ACCA DipİFR Azərbaycan

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.
- .
Bu tdris material Mlliflik hququ v laqli hquqlar haqqnda Azrbaycan Respublikas Qanununa
uyun olaraq Azrbaycan Respublikas Mlliflik Hquqlar Agentliyi trfindn qeyd alnb
(hadtnam nmrsi 6016 v 6017; Qeydiyyat nmrsi 04/c-4660-09 v 16/c-4661-09) v
btn mlliflik hquqlar qorunur. -
, ,
, .

( ) .
,
.
:
(994 12) 437 10 51
(994 12) 437 10 61
(994 12) 437 32 61
-:
milli.muhasibat@grbs.com
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, 1065,
44,
Caspian Plaza 1- ,
GRBS,

Birinci n - GRBS 2010
Web:
www.grbs.com
GRBS
II
III
IV
1.
20 .
()
:
()

,
,
;
()
()
,

g () .
:
()

.
(4 )
()
()
(3 )
(4 )
( = 11 )
2.
22 .
( )
.
, .
,
.
.
, , ,
.
.
.
. Hesabatlardak
hazrlanmas
,
.
:
.
(12 )
3.
45 .
() ()
uyunsuzluq .
. ,
:
()
()
()
/ ;
()
(d)
(e)
Zmant ailk .

. nn
()

.
:
()

.
(5 )
()

s
.
(12 )
()
31 201-
/ :
()
20 000 1 200u 35 000 .

hququ . 35 000
illik 12%
. .
()
( )
. 1 200-u
c . 5 .
50 000 5 000
.
,
8 000 .
20%- .
()
1 200- 240 000

. 24
. 24
. 192 000
, .

31 201-
.
(8 )
( = 25 )
4. -
- 1 (6/06)
14 .
mi .
, -
.
-
()
. 1 2005-
. 1 31 2006-
.
:
, 2006- - ,
2005- . ?
mi? 2006-
2005- -
? , -
?
:
. ,
.
(8 )
5. :
9 .
31 200-u

onun .
.
50 . 1 200-u
, i s
.
d
$'000
$'000
$'000
3,000
1,800
1,200
6,000
1,200
4,800
3,750
1,500
2,250
1
, ,
20%
40% .
31 200-u
, ()
.
,
,
.
:
()

-s .
(2 )
()
31 200-u

. , l
16 - -
.
(3 )
( = 5 )
6. :
14 .

( ) , ,

. , 16 -
.
:
16 - -

u .
(8 )
7.
16 .
, 30 203-
.
.
.
.
:
/

($'000)
/ 50
150
240
200
/ 50
120
180
145
/ 15
120
140
150
30 202- 30 203-

($'000)
($'000)
H 1 201- .
. . ,
.
.

.
40 - -
,
, 16 - -
.
:
()
40 - -

.
(4 )
()
40 - -
, 30 203-

.
(5 )
( = 9 )
8.
45 .
,
.

. 36 - 1998 .
:
()
()
()

.
(3 )
()

.
(7 )
31 202- .

:
(1)
1 201- -
.
:
($'000)
($'000)
12,000
4,500
(8,000)
(3,000)
4,000
1,500
202-
. ,
. 1 201-
nin - 7
m.
.
500,000
. ya
sbb .
(3 )
(2)

. ()
400,000 .
250,000 , 5,000 . Aktivin
hmin aktivdn
500,000 .

,

.
(4 )
(3)
-
. 31 201-
120,000 ,
- .
- 75,000 .
,

. -
80,000
10,000 , , .
a n . ,

150,000 mblind .
,
-
.
(4 )
(4)
.
:
$'000
80,000
50,000
( )
90,000
Avadanlq

100,000
50,000
370,000
115 st
. ,
, ,
30 . 31 202-

, 240 .
:
,
(1)-(4) 31 202-
.
(15 )
( = 25 )
9.
()
27 .
36 -
.
:
(5 )
.
()
()
:
()
.
mhsul
.
.

.
()

.

.
(5 )

. 4 -
5 (7 , 2
). sfra brabr .

, 10
30% . 30 %

( ):
600
660
710
755
790
10
2%
(1)%
(7)%
(16)%
(30)%
, , 3,2 .
10% .
:
-
.
(5 )
( = 15 )
10
10.
45 .
36 - ,
,
().
.
:
()
()
()
()
.
(7 )
36 - -
.
(7 )

36 - - .
:
()

.
.
() 290,000
, 120,000 . -

100,000 . ()
10% . (4 )
()
1 208- 230,000
.
:
$'000
Nqliyyat
120
- ( )
30
Satla bal
10
50
(20)
190
1 208- nqliyyat n.
30,000
.
( )
45,000
( )
. 1 208-
. , 25% ,
150,000
. ,
25,000 l .
1 208-
.
(7 )
:

. (()() 1 208-ci il
1 208- ). , ()()
()() .
( = 25 )
11
11. 1 (12/06)
45 .
. 1 2004- .
:
$'000
$'000
$'000
15,000
10,000
12,000
30 2005
16,000
11,000
13,500
30 2006
17,000
9,000
14.500
1- 2- , 3-
.
,
.
:
()

- .
(7 )
()
30 2005-ci 2006-

.
.
,
.
,
.
(6 )
()
1 2005- 50
. 10
. .
, 30 2015-
15 (2015- ) .
10 ,
10 .
8% . 8% , 10
1,000 () 463
.
:
30 2006-
30 2006-
.

. ,
.
(7 )
()
12
1 2005- 50 500
. 1 2007-
( 1 2007- )
. 10 .
1 2005- 10 , 1 2006-
10,50 . 1 2005- 2 , 1
2006- 2,60 . 1 2005-
, 30 2006-c 2007-
5% . ,
30 2006- 4%-
, 4% 30 2007-
.
:
30 2006-
30 2006-
.

. ,

.
(5 )
( = 25 )
12. 2 (6/07)
45 .

. 31 2007-
:
1
1 2006- .
:

( $12,5
20% )

()
30 2006- 3
( 1)
( 2)

( 3)
Mbl
$'000
10,000
1,000
1,200
900
500
2,000
1.
, 31 2006-
.
2.
31 2006- .
300,000 .
3.
.
, , avadanl
avadanl .
2 avadanln
.
5%-. 5%- 8
13
1 () 0,68 .
4.

.
3 .
5.
.
6.
31 2007- in avadanl .
(13 )
2.
31 2006- ,
.
.
31 2006- 15
dyrind .
31 2006- 8 dyrind
25
.
31 2006- 16 ,
500,000 dyrind . 30 2007-
16,1 . 550,000
. 31 2007-
.
31 2007- 15
2007- .
(12 )
:
31 2007-
31 2007-
.

.
: .
(=25 )
13. :
27 .
12,000 .
1 201- 8 2004
, 17
1 .
( ) .
,
, , 1
, 31 .
14
15
31 .
:

31 202-
.
(15 )
14. :
22 .
1 203-
. , 1 203 , 3,000 ( ) 26

. 61,570 10 .

. 2%- .
1 202- ,
10 . , 1 202-
( ), 5,000
. .
:
31 203-
.
(12 )
15.
()
45 .

()
.
, , ,
.
, ,
. (
) ,

.
,
.
()
()
17 - - , ( )
l .
(7 )
()

. ( ).
(8 )
()
i 31 208-
198
.
15
, 10 ()
.
98
33 .
24 ,
.
(5 )
()
, 1 207- 100
avadanl
30
. avadanl 152
. Avadanlq
.
baa atdqda
. 1
avadanl .
43,5
. Avadanl .
10%-. Avadanlq
. (10% 1
2,49 .)
(5 )
:
17 - -
( ) 31 208-
.
( = 25 )
16.
36 .
- . -
umuzun yeni
- ( ,
)
.
:
in (
)
. :
()
-
n .
(4 )
()

:
(17 - -
): $100,000;
: 20,000 ;
() : 26,750 ,
15,000
. 10%-.
17 - -
16
,
.
(4 )
()
,
,
.
(3 )
()

17 - -
yi
.
(3 )
(d)
-

.
(3 )
(e)
-
.
(3 )
. .
( = 20 )
17.
45 .

zgn .
,
. -
s,
17 - 18 - - .
:
()
,

.
(5 )
()
()
()
-
;
()
()
-
(9 )
1 206- 2 l 12
.
1 206- 20
.
. 1 206- 15
. 3
15 2%
.
. 8% .
31 209- 25
a .
.
.
17
:
, 31
207, 208 209-
lrin u (
) :
()
()
uyun .
() .
(11 )
( = 25 )
18. 3 (6/06)
()
45 .
,
. vvllr
.
, .
,

.
, .
,
.
,
,
.
:
.
.

.
(7 )
()
,
.
:

.
800,000
. ,
180,000
.
.

.
avadanl
avadanlqla .
2,4 .
, 760,000
.
1
.
.
, .
18
:
,

( ) . ,

r . ,
. 10%
.
(12 )
()
, ,
. 10
. 10
. 25 .
:
()
25 .
.
()
()- , 25
. 25
.
:
,
ZAH
EDN ( ). ,
.
(6 )
( = 25 )
19. :
36 .
. , 31 201-
.
, 170,000 .
130,000 . , , 40,000
- .
-
10,000 .
, , 202- , 203-
. , , 31 202-
- 6,500 .
:
()

.
(4 )
()

( ) .
40,000
.
(5 )
()
-
- 38 - -
19
.
()
(6 )
-
( , 38 - - )
.
(5 )
( = 20 )
20. :
36 .
30 206-
.

- :

$
9,268
15,024
856
25,148
1 200-u ,

- .
:
()
nin n
.
(3 )
()

.
(4 )
()

.
(5 )
()
- 38 -
nn
.
(8 )
( = 20 )
21. -
- 2 (6/06)
9 .
.
, -
.
, -

() . 1 2005- il
. 1 31 2006-
. R
:
, .
:
() .
() .
20
() .
.
?
:
. ,
.
(5 )
22. 1 (6/06)
16 .

. 31 2006-
,
. :
()
1 2005- irkti, 100

.
. 1 2005 10 ,
13,50 .
()
, 31 2007-
,
1,21 .
()

1,200,000 , 200,000
.
()
1 2005-
1,200 . ,
, n
- :
100
. ( )
.
80
.
()

, ,
10 .
31 2006-
.
()
10% .
:
31 2006-
.
.
(9 )
21
23. :
36 .
. 30 207-
1,000,000
. 30 207-
:
Sifariiy yazlm qaim

v alnm mbllr
Bu tarixdk kilmi msrflr
Mqavilnin baa atdrlmas
n kilmsi ehtimal olunan msrflr
in tamamlanma mrhlsi (faizi)
Mqavil
A ($'000)
Mqavil
B ($'000)
Mqavil
C ($'000)
540
500
475
550
400
320
300
60%
550
50%
580
35%
:
()
11 - - 30 207-
?
(10 )
()
11 - - 30 207-

?
(10 )
( = 20 )
24. :
36 .

. 31 208-

:
Sabit mqavil qiymti

Bu tarixdk tqdim edilmi aralq hesablar
Mqavilnin baa atdrlmas n
kilmsi ehtimal olunan msrflr
in tamamlanma mrhlsi (faizi)
Srix
($'000)
2000
800
640
1160
35%
Mqavil
Bern
($'000)
2000
950
1100
1100
50%
Lozanna
($'000)
2000
1080
1000
600
60%
31 208- ,
, .

. , ,
,
.
, ,
. ,
.
:
()
22
31 208-

.
(10 )
()

.
(10 )
( = 20 )
25.
27 .
, -
. 31 . 1 205 ()
.
31 208- .
800 .
,
, 2% ,
, 1%- .

, 31 208-ci 209-
.

da sonra ,
mqabilind 1 207-
. ,
.
.

(knarlamalar) .
. 100
( 28 209- ) .
80 .
.
uu .

31
20X6

640
q
128
( )

136
20X7
660
264
280
20X8
660
507
20X9
680
680
20
80
84
48
84
10
10
31
20X9-

570
800
60
100
.
,
.
:
23
()

l .
()
(
)
.
()

/
.
()
( )
.
()
20% .
.
:
()
31 206, 207,
208 209-
.
(10 )
: .
()

. ()-
.
(5 )
( = 15 )
26.
45 .
hdliklrin bir nv d qiymtlndirilmi hdliklrdir. ,

adi , .

. ,
,
.
, 37 -
.
:
()
()

.
(7 )
()
, 37 -
.
(6 )
()
,
37 - - -
yyn .
i 30 209-

.

()
nn

24

.

.

1 dekabr 20X8-ci il tarixind balans
Qiymtlrd dyiikliklr gr qiymtlndirilmi
ehtiyatlarda nizamlamalar
l rzind mnft v zrr hesabatna yazlm
Bilik sviyysind dyiikliy gr dzli (ehtiyatlara yazlr)
30 noyabr 20X9-cu il tarixind balans
$m
675
33
125
27
860

,
1,231
.
(7 )
()
.
, irkt vvlki ana mssissin be il rzind
nefti z n smrli olmayan qiymt vermlidir.
, 135
. ,
.
,
.

.
120 .
ad
qazanmdr.
(5 )
( = 25 )
27.
33 .
2,500 25,000 .
25 .
.
vfat edn qdr q :
= ( /50)
31.12.203-c il tarixind :
h : 4 ( 5
;
b 5%-
. 4,25 ;
1 203-c il : 6 r;
y 10% .
11% ;
p : 12 ;
k : 8 ;
c 3,75 ;
25
p 1
203-c il tarixin 45 , 31 203-c il tarixin 44
;
p 1
203-c il tarixin 52 , 31 203-c il tarixin 64,17
;
p 20
.
:
()
31.12.3-c il tarixin
.
(5 )
()
19 - -
.
(12 )
: . 365 v i
.
( = 17 )
28.
()
45 .
.

.

. 19 -

.
.
.
:
()
()

;
(6 )
()
19 - -

yyn .
(8 )
a
. , 31
200-cu il 1,500 . 31
201-ci il tarixin 2,000
. , ,
:
Dyimyn faiz v indeks bal istiqrazlar

Adi shmlr
Sair investisiyalar
31 may 20X0
$m
380
1,300
290
1,970
31 may 20X1
$m
600
1,900
450
2,950
,
.
25 ( ).
70 (
).
26
.
60 .
31 201-ci il tarixin 295
230 tkil edcyini .
10 1 200-cu il
247 .
:
- 31 201-ci il
/

. ( 19 - ).
(11 )
( = 25 )
29. (6/05)
45 .

. 31 2002-ci il tarixin nn d n
k verilmidir:
31
2003
2004
2005
$'000
$'000
$'000
60,000 62,000
64,000
70,000 84,000
96,000
3,000
3,200
3,500
6,000
6,400
6,500
4,000
4,300
4,400
3,500
3,600
3,600
62,000 64,000 66,000
84,000 96,000 108,000
10%
9%
8%
:
()
19 - -

.
(4 )
()

19 - - .
(6 )
27
()
31 2003, 2004 2005-

.
(15 )
( = 25 )
30.
9 .
1 200- 7%-
15 .
(31 204- ) 100
25 .
, .
,
, , 10% ;
, .
,
, , ()
.
,

.
1 7% 10%
:
na
7%
10%
0,93
0,91
0,87
0,83
0,82
0,75
0,76
0,68
0,71
0,62
:
31 200-
n n 7%-

.
(5 )
31.
14 .

.
( , ())
.
(1)
1 200-u 10 1
. 1-3- 4%, 4-7-
7% 10% . , 7%
.
200-
40,000 .
(2)
28
, 200- 2
. 7% .
201- .
,
.
.
:
31 200-
.
(8 )
32. X
45 .
,
. U
: :
39 - :
32 - .

.
:
()

.
(8 )
()

.
(4 )
()
()

.
(8 )
()
30 1999-
:

- :
($)
($)
5,000
6,000
4,000
5,500
3,400
3,000
2,960
3,460
7%
2002- 8%

: 39 - - ,
-
.
(5 )
( = 25 )
33. (6/05)
14 .
.

.
29
. , - 31 2005-
. ,
,
. , :
'1 2004- 1 1
. 6%- 31 2007-
. , 31 2007-
. ,
9 . 1
60,000 . m ?'

1
5%
9%
=1
0,943
0,917
=2
0,890
0,842
=3
0,840
0,772
:
-, , .
, .
(8 )
34. 2 (6/06)
28 .

. 31 2006-
, .
:
()
1
1 2005-
500 . 31
2009- 500
( ) . 40
. 1 2005-
10% .
:
31 2006-
.
. (8 )
()
2
2006-
. , 100
30 2006- .

.
.
31 2006- 100 140
. 30 2006-
. 31 2006-
30
1,500,000 .
:
31
2006-
. 31 2006-
/
.
.
(8 )
( = 16 )
35. :
9 .
:
(1)
31 206- $1,185,000 .
(2)
1 205- $405,000 .
(3)
30 206-
$290,000 .
(4)
20W5- $600,000
. 206-
1,500,000 .
. in inin mqsdi il edilmsi
tlb olunmur.
:
30 s 20X6-
.
.
. 30% .
25%- . 207-
28%-.
(5 )
36.
18 .
12 - -
. 30 207- 20%
30 208-
30%- . .
31
30
207-ci il ($'000)
30
208-ci il ($'000)
21,450
27,600
3,000
500
1,200
300
26,150

(3,750)
22,400
20%
4,480
( () ())

1 207-
Avadanlq
$'000
$'000
16,000
4500
4,000
9,600
2700
30 208-

1 207-
30 208-
zr

1 207-
9,250
()

30 208- zr

:
()
Avadanlq 20%- u ,
25%- .
()
na (- ) 203- n
30 205- t. -
d. 1 205-

.
.
()
()
,
.
:
()
30 208- .
(5 )
()
32
30 207 208-
avadanlq
(5 )
. e
.
( = 10 )
37.
()
45 .

d m . 2001-
, 41 - -

. 41 -
.
:
41 - -
.
.
(10 )
()
. ()
() .
. 1 2002- 31 2003- lr

:
2003- 1,250 . 31 2003-

. .

, .
31 2003- .
2002- 250,000
. 31 2003- aaclarn 270,000
.

2003-
33
120,000
. 2003-
.
:
, 31 2003-
.
(15 )
( = 25 )
38. (6/05)
14 .
- . -nun

.
. , 31 2005-ci il tarixind
.
. ,
:
, 1 2004- 50 1 2006-
5,000 .
,
in 1 2006- .
, 90%-
.
- .
:
()
20 .
()
1 2004- 15 , 31 2005- 18
. 19 .
()
un 1 2004- 2 , 31 2005- 2,20

. 2,25 .
.
, ,
, . ?
:
, .
, .
(8 )
39. -
- 3 (6/06)
12 .
siniz.

. ,

() . 1
2005- . 31 2006-
.
:
, 1 2005- 1 2005- 31 2005-
34
9 31
2005- 10 . 1 2005-
10 , 31 2005- 12
200,000 2 . ,
- 2006-
360,000 . ,
1,80 , ,
?
:
. ,
.
(7 )
40. (6/07)
()
45 .
irktinin sektorda
.
si
. :
()
,
,
.
()
mkafatlandrman d u ,
(,
q) lrind myyn (,

), hmin d .
, ,

sn.
:
.
na
.
2 - -
.
(10 )
()
1 2006-c il tarixin
. :
()
50 31 2008- 5000 .
, 31 2009-
15 .
1 .
()
, 31 2008-ci il tarixin
20
.
()
1 2006-c il tarixin , 50
2- . 31 2007-ci il tarixin
3 ,
3 31 2008- tarixin .
()
1 2006- tarixin 15 . 31
2007- tarixin 18
, 31 2008- tarixin 20 .
()
1 2006- tarixin , 1
35
4,50 . 31 2007- tarixin 5

.
:
n 31 2007- tarixin

. .
(7 )
()
31 2007- tarixin

()-
:
31 2008- tarixin
.
90%- 31 2009- tarixin
31 2009- tarixin .
:
31 2007- tarixin

. .
(8 )
( = 25 )
41. Epsilon 3 (12/06)
45 .
s . s ,
n
:
1.

ili.
,
. ,
,
. .
, ,
.
(9 )
2.
,

.
,
,
. ,
.
.
. .
(9 )
3.
36

. , ,
.
.
,
() ?
(7 )
:
n .
.
: .
42. 2 (12/06)
( = 25 )
45 .
30 2006-
:

:
1.

