      211          ale statului, existente in patrimoniu si nereflectate in
      212          capital social.
    3. La societati comerciale cu capital majoritar privat, constituite prin
       aditie de capital.
    a) % = 1017 - cu diferenta din reevaluarea imobilizarilor corporale aferente
      211        capitalului social al statului
      212
    b) % = 118.09 - cu diferenta din reevaluarea imobilizarilor corporale
      211          ale statului, existente in patrimoniu si nereflectate in
      212          capital social.
    4. La societatile comerciale mixte constituite prin participatie de capital de stat, care vor transmite integral diferenta din reevaluarea imobilizarilor corporale ale statului la societatile comerciale care detin titlurile de participatie.
    a) Inregistrari la societatea comerciala mixta
    %  =  118.09 - cu diferenta din reevaluarea imobilizarilor corporale
    211            existente in patrimoniu
    212
    b) Inregistrari la societatea comerciala care detine titlurile de participatie
    261.01 = 1017 - cu diferenta din reevaluarea imobilizarilor corporale
                    reprezentand participatia statului, pe baza comunicarii de
                    la societatea mixta
    5. La societatile comerciale cu participatii de capital de stat (tip holding)
    a) inregistrari la societatile comerciale care au primit participatii de capital
     % = 1017    - cu diferenta din reevaluarea imobilizarilor corporale
    211            aferente capitalului social propriu al societatii, care va fi
    212            comunicata la F.P.S. si F.P.P. in cotele prevazute de lege
    %  = 118.09 - cu diferenta din reevaluarea imobilizarilor corporale primite
    211           ca participatii, precum si a diferentelor din reevaluarea
    212           imobilizarilor corporale necuprinse in capital social.
    b) Inregistrari la societatea comerciala care detine participatii (holding)
    b'  261.01 = 1017 - cu diferenta din reevaluarea imobilizarilor corporale,
                        reprezentand participatii la societati
    b'' %  = 1017     - cu diferenta din reevaluarea imobilizarilor corporale
       211             proprii cuprinse in capitalul social
       212
    b''' % = 118.09   - cu diferenta din reevaluarea imobilizarilor corporale
                        necuprinse in capitalul social

    Nota:
    La rd. 06 din situatia "structura capitalului social" (cod formular 06) transmisa de Centru de Tehnologia Informaticii din Ministerul Finantelor, pe coloana de diferente se vor inscrie diferentele rezultate din reevaluarea imobilizarilor corporale, necuprinse in capital, inregistrate in creditul ct. 118.09, potrivit operatiilor contabile prevazute in monografia de mai sus (preluate de la rd. 30 al formularului cod 07). In vederea efectuarii in bune conditiuni a lucrarilor de centralizare, urmeaza sa puneti la dispozitia celor sase categorii de agenti economici, modelele formularelor cod 06 si 07 transmise de Centrul de Tehnologia Informaticii din Ministerul Finantelor. Totodata, mentionam ca termenul limita de prezentare a lucrarii centralizate pe disketa la Ministerul Finantelor, este data de 28.09.1994 orele 16,00.

    Rugam a lua masuri pentru informarea agentilor economici cu capital de stat din judetul dv. asupra modificarilor si completarilor de mai sus.
    In cazul in care se constata ca agentii economici n-au fost informati in timp util cu precizarile nr. 86515/30.08.1994 si nr. 86592/16.09.1994 organele teritoriale vor fi sanctionate prin neacordarea stimulentelor pe luna septembrie a.c.

          Colectivul de solutionare a problemelor
          privind aplicarea H.G. nr. 500/1994




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