.

:
- -30%.
- 3
-60% .
- 6
-10%.
nn sin 2,4
(30% 0 + 60% 3 + 10% 6 ).
.
2.
1 2005- tcrb-konstruktor
, msrflr -
38 - U- olaraq, -
() . 31 2006-
. :
- 1 30 2005- 2
.
- 2005- 1 2006- 31 1,5
.
- 1 30 2006- 1
37
.
nn ilkin versiyasna ks
2
4,5 - daxild.
3.
2006- 1- 14
sahsi . 9
. .
31 2007- 15,4
15,4

.
4.
30 2006-c il in
,
.

6
.
. ,

.
5.
30 2006- tarixin
6 .

6,5 .
500,000
6,5 dilmi.
6.
1 2005- 20
.
1 2005- tarixin 30 2006- tarixin
. 1 2006- . 15
31 2006- in .
9% .
2,475
((20 9%)+(15 9% 6/12))

, .
7.
25% .
.
olunur:
1-7 in ,

.
.
( = 25 )
38
43. 4 (6/07)
36 .
.
s 31 2007- in
( ) .

. :
()
31 2005- in 80
80%- un .

90 . 31 2005-
in .
dil n
. 31 2007-
kimi :
Uzunmddtli aktivlr
Cari aktivlr
Kapital
Uzunmddtli hdliklr
Cari hdliklr
$'000
100,000
30,000
130,000
85,000
35,000
10,000
130,000
, 31 2006- in
. ,
. , (
) 97
(
4 )
.
(10 )
()
1 2006- in 100
. 10
. 31 250,000
. ,
verilmsi ,

. ,
250,000 .
(10 )
:
31 2007-

d . ()
. ()
.
:
( = 25 )
39
44. -
18 .
30 203-
.
:

. ,
38 - - . 30
203-
- 38 - - -
.
- xrc
(
). - xrc
. -
xrc :
$'000
$'000
Tannm
mbl
Amortizasiya
n aktiv kimi
tanna biln mbl
30 sentyabr 20X1-ci il tarixind bitn hesabat ili n
420
300
30 sentyabr 20X2-ci il tarixind bitn hesabat ili n
250
360
30 sentyabr 20X3-c il tarixind bitn hesabat ili n
560
400
1,230
1,060
201- -
.
,
8 - - .
:
(4 )
()
in .
()
30 203-
.
.
(6 )
: .
( = 10 )
45.
23 .
31 203-
.
.
()
40
olan - nn
$672,000 . $64,300
. ,
$32,100 $20,000
. $60,000 . -
,
$900 .
, $200 .
(5 )
()
31 203-
. 1 203-
iddias qaldrmdr.
31 ,

70% .
$20,000-$800,000
, .
(4 )
()
,
( ,
, ).
-
. $ 200,000

rhbrlik .
(4 )
(Cmi =13 )
46.
10 .
31 203-
.
/ .
()
15 203- $23,000
- .
(3 )
()

.
,
.
k
. 30%
, $35,000
.
,
,

.
(3 )
( =6 )
47.
36 .
31 201-
. la , $20,000
.
()

, .
.
, .
: .
()
19 201-
nin .
-
.
3 202- . $2,000
41
, 20% .
(4 )
()
,

ir. ,
$10,000
.
(4 )
()

$12,000 . 200-
$12,000
.
siya edn trfin , 202-
, ,
u $4,000 n .
(3 )
()
()
31 200-
- $32,600 . 201-
$17,000
- . 31 200-
$28,000 .
(4 )
, :
1 200- ( ) $52,000
31 200-
$28,000
31 201-
( ) .

.
(5 )
(C 20 )
48. 5 (12/05)
45 .
. - 30
2005- .

:
1.
42
31 2005-
.

.
15 2005- 31 2005-
. 10 2005-
. 13
2005-
.
:
()

$20 ;
()

$10 .
31 2006- .
()

$6.5 ;
()
,
$5 ;
()
30 2005- $12 avadanlq $1 ;
()
30 2005- $10 mlak

$15 . avadanl
.
()
, $9
.
(12 )
2.
2006-
yatrma . , 40
28 2006- .

40 $45
. ,
28 2006- . 30 2005-
, $500,000
( ).
(5 )
3.
.
.
30
2005- -
, $1 (
) . 30 2005-

$4 . ,

. ,

.
, 30% .
(8 )
:
30 2005-
.
.

.

.
( 25 )
49.
27 .
50 4,500,000 $1
300,000 7%- . 1 205-
2,500,000 200,000 .
1 205- 5 1 55
.
85 .
1 206- $200,000 6%-
. $1 3
.
.
1 206- 1,000,000
. 90 . 30
207- q
43
$1 ( () ).
1 207- 80%- $700,000
. $130,000 ,
q 600,000 .
:

.
1 207- () ,
( )
$300,000 .
:
30 207-
. 31%
.
(15 )
50.
45 .

() . ,

33 - - .
33 -
.
,
tmasnn .
.
:
()
n -
.
(3 )
()
()
, 33 - -
.
(3 )
, 31 207- .
Nzart etmyn paylardan v vergidn sonrak xalis mnft
$1-lq adi shmlr (tam dnilmi)
Adi shmlrin il zr orta daltli dyri
44
$18,160,000
$40,000,000
$1.50
()
208 200- $1,20

. 31 207-
2,000,000 .
()
$20 6%-
. (1 206- ) $200
:
Konversiya tarixi
31 may 20X7-ci il
31 may 20X8-ci il
31 may 20Y0-cu il
Shmlrin say
24
23
22
. 1%
.
()
1,600,000 .
10
. 209- .
()
33% .
(8 )
()

() yyn
.
(6 )
()
s ,

.
(5 )
(Cm = 25 )
51.
45 .

.
, .
,
n ,
. ,

n .
:
()
8 - - ,
.
(3 )
()

.
(5 )
()
.
(6 )
()
31 200-cu il tarixin
.
. .
45
Satdan glirlr
Satla bal xrclr
Paylama xrclri
Mrkzi idaretm xrclri
Qudvilin azalmas
Maliyy xrclri (lizinq 10, istiqraz 12)
Dividendlr
Konsolid edilmi qudvil
Uzunmddtli aktivlr: mlkiyytd olan
Uzunmddtli aktivlr: icary gtrlm
Cari aktivlr
Cari hdliklr
Maliyy icarsi zr hdliklr
10%-li istiqraz (1998-d buraxlm)
$m
900
634
87
37
20
22
50
60
370
150
160
90
200
120
: ,
. ( ):
Mhndis
Kimyvi
Supermarilri
maddlr
ketlr
Satdan glir
420
340
200
Knara satda mcmu mnft msal
20%
40%
25%
Distribusiya v idaretm xrclri
24
38
25
Qudvil (aa bax)
Mlkiyytd olan uzunmddtli aktivlr
150
120
100
cary gtrlm aktivlr
60%
40%
0
Cari aktivlr
70
60
30
Cari hdliklr
40
20
30
car hdliklri
50%
50%
0
:
()
;
( ) .
()

(20 ) . (40
)
. a
.
()
.
in fikrinc, ,
. ,
.
()
,
.
,
30%- , 70%-
.
:

.
(11 )
( = 25 )
46
52.
45 .
.

lmaz .
.
gstrdi.
:
()
()
()

.
(6 )
()

.
(4 )
i
24 - -
- .
,
. 31 209-cu il tarixin
.
()
, 25%-
- .
,
.
(6 )
()
1 209-
i .

- .
.
(4 )
()
kommersiya .

-
25000 . 16
. 209-cu il
tarixind 10
3 .
(5 )
( = 25 )
53. -
- 4 (6/06)
9 .
Ken ilin maliyy hesabatlarna veriln aqlamada bir ne trm mssis z mal-material
ehtiyatlarnn hesabnda shv yol vermidir. Bu shvlr ken ilin dvrn sonuna olan malmaterial ehtiyatlar hesabna tsir etmi v kapitalda dyiiklik haqqnda hesabatda z ksini
tapmdr. Maliyy hesabatlarnda hminin cari ild bir ne trm mssisnin z
avadanlqlarnn qiymtlndirilmi istifad mddtlrini yenidn nzrdn keirdiklri d ks
olunmudur. stifad mddtlrind aparlan btn dyiikliklr konsolidasiya edilmi mnft v zrr haqqnda hesabata daxil edilmidir. Mal-material ehtiyatlar hesabndak shv
mvafiq olaraq, qiymtlndirmdki dyiikliyin vvlki ilin hesabatna tsiri kapitalda
dyiiklik haqqnda hesabatda ks olunmal deyildimi?
47
Tlb olunur:
Msld veriln suala cavab hazrlayn. Mvafiq yerlrd beynlxalq maliyy hesabatlar standartlarna istinad edin.
54. :
31 201- 31 202- zr
31 202-
:
Adi shm kapital
Emissiya gliri (shm mkafat)
Bldrlmmi mnft
Torpaq, ilkin dyri il gstrilmidir
Tikililr, xalis balans dyrind gstrilmidir
Man v avadanlqlar, xalis balans dyrind gstrilmidir
Minik vasitlri, xalis balans dyri il gstrilmidir
Mal-material ehtiyatlar
Satla bal debitor borclar
Bank hesabnda pul vsaiti
Ticart zr kreditor borclar
dnilck mnft vergisi
Bank overdraft
Uzunmddtli kredit
20X1
1,800
40
423
500
1,400
740
420
202
248
20
167
100
1,000
20X2
2,000
140
653
570
1,200
830
485
246
294
106
140
36
550
31 202-

mliyyatlardan mnft
Maliyy msrflri (faiz)
Vergidn vvlki mnft
Mnft vergisi
Vergidn sonrak mnft / Hesabat ili zr xalis mnft
$'000
643
(63)
580
(140)
440
:
(1)
1 201-
:
$'000
(2)
48
350
465
310
31 202-
:
(3)
31 202- :
$'000
105
205

(4)
65
30 202- $1
200,000 $1,50 . .
:
31 202-
. 7 - -
. .
55. :
31 208-
.
31 208-
Aktivlr
Uzunmddtli aktivlr
Torpaq, tikili v avadanlqlar
Cari aktivlr
Debitor borclar
Pul vsaiti
20X8
$'000
$'000
20X7
$'000 $'000
628
514
214
168
7
Cmi aktivlr
Kapital v hdliklr
Shm kapital ($1 dyrind adi shmlr)
Yenidnqiymtlndirm ehtiyat
Bldrlmmi mnft
Uzunmddtli hdliklr
10% faiz drcsind istiqrazlar
Cari hdliklr
dnilck vergi
Overdraft
Cmi hdliklr v kapital
210
147
389
1017
357
871
250
70
110
332
762
200
60
100
298
658
80
50
136
39
121
28
14
175
1017
163
871
49
31 208-
Glir
Satn maya dyri
Mcmu mnft
Digr xrclr ($42,000 mblind amortizasiya daxil olmaqla)
Vergidn vvlki mnft
Mnft vergisi
Vergidn sonrak mnft/xalis mnft
$'000
600
(319)
281
(194)
87
(31)
56
31 208-ci
()
31 dekabr 20X7-ci il tarixind hesabda qalq

Hesabat ili zr xalis mnft
Dividendlr
31 dekabr 20X8-ci il tarixind hesabda qalq
Bldrlmmi mnft
($'000)
298
56
(22)
332
, ()
. 1 208- .
$86,000 .
:
.
7 - -
.
56.
45 .
. dar
.
. ,
,
.
30 204 203-
:
MNFT V ZRR
HAQQINDA HESABAT
Glir geyim
rzaq
Satn maya dyri geyim
rzaq
Mcmu mnft
Digr mliyyat xrclri
mliyyat mnfti
Faiz xrclri
Vergidn vvlki mnft
Mnft vergisi
50
30 sentyabr 20X4-c il
tarixind baa atan
hesabat ili zr
$'000
$'000
16,000
23,000
7,000
14,500
(19,250)
4,750
3,750
(2,750)
1,000
(300)
700
(250)
450
30 sentyabr 20X3-c il
tarixind baa
atan hesabat ili zr
$'000
$'000
15,600
4,000
19,600
12,700
3,000
(15,700)
3,900
(1,900)
2,000
(80)
1,920
(520)
1,400
KAPTALDA DYKLKLRN
XLASS:
30 sentyabr 20X4-c
il tarixind
baa atan hesabat ili zr
$'000
lin vvlind bldrlmmi mnft
1,900
450
dnilmi dividendlr
(600)
lin sonunda bldrlmmi mnft
1,750
30 sentyabr 20X3-c
il tarixind
baa atan hesabat ili zr
$'000
1,100
1,400
(600)
1,900
MALYY VZYYT HAQQINDA HESABAT: 30 sentyabr 20X4-c

il tarixin
$'000
$'000
Torpaq, tikili v avadanln ilkin dyri
Ylm amortizasiya
Cari aktivlr
Mal-material ehtiyatlar geyim
rzaq
Bank hesab
Cmi aktivlr
Kapital v hdliklr
Emissiya olunmu adi shm kapital
($1 nominal dyrind)
Bldrlmmi mnft
Uzunmddtli hdliklr
Uzunmddtli kreditlr
Cari hdliklr
Bank overdraft
Cari vergi hdliyi
30 sentyabr 20X3-c
il tarixin
$'000
$'000
17,000
(5,000)
12,000
2,700
200
100
0
930
3,100
220
3,000
15,000
9,500
(3,000)
6,500
1,360
140
50
450
2,000
8,500
5,000
3,000
1,000
1,750
7,750
0
1,900
4,900
3,000
1,000
4,250
15,000
0
2,150
450
2,600
8,500
. $600,000
.
:
()
,
.
$1,2 ;
$3 .
,
$50,000 .
.
(ya ).
()
() :
51
()
30 203-
$6,00, 30 204-
$3,00 .
()
() :
stifad olunan kapital zr glirlik msal

Xalis aktiv dvriyysi
Mcmu mnft msal
geyim
rzaq
Xalis mnft (vergidn sonra) marjas
Cari msal
Mal-material ehtiyatlarnn saxlanlma mddti
geyim
rzaq
Borclarn dnilmsi mddti
Borc kapitalnn mssisnin kapitalna nisbti
Faizlrin dnilmsi tminat
20X4
9,3%
2,1 df
20X3
33,9%
3,3 df
9,4%
32,1%
2,0%
0,71:1
18,6%
25%
7,1%
0,77:1
68 gn
15 gn
59 gn
28%
3,3 df
39 gn
17 gn
50 gn
17%
25 df
:
()
, 30 204-
.
(12 )
()
30
.
(13 )

.

.
( = 25 )
57. (6/05)
()
i. 31 204 205-

:
MALYY VZYYT HAQQINDA

HESABAT
Uzunmddtli aktivlr (qeyd (i))
Torpaq, tikili v avadanlq
Qeyri-maddi aktivlr
Cari aktivlr
Alnacaq faizlr
Qsamddtli depozitlr
Bank hesab
Cmi aktivlr
Shm kapital v ehtiyatlar
$1 dyrind adi shmlr
52
45 .
31 mart 20X5-ci il
$m
$m
31mart 20X4-c il
$m
$m
880
400
1,280
350
808
5
32
15
1,210
2,490
300
760
510
1,270
420
372
3
120
75
990
2,260
200
Ehtiyatlar
Yenidnqiymtlndirm ehtiyat
Bldrlmmi mnft
60
112
1,098
0
45
1,165
1,270
1,570
Uzunmddtli hdliklr
12% faiz drcsind istiqrazlar
8% faiz drcsind dyin drcli borc hdliklri
Txir salnm vergi
Cari hdliklr
Bank overdraft
Vergi
0
160
90
250
530
125
15
1,210
1,410
150
0
75
515
0
110
670
2,490
Cmi kapital v hdliklr
225
625
2,260
:
()
:
, :
31 mart 20X5
lkin dyr/
Amorti- Qalq
qiymtlndirm
zasiya
dyri
$m
$m
$m
Torpaq v tikili
600
12
588
Avadanlq
440
148
292
880
31 mart 20X4
lkin dyr/
Amortiqiymtlndirm
zasiya
$m
$m
500
80
445
105
Qalq
dyri
$m
420
340
760
1 204-
, $70 . 31 205-
$3
. ,
.
$60
$12 $15 .
- .
()
31 205-
:
$m
mliyyat zrri
Alnacaq faizlr
Maliyy msrflri
Vergidn vvlki zrr
vvlki dvrd ox dnilmi mnft
vergisinin geri dnilmsi iddias
Txir salnm vergi xrci
Dvr zr zrr
$m
(32)
12
(24)
(44)
14
(15)
(1)
(45)
53
:
Faiz xrclri
Fiks edilmi drcli borcun vaxtndan
vvl geri alnmasna gr crim
Dyin drcli borc hdliyinin
emissiyas zr msrflr
(16)
(6)
(2)
(24)
()
()
$25 .
:
31 205-
.
7 - -
.
(20 )
()
:

n .
(5 )
( = 25 )
58. (6/05)
45 .
31 2005-
:
31
:
Glir
Satn maya dyri
Mcmu mnft
Digr mliyyat xrclri
mliyyat mnfti
nvestisiya gliri
Maliyy msrflri
mlakn satlmasndan mnft (qeyd 1)
Vergidn vvlki mnft
Mnft vergisi
54
2005
$'000
600
(300)
300
(156)
144
6
(50)
10
110
(33)
77
2004
$'000
500
(240)
260
(145)
155
15
(45)
85
(25)
60
31
:
2005
$'000
217
77
(25)
269
Dvrn vvlind kapital

Dvr zr mnft
dnilmi dividendlr
Dvrn sonunda kapital
31
2004
$'000
182
60
(25)
217
Aktivlr:
Uzunmddtli aktivlr:
Torpaq, tikili v avadanlq (qeyd 2)
Tcrb-konstruktor ilri zr xrclr (qeyd 3)
:
2005
2004
$'000
$'000 $'000 $'000
240
25
280
19
265
Cari aktivlr:
Satla bal v digr debitor borclar
Pul vsaiti v pul vsaiti ekvivalentlri
105
120
30
299
90
100
75
255
520
Kapital v hdliklr
Kapital v ehtiyatlar:
Emissiya olunmu kapital
Yenidnqiymtlndirm artm
Bldrlmmi mnft
100
0
169
265
584
100
20
97
269
Uzunmddtli hdliklr:
Faizli kreditlr
Txir salnm vergi hdliyi
30
80
29
217
90
70
24
139
2005
$'000
Cari hdliklr:
Ticart v digr kreditor borclar (qeyd 4)
Qsamddtli kreditlr (qeyd 5)
$'000
75
12
25
184
2004
$'000
$'000
63
80
20
112
520
163
584

1
1 2004- mlak
.
.
2001-
55
2 ,
Tam sahibi olduu torpaq v tikililr

Sahibi olduu avadanlq
cary gtrlm avadanlq
31 mart 2005
$'000
0
150
90
240
31 mart 2004
$'000
90
120
70
280

.
$40,000 . (
) .
$58,000 .
3 - xrc
- 38 - -
. 38 - -
, $10,000
.
4

Mnft vergisi hdliyi
Hesablanm faizlr
31 mart 2005
$'000
57
10
8
75
31 mart 2004
$'000
50
8
5
63
5
,
.
:
()
7 - -
, 31 2005-
.
.
,
.
(20 )
()
:
()

,
?
()
()

?
(5 )
( = 25 )
56
59.
45 .
30 201- .
$'000
Satdan glir
1 oktyabr 20X0-cu il tarixin mal-material ehtiyat
Satnalmalar
Satla bal xrclr
nzibati xrclr
stiqrazlar zr dnilmi faiz
Aralq dividendlr:
adi shmlr zr
imtiyazl shmlr zr
nvestisiya glirlri
25 illik icary gtrlm bina ilkin dyri
Avadanlqlar ilkin dyri
Kompter sistemi ilkin dyri
Yenidnqiymtlndiriln investisiyalar
1 oktyabr 20X0-cu il tarixin amortizasiya (qeyd (b))
cary gtrlm bina
Avadanlq
Kompter sistemi
Ticart zr debitor borclar (qeyd (c))
Bank overdraft
Txir salnm vergi (qeyd (d))
$1 adi shmlr
Aralq (kmki) hesab (qeyd (e))
6% faiz drcli istiqrazlar (1 oktyabr
20X0-da buraxlm)
8% faiz drcli imtiyazl shmlr (geri alna biln)
Yenidnqiymtlndirm artm (qeyd (d))
1 oktyabr 20X0-ci il tarixin bldrlmmi mnft
$'000
283,460
12,400
147,200
22,300
34,440
300
2,000
480
1,500
56,250
55,000
35,000
34,500
18,000
12,800
9,600
35,700
1,680
17,770
5,200
20,000
26,000
435,570
10,000
12,000
3,400
14,160
435,570
:
()
, 4 201- -
. -
$16 . -
.
.
()
:

A $5,000,000 ,
, 40%
57
avadanlqlarn
; .
()
$12 1
201- ().
.
()
80%- .
()
( ),
. a
.
()
1,0%-
.
.
e
. ,
, .
()
30 201- $23,4
. $2,2
, $1
e .
(d)
() :
(e)
()
1 200- ,
$2 4 .
()
1 iyul 20X1-ci il tarixind h 4 1 $3

.
$4 .
() .
:
()
()
30 201-
.
(8 )
()
30 201

.
(12 )
.
()
30 201- n
( ).
(5 )
( = 25 )
58
60.
45 .
31 202 :
Uzunmddtli aktivlr
Cari aktivlr
Ticart zr debitor borclar
Bank
Cmi aktivlr
Kapital v hdliklr
Kapital:
Hr biri 50 sent olan adi shmlr
Kapital ehtiyatlar
Emissiya gliri
1 aprel 20X1-ci il tarixind bldrlmmi
mnft (dvrn vvlind)
31 mart 20X2-ci il tarixind bitn hesabat ili
zr vergidn sonrak mnft
Uzunmddtli hdliklr
traf mhitin mhafizsi zr qiymtlndirilmi
hdlik (qeyd 4)
6%-lik konvertasiya oluna biln istiqrazlar (qeyd 3)
Cari hdliklr
Vergi hdliyi
$'000
3,850
2,450
250
$'000
12,110
6550
18,660
2,000
1,000
3,000
2,500
2,000
4,500
1,200
3,000
4,200
2,820
1,140
3,960
18,660
:
(1)
d
.
. :
(1 200)

,
$250,000
$50,000
8,000
: 31 201-

31 202-
2,000
800
,
20% .
(2)
$150,000 ,
$75,000
. 1 201- 1
201- .
$600,000 .
10%- .
.

.
59
(3)
1 201- $3 6%-
. ,
, 31 205- 10%
$100 50
. ,
10%-. $180,000
$3
.
6% 10% , $1
:
(4)
6%
10%
0,94
0,91
0,89
0,83
0,84
0,75
0,79
0,68

.

.

:
Cari qiymtlndirilmi hdlik
$'000
Mnft v zrr haqqnda hesabatda
xrc kimi gstriln
31 mart 20X2-ci il tarixind bitn
hesabat ili zr
Maliyy vziyyti haqqnda
hesabatda hdlik
31 mart 20X2-ci il tarixin
Tlb olunan
qiymtlndirilmi hdlik
$'000
180
245
1,200
2,150
(5)
1 202- 4 1 ()
.
. ,
.
(6)
i 4%-
. , i
2 . (5)
. .

.
:
()
(1) (6) ,
31 202-
. : .
(20 )
()
31 202-
. 25%
.
.
(5 )
( = 25 )
60
61.
45 .
, - 30 208-
:
$'000
Adi shmlr, hr biri $1
11%-lik istiqrazlar
1 oktyabr 20X7-ci il tarixin bldrlmmi mnft
Torpaq, tikili v avadanlq ilkin dyr (qeyd (1))
1 oktyabr 20X7-ci il tarixin torpaq, tikili v
avadanln amortizasiyas
Satla bal debitor borclar (qeyd (2))
car haqq dnilri (qeyd (3))
Satdan glir
Satlm mallarn maya dyri
Satla bal xrclr
nzibati xrclr (qeyd (2))
Mnft vergisi (qeyd (4))
Aralq dividendlr (qeyd (5))
dnilmi borc faizlri (qeyd (5))
30 sentyabr 20X8-ci il tarixin mal-material ehtiyatlar
Pul vsaiti
$'000
100,000
30,000
23,440
216,740
50,740
25,500
8,390
800
247,450
165,050
13,400
12,300
400
3,300
1,650
16,240
4,640
460,020
_______
460,020
:
(1)
,
:
Torpaq
lkin dyr
1 oktyabr 20X7-ci il tarixin ylm amortizasiya
Tikili
Avadanlq
$'000
$'000
$'000
12,000
80,000
124,740
16,000
34,740
1 207-
, $120 .
$20 , $100 .
50 ( )
. 40
. 30 208-
(
) .
15%- .
(2)
$25,5
$10 30 208-
$9,5
. $9,5 . $500,000
i .
,

.
(3)
30 208- $800,000 . ,
$3 , ,
birincisi.
61
10% .
(4)
30 208- $9
.
in 6 . 30 207-
$6,8 milyon 31
208- $7,2 .
(5)
, .
(6)

r .
,
.
Ntic
Ehtimal
Larcher irktin dy biln zrr
Zrrknin gnah
70%
$3 milyon
Tam msuliyyt
30%
$6 milyon
, $500,000 .
:
()
(1) (6)
30 208- i
.
(7 )
()
()
30 208-
(5 )
(13 )
. .
( = 25 )
62.
45 .
31 201- .
62
:
()
$27
. 30
201- . 20%
.
()
1 200- 20 . , $80

.
12% .
.
()
1 200- $200 .
:
.
$95 .
$50 , $80 .
() .
, .
Avadanlq , 20%- .
()
-u msrf
,
. ,
.
, . ,

, .
(d)
31 201- $15
.
:
()
31 201-
,
.
(9 )
()
,
, 31 201- .
(11 )
()

ediln .
(5 )
( = 25 )
63
63.
45 .
- 30 205- :
$'000
Glir (qeyd (i))
Satlm mallarn maya dyri (qeyd (i))
atdrlma msrflri
nzibati xrclr
Borclar zr dnilmi faiz
Hr biri 25 sent olan adi shmlr, tam dnilmidir
Emissiya gliri
1 oktyabr 20X4-c il tarixin bldrlmmi mnft
Geri alna biln 6%-lik istiqrazlar
(20X3-c ild emissiya olunmu)
Torpaq v binalar, ilkin dyrl (torpaq
elementi $40 milyon) qeyd (ii))
Avadanlq, ilkin dyrl (qeyd (iii))
Tcrb-konstruktor msrflri - kapitalladrlm (qeyd (iv))
1 oktyabr 20X4-c il tarixin ylm amortizasiya binalar
avadanlq
1 oktyabr 20X4-c il tarixin tcrb-konstruktor
msrflri zr ylm amortizasiya
Mnft vergisi (qeyd (v))
Txir salnm vergi (qeyd (v))
30 sentyabr 20X5-ci il tarixin mal-material ehtiyatlar
Pul vsaitlri v bank
$'000
197,800
114,000
17,000
18,000
1,500
40,000
12,000
34,000
50,000
100,000
66,000
40,000
16,000
26,000
8,000
1,000
15,000
24,000
21,300
11,000
413,800
15,000
413,800
64
()

$12 .
8 . $4
$3 un hesabna
( ,
). $8 , $3
.
()
ma 30
.
()
$16 1
204- $6 avadanlq a .

avadanl . avadanl
nin $7,5 8%-
. Avadanlq . Avadanlq,
, 20%- . avadanln
.
()
- xrc
.
. 203-
. 205-
.
30 205-
- $18
( )
.
()
30 204-
. 30
205- $4
, 30 205
17,6 .
:
:
()
30 205- ;
(10 )
()
30 205- .
(10 )
. .
.
()
$7,2 24
. .
() () . 30 205-

90 .
:
30 205- n
( )
(5 )
( = 25 )
64.
45 .
31 206- :
$'000
Satdan glir (qeyd (i))
Satnalmalar
mliyyat xrclri
Borclar zr dnilmi faiz
mtiyazl shmlr zr dividend
Torpaq v tikililr yenidn qiymtlndirilmi dyrl
lln hiss (qeyd (ii))
Cihaz v avadanlq ilkin dyri il lln hiss
Proqram tminat 1 aprel 20X3-c il tarixind ilkin dyri
Shm bazarna investisiyalar 1aprel 20X5-ci il tarixind
ilkin dyri (qeyd (iii))
1 aprel 20X5-ci il tarixin amortizasiya cihaz v avadanlq
1 aprel 20X5-ci il tarixin amortizasiya proqram tminat
Frldaqlq hal nticsind yaranm msrflr (qeyd (iv))
Mal-material ehtiyatlar 1 aprel 20X5-ci il tarixin
Bank
Nominal dyri 25 sent olan adi shmlr
$'000
236,200
127,850
12,400
2,400
1,000
130,000
84,300
10,000
12,000
24,300
6,000
32,000
23,000
19,450
350
15,200
60,000
65
:
()
206- kommersiya $8
. $6
.
$250,000
.
31 206- - $8,5
. $500,000 ,
$300,000 .
()

1 205-
.
:
40
. .
.
,
.
A , 20% .

.
66
()
7,5%- .
,
. 1 205-

$5 .
1 205- $2,50 31 206-
$2,25- .
()
$32 . 205-

.
205- .
.
- .
, .
- .
()
31 206-
$11,3 .
$16
31 206-
. 30%-.
.
()
() $2,000,000 .
:
,

:
()
31 206-
.
(7 )
()
31 206-
.
(5 )
()
31 206- .
65. 1 (6/06)
(13 )
( = 25 )
45 .
31 . 31
2006-
:
$'000
Glir (Qeyd 1)
1 aprel 2005-ci il tarixin mal-material ehtiyatlar (Qeyd 2)
Satn alnm xammal
stehsal msrflri (Qeyd 3)
Satla bal msrflr (Qeyd 3)
nzibati msrflr (Qeyd 3)
Torpaq, tikili v avadanlq:
ilkin dyri (Qeyd 4)
31 mart 2005-ci il tarixin ylm amortizasiya (Qeyd 4)
Aralq (kmki) hesab (Qeyd 5)
Tikinti mqavilsi (Qeyd 6)
Uzunmddtli kreditlr zr dnilmi faizlr
Mnft vergisi hesab (Qeyd 7)
Txir salnm vergi (Qeyd 7)
Pul vsaiti v onun ekvivalentlri
Uzunmddtli kreditlr (10% drc il)
Adi shm ($1 shmlr)
31 dekabr 2005-ci il tarixin dnilmi dividendlr
31 mart 2005-ci il tarixin bldrlmmi mnft
$'000
215,000
30,000
90,000
50,000
15,000
30,000
100,000
30,000
13,000
12,000
4,000
1,000
7,000
50,000
48,000
15,000
40,000
90,000
20,000
450,000
40,000
450,000
67

1
1 2006- $10 .
$5 . , 30
2006- $11 . 30 2006- $11
.
2 -
31 2006- -
. - 2 - - ,
$35 .
3 ,
,
. ( sinin cihazlarndan ,
cihaz ) ,
70:10:20 .
4 ,
()
$25 50
.
()
Cihaz
, . 31
2005- cihaz
.
()
1 2001- $10 avadanl 30

2005- $1 .
(:Q 5).
5
:
()
Avadanln (: 4).
()
1 2005- , 31 2010-
$16,105,100 .
,
. ,
10% $10
.
6
1 2005- 15 2005-
. $40
ed. avadanl $10
. 30 2006-
avadanl . ,
:
68
. 31 2006 40% $12

. .
.
7
30 2005- 31 2005-
zr $8
. $7 .
31 2006-
$6 .
$2 .
:
()
31 2006-
.
(11 )
()
31 2006-
.
(3 )
()
31 2006-
.
(11 )

.

.
( = 25 )
66. 2 (12/06)
45 .
30 . 30 2006 :
69

1
29 2006- $30
, e
. , ,

.
, $1
. mcmu mnft msal 20%- .
2
(,
) ,
7:1:2 .
3 -
30 2006- -
$40 .
4 ,
, ,
( ,
):
mlak 2% .
cihaz 25% (
: Q 6)
5
30 2006- qiymtlri
:
70
,
.
6
1 2006- 24
. ( )
:

.
$32 . 20 2006-
25%- .
$8 27 2006-
.
7
1 2005- $10
$12,5 . ,
5% .
. 30 2006-
$13 .
8
1 2005- 30 2005-
$5 .
2006- $5,2 v
rk, e . 30 2006-
$6 .
20%-.
9
30 2006- $500,000 .

(: 5).
:
()
30 2006-
.
(11 )
()
30 2006-
.
(3 )
()
30 2006-
.
(11 )
71

.

.
( = 25 )
67. 3 (6/07)
45 .
31 . 31 2007-

:
$'000
Glirlr (Qeyd 1)
1 aprel 2006-c il tarixind mal-material ehtiyatlar
Xammaln satn alnmas
$'000
265,000
35,000
107,000
stehsal msrflri
50,000
Satla bal msrflr
10,000
nzibati msrflr
20,000
Torpaq, tikili v avadanlq:

ilkin dyri (Qeyd 3)
140,000
31 mart 2006-c il tarixin ylm amortizasiya (Qeyd 3)
33,000
Aralq (kmki) hesab (Qeyd 4)
15,000
car haqq zr dnilr (Qeyd 5)
25,000
Uzunmddtli kreditlr zr dnmi faiz
5,000
Mnft vergisi hesab (Qeyd 6)
1,000
Txir salnm vergi (Qeyd 6)
9,000
86,000
48,000
35,000
Uzunmddtli borclar (10% faiz drcsi)
50,000
Adi shmlr ($1 shmlr)

31 dekabr 2006-c il tarixind dnilmi dividendlr
100,000
20,000
31 mart 2006-c il tarixin bldrlmmi mnft
40,000
547,000
547,000

1
30 2006- $30 .
, .
$2
cmu mnft msaln 20% .
2 -
31 2007- - $40
.
72
3 ,
()
31 2007-
, . ,
, 80:10:10
.
()
mlak $25 , 50
.
()
1 2006- mlak $120 a

. $40
. ,
.
.
()
A
, . 31
2007-
. , .
4
1 2006- 15 $1
. .
, 31 2011-
$1,61 . , 10% .
5
1 2006-
. , $25
. $108
8% .

$100 .
6
()
30 2006- 31 2006-
$7,5 .
$6,5 .
()
31 2007-
$8 .
()
$3 .

(: 3).
()
30% .
7

q .
:
()
31 2007-
.
(11 )
()
31 2007-
.
(3 )
73
()
31 2007-
.
(11 )
:
.
.
( = 25 )
68. :
45 .
. 31
201- :

$'000 $'000

$'000 $'000

$'000 $'000
1,110
600
570
780
( 3 )

480
510
150
300
270
120
540
300
30
1,140
2,850
690
1,260
870
1,650
600
300
1,650
2,550
240
240
600
1,080
150
90
1,200
1,440
300
2,850
180
1,260
210
1,650
74
(1)
(2)
$330,000 . 10
48,000 ,
$60,000 .
(3)
$270,000 . 9
15,000 , $450,000
.
(4)
$30,000
$50,000 . .
(5)
31 201- .
(6)
:
()
201-
( ) .
(18 )
()

arda a , .
(7 )
( = 25 )
69. :
60%- .
$16,000 .
30 208-
:
$
403,400
(201,400)
202,000
(16,000)
(24,250)
161,750
15,000
176,750
(61,750)
115,000
$
193,000
(92,600)
100,400
(14,600)
(17,800)
68,000
68,000
(22,000)
46,000
$40,000 .
() 25% .
- .
()
30 207-

30 208-
$
163,000
115,000
(40,000)
238,000
$
61,000
46,000
(25,000)
82,000
:
30 208-

.
75
70. :
1 201- 90%-
. $10,000
.
.
,
.
$2.10 .
31 205-
:

,

( $1 )

$
135,000
25,000
160,000
62,000
222,000
$
60,000
50,000
50,000
90,000
190,000
$
14,000
18,000
222,000
15,000
15,000
50,000
80,000
$
12,000
14,000
106,000
60,000
46,000
106,000
:
31 205-
.
71. :
10 75%- $2,000,000 .
$1,044,000 . 31
204- :
76
$'000 $'000
$'000
$'000
2,000
3,350
1,010
510
6,870
2,210
345
2,555
890
1,372
89
352
514
51
2,351
9,221
$1

1,000
2,500
4,225

10%-

917
3,472
500
2,610
7,725
3,110
500
996
9,221
362
3,472
:
(1)
$75,000
. $39,000
,
, .
(2)
- $31,200
.
() 30% .
(3)

, .
$5.20 .
(4)
$421,000 .
:
31 204-
.
72. :
1 209- 60%-
25%- .
31 2009-
:
77
$'000
1,260
(420)
840
(180)
(120)
540
(130)
410
$'000
520
(210)
310
(60)
(90)
160
(26)
134
31 209- $84,000
. $56,000 . 31 209-
$36,000 -
.
()
31 208-

31 209-
mmi
mnft
$'000
1,350
410
(150)
1,610
lmmi
mnft
$'000
78
134
(24)
(60)
128
:
31 209-

.
73. :
31 203-
.
:
31 203-c -
,
250,000 ,

$1

, ,
$'000
200
570
660
1430
300
400
280
980
450
1430
350
$'000
400
450
850
250
50
200
500
350
850
430
$2.80
78
200,000 $10,000 .
:
31 203- .
74.
36 .
i . 1 208- ,
90%- .
$200,000 10%- .
31 $40,000 .
$2,200,000 .
31 209-cu

$'000 $'000

$'000 $'000
2,120
4,110
200
65
6,495
1,990
1,800
210
4,000

,
- :
:
10%-
719
524
75
20
1,338
7,833
$1

560
328
2,000
2,000
2,900
888
4,888
1,500
500
1,955
6,900

e 10%-

230
3,955
160
40
230

475
228
200
472
60
174
27
703
7,833
733
4,888
:
()
79
.
vvlki () $400,000
.
, $80,000 . 1
.
,
.
10% .
$1 10%
:
()

.
$2,400,000 .
1 207- .

( $300,000).
, ,
.
()
31 209- -
, $25,000 .
25% r.
.
()
31 209- $55,000
.
. 10%- $40,000
( ) $15,000
.
()
()
:
31 209-
.
(20 )
( = 20 )
75.
27 .
1 200- 90%- $30

. $15
. 31 202-
:
80
Hidroks irkti
$'000
$'000
Aktivlr
Uzunmddtli aktivlr
Amortizasiya edilmi ilkin dyrl
Sintaks irktin investisiya
Digr investisiyalar, ilkin dyrl
26,400
30,000
1,000
57,400
16,200
6,000
22,200
9,500
7,200
300
$1

12%-

Sintaks irkti
$'000
$'000
4,000
1,500
0
17,000
74,400
5,500
27,700
10,000
49,600
59,600
5,000
6,300
11,300
4,000
6,000
6,700
4,100
0
5,200
700
4,500
10,800
74,400
10,400
27,700
:
()

$'000
, 1
200-
31 201-

31 202-

31 202-
$'000
$'000
15,000
(3,000)
(1,700)
0
(4,000)
(3,000)
(5,700)
6,300

( ) . ,
.
()
,
, .
81
()

$6 ;
.
()
$8 .

.
()
dil
,
. $6.70
.
()
()
$600,000
. 20%
.
- .
- .

$1,4 .
:
31 202-
.
(15 )
76.
45 .
1 206- 60%-
. $1 200,000
$1.75 .
$20,000 . 30 206-
:
82
30 206-c

$'000

,

-

$1

700
350
1,050
60
95
75
230
1,280

$'000
300
150
250
700
420
160
1,280

$'000
140
140
180
85
45
310
450

$'000
40
60
180
280
70
100
450
30 206-c

$'000
1,260
(644)
616
(248)
(130)
238
(28)
18
228
(113)
115

$'000
708
(426)
282
(42)
(84)
156
(12)
144
(54)
90
30 206-c

30 205-

$'000
150
115
(15)
250
$'000
120
90
(30)
180
83
:
()
,
$200,000 .
edil biln $160,000 .

,
.
.
()
$20,000

.
()
1 206- 75
. 30 206-
.
()
.
.
.
()
,
.
()
:
()
30 206-
,
( )
( :
).
(21 )
()

(,
),
.
(4 )
( = 25 )
77.
45 .
1 204-
75%- 40%- .
:
:
3 2
250 30 206-
$100 8%-
.
4 3
$1 ; 1 204-
$6 .
30 204-
:
84
zr
M

$000
75,000
(47,400)
27,600
(10,480)
17,120
(170)
16,950
(4,800)
12,150
$000
40,700
(19,700)
21,000
(9,000)
12,000
______
12,000
(3,000)
9,000
$000
31,000
(15,300)
15,700
(9,700)
6,000
______
6,000
(2,000)
4,000
lar :
()

:

$'000
20,000
25,000
Avadanlq

$'000
23,000
30,000
.
Avadanl ki 30 204-

$500,000 .
Avadanl .
()
1 203-
:
$1

$'000
20,000
5,000
18,000
$'000
10,000
4,000
7,500
$'000
5,000
2,000
6,000
()
$10
. $4
. 30 204-
- .
()
30 204-
$750,000
.
()
20 204- $5
.
.
()
dil
.
:
()
1 204- ,
.
(8 )
()
q 30 204-
.
(15 )
85
()
30 204-
.
(2 )
( = 25 )
. 3 - -
.
78. u 1 (6/05)
45 .
31 2005-
( )
:
$'000
:
,
( 1-3)
$'000
28,000
49,000
$'000
$'000
25,000
0
77,000
:
- ( 4)

( 4)

:

( $1 )

20,000
18,000
12,000
11,000
15,000
10,000
9,000
33,000
110,000
22,000
47,000
20,000
40,000
25,000
15,000
10,000
10,000
36,000
10,000
8,000
4,000
9,300
20,000
2,000
33,000
0
1,000
22,000
:

( 5)

20,000
0
25,000
71,000
:

$'000
$'000
12,000
5,000
4,000
1,500
1,000
9,000
4,000
17,000
110,000
23,300
5,500
7,000
4,200
13,000
47,000
11,200
40,000

1
1 1990- $25
.
86
2
()
1 2003- $2.80 ,
8 . 1 2003-
$12 .
()
()
dil
, .
$2.80 .
3
31 2005-
. 31 2005-
$24 .
4
.
5
()
20% ,
- .
()
31 2005- - $1,5
, - $1,2
.
()
31 2005-
$1,2 ,
$600,000 . 29 2005-
$600,000
. 2 2005-
.
()
31 2005-
n $800,000 d tkil edi.
6

.
k niyytinddirlr
.
r ,
,
. , ,
.
:
()
31 2005-
.
(20 )
()
()
()
, 6- .
(5 )
( = 25 )
87
79. (12/05)
45 .
80%-
.
. 1 2005- 35%-
. 30 2005-

:

( 1)

( 2)

$'000
150,000
(110,000)
40,000
(7,000)
(8,000)
25,000
6,280
(5,000)
26,280
(7,000)
19,280
$'000
100,000
(78,000)
22,000
(6,000)
(7,000)
9,000
0
(3,000)
6,000
(1,800)
4,200
$'000
96,000
(66,000)
30,000
(6,000)
(7,200)
16,800
0
(4,200)
12,600
(3,600)
9,000
1 2004-

30 2005-

30 2005-
$'000
122,000
19,280
$'000
91,000
4,200
$'000
82,000
9,000
(6,500)
134,780
(2,500)
92,700
(4,800)
86,200

1
.
25% .
-
:

$'000
20,000

-
$'000
2,000

-
$'000
3,000
,
.
2

.

. 8%
$20 . 30 2005-
.
3 n
88
1 1994
1 2005
$'000
8,400

$'000
7,200
i
. 1 2005-
.

, .
, ,
.
,
.
4

1 2005-
. ,
.
t ;
n
;
b ;
a ;
d
.

. ,
, , 50%-
. , ,
, 20%- , 50%-
.
:
()
30 2005-

.
.
(20 )
()

.
. ,
,
.
(5 )
( = 25 )
89
80. , , 1 (6/06)
45 .
.
31 31 2006 :

,

( 1 + 2)
:
- ( 3)
( 4)

:

:

:

( 4)

$'000
$'000
$'000
90,000
80,000
80,000
113,000
203,000
80,000
80,000
30,000
35,000
4,000
28,000
25,000
3,000
25,000
27,000
3,000
10,000
79,000
282,000
9,000
65,000
145,000
8,000
63,000
143,000
100,000
63,000
163,000
60,000
25,000
85,000
60,000
20,000
80,000
50,000
36,000
86,000
24,000
13,000
37,000
25,000
14,000
39,000
18,000
6,000
9,000
33,000
282,000
13,000
4,000
6,000
23,000
145,000
14,000
4,000
6,000
24,000
143,000
1
1 2004- $2.20 ,
n 45 .
27 - - ,
.
$15
. , 3 -
- ,
. :
90
()
, , $30 ,
$50 , , $30 ,
$39 . 1 2004-
. 1
2004- torpaq, tikili v 31 2006-
.
()
- $20
. -
$25 ,
$4 .
. 1 2004- 31 2006- .
()
1 2004- .
$3 .
,
, . 1 2004-
$600,000 .
, .
()
1 2004-

.
, , , 38 - - -
. 1 2004-
$10
10 .
()
dil
.
$26,900 .
2
1 2005- $1.40 10
.
. -
. 31 2006-
$1.60 .
.
3 -
31 2006- - $15
.
. $12 .
4

$5 ( 3). 30 2006-
, 30 2006-
. - .
5
()
$1 .
;
()

,
;
()
1 2004-
;
()
.
25%-.
91
:
()
31 2006-
. , ,
.
(21 )
()

il , () .

.
(4 )
( = 25 )
81. , , 2 (12/06)
45 .
30 2006- ,
-
:

$'000
125,000
(70,000)
55,000
(20,000)
9,000
(11,000)
33,000
(9,000)
24,000
$'000
100,000
(60,000)
40,000
(15,000)
5,000
(8,000)
22,000
(6,000)
16,000
$'000
90,000
(51,000)
39,000
(15,000)
4,500
(7,500)
21,000
(5,400)
15,600
60,000
16,000
(5,000)
71,000
56,000
15,600
71,600
-
1 2005-

30 2006-
110,000
24,000
(14,000)
120,000
92
()
1 2002- 80%- .
, ,
$35 . $25
$35 $12 ,
$16 avadanla . Avadanlq
1 2002- avadanl
.
()
1 2006- 75%-
. $27
.
. ,
1 2006- 15
.
()
, () () ,
.
dil
.
()
()
30 2006- ,
.
()

, 1 2006- 8%
$20 .
2

. 30 2006-
( 25%
):
$10 ;
( ) $3 .
30 2006- 30 2005-
:
- :
30/9/2006
30/9/2005
$'000
$'000
2,000
1,200
1,000
0
:
()
30 2006-

- . .
(20 )
()
s nn, ()
. .
(5 )
( = 25 )
82. u 2 (6/07)
45 .
- .
31 31 2007-
:
:
,
( 2)
:
- ( 3)
( 4)
$'000
$'000
$'000
125,000
32,000
157,000
85,000
85,000
75,000
75,000
33,000
43,000
30,000
30,000
28,000
31,000
93
(
$1 )

:

:

( 4)

11,000
87,000
244,000
10,000
70,000
155,000
9,000
68,000
143,000
70,000
55,000
125,000
50,000
44,000
94,000
50,000
28,000
78,000
50,000
35,000
85,000
25,000
12,000
37,000
22,000
17,000
39,000
25,000
9,000
34,000
244,000
17,000
7,000
24,000
155,000
20,000
6,000
26,000
143,000
1
1 2006- 40 .
.
.
1 2006- $6 ,
$2.40 . $800,000
. 31 2007-
.
dil ,
, .
31 2006-
, $35 .

. :
94
()
, $50 , $60
$30 , $38
. 1 2006-
(
). 1 2006- ,
31 2007- .
()
1 2006- dark ,
dark iddias qaldrm.
$5 . 2006-
$3
. ,
, .
, vermi .
31 2006
, .
, 1 2006- $3
.
()
1 2006-
. ,

.
31 2006-
, 38 - - .
1 2006-
$20 . hyat
,
.
, 1
2006- $15
20 .
()
,
.
2
1 2005- n 20
$1.60 . 1 2005-
$15 . lrin

. 1 2005-

.
3 -
31 2007- -
.
$20 , $16
. 25% .
4
( 3)
$5 $4
.
.
5
()

, .
()
25%-.
:
()
31 2007-
.
(21 )
()

50 , ()
. 31 2008-
31 2008-
.
$18,000,000 .
: S
.
(4 )
( = 25 )
95
96
97
1.
()
()
gt .
.
,

. :
/
;
,

.

,
.
, .
(, )

, .
,
, .
()
, ,
,

.

.
, , .
.
/
/ .

, .
()

.

.
(
).
-
.
:
98
i v
;
k
;
,
g ,

k
.

.
; - lr
da . I (
)
.
2.

. , v
.
,
, n

. ,
, in mvcud rait
.
ib
xara , , .
.
,

. , -
.
,
. ,
, . ,
i
.
, .

. ,
.
,

.
,
.
( )
. n in
.
,
.
. - ,
,

99
3.
()
,
,
d -

. ,
,
.
,
, ,
.

, .

,
- . ,
a
.
.

.
- (
) shmdarlarla aparlan mliyyatlar sasnda deyil,
.
.
, ( )
. ,
,
. ,
,
. , hmin
,
,
(n az ,
). ,

, .
()

.
, ,
.
, ,
.

,
- , ,
-
.
. ,
,
( ).
,
, .
100
, , .
, , n ,
.
/
- , -
( )
. .
,

.
, , 30 .
.

,
k .
,
. ,
.
, .
,
.

.
- , ,
, .
(
) .
Zmant aminlik

, ,
. , ,

( ) ,
.
()
()
,
,
, , .
- (
) ,
. $35,00012% 9/12
= $3,150 .
()
2-ci ilindn 5- lin kimi olan mddt

18 - -
50,000 ,
. 20%
8,000 10,000
. 5,000 ,
$5,000 4 = $20,000 ,
50,000 20,000 = 30,000 .
, 37 - ,
101

.
-
.
()
$192,00024 6 = 48,000 .
$240,000 24 6 = 60,000
. $240,000 - $60,000 = 180,000
(
) . ()- , .
, ,
$192,000 - $48,000 = $144,000. ,
.

.
4 -
- 1
-
() . -
1 2005-
, - .
Hesabat ilinin sonu 31 tarixiolan v - 1
- 31 2006-
.
-
faliyyt gstrn
.

. -
.
1 - , .
1 - -
. 1 2004- -
.
- -
,
(1 - , 28).
liyik:
()
()
102
-
:
()
31 2004-c il (- )
()
31 2005-ci il (
).
31 2005-
- .
5.
()
, 16 -
:
, .

. ,
s
.
()
()
$'000
Hesablanm amortizasiya
imal (($1,2m 80%)/20 il)
Mrkz (($4,8m 140%)/40 il)
Cnub ($2,25m/30 il)
48
168
75
291
Tkrar qiymtlndirmdn zrr

(20% $1,2m)
240
()
Yanvar 20X0-cu il tarixin
Amortizasiya
yenidnqiymtlndirm
Xalis
balans dyri
$'000
$'000
$'000
960
48
912
Mrkz
6,720
168
6,552
Cnub
2,250
75
2,175
9,930
291
9,639
imal
1 200-u 1,2 .
, 10 istifad mddtinin 40
olduunu .
mddt 30 20 .
,
.
1,920 (6,720-4,800)

1 - -
.
6.
16 - , (, )
. -
, . ,
. 16 -
.
, ,
.
, u i

.
,
103
. ,
.

16 - , (
) . ,
. ks ,

.
.

.
,
, .

.

.
.
. , ,
. ,
.
7.
()

, , ,
.

, .
() , ,
,
.
40 -
. 40 - ,
: .
,
.

16 - -
. ,
.

.

.
104
. ,
.
,
,
.

.

, .
()
30 203-
()
kin dyr/
qiymtlndirm
$'000
Uzunmddtli aktivlr
Torpaq, tikili v avadanlqlar:
A ilkin dyr (2 illik amortizasiya)
nvestisiya mlkiyyti:
B yenidnqiymtlndirm
C yenidnqiymtlndirm
Ylm
amortizasiya
$'000
Balans
dyri
$'000
150
144
145
150
145
150
30 203-
()
Amortizasiya: mlak A (150/5 il)
B nvestisiya mlkiyytinin daltli dyrind artm (180 - 145)
C nvestisiya mlkiyytinin daltli dyrind azalma (140 - 150)
$'000
3
(35)
10
.
,
( )
.
(200,000 )
.
8.
()
()

.
,
.
(
) (

) .
36 - ,

, .
, -

. kimi, -
- . ,
,
.
105
()
, ,
. (, dlnm)
(,
).

:
(1) . ,
. -
,

;
(2) (
)
( )
dlnm ;
(3)
;
(4)
, -
(,

.
, , );
(5) ;
(6) ;
(7) (,

);
(8)
.
()
()

(
, )
. 3 -
yin
n . 12
() .

. , ,
, 7 5 b .
1
.

( avadanla
) , . Av

.
, .
()
106
, ,
500,000
.

.
.
.
400,000 , ,
. 245,000 400,000
, ,
. 5,000
250,000 ,
245,000 ,
245,000
.
()
31 201- -
,
- . , 75,000
-
. 31 202-
- .
-
, 10,000 ,
150,000 dyrind .
, 135,000 (120 + 75 + 80 + 10 - 150)
. 31 202- 80,000
- . 38 -
, 80,000

. 31 202 80,000 -
. .
()

:
- (
);
;
;

. 130
(370 240) d:
Qudvil
Franizann ilkin dyri
Brpa edilmi nqliyyat
vasitlri (ilkin dyrl)
Avadanlq
Digr xalis aktivlr
lkin dyr
$'000
80,000
50,000
90,000
100,000
50,000
370,000
Dyrdn dm
$'000
(80,000)
(20,000)
--(20,000)
(10,000)
(130,000)
Yeni dyr
$'000
--30,000
90,000
80,000
40,000
240,000
. .,

. 30
( )
avadanlq .
107
9.
()
-
.
.
.

.
.

.
()
()
() - .
, .
,
.

.
()

.
l
1
2
3
4
5
6
7
8
9
10
Cmi
Uzunmddtli
artm tempi
+2%
-1%
-7%
-16%
-30%
Glck pul
vsaitlrinin
hrkti
$'000
600
660
710
755
790
806
798
742
623
436
Diskontladrlm
dyrin msal
(faiz drcsi 10%)
0.90909
0.82645
0.75131
0.68301
0.62092
0.56447
0.51316
0.46651
0.42410
0.38554
Diskontladrlm
glck pul
vsaitlrinin hrkti
$'000
545
545
533
516
491
455
409
346
264
168
4,272
(5 . ) (4,272 . )
(3,2 . ) dil .
5 . 4,272 . = 728,000 t. 4,272 . .
10.
()
() :
:
108
a
;
a
;
m , ;
b , ,
;
f ;
a .
;
a ;
g , ;
f dlnm ;
y ;
a
;
r .
()
36 - - ,
, .
.
.
,
.
,
,
.
,
a .
,
.

.

.
()
:
() -
.

Balans dyri
Xalis sat qiymti
stifad dyri (100,000 3, 10%-l diskontladrlr)
$m
290,000
120,000
248,600
41,000 (290,000 248,000)

.
() 1 208-
109
Qudvil (230 - 190)

Qeri-maddi aktivlr
Minik vasitlri
Mxtlif xalis aktivlr
1.1.X8
$'000
40
30
120
40
230
Dyrdn dm zrri
$'000
(15)
(30)
(45)
1.2.X8
$'000
25
30
90
40
185
. 15,000
.
1 208-
1.2..8
Qudvil
Qeri-maddi aktivlr
Minik vasitlri
Mxtlif xalis aktivlr
$000
25
30
90
40
185
$000
(25)
(5)
(30)
1.3..8
$000
25
90
40
155
30,000 .
(185-30) (150) .
. -
, .
11. 1
()
1 2 , 16 - -
. ,
. ,
, -
,
.

.
3, ,
40 - .
.
16 -
.
, .
( ) .

. ,
s .
()
. 16 -
, ,
. . , 2 ( )
, 1 ( )
.
1
,
110
.
, 1
30 2005- 30 2006-
( )
.
2
, ,
.
mlakn .
36 - -
.
, 30 2005-
1
. 30 2006- 2
.
1 . 2
1
. 1

.
3
.
, .
, 1,5 (30 2005-
) 1 (30 2005-
)
.
()
, 16 - - ,
,
10 .
10 15
. 1 2005-
. ,
37 - - ,
.
37 - , 6,945
($15 x 0.463) .
16 - , nin ,

. 6,945 ,
10 .
.
.
30 2006-
:
56,945,000 (($50 + $6,945 ) 10). ,

;
d 556,000 ($6,945 x 8%).

, .
30 2006-
:
t, 51,250.5 ($56,945 x 9/10).
111
, ;

()
7,501 ($6,945 +
$556,000). , .

. 2 -
(,
) .
(1 2005) .
1 2007- ,
,
.
.
46,080
(50 x 500 x 0.96 x 0.96 x $2). .
.
12. 2
1
31 2007-ci

mliyyat xrci: Amortizasiya (Qeyd 2)
Maliyy xrclri: Diskontladrma mddtinin azalmas
(1,360 5% 10/12) (Qeyd 3)
$'000
1,694
57
31 2007-ci
$'000
Uzunmddtli aktivlr:
lkin dyr (Qeyd 1)
xlsn: Ylm amortizasiya (Qeyd 2)
Demontaj v brpa etm msrflri zr qiymtlndirilmi
hdlik (Qeyd 3) (1,360 + 57)
13,260
(1,694)
11,566
1,417
1
avadanln :
sas materiallar
ilr mk haqq xrclri (1,200 x 8/12)
Sair qayim msrflri
Knar mslhtilr dnilr
Demontaj v brpa etm msrflri (2,000 x 0.68)
$'000
10,000
800
600
500
1,360
13,260
, 16 - -
. . avadanln
.
300,000 .
,
( ,
37 - ) .
112
2
:
$'000
625
1,069
1,694
sasl tmir tlb edn element (3,000 10/12)

Sair (10,260 1/8 10/12)
Avadanlq 16 - -
.
3
37 - -
. 1 2006-
. .
2
.
, i i
.
5 - - .

.
.
5 - ,
.

31 2006- ( )
.
14,76 ( ).
16
1,24 . 15,5
. 500,000
.
.
31 2007-
15,55 ( : 16,1
550,000 ). 15,5 ,
.
30 2007- . , ,
,
10 -
.
31 2007- ( )
Qiymtlndirm
Hazrk tarixdk amortizasiya (8,000 1/25 9/12)
$'000
15,000
(240)
14,760
113
13. e
, :
31.12..2-
,
(1/15 $12,000)
800
31.12..2- ,

1.1.X2-ci il tarixind xalis balans dyri

lavlr
l rzind amortizasiya
Silinmlr
31.12.X2-ci il tarixind xalis balans dyri
31.12.X2-ci il tarixin
lkin dyr
Ylm amortizasiya
Xalis balans dyri
31.12.X1-ci il tarixin
lkin dyr
Ylm amortizasiya
Xalis balans dyri
Mlkiyytd olan
aktivlr
$
XXX
XXX
(XXX)
(XXX)
XXX
card olan
aktivlr
$
11,200
XXX
(XXX)
XXX
12,000
(1,600)
10,400
XXX
(XXX)
XXX
12,000
(800)
11,200
(800)
______
10,400
:
Spidipeyr
(H1)
$
31.12.X2-il tarixind bitn hesabat ili n
mnft v zrr haqqnda hesabata dair qeyd
Maliyy xrci
Maliyy icarsi il bal maliyy xrclri
Kannipeyr
(H2)
$
864
784
7,860
8,340
1,140
1,332
31.12..2-
1.

(3) ( 3)
2.

( 3)
( )
3.
:
:
Bir il rzind
Bir ildn ox, be ildn ox olmayaraq
Be ildn ox
Mcmu hdliklr
xlsn glck maliyy xrclri (4,032-1,008)/(4,032-896-784)
Maliyy icarsi zr hdliklrin diskontladrlm dyri
114
864
2,004
8,016
2,004
12,024
3,024
9,000
2,004
8,016
2,004
12,024
2,352
9,672
:
Bir il rzind dnilmli olan
Bir ildn sonra dnilmli olan
4.
1,140
7,860
9,000
1,332
8,340
9,672
1,140
6,000
1,860
9,000
1,332
6,448
1,892
9,672

Bir il rzind
Bir ildn ox, be ildn ox olmayaraq
Be ildn ox
1.
lkin dvr zr cmi maliyy xrclri

dnilmli olan mcmu icar haqlar (8 x $2,004)
Aktivin daltli dyri
Cmi maliyy xrclri
$
16,032
(12,000)
4,032
7 .
7 = (7 8)/2 = 28
2.
= 4,032
= 36
115
14.

Xrclr (qeyd 1)
Maliyy xrclri (qeyd 2)
20X3
$
X
1,171

Uzunmddtli aktivlr
Torpaq, tikili v avadanlqlar (qeyd 3)
Uzunmddtli hdliklr
Borc hdliklri
Maliyy icarsi zr hdliklr (qeyd 4)
Cari hdliklr
Maliyy icarsi zr hdliklr (qeyd 4)
dnilmli olan maliyy xrclri (H2)
20X3
$
X
$
X
51,033
X
$
X
7,537
1,171
X
1.
Mlkiyytd olan aktivlrin amortizasiyas

Maliyy icarsi il saxlanlan aktivlrin amortizasiyas
Avadanlq v manlarn icarsi - mliyyat icarsi
Sair xrclr
116
20X3
$
X
6,157
10,000
X
X
2.

$
dnilmli olan maliyy xrci maliyy icarsi (H2)
3.
1,171

Mlkiyytd olan
$
4.
car
$
1 yanvar 20X3-c il tarixin ilkin dyr
lavlr
61,570
31 dekabr 20X3-c il tarixin ilkin dyr
61,570
1 yanvar 20X3-c il tarixin ylm amortizasiya
l rzind amortizasiya
6,157
31 dekabr 20X3-c il tarixin ylm amortizasiya
6,157
31 dekabr 20X3-c il tarixin xalis balans dyri
55,413
1 yanvar 20X3-c il tarixin xalis balans dyri

31 203-
:
Bir ildk
ki ildn be ildk
Be ildn ox
xlsn: glck illr aid edilmi faiz dnilri
Bir il rzind dnilmli olan (H3)
Bir ildn sonra dnilmli olan (H3)
$
12,000
48,000
15,000
75,000
16,430
58,570
7,537
51,033
58,570
1.

Aktivin ilkin dyri
Faydal istifad mddti
Hesablanm amortizasiya
2.
$
61, 570
10 il
$6,157
117
Nad qiymt
1 oktyabr 20X3-c il tarixind dni
Oktyabr-dekabr 20X3-c il zr faiz (2%)
31 dekabr 20X3-c il tarixin qalq
1 yanvar 20X4-c il tarixind dni
Yanvar-mart 20X4-c il zr faiz (2%)
31 mart 20X4-c il tarixin qalq
1 aprel 20X4-c il tarixind dni
Aprel iyun 20X4-c il zr faiz (2%)
30 iyun 20X4-c il tarixin qalq
1 iyul 20X4-c il tarixind dni
yul sentyabr 20X4-c il zr faiz (2%)
30 sentyabr 20X4-c il tarixin qalq
1 oktyabr 20X4-c il tarixind dni
Cmi dnil 26 $30,00 =
Nad qiymt
Cmi faiz dnii
3.
$
61,570
(3,000)
58,570
1,171
59,741
(3,000)
56,741
1,135
57,876
(3,000)
54,876
1,098
55,974
(3,000)
52,974
1,059
54,033
(3,000)
51,033
78,000
(61,570)
16,430

31 dekabr 20X3-c il tarixin qalq (faiz xlmaqla)
xlsn: cari hiss (12,000 - (1,171 + 1,135 + 1,098 + 1,059)
oktyabr 20X3-sentyabr 20X4c illr n faiz
Txir salnm hiss
$
58,570
7,537
51,033
15.
()
()
17 - - .

118
(1)

trr.
(2)
,

n ( ,
). ()
(
).
(3)
i ,

.
i ,
.
(4)
(5)

.
i
.

(1)
(2)
,

.
()

.
:
()
(1)

. 17 - - ,
,
.
(2)
.
, , , .

,
.
(3)
,
90%- s 75%-,
, , 17 - -
.
(4)
,
,
.
(5)
, /

- .
(6)
, ,
, ir.
(7)

.
,
-

. ,
,

.

.

()

.
, .
119
, 65
. 100
(198 -98)
(10 ) , 10
.
, , 24

.

.

(
12 ).
()
Avadanl
, ,

($43,5 + ($43,5 2,49))= $15,182, ,
$152 ). .
,
.
17 - - ,
,
. 100
(52 ) 4 12
.
152 .

. , , 4 .
16.
:
:
: 17 209-
:
()

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,

.

:
120

. , ,
, , , ,
. .
,
()
90%- ,
.
,
?
, ,
.
?
,
. ,
.

?
,
.

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:
?
. ,

.
bilr?
, ,
il bilr (, ).
?

z . ,
; , gln .
()
17 - -
, .
17 -

( 90%-ni
).
:
b 20,000 ;
, 15,000
, ;
-
. 10%- .
121
()
- l nin (92,711 ) 100,000

, 90%- .
,
, 17 - -
.
92,711 (
).

-
. (17 - -
s ) - 90%-
,
.
. 17 -

. ,
.
,
.

, , - 90% .
, -y ,
- . ,
,
.

,
.
.
()

( ) .
, ,

.
,
(, ). ,

.
, ,
(, ). ,

.
(d)
122
( )
. -
.

.

.
,
.

.
lav izahat
.
.
:
,
;
du;
:

(e)
,
.

.

:
1 ;
1 5 ;
5 ;

.

.
.
17.
()

.
. ,
.
123

(, ),
t . , ,
.
:
,
;
, ,

.
,

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()
124

tez-tez .
:
()

, ,
.
s ,
,
. 17 - -
.
,
i . ,

, .

.
()
.
- ,
,
. - .
.
,
.
, ,
. .

.
.
, , d .
, .

.
()
,
, .
, ,

.
.
. , avadanl
.
avadanl
. ,
,

, (
).
()
: l .
()
31

Daxilolmalar
Satn maya dyri
Mcmu mnft
20X7
15,000
(12,000)
3,000
20X8
0
0
0
20X9
25,000
(19,965)
5,035
Cmi
40,000
(31,965)
8,035
209- 15
10% ( ).
31
20X7
0
0
Mal-material ehtiyat
Kredit
()
20X8
0
0
20X9
0
0
31 TARXND

Daxilolmalar
Satla bal xrclr
Mcmu mnft
Faiz (10%-l ylm)
Xalis mnft (zrr)
20X7
0
0
0
(1,500)
(1,500)
20X8
0
0
0
(1,650)
(1,650)
20X9
25,000
(12,000)
13,000
(1,815)
11,185
Cmi
25,000
(12,000)
13,000
(4,965)
8,035
31
Mal-material ehtiyat
Kredit
stgl ylm faiz
31 mart 20X9-cu il tarixind geri dnilmi
20X7
12,000
15,000
1,500
20X8
12,000
15,000
3,150
20X9
0
15,000
4,965
19,965
(19,965)
0
()- ,
31
207- , 2009-
. , 208-
, . ,
-
,
.
, ()- (
), 207 208- , 209-
; . ,
. ()-
. - , (
) . ,
.
125
18. 3
()

17 - ,
: . 17 - -
n .

. ,
. 17 - - ,

.
17 -
:
i
;
i ,

;
i ;
i
;
i ,
;
s
;
i
.

.

. ,
, ,
.
.
,

.
.
.
()

1.
r.

. ,
, .
, ,

. d 180,000
kimi .
126
,
.
2. avadanl
. lik
.
:
2,4 ,
.
. 400,000
.
.
, , 2,4 10%
240,000 .
, 2,4
400,000 .
di.
:
l
1
2
Ilkin
balans
$'000
2,400
1,880
Maliyy
xrci
$'000
240
188
dnilmi
pul vsaiti
$'000
(760)
(760)
Son
balans
$'000
1,880
1,308
1- 1,880,000
572,000 1,308,000
.
()

,
.
17 - -
.
,
, . ()-
.
.
,
. - , onun
,
.
.
, ,
.
, .
127
19.
()

. , ,
.
,
.
, ,
, . ,
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.
,
.
.
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.

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.
,
. , :
()
(,
) ;
()
, ()
.

, ,
.
()
()
128
, ()
.
, , , ,
;

, -
. r;
,
. . ,
40,000 .
, -
:
()
l
;
m ( ) ;
m ( ) ;
b ;
l / ,
;
-
.
10,000 - 31 201-
.
.
6,500 - 38 - - -
. -

.
(, , , .)
.
.
-or
.
20.
()
, 38 -
.
()

,

.
()
/
,
dn .
,
.
()
()
()
lr , -
;
()
()
,
;
()
i. ,
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()
38 - - -
,
.
129
()
()
38 -
. , ,
( )
( )
.
()
,
.

.
m
()
- ( )
,
.
()
, istifad mddti 20 ,
- .
()

, ,
.
()
()

.
()
()
()

(, )?
()
()
21. -
- 2
,
- 2
,
.
, -
-
.
- 38 - , -
. :
, , .
,
-
.
38 - (63- ) n,
130
- .
-
- .
22. 1

$ milyon
Epsilonda buraxlm shmlrin bazar dyri (H1)
rti dnilrin diskontladrlm dyri (H2)
Satnalmann mcmu ilkin dyri
xlsn: alnm myyn edil biln xalis aktivlrin
daltli dyri
Kappann maliyy vziyyti haqqnda
hesabatnda gstriln mbl
Mtrilrl mnasibtin daltli dyri
$ milyon
1,500
100
1,600
1,200
100
Satnalmadan yaranan qudvil
(1,300)
300

3 - - ,
1- .
, ,
3 - -
.
,
32 - . 32 - -
.

lrin .

.

- 38 - - - ,
.
, ()
.
(1)

3/2 100 $10 = $1,500
(2)

100 $1,21 = 121
$121 1/1,102 = $100
131
23.
()
30 207-

A
Cmi
$'000
$'000
$'000
$'000
Mtrilrdn alnacaq mumi mbl (Qeyd 1)
80
80
Debitor borclar (Qeyd 2)
Mtrilr dnilck mumi mbl (Qeyd 1)
(25)
(45)
(70)
A
$'000
B
$'000
C
$'000
Mtrilrdn alnacaq v ya onlara

dnilck mumi mbl
Mqavil il bal kilmi msrflr
Zrr xlmaqla tannm mnft
xlsn: bu tarixdk verilmi aralq hesablar
500
120
620
(540)
80
550
(100)
450
(475)
(25)
320
35
355
(400)
(45)
2
A
$'000
Debitor borclar
Bu tarixdk verilmi aralq hesablar
xlsn: ld edilmi pul vsaitlri
()
540
(540)
-
B
$'000
475
(475)
-
C
$'000
400
(400)
-
30 207-

Glir
Xrclr
Gzlniln zrr
Mcmu mnft/(zrr)
A
(H1)
$'000
600
(480)
120
Mqavil
B
(H2)
$'000
500
(550)
(50)
(100)
C
(H3)
$'000
350
(315)
35

$'000
Mnft v zrr haqqnda hesabat

Glir (60% 1,000)
Xrclr (60% 800)
Mcmu mnft
2
132
600
(480)
120
$'000
Glir (50% 1,000)
Xrclr (bu tarixdk kilmi btn msrflr)
Gzlniln zrr
Mcmu mnft
3
500
(550)
(50)
(100)
24.
()

$'000
Aktivlr
Tikinti mqavillrin gr mtrilrdn
alnacaq mumi mbl
(Lozanna) (H3)
hdliklr
Tikinti mqavillrin gr mtrilr
dnilck mumi mbl
(Srix v Bern) (H3)
MNFT V ZRR HAQQINDA
HESABATDAN IXARI
Glir (700 + 1000 + 1,200) (H1)
Satn maya dyri (630 + 1,100 + 960) (H1)
Mcmu mnft
Ehtimal olunan glck zrr (Bern) (H1)
160
140
2,900
(2,690)
210
(100)
110
1
Cmi
mqavil
Srix
Glir
Satn maya dyri
Mcmu mnft
Bern
Glir
Satn maya dyri
Mcmu mnft
$'000
2,000
(1,800) (H2)
200
2,000
(2,200) (H2)
(200)
Tamamlanma
mrhlsi
%-l
$'000
35%
50%
Ehtimal olunan
glck zrr
Lozanna
Glir
Satla bal xrclr
Mcmu mnft
2000
(1,600) (H2)
400
60%
Mnft v zrr
haqqnda hesabatda
gstriln dyrlr
$'000
700
(630)
70
1000
(1,100)
(100)
(100)
(200)
1,200
(960)
240
133
( )
$'000
1,800
2,200
1,600
Srix (640 + 1,160)

Bern (1,100 + 1,100)
Lozanna (1,000 + 600)
3

Tannm mnft (mnft v
zrr haqqnda hesabat)
xlsn: aralq hesablar
()
Srix
640
Bern
1,100
Lozanna
1,000
70
710
(800)
(90)
(200)
900
(950)
(50)
240
1,240
(1,080)
160

.
,

.
,
.
(
), ,
.

, , . ,
, .

(
, ) .

. , ,
.
,
.
25.
()

31 mart 20X6
$m
160
(128)
32
Glir
20% 800
Satn maya dyri (H1)
Mnft
31 mart 20X8
Glir (H2)
Satn maya dyri (H1) (555 + 6 - 264)
Dzli zr msrflr
Mnft
134
$m
373
(297)
(20)
56
31 mart 20X7
$m
(40% 800) - 160
160
H1 (264 - 128)
(136)
24
31 mart 20X9
$m
(H3)
209
(H1) (764 + 4 - 555)
(213)
Zrr
(4)
()
20X8
20X9
$m
$m
$m
800
800
800
800
100
100
Mqavilnin qiymti
800
800
900
900
Baa atm ilrin razladrlm dyri
136
280
630
900
Mqavil zr glir
Knarlama
Tamamlanma mrhlsi (%)
20X6
20X7
$m
17%
35%
70%
100%
:
11 -
.

, . () ()
.
31 206- 17% ,
, 20%
. () 206- 32
.

( ) , ,
,
.
lkin mqavilnin dyri

Knarlama
Satn maya dyri
Ehtimal olunan msrflr:
ilkin mqavil zr
knarlama zr
Tamamlanma mrhlsi (%)
20X6
$m
128
128
640
640
20%
20X7
$m
264
264
660
660
40%
20X8
$m
507
48
555
660
80
740
75%
20X9
$m
680
84
764
680
84
764
100%
.
.
2 208-
lkin mqavilnin 75%-i v knarlama (800x75% + 100)
16 milyon dollar (2% 800) hvslndirm dniinin 75%-i
20X8-ci ild msrflrin artmas
xlsn 20X6/20X7 zr tannm glir
$m
675
12
6
693
320
373
135
3 2009-
lkin mqavilnin 100%-i v knarlama (800 + 100)
Crim mddas (1% 800)
Msrflrin artmas
xlsn 20X6/20X7/20X8 zr tannm glir
$m
900
(8)
10
902
(693)
209
26.
()
()

,
.
-
,
.
digr

. ,
, ,
.

.

.

.

.
, s
, .
-
.
, ,
, mddtini
.
()

37 - - ,
:
(1)
(2)
,
;
(3)
(4)
,
.
136

.
. (,
, nfuzu
).
37 - -
.
,
.
.
37 -
.
,
.
()

()

.
37 - - ,
.
,
; ,
.

,
16 - - .
.
1,231
()
( )
.
. 37 - - ,

.

.

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:
(1)
(2)
. ,

.

; 27
.
()
37 - -
.
, . (

,
). 135
, bu
.
137
,

k .
,
. ,
. 37 - -
2
.
27.
()
mk haqq xrclri (2,500 x $ 25,000)
dnilmli olan bonus (H1)
llik mzuniyyt (H2)
ilr qsamddtli dnilr
$'000
62,500
202
685
63,387
Bonusdan vvlki mnft

xlsn: Bonus
Bonus dniln mnft
$'000
4,250
(y)
4,250 - y
() = 0.05 (4,250 - )
= 212,5 0,05
1,05 = 212,5
= 202,4
2
()
25,000 2,500 4 /365 = 684,932

Cari xidmt xrci
Faiz xrci (H1)
Kemi xidmt xrclri
Plan aktivlri zr gzlniln mnft (H2)
Tannm aktuar mnftlri (H3)
Mnft v zrr haqqnda hesabatda xrc
$'000
3,750
4,500
0
(5,720)
(40)
2,490
dnilr zr hdliklrin xalis diskontladrlm dyri

Plan aktivlrinin daltli dyri
Tannmam aktuar mnftlri (H3)
Maliyy vziyyti haqqnda hesabatda aktiv
138
$'000
44,000
(64,170)
(20,170)
9,660
(10,510)
()/
$'000
(1,000)
2,490
(12,000)
(10,510)
Dvrn vvlin xalis aktivlr (45 - 52 + 6)

Mnft v ya zrrd tannm xrc
Ayrmalar
Dvrn sonuna xalis aktiv

$'000
45,000
4,500
3,750
(8,000)
(1,250)
44,000
Cari dvr keirilmi

10%-l faiz xrci
Cari xidmt xrci
dnilmi pensiyalar
Aktuar mnfti (saldo rqmi)
Gln dvr keirilmi aktuariy sasn
2

$'000
52,000
5,720
12,000
(8,000)
2,450
64,170
Cari dvr keirilmi

11 %-l gzlniln mnft
Ayrmalar
dnilmi pensiyalar
Aktuar mnfti (saldo rqmi)
Gln dvr keirilmi aktuariy sasn
3
/
$'000
Dhliz limiti, aadaklardan n byy
Cari dvr keirilmi hdliklrin 10%-i
(10% x 45,000)
Cari dvr keirilmi hdlik aktivlrinin 10%-i
(10% x 52,000)
Dhliz limiti
Tannmam aktuar mnfti, cari dvr keirilmi
Mnft v ya zrrd tannm glir
(6000 - 5200)/20 il
l rzind istiqrazdan glir
l rzind aktivlrdn glir
Tannmam glirlr, gln dvr keirilmi
$'000
4,500
5,200
5,200
6,000
(40)
1,250
2,450
9,660
28.
()
()
:
(1)

. ,

,
.

li
.
139
(2)

. ,
, , .
,
.
(3)
? ,
?
, ,
, ,
, o ?
(4)
(5)
, ,
? ,
?

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.
(6)
? ,
,
.
(7)

?

inmlidir.
. .
()
19 -
.

. .

.
i ,

.

:
(1)
(2)
.

10%- ,
.
.

.
19 -
. 10%- ,

140

. ,
,
.
()
31 201-ci L
hdliklrin aktuar qiymtlndirilmsi
Pensiya plannn profisiti
Tannmam aktuar mnftlri (H1)
Xalis plan aktivi
$m
2,950
(2,000)
950
(692)
258

.

Cari xidmt xrci
vvlki xidmt xrci
hdliklr zr faiz
Tannm aktuar mnfti (H3)
Plan aktivlri zr mnft
$m
70
25
230
(5)
(295)
25

Dvrn vvlin aktiv
Dvrn sonuna hdlik
Dvrn vvlin profisit
Tannmam aktuar mnfti
Dvrn vvlin xalis profisit
Mnft v zrr haqqnda hesabatda xrc
Ayrmalar
Xalis son profisit
$m
1,970
(1,500)
470
(247)
223
(25)
60
258
(1)
1 iyun 20X0-cu il tarixin tannmam aktuar mnftlri
hdlik zr aktuar zrri (2000 1500)
Plan aktivlri zr aktuar mnfti (2950 - 1970)
l zr xalis ayrmalar (H2)
Tannm aktuar mnfti
31 may 20X1-ci il tarixin tannmam aktuar mnfti
$m
247
(500)
980
(30)
(5)
692
(2)
Ayrmalar
Mnft, xalis yazl
Aktuar mnfti
$m
60
(25)
(5)
30
(3)
10%- 1,500 10%- 1,970 10%-
.
141
Xalis tannmam glir

10%-lik dhliz (10% $1,970)
10 il zr amortizasiya (50/10)
$m
247
(197)
50
5
29.
()

, 19 -
.
, , .

. ,
, .
()

, .
, , nti
. , (,
) nti (
) , .

, , , .

:

(, , , )
:
()
h ;
()
()
h ( );
()

( ) .
,
, () ()-
:
()
()
:
;
;
.
142
()
c ;
()
f;
()
()
p ;
()
t ;
()
t ;
()
s .

Plan hdliyinin xalis diskontladrlm dyri
Son xalis hdlik
(aktuar dzlilri xlmaqla)
Tannmam aktuar zrrlri (H1)
Maliyy vziyyti haqqnda hesabatda
tannm mcmu hdlik
31 mart
2003
2004
2005
$'000
$'000
$'000
62,000
64,000
66,000
(84,000) (96,000) (108,000)
(22,000)
11,000
(11,000)
(32,000) (42,000)
11,140
13,320
(20,860) (28,680)
ILAR
2003
$'000
Cari xidmt dyri
(6,000)
Faizd dyiiklik (H1)
(7,000)
Plan aktivlri zr gzlniln glir
3,000
l rzind tannm aktuar mnftlri/(zrrlri)
0
Mnft v zrr haqqnda hesabatda tannm mbl (10,000)
31 mart
2004
2005
$'000
$'000
(6,400)
(6,500)
(7,560) (7,680)
3,200
3,500
(3,400) (1,540)
(14,160) (12,220)
lin vvlin tannmam zrrlr

Dhliz limitindn artq mbl
l rzind faktiki zrrlr (H3)
2003
$'000
5,000
0
6,000
(10,000)
31 mart
2004
$'000
11,000
(3,400)
3,540
11,140
2005
$'000
11,140
(1,540)
3,720
13,320
2003
$'000
7,000
31 mart
2004
$'000
8,400
2005
$'000
9,600
7,000
6,000
8,400
6,200
9,600
6,400
Dhliz limiti
Aadaklardan daha byk olann 10%-i
Dvrn vvlin plan hdliklri
Dvrn vvlin plan aktivlri
143
Aktuar dzlilri xlmaqla, dvrn

vvlin xalis hdlik
Plan aktivlrinin dvrn vvlin bazar dyri
Plan hdliklrinin dvrn vvlin
diskontladrlm dyri
Dvrn vvlin xalis hdlik
Mnft v zrr haqqnda
hesabatdan mnft
xalis yazl (aktuar dzliindn vvl)
Plana ayrmalar
Aktuar/(zrr) saldo rqmi
Son hdlik
2003
$'000
31 mart
2004
$'000
2005
$'000
60,000
62,000
64,000
(70,000)
(84,000) ( 96,000)
(10,000)
(22,000) (32,000)
(10,000)
4,000
(6,000)
(10,760) (10,680)
4,300
4,400
(3,540) (3,720)
(22,000)
(32,000) (42,000)
4
, il ki
in :
31 2003
70,000 10% = $7,000
31 2004
84,000 9% = $7,560
31 2005
96,000 8% = $7,680
30.
$
15,000,000
(3,979,500)
(9,300,000)
1,720,500

(15,000,000 7% 3,79)
(15,000,000 0,62)

(13,279,500 10%) (1)
1,327,950

: 7%-
:
:
13,279,500
1,327,950
(1,050,000)
13,557,500
144
1,720,500
1.1.0-u
1- (10%)

2- (10%)

3- (10%)

4- (10%)

5- (10%)

13,279,500
1,327,950
(1,050,000)
13,557,500
1,355,750
(1,050,000)
13,863,200
1,386,320
(1,050,000)
14,199,520
1,419,952
(1,050,000)
14,569,472
1,456,947
(1,050,000)
14,976,419
23,581
15,000,000

15,000,000
13,279,500
1,720,500
1.1.0-

1,327,950
1,327,950
1-
1,050,000

1,050,000

31 205- :

1,720,500

3,750,000

15,000,000

12,790,500
15,000,000
15,000,000
1,720,500
1,720,500
31.
()

. 32 -
, a
lmr. 39 - ,
. ,
.
. 7%
200- 75,000 .
75,000 40,000

31 200-u 1,035,000 .
()

, ,
() . 32 - - ,
() .
,
. ,
.

. /
.
145
32. X
()

:
()
()
()
()
,
()
.
()
()
, , ,
() .
()

() , , .
, , , . 39 -
.
()
.
()
()
,
.

:
32 - .
, .

.
. , .
: 39 -
.
()
()
:
()
() yazlr

()
. ()

.
()
()/ ,
-y ( ) yazla bilr.
() -,
.

()
.
()
146
()

.
t ()
. ,
.
()
.
,
.
()
() -
.
() - ,
.
()

39 - - , ,
.
(
), s
.
,
( $6,000
$3,460).
($4,000).

.
mald.
.
,
($3,400).
-
.
.
,
,
. ()
.
33.
: 32- - ,
,
.
.
, 6%
31 2007-
.
32 - - , :
i , ;
9% .
147
:
$
1,000,000
923,860
76,140
.
31 2005-
:
947,007 .
34. 2
()

: 32 - - ,
,
. 32 - - , ,
.
,
10% ( )
. , :
$468,30
500 468,30
, 31,7 .
31,7 .
:
148
31 2006-

$'000
468,300
$'000
46,830

$'000
(40,000)

$'000
475,130
31 2006- 475,13 , .
()

, : 32 -
- .
: 39 - -
.
39 - - ,
, .
2006- .
31 2006-
.
39 - -
1,5 .
. , ,
,
.
,
. ,
.
. ,
, . ,
( ) .
35.
206-c L
(1)
(2)*
$'000
186
252
438
()
, , 12 -
e
.
149

$'000
30 206-

:
1 205-

1,185
405
290
695
(174)
: v (25%)

@ 28%=
2
$'000
(521)
664
186

$252,000 ([$1,500,000 - $600,000] 28%)
: 12 - - (20- ) ,
,
.

.
36.
()

$'000
27,600
4,000
300
900
32,800
(2,688)
30,112
9,034
30.09.8-
: (20,000 20%)

(1)
: (2)
30%-
()
/
30.09.7- :
Avadanlq
$'000
$'000
$'000
16,000
4,500
20,500
(9,600)
(2,700)
(12,300)
6,400
1,800
8,200
16,000
4,500
20,500
(9,250)
(4,500)
(13,750)
30.09.7-ci il
30.09.7-

6,750
(350)
6,750
1,800
1,450
20%- $1,450,000 : $290,000

($1,450,000 20%).
30.09.8-
150
Avadanlq
30.09.8-

30.09.8-
$'000
20,000
(13,600)
6,400
20,000
(11,938)
8,062
(1,662)
$'000
4,500
(3,600)
900
4,500
(4,500)
900
$'000
24,500
(17,200)
7,300
24,500
(16,438)
8,062
(762)
30.09.8- = $762,000 30% = $228,600.

,
.
- :
= (5 + 4 + 3 + 2 + 1) = 15
= 4,500
30.09.8- (3- ) = 4,500 3/15 = 900

25% (16,000 9,250)
: 25% 4,000
$'000
1,688
1,000
2,688
37.
()
41 -
. , ( k)

.
(-), , ,
( )
.
, (), () ()
. , .

, 2 -
.

.
: () .
,
, , , .
, , ,
.
, -
( ).
41 - - ,
151
(
). ( )
( -) .
,
. ,

. ,

. ,
2 - - . 2 - .
y , ,
.
.
. ,
(/),
( ) .
, edilmir. ,
( , )
. ,

,
.

. , , 16 -
40 - - .
( ) .
41 -
.
,
. ,
.
,
20 - .
41 - -
; .

. , ,
. :
()

() (30

?);
,
(
);
31 2003-c

$
(9,200 + 2,400 4,000)
(35,000 15,000)
152
7,400
20,000
(500,000 480,000)
20,000
12,000
31 2003-c
( )
$
750,000
500,000
487,400
1,737,400
-
lar ( ())
( ())

31 2003-
1 2002-
5 (2,000 100)
5 (1,000 80)
6 (1,500 120)

5 (1,800 ( () (105-100))
5 (1,200 (82-80))
6 (1,500 (120-110))

5 5 (200 20)
(1,250 28)
250,000
225,000
25,000
250,000
200,000
80,000
180,000
460,000
$
2,400
(15,000)
$
9,000
(12,600)
(3,600)
(4,000)
35,000
31,000
31 2003-
5 (1,800 105)
5 (1,200 82)
6 (1,500 110)
(1,250 28)
189,000
98,400
165,000
35,000
487,400
()
41 - - ,
- 2 - - .
s , -
.
.
()
, 16 - -
,
,
.
()
, 5
200
.
153
38.

2004- 1 2005-
2 - - . 2 - ,

. 2 - -y ,
.

, (
) .
,
, . 1 2004-
2 .
1 2004-
20 .
, . ,
.
. , 90%-
, 90%-
.
5,000 $2 50 90% = $450,000 ,
31 2005-
: 1/2 $450,000 = $225,000.
$
e:
: -
225,000
225,000
( )

.
39. -
- 3

2 - - ,
.
2 - -n ,
,
. 2 - ,
.
, ,
.
360,000 1,80
. , 1 2005- 1,80
, 31 2005- 10
1,80 .

n .
154
40.
()

. , . 19
- ,
. .

2 -
.
, . ,
,
.
2 - ,
.
,
. ,
.

.
2 -
,
. , , .
( )
. (,
) ,
.
,
.
.
,
, .

.
.
()
31 2007-
250,000 (50 5,000) . 31
2007- , 44 (50 3 3)
220,000 (44 5,000) .

: 4,50 .
$990,000 (220,000 $4,50) .
. 31 2007- tarixi
$495,000 ($990,000 ) .
31 2007- tarixin
495,000 . ,
.
31 2007-
495,000 . ,
.
: :
t
$495,000
$495,000
155
()
31 2008- tarixin
$495,000 (44 5,000 $4,50 ) .
495,000 .
31 2008- 990,000 .
31 2009- tarixin
198,000 (220,000 90%) .
$2,970,000 (198,000 $15) .
.
:
$198,000 (198,000 $1) .
emissiya i $3,663,000 .
um (198,000 $14)
(98,000 $4,50) .
: $891,000
(990,000 90%) $99,000
.
: :
t
t
t (198,000 $1)
t Emissiya gliri (198,000 ($14 + $4,50))
t (990,000 10%)
$
2,970,000
990,000
198,000
3 ,663,000
99,000
41. 3
1.

n
. 3 - ,
-

.
. .
- 38 -
. ,
. ,
( )
.
. ,
. ,
-.

.
.
36 -
c .
,
. n
.
: (
156
)

.
, ( ) ,
.
, , .

.
2.

.
: 39 -
.

.

. -
.

. ,
, (
)
.
.

. ,

duq . 39 -

unu . ,

.
.

. ,
,
.
3.

19 - ,
n
.
,

. . ,

.
,
/
.
.
k
. , 19 -
. ,

. , ,
157

dil .
42. 2
30 2006-
Glir
Sat zr glir (35,000 + 1,500 (qeyd 2) + 6,000 (qeyd 4))
mumi mnft
Digr glir (7,000 - 2,000 (qeyd 2) - 5,000 (qeyd 3))
Distribusiya (mallarn atdrlma) xrclri
nzibati xrclr (15,000 + 600 (qeyd 1) - 500 (qeyd 5))
Maliyy xrclri (10,000 + 700 (qeyd 3) + 750 (qeyd 6))
Vergiy clb ediln mnft
Mnft vergisi xrci (7,000 - 4,012)
Hesabat ili n mnft
$'
90,000
(42,500)
47,500
(9,000)
(15,100)
(11,450)
11,950
(2,988)
8,962
158
1.
, 37 -

(
) .
. ,
.
,
k . 37 - , , k
,
3 . 600,000
(3 - 2,4 ).
2.
- 38 - U ,
. , 31 2006-
.
2 1,5
.
3.
18 - ,
,
, . ,
( )
.
. 5
.
700,000 (15.4 - 14 * 6/12)
.
4.
, 16 - ,

.
. ,
() , ()
. 6
.
5.
10 - - ,

.
500,000
.
6.
23 -

.

. ,
:
Torpan alnmas (20,000 9% 7/12)
Tikinti xrclri (15,000 9% 6/12)
$'000
1,050
675
1,725
750,000 (2,475
1,725 ).
7

4,012,000 .
43. 4
()
,
.
, .
4
4 .
36 - ,
.

.
. ,
.

( )
.

.
8 (80
80% 90 ).
:
Uzunmddtli aktivlr
Qudvil (qrupun shmlri: 80%)
Qudvil (nzart etmyn itirak paylar n : 20%)
Pul vsaiti yaradan blmnin balans dyri
stehlak dyri
Dyrdn dm zr zrr
$'000
100,000
8,000
2,000
110,000
(97,000)
13,000
- , .
159
Uzunmddtli aktivlr
Qudvil
Dyrdn dmdn
vvl
$'000
100,000
10,000
110,000
Dyrdn dm
zrri
$'000
(4,000)
(9,000)
(13,000)
Sonra
$'000
96,000
1,000
97,000
yalnz 80%- 7,2

i (9 80%) 800,000
(1 80%).
()
17 - : .
y .
.
, 17 -
.
y ( ),
, .

. .

. 100 ,
n .
.
17 - ,
.
, , ( )
.
, 1 2006-
, .
,
. , 16 - -
( , )
.
, . ,
.
( ) (
) . ,
.
. .
44. -
()
160
,
. , ,
. ,
,
, . , ,
.
,
.
n

.
()
:
30 sentyabr
20X3-c il
$'000
Amortizasiya (1,060 x 25%) / (1.060-400) 25%
265
30 sentyabr 20X2-ci il
(yenidn hesablanm)
$'000
165

Qeyri-maddi uzunmddtli aktivlr
Tcrb-konstruktor msrflri:
msrflr
amortizasiya (aaya bax)
xalis balans dyri
1,230 (1,230 - 560) 670

(505)
(240)
725
430
1 oktyabr 20X2-ci il tarixind bldrlmmi

mnft (frz edilir)
vvlki dvr dzli (aaya bax)
1 oktyabr 20X2-ci il tarixi n yenidn hesablanm
bldrlmmi mnft
1,000
345
1,345
$'000
30 sentyabr 20X2-ci il tarixi n hesablanm amortizasiya
20X1-ci il aid olunan: 300 25% 2 il
30 sentyabr 20X3-c il tarixi n hesablanm amortizasiya
20X3-c il aid olunan: 400 25% 1 il
150
90
240
225
180
100
505

-
- $345,000 (420,000 - 75,000) , 30 201-
. -
$420,000
$75,000 ($300,000 25%)
.
45.
() -
.
- n
.

. -
:
161
: $31,100 - $900 = $31,200

: $60,000 - $20,000 - $200 = $39,800
$39,800 (
,
), , .
- $64,300
, $39,800 . :
()
$24,500
- () -
$24,500
37 - - , :
.
.
, , -
.
. ,
, ba vermsi (70%),
. ,
.

, ,
- .
()

. ,
. :
h.

. , ,

.

. :
, ;
, .
,
. , ,
.
(
),
?
.
46.
()
162
zr
. 10 - - , ,
. ,
31 2003-
.
,
. ,
.
()

, . ,
37 - - , 31 2003-
. (
) .

, .
,
: .
47.
()
()
, .

. , 18 - - ,
- 201-
( ).
e ,
.
,
.
Mal-material ehtiyatnn geri yazlmas zr ikili yaz
Dt
Maliyy vziyyti haqqnda hesabatda
mal-material ehtiyat
Kt
Mnft v zrr haqqnda hesabatda
mal-material ehtiyat (satn maya dyri)
()
2,000
2,000
, 37 -
- , , , , -
.
:

. .
,
( ) $10,000 edilir.
:
Dt
Kt
Mnft v zrr haqqnda hesabat; xrclr

Maliyy vziyyti haqqnda hesabat;
qiymtlndirilmi hdliklr
$
0,000
10,000
12 ,

.
163
. :
- .
,
.
()
, 37 -
- , 31 201- $4,000
.
-
.
. siya edn trfin $4,000
/. 2001-
,
,
.
- $4,000 .
()
, ,
8 - -
. 8 - - ,

.
$
20X1-ci il n ikili yaz
()
Dt
Satn maya dyri
Kt
Kapital ehtiyatlarnn ilin vvlin olan qal
17,000
17,000
201- L ZR

1 yanvar 20X0-cu il tarixi n qalq
31 dekabr 20X0-cu il tarixind bitn il n mnft
31 dekabr 20X0-cu il tarixi n qalq
31 dekabr 20X0-cu il tarixind qalq, ilkin tqdimatda
gstrildiyi kimi
vvlki dvr dzli
31 dekabr 20X0-cu il tarixi n
dzli edildikdn sonra qalq
31 dekabr 20X0-cu il tarixind bitn il n mnft
164
$
52,000
45,000 (28,000 + 17,000)
97,000
80,000 (52,000 + 28,000)

17,000
97,000
(7,400) (H1)
89,600
Sual zr illik mnft

(i)
Geri qaytarlm mallar
(ii)
Qiymtlndirilmi hdlik
(iv)
Shv
$
20,000
(400)
(10,000)
(17,000)
(7,400)
48. 5 (12/05)
1.

.
5 - ,

. 5 - ,
.
, 37 - -
, s
.
-,
. 37 -
- , ()
.
,
(() () $20 + $5 = $25)
.

(() , $10 ). 19 - ,

.
, .
(() )
37 -
sn . 37 -
(() ) . 37 - , ,
.
,
$35 ($25 + $10 ).
5 - -
.
, , ,
, edilir. ,
avadanlq mlak

. , avadanlq $11
1 , mlak $10
.
5 - - ,
, .
:
165
,
(
) :
- ;
-
;
- .
, , . ,

:
- ;
-

.
2.
2005-
dzgn
. ,
. 40 45
. :
39 - - , ,
.
,
. , , 39 -
- :
- .
- ,
,
80%- .

, , 39 - - .
, (39 - ), .
21 - - ,
. ,
7 - -

.
3.
$1
- .
, t
,
.
,

() .
.
, , ,
,
. $5 ($1 + $4 )
$1,5 (30% $5 ).
166
,
. 12 - - ,
, .
,
- . ,
.

.
49.
Shm zr mnft - sas
Shm zr azaldlm mnft
20X7
2.0 sent
1.9 sent
20X6
1.9 sent
1.9 sent
1.
207-
$
rrinqs irkti
Suala sasn
98,200
xlsn: Breyslet irktindn olan dividend
19,200
79,000
xlsn: imtiyazl shmlr zr dividend
14,000
65,000
Breyslet irkti
Suala sasn
50,000
Satnalmadan sonrak element (3 ay)
12,500
rrinqs irktinin itirak pay (80%)
10,000
75,000
2.
207-
1.7.X6 - 31.3.X7 (9/12 x 3,000 x 7/6*)
1.4.X7 - 30.6.X7 (3/12 x 3,600 x 7/6*)
3.
4.
'000
2,625
1,050
3,675
* 7/6 = 01.06.7-ci il 6 1 ()

75
207- = 2.0
3,675
206-

Suala sasn
xlsn: imtiyazl shmlr zr dividend
$
80,000
14,000
66,000
167
5.
206-
'000
1.7.X5 - 30.9.X5 (3/12 x 2,500 x 85/80*)
664
1.10.X5 - 30.6.X6 (9/12 x 3,000)
2,250
20X6-c ilin hesablamalar n kili orta
2,914
20X7-ci ild pulsuz (dnisiz) emissiyann tsiri (1/6 x 2,914)
486
3,400
Dzli edilmi orta ki
* 85/80 = :

Shmlr Qiymt
85 sent
4.25
55 sent (haqlarn emissiyas zaman)
0.55
80 sent
4.80

6.
85
80
206-
66
= 1.9
3,400
7.
206-
$
sas mnft (4)
66,000
Veksellr zr qnat edilmi faiz xrclri
4,140
(200,000 x 6% x 0.69 x 6/12)

Azaldlm mnft
70,140
sas shmlr
3,400,000
Konversiya ediln
300,000
(200,000 x 3 x 6/12)
________
3,700,000
1.9
8.
207-
sas
Opsionlar
Veksellr
168
Mnft
75,000
75,000
8,280
83,280
Shmlr
3,675,000 (2)
100,000
3,775,000
700,000
4,475,000
SM
2.04 sent
1.98 sent
1.86 sent
9.
() = 100,000
10.
900,000
$1
= 900,000
:
:
200,000 6% 6.9 =
200,000 3 7/6 =
$8,280
700,000
50.
()
t
,
. , olaraq,
.
,
.

.
,

.

.
()

-
, ,
, ,
-i . ,
.
, ,
.

.
.
. ,
, ,
s .

(
)
. , edil
.
()
31 207-i
169
sas
Opsionlar (qeyd 1) (H)
Shmlrin say
'000
40,000
400
40,400
Konversiya edil biln imtiyazl shmlr

(qeyd 2)
3,200
43,600
Konversiya edil biln istiqrazlar (qeyd 3) 2,300
Diskont ($20m 1%)
45,900
Mnft
$'000
18,000
SM
Sent
45.00
18,000
44.55
160
18,160
804
200
19,164
41.65
41.75
dn keirilmkl,
.
1.
45 ,
.
2.
44.55 , .
3.
41.65 ,
, .
= 2 $1,20 = $1,24
= $2,4 o / $1,50 = 1,6
= 2 -1,6 = 400,000
()

()
, 41.8
.
. ,
.
, .
, , ,
.
,
.
()
-
,
- .

.
- ,
.

s tlbidir. tlbin , -
z. ,
.

.
, - - .
170
- .
,
: ,
.
51.
()
8 - ,
n . :
i ,
;
8 - - ,
:
(
).

:
( );
, -
.
:

, (,
,
);
(
);
171
()

.
,

.

.

.

,
.
,

/
.

.
.
,
,
.
()
8 -
.
8 - ,
. ,

.
, .
.
,
n .
.
, .
.
, ,
.
8 - - ,
,
.
- - . ,
8 - ,
.
8 - ,
. , i
.

, i
.

olunan
frqli . ,
, nki
.
172
()
31 200-cu T

Mhndis
Kimyvi
Supermar-
ilri
maddlr
ketlr
$m
$m
$m
400
300
200
900
20
40
60
420
340
200
960
10
14
20
Seqment zr nticlr (H1)
45
79
25
149
Seqment zr aktivlr (H2)
328
282
130
740
Seqment zr hdliklr (H3)
140
120
30
Knardan glirlr
Seqmentlraras glirlr
Mcmu glirlr
Faiz xrci
Sair
Cmi
$m
$m
Sair hmiyytli qeyri-pul

maddlri:
Qudvilin azalmas
120
410
8 -
.

Mhndis ilri
nc trf
satn dyri
80% x 400 = 320
Seqmentlr aras
satn dyri
20
Distribusiya
24
Qudvilin azalmas
6
Faiz xrci
(22 - 12 yarbayar
blnb)
5
Mcmu blnm
xrclr
375
Mcmu sat
(420)
Seqment zr mnft
45
Supermarketlr
60% x 300 = 180
75% x 200 = 150
24
38
14
0
25
0
261
(340)
79
175
(200)
25

Qudvil
(60 30%)
18
Mlkiyytd olan
uzunmddtli aktivlr
150
Lizinq gtrlm
aktivlr
(150 60%) 90
Cari aktivlr
70
328
Kimyvi maddlr
(60 70%)
42
120
100
60
60
282
0
30
130
20
(200 50%) 100
120
30
0
30
(150 40%)

Cari hdliklr
40
Lizinq zr hdliklr (200 50%) 100
140

ni il bal
, ,
.
. ,
.
173
,
,

.
.
52.
()
()

()
. ,
.
.
-n ,
.
, -
, ,
.
,
. ,
, ,
.
()

- ,
.
,

- .
, la a ,
.

, .
24 -

.
()

()
24 -
. kommersiya
, .
- 25%- ,
(28 - , 20%-
) -
. 24 -
.
, 75% -
, -
.
Kommersiya
,
.
28 - , 20%-
. 25%

174

.
,
.

, , , ,
d .
()
24 -
.
24 -
.
,
.
1 209 31 209- ,
1 .

,
, , .
()
,
24 - .
s 24 - -
. ,
(10 )
(3 ) .
-
,
.
24 - - , .
25,000
.
la
.
53. -
- 4
Ken ilin mal-material ehtiyat hesabnda buraxlan shvlr Uot siyastlri, uot
qiymtlndirmlrind dyiikliklr v shvlr adl 8 -li BMUS-y sasn kemi dvr zr
hmiyytli shvlr aid edilir. Kemi dvr zr shvlr dedikd maliyy hesabatlarnn
hazrlanmas zaman yanllq v diqqtdn yaynma hallar nticsind buraxlan shvlr baa
dlr.
8 -li BMUS-y sasn kemi dvr zr hmiyytli shvlr akar olunduqdan sonra retro
spektiv qaydada maliyy hesabatlarnn n birinci toplusunda dzldilmlidir. Shv
dzldildikdn sonra kemi dvr zr mbllr yenidn trtib olunmal, yaranan frq is
kapitalda dyiiklik haqqnda hesabatda gstrilmlidir. Bellikl, kemi dvr zr shvlrl
laqdar, hmin dvrn mnft v zrr haqqnda hesabatnda he bir dzli aparlmr.
Shvlrl bal dzlilr uot txminlrind aparlan dyiikliklrdn frqlndirilir.
Uot txminlrind dyiikliklr sonradan z xan lav mlumat sasnda mvcud
hesablara yenidn baxlmasn tlb edn dyiikliklrdir. Avadanln istifad mddtinin
yenidn hesablanmasna da shv deyil, uot txmini kimi baxlr. 8 -li BMUS-y sasn bu
cr hallara perspektiv qaydada yanalr v yalnz cari v glck mnft v zrr haqqnda
hesabatda z tsirini gstrir.
175
54. :
31 202-ci

$'000 $'000
mliyyat faliyytlri zr pul vsaitlri axn
Vergidn vvl xalis mnft
580
Aadaklar zr dzlilr:
amortizasiya
375
aktivlrin xaric olunmas (silinmsi) zr zrr
20
faiz xrclri
63
Dvriyy kapitalnda dyiikliklrdn vvl mliyyat mnfti
Mal-material ehtiyatlarnda artm
Satla bal debitor borclarnda artm
Ticart zr kreditor borclarnda azalma
mliyyatlardan daxil olmu pul vsaiti
dnilmi faiz xrclri
dnilmi mnft vergisi
mliyyat faliyytlrindn daxil olmu xalis pul vsaiti
nvestisiya faliyytlri zr pul vsaitlri axn
Torpaq, tikili v avadanln satn alnmas
Torpaq, tikili v avadanln sat zr mdaxil
nvestisiya faliyytlrind istifad edilmi xalis pul vsaiti
Maliyyldirm faliyytlri zr pul vsaiti axn
Shm kapitalnn emissiyas zr daxilolmalar
Uzunmddtli kreditlrin dnilmsi
dnilmi dividendlr
Maliyyldirm faliyytlrind istifad edilmi xalis pul vsaiti
Pul vsaiti v pul vsaiti ekvivalentlrind xalis azalma
1,038
(44)
(46)
(61)
887
(63)
(100)
724
(660)
240
(420)
300
(450)
(210)
(360)
(56)
Dvrn vvlind pul vsaiti v pul vsaiti ekvivalentlri

Dvrn sonunda pul vsaiti v pul vsaiti ekvivalentlri
20
(36)

,
:
Bankda olan pul vsaiti
Overdraftlar
176
20X2
(36)
(36)
20X1
20
20
(70 + 410 + 180)=$660

2
,
Tikililr
Xalis balans dyri

+ mnft
Man v avadanlq
Xalis balans dyri

- zrr
Minik vasitlri
Xalis balans dyri

- zrr
95
20
115
115
(30)
85
50
(10)
40
(115 + 85 + 40) = $240

3
177
55. :

31 208-ci

$'000
mliyyat faliyytlri zr pul vsaitlrinin axn
Mtrilrdn daxil olmu pul vsaiti (H1)
Tchizatlara v iilr dnilmi pul vsaiti (H2)
dnilmi faiz
dnilmi mnft vergisi (H4)
nvestisiya faliyytlri zr pul vsaitlrinin axn
Torpaq, tikili v avadanln satn alnmas (H5)
Maliyyldirm faliyytlri zr pul vsaitlrinin axn
dnilmi dividendlr
Shm kapitalnn emissiyasndan daxilolmalar
stiqrazlarn emissiyasndan daxilolmalar
Maliyyldirm faliyytlrindn daxil olmu xalis pul vsaiti
Pul vsaiti v pul vsaiti ekvivalentlrind xalis artm
Dvrn vvlind pul vsaiti v pul vsaiti ekvivalentlri (qeyd)
Dvrn sonunda pul vsaiti v pul vsaiti ekvivalentlri (qeyd)
$'000
579
(452)
127
(8)
(20)
(28)
99
(146)
(22)
60
30
68
21
(14)
7
.

. .
Pul vsaiti
Bank overdraft
178
20X8
$'000
7
7
20X7
$'000
14
(14)
il = 366 + 86
= 452
3
$'000
319
(210)
214
58
381
Satn maya dyri

Dvrn vvlind mal-material ehtiyatlar
Dvrn sonunda mal-material ehtiyatlar
Xrclr (194 - 42 - 86 - 8 istiqraz zr faiz)
5 ,
Dvrn vvlind torpaq, tikili v avadanlq
xlsn: amortizasiya
stgl: yenidnqiymtlndirm (110-100)
Dvrn sonunda qalq
Frq = lavlr
$'000
514
(42)
10
482
628
146
56.

30 204-c
VSATLRNN HRKT HAQQINDA HESABAT
$'000
mliyyat faliyytlri zr pul vsaitlri axn
Vergidn vvl mnft (mnft v zrr
haqqnda hesabatdan)
Dzlilr:
Amortizasiya (H2)
Avadanln xaric olunmas zr zrr
Faiz xrclri
Satla bal debitor borclarnda azalma (artm) (100 - 50)
Mal-material ehtiyatlarnda azalma (artm) (2900 - 1500)
Ticart zr kreditor borclarnda artm (azalma) (3100 - 2150)
dnilmi faiz
dnilmi mnft vergisi (450 + 250 - 220)
$'000
700
3,800
1,250
300
6,050
(50)
(1,400)
950
5,550
(300)
(480)
4,770
179
Avadanln silinm dyri

Maliyyldirm faliyytlri zr pul vsaitlri axn
Shm kapitalnn emissiyasndan daxilolmalar (5000 +
1000 - 3000)
Kreditin alnmas (3000 - 1000)
dnilmi dividendlr (Kapitalda Dyiikliklrin
cmalndan gtrlb)
Maliyyldirm faliyytlrindn xalis pul vsaiti
Pul vsaitlri v onlarn ekvivalentlrind xalis azalma
Dvrn vvlind pul vsaitlri v onlarn ekvivalentlri
Dvrn sonunda pul vsaitlri v onlarn ekvivalentlri
(50)
(10,500)
(10,550)
3,000
2,000
(600)
4,400
(1,380)
450
(930)
1 ,
2 , OR

30 204-

35% (40,000 2- 54,000 2-) , 17%
($19,6 $23 ) .

.
.
,
. 20% , ,
75% msalnn 25%- 32,1%-
. 37% ,
2,5% , msal 18,6%- 9,4%-.
, .
17 15
. .
n;
, , -
. ,
. , -
39 68 . ,
180
,
.
,
. , ,
. , ()
(, , , .),
.
,
.
$1,878,000 ,
$1,828,000 . . ,

.
9,7%- 12%-
. , ( ) ,
. ,
.

33,9%- 9,3%- . ,

.
0,77- 0,71- ,
- ,
. (50 59 ),
, , .
.
, .
, $1,38 ,
17%- 28%- ,
25 3,3 .
, .
$3 $2
, $1,38 .
$10,5 (
) .
, 4
. , , 4
. 930,000
3 .
25
3,3 . ,
, 18,5
. .

$6- $3-
, ,
. 20 12
, .

2,33- 0,75- .
. ,
, .
$4,77 8
181
, 204- .
, :
$4 . ,

;
,
, .

.

20X4
20X3
Geyim
48,000
35,000
+ 37%
rzaq
6,000
5,000
+ 20%
Cmi
54,000
40,000
+ 35%
16,000
15,600
+ 2.5%
rzaq
7,000
4,000
+ 75%
Cmi
23,000
19,600
+ 17.3%
Geyim
16,000
(14,500)
1,500
(3,378)
(1,878)
rzaq
7,000
(4,750)
2,250
(422)
1,828
Xrclr
Glirlr
1,900
19,600
2,750
23,000
= 9.7%
$5,550,000
$300,000
= 18.5 df
450/600
1,400/600
= 0.75
= 2.33
Sat obyektlrinin sahsi
Sat hcmi
Geyimlr
Mnftlilik 20X4
Sat hcmi
Satn maya dyri
Mcmu mnft
Amortizasiya
mliyyat xrclri %
20X4
20X3
Faizlrin dnilmsinin pul
vsaiti il tminat
mliyyatlardan pul vsaiti
dnilmi faiz
Dividendlrin dnilmsinin tminat
20X4
20X3
182
Cmi
23,000
(19,250)
3,750
(3,800)
(50)
= 12%
57.
()
31 205-ci

$m
mliyyat faliyytlri zr pul vsaitlrinin axn
Vergidn vvl zrr
Dzlilr:
Maddi aktivlrin amortizasiyas (H1)
Qeyri-maddi aktivlrin amortizasiyas (510 - 400)
Torpaq, tikili v avadanln xaric olunmasndan zrr
(mslnin rtlrin sasn)
Faiz xrclri
nvestisiya gliri
Sat v digr debitor borclarnda (artm) azalma (350 - 420)
Mal-material ehtiyatlarnda (artm) azalma (808 - 372)
Ticart zr kreditor borclarnda artm (azalma) (530 - 515)
mliyyatlarda istifad olunmu pul vsaiti
nvestisiya gliri (3 + 12 - 5)
dnilmi faiz xrclri
mliyyat faliyytlri zr pul vsaitlrinin xalis mxarici
$m
(44)
93
110
12
24
(12)
183
70
(436)
15
(168)
10
(16)
(81)
(255)

Avadanln xaric olunmasndan daxilolma (mslnin
15
rtlrin sasn)
(170)
(155)
Maliyyldirm faliyytlri zr pul vsaitlrinin axn
Shm emissiyas zr daxilolmalar [(300 + 60) - 200]
160
Borc hdliklri zr daxilolmalar (160 - 2 emissiya msrflri)
158
Borclarn dnilmsi (150 + 6 crim)
(156)
dnilmi dividendlr (mslnin rtlrin sasn)
(25)
Maliyyldirm faliyytlrindn daxil olmu xalis pul vsaitlri
137
Pul vsaitlri v onlarn ekvivalentlrind xalis azalma
(273)
Dvrn vvlin pul vsaitlri v onlarn ekvivalentlri
195
Dvrn sonuna pul vsaitlri v onlarn ekvivalentlri
(78)
[: .]
1 ,
Tikililr
Avadanlq
Satnalmalar
$m
110
60
170
Amortizasiya
$m
12
81
93
183

Dvrn vvlind qalq
Yenidnqiymtlndirm (mslnin rtlrin sasn)
Amortizasiya (bax: * aa)
Satnalmalar (saldo)
Dvrn sonunda qalq
$m
420
70
(12)
478
110
588
* ,
.

$m
340
60
(27)
373
(81)
292
Dvrn vvlind qalq

lavlr (mslnin rtlrin sasn)
Silinmlr (bax: aa)
Amortizasiya (saldo rqmi)
Dvrn sonunda qalq
; $15 , $12 , $27

.
()

, haqqnda
. -
.
, ,
.
.
.
,
.
, , , ,
,
. ,
.
;
.

.

184
. , , ,
.
,
dilmsi ,
.

.
.

.
58.
()
31 2005-ci

$'000
mliyyat faliyytlrindn pul vsaitlri axn:

Vergidn vvl mnft
Dzlilr:
Maddi aktivlrin amortizasiyas
Qeyri-maddi aktivlrin amortizasiyas
mlakn satndan mnft
nvestisiya gliri
Maliyy msrflri
Mal-material ehtiyatlarnda artm (105-90)
Satla bal v digr debitor borclarnda artm (120-100)
Ticart zr kreditor borclarnda artm (57-50)
mliyyatlardan daxil olmu pul vsaitlri
dnilmi faiz (50+5-8)
nvestisiya faliyytlrindn pul vsaitlri axn:
Torpaq, tikili v avadanln satn alnmas (H2) (68)
mlakn satndan daxilolmalar (10 + 90)
Tcrb-konstruktor msrflri (19-10-25)
nvestisiya gliri
nvestisiya faliyytlrindn daxil olmu xalis pul vsaiti
Maliyy faliyytlrindn pul vsaitlri axn:
Maliyy icarsi hdliklri zr sas mblin
dnilmsi (H3) (25)
Faizli kreditlrin dnilmsi
dnilmi dividendlr
Maliyyldirm faliyytlrind istifad edilmi xalis
pul vsaiti
Pul vsaitlri v onlarn ekvivalentlrind xalis artm
1 aprel 2004-c il tarixin pul vsaitlri v onlarn ekvivalentlri
(75 - 80)
31 mart 2005-ci il tarixin pul vsaitlri v onlarn ekvivalentlri
(30 - 12)
$'000
110
58
10
(10)
(6)
50
212
(15)
(20)
7
184
(47)
(26)
111
100
(16)
6
22
(60)
(25)
(110)
23
(5)
18
185
2 - ,
,
()

.
:
;
a .
,
(,

) .
7 - -
.

.
,
.
.
186
59.
()
()

30 201-ci

$'000
283,460
(155,170)
128,290
1,500
(22,300)
(42,200)
(1,656)
63,634
(24,600)
39,034
Glir
Satlm mallarn maya dyri (H1)
Mcmu mnft
Digr glir
Satla bal msrflr
nzibati xrclr (H2)
Maliyy (faiz) msrflri: (H11)
Vergidn vvl mnft
Mnft vergisi (H10)
l zr mnft
()
30 201-ci
$'000
Aktivlr
Uzunmddtli aktivlr
Torpaq, tikili v avadanlq (H3)
nvestisiyalar
Cari aktivlr
Mal-material ehtiyatlar (H4)
Satla bal debitor borclar: 35,700 + 12,000 (H5)
83,440
34,500
117,940
16,680
47,700
64,380
182,320
Cmi aktivlr
Kapital v hdliklr
Kapital
$1 adi shmlr (H8)
Yenidnqiymtlndirm artm 3,400 1,000
Emissiya gliri (H8)
Bldrlmmi mnft (H9)
Uzunmddtli hdliklr
8%-lik imtiyazl shmlr
6%-lik istiqrazlar
Txir salnm vergi: 5,200 + 2,200
$'000
30,000
2,400
16,000
51,194
99,594
12,000
10,000
7,400
29,400
Cari hdliklr
Ticart zr v digr kreditor borclar (H6)
Faktorinqdn kredit 9,600+96 (H5)
dnilmli olan cari vergi
mtiyazl shmlr zr dnilmli olan dividendlr (H7)
Bank overdraft
18,070
9,696
23,400
480
1,680
53,326
182,320
187

Dvrn vvlin mal-material ehtiyatlar
Satnalmalar
Dvrn sonuna mal-material ehtiyatlar (H4)
cary gtrlm mlakn v avadanln amortizasiyas (H3)
$'000
12,400
147,200
159,600
(16,680)
142,920
12,250
155,170
nzibati xrclr
$'000
34,440
10,160
(2,400)
42,200
Mslnin rtlrin sasn

Kompter sisteminin amortizasiyas (H3)
Dzgn olmayan faktorinq xrci (H5)
cary gtrlm mlak

Avadanlq
Kompter sistemlri
lkin dyr
$'000
56,250
55,000
35,000
Amort.
$'000
20,250*
22,800*
19,760*
Xalis balans dyri

$'000
36,000
32,200
15,240
83,440
$'000
* Hesablanm amortizasiya:
cary gtrlm mlak: 56,250/25 il
Avadanlq: (55,000 5,000)/5 il
2,250
10,000
12,250
Kompter avadanl: inzibati xrclr aid edilmi

(35m 9,6m) 40%
10,160
-
- ()
. -
30 4
.
4 oktyabr 20X1-ci il tarixind qalq
Normal satlar, ilkin dyrl: $1,4m 100/140
Sat v ya geri qaytar prinsipin sasn sat, ilkin dyrl:
650,000 100/130
xlsn ilkin dyr sasnda alnm mallar
Mal-material ehtiyatlarnn dzli edilmi dyri
$'000
16,000
1,000
500
(820)
16,680

,
.
. ,
. , ,
hmin , , .
188
b, . ,
($12 ) ($12
80% = $9,6) .
,
:
Debitor borclar
Faktorinqdn kredit
nzibati: $12m - $9,6m
Maliyy: hesablanm faiz $9,6m 1%
Hesablanm mbllr
Dt
$'000
12,000
Kt
$'000
9,600
2,400
96
12,096
96
12,096
, $600,000 $300,000 $300,000

.
6

$'000
Ticart v digr kreditor borclar
Mslnin rtlrin sasn
stiqraz zr faiz

mtiyazl shmlr zr: ($12m 8%) 480
17,770
300
18,070
$'000
480
()
: $20 + $4 + $6 = $30
: $4 + $12 = $16
9
Bldrlmmi mnft
$'000
1 oktyabr 20X0-ci il tarixin
14,160
l zr xalis mnft (Hiss (a)(i))
39,034
Dividend: adi shmlr zr
(2,000)
51,194
189
10
Mnft vergisi
$'000
l zr qiymtlndirilmi hdlik
Txir salnm vergi zr qiymtlndirilmi
hdlikd artm
xlsn yenidnqiymtlndirm artmna debet yazl
$'000
23,400
2,200
(1,000)
1,200
24,600
11
Maliyy (faiz) msrflri

$'000
960
600
96
1,656
8% faiz drcli imtiyazl shmlr

6% faiz drcli istiqrazlar
Faktorinq zr maliyy msrfi (H5)
()
30 201-ci
Tarix
1.10.X0
1.10.X0
1.7.X1
zah
Shmlr
'000
Dvrn vvlind shm
20,000
stifad edilmi opsionlar
4,000
24,000
Hquqlarn emissiyas (1/4)
6,000
30,000
Bonusda pay
kili orta
mbl
4/3.80 (H)
18,947
Zaman
9/12
3/12
7,500
26,447
nin :
$
16
3
19
Hr biri 4 dollar olan 4 shm

3 dollar olan 1 shm
() =
190
= 148
= $3,80
60.
()
31 202-ci

$'000

, (12,110 - 20 (1) + 480 (2))

-

v
$'000
12,570
3,850
2,450
250
6,550
19,120
50 (2,000 + 500 (5))

(3)

(3,000 - 500 (5))
(7)

(4)
6% (3)
(2)
2,500
185
1,000
2,500
3,408
9,593
2,150
2,917
371
5,438

(2)
(2)
()
2,820
24
105
1,140
4,089
19,120
. $400,000 i (6).

,
, 20%- .

.
191
$'000
daretm hesabatlarnda balans dyri:
1 aprel 20X0-cu il tarixind ilkin dyr
Amortizasiya:
20X0 - 20X1
($250 - $50) 2,000 saat/8,000 saat
20X1 - 20X2
$200 800/8,000
250
50
20
(70)
180
Balans dyri
Maliyy hesabatlarnda dyri:
1 aprel 20X0-cu il tarixin ilkin dyr
Amortizasiya:
20X0 - 20X1
$250 20%
20X1 - 20X2
($250 - $50) 20%
250
50
40
(90)
160
Balans dyri
Dzli
DEBET Bldrlmmi mnft (20X1 - 20X2)
KREDT Uzunmddtli aktivlr
Cari il n lav amortizasiya il birlikd
2
$'000
$'000
20
$'000
20

. , .
$150,000 . Avadanlq
$600,000 5 .
$120,000, avadanl
$480,000 . $600,000 .
$150,000
.
.

Cari il
1 aprel 20X1
1 aprel 20X1
lin vvlin olan qalq

lkin dni
Qalq
10% illik faiz drcsi il alt ay zr faiz (10% 6/12)
1 oktyabr 20X1 kinci dni
Qalq
10% illik faiz drcsi il alt ay zr faiz
31 mart 20X2
lin sonuna qalq
Nvbti il
1 aprel 20X2
nc dni
Qalq
10% illik faiz drcsi il alt ay zr faiz
1 oktyabr 20X2 Drdnc dni
Qalq
$'000
600
(75)
525
26
(75)
476
24
500
(75)
425
21
(75)
371
() : $26,000 + $24,000 = $50,000. $50,000

$100,000 . $500,000
.
$150,000 .
$21,000 . ,
. $129,000 ($150,000 - $21,000)
. a ,
($24,000) ($105,000) .
192

10% , 6%-.
, hmin
.
($3) 10%
.
$2,815,000-a , .
$185,000
.
$180,000
(6% $3). 10% $2,815,000
. $282,000 .
$2,917,000 :
$'000
2,815
282
(180)
2,917
lkin hdlik (aa baxn)

10% bazar drcsi il hesablanm faiz
6% nominal drc il dnilmi faiz
Son hdlik
:
lin sonu
6% faiz drcsi
6% faiz drcsi
6% faiz drcsi
6% faiz drcsi
Borcun dnilmsi
zaman 10% mkafat
sas borcun dnilmsi
Pul vsaitlrinin
hrkti
$'000
180
180
180
180
300
3,000
10% diskont
msal
0,91
0,83
0,75
0,68
0,68
0,68
Diskontladrlm dyr
$'000
164
150
135
122
204
2,040
2,815

.
$950,000 $2,150,000-
. $65,000 $245,000-a .
$885,000 ,
.
lkin qiymtlndirilmi hdlik

Dzli edilmi
qiymtlndirilmi hdlik
Dyiiklik
5
Dvrn
vvlin*
20X1
$'000
1,020
Yazlm
xrc
180
Dvrn
sonuna
20X2
$'000
1,200
1,905
885
245
65
2,150
950
*

2 , 50
. 4 .
1 ,
$2,5 5 .
.
193

8 (4% $2).
$400,000-a (8 5 ).

lin
vvlin
$'000
Mslnin rtind gstrilmi
bldrlmmi mnft
2,500
H1
lav amortizasiya
H2
Geri hesablanm icar dnilri
cary gtrlm aktiv zr
hesablanm amortizasiya
car zr maliyy (faiz) xrci
H3
6% faiz drcsi il faiz
dniinin geri alnmas
10% faiz drcsi il faiz xrci
H4
Artrlm qiymtlndirilmi hdlik (885)
Dzli edilmi bldrlmmi mnft
1,615
()
Cari
ild dyiiklik
$'000
Cmi
$'000
2,000
(20)
150
(120)
(50)
180
(282)
(65)
1,793
3,408

sas mnft
stgl qnat edilmi faiz (cari il zr xrc aid)
xlsn qnat edilmi vergi ($180,000 mblind,
25% il dnilmi faiz sasn)
Azaldlm mnft
(45)
2,030

Dvriyyd olan shmlrin sas say
Maksimal dyim:
$3m 50 shm/$100
Dvriyyd olan shmlrin azaldlm say
194
$'000
1,793
282
5,000,000
1,500,000
6,500,000
61.
()
30 208-ci

$'000
247,450
(185,150)
62,300
(13,400)
(11,800)
(3,600)
33,500
(9,400)
24,100
Glir
Mcmu mnft
Satla bal msrflr
nzibati xrclr (12,300 - 500 (H4))
Maliyy msrflri (H5)
Vergidn vvl mnft
Mnft vergisi (H6)
l zr mnft
Digr mcmu glir
mlak zr yenidnqiymtlndirm artm
Cmi mcmu glir
()
44,000
68,100

30 N 208-ci
Shm
Kapital
$'000
100,000
Cmi mcmu glir
Bldrlmmi mnft
krlm
Dividendlr
30 sentyabr 20X8-ci il tarixin 100,000
Yenidnqiymtlndirm
artm
$'000
nil
44,000
(900)
43,100
Bldrlmmi
mnft
$'000
23,440
24,100
900
(3,300)
45,140
Cmi
$'000
123,440
68,100
(3,300)
188,240
195
()
30 208-ci

$'000
Aktivlr
Uzunmddtli aktivlr:
Torpaq, tikili v avadanlq (194,000 (H1) + 2,400 (H2))
Cari aktivlr
Ticart zr debitor borclar (H4)
Pul vsaiti
$'000
196,400
16,240
35,500
4,640
56,380
252,780
Cmi aktivlr
Kapital v hdliklr
Kapital
$1 pay shmlri
Yenidnqiymtlndirm artm (H7)
Bldrlmmi mnft
100,000
43,100
45,140
188,240
Uzunmddtli hdliklr:
11% faiz drcli istiqrazlar
Maliyy icarsi zr hdlik (H2)
30,000
1,950
31,950
Cari hdliklr:
Ticart zr v digr kreditor borclar (H8)
dnilmli olan mnft vergisi (H6)
23,590
9,000
32,590
252,780

Torpaq
Binalar
Avadanlq
Cmi
$'000
$'000
$'000
$'000
12,000
80,000
124,740
216,740
8,000
20,000
Yenidnqiymtlndirm/ilkin dyr
Dvrn vvlin
Yenidn qiymtlndirilmi
mbllr (saldo)
Dvrn sonuna
20,000 100,000
28,000
124,740
244,740
34,740
50,740
Amortizasiya
Dvrn vvlin
sfr
16,000
Yenidn qiymtlndirm zr dzli
sfr
(16,000)
l zr xrc
sfr
2,500
13,500
16,000
Dvrn sonuna
sfr
2,500
48,240
50,740
20,000
97,500
76,500
194,000
30.9.X8 tarixind xalis balans dyri

2

= $3,000,000 1/5 = $600,000
:
196
(16,000)
$'000
3,000
(600)
2,400
lkin dyr
Amortizasiya
Xalis balans dyri
hdlik:
$'000
3,000
300
3,300
(800)
2,500

10% faiz drcsi il faiz
30 sentyabr 20X8-ci il tarixind dnilmi icar haqq
30 sentyabr 20X8-ci il tarixind hdlik
$800,000 $250,000 ($2,5 10%),

$550,000 . ,
$1,950,000 .
3

$'000
165,050
16,600
3,500
185,150
Mslnin rtin sasn

Amortizasiya (16,000 (H1) + 600 (H2))
Mhkm ii zr qiymtlndirilmi hdlik

, . $500,000
, .
($25,5 + $10) = $35,5. $9,5
, $500,000
.
()
$'000
stiqraz zr faiz (1,650 + 1,650 hesablanm)
3,300
Maliyy icarsi zr faiz (H2)
300
3,600

$'000
9,000
400
9,400
l zr qiymtlndirilmi hdlik
Ken il az qiymtlndirilmi (7,200 6,800)

$'000
1 oktyabr 20X7-ci il tarixind yenidn qiymtlndirilmi mbl
lkin dyr (12,000 + 80,000)
92,000
lin vvlin amortizasiya
(16,000)
lkin yenidnqiymtlndirm artm
Realiz edilmi mbllrin bldrlmmi mnft
krlmsi
(ancaq binalar) (44,000 8,000) 1/40
$'000
120,000
(76,000)
44,000
(900)
43,100
197

$'000
8,390
3,500
9,500
1,650
550
23,590

Qiymtlndirilmi hdlik
Faktorinq gr dnilmli olan mbl
stiqraz zr faiz
car hdliyi (H2)
62.
()
31 201-ci

Satdan glir (358,450 27,000)
Mcmu mnft
Satla bal xrclr
nzibati xrclr
Torpaq v binalarn satndan qazanc (95,000 80,000)
Tdqiqat layihsinin dayandrlmasndan zrr
Maliyy (faiz) msrfi (H3)
Vergidn vvl mnft
Mnft vergisi (15,000 2,200)
l zr mnft
Shm kapital
Bldrlmmi mnft
$'000
Dvrn vvlin
$'000
331,450
(208,550)
122,900
(28,700)
(15,000)
15,000
(30,000)
(11,200)
53,000
(12,800)
40,200
Cmi
$'000
$'000
150,000
101,600*
251,600
dnilmi dividendlr
(12,000)
(12,000)
l zr cmi mcmu glir
40,200
40,200
150,000
129,800
279,800
Dvrn sonuna
*
$71,600 $30,000.
198
()
31 201-ci
$'000
Aktivlr
mlak (200,000 6,000 (H2))
Avadanlq (H4)
Cari aktivlr
Mal-material ehtiyatlar (28,240 + 22,500 (H1))
Ticart zr debitor borclar (55,000 27,000 (H1))
Pul vsaiti
194,000
160,000
354,000
50,740
28,000
10,660
89,400
443,400
Cmi aktivlr
Kapital v hdliklr
Kapital
Hr biri 25 sent olan adi shmlr
Bldrlmmi mnft (bax: (a))
Uzunmddtli hdliklr
car hdliklri (H5)
8% drcli istiqrazlar
$'000
150,000
129,800
279,800
47,200
50,000
97,200
Cari hdliklr
Ticart zr digr kreditor borclar (H6)
Mnft vergisi
51,400
15,000
66,400
443,400

Mslnin rtlrin sasn
xlsn satlan/qaytarlan mallar (27,000 100/120)
stgl amortizasiya (H2)
Amortizasiya
Bina (100,000 / 50)
sitm sistemlri (20,000 / 10)
Liftlr (30,000 / 15)
cary gtrlm avadanlq (80,000 20%)
Mlkiyytd olan avadanlq (154,800 34,800) 20%
Maliyy (faiz) msrflri

Borc zr faiz (50,000 8%)
Maliyy icarsi (80,000 20,000) 12%
$'000
185,050
(22,500)
46,000
208,550
$'000
2,000
2,000
2,000
6,000
16,000
24,000
46,000
$'000
4,000
7,200
11,200
199
$'000
Avadanlq
lkin dyr: mlkiyytd olan avadanlq
icary gtrlm avadanlq
154,800
80,000
234,800
Amortizasiya: mlkiyytd olan avadanlq (34,800 + 24,000 (H2))

icary gtrlm avadanlq (80,000 20%)
(58,800)
(16,000)
160,000
car hdliklri
Cmi dnilmli kapital
xlsn dnilmi mbl
$'000
80,000
(20,000)
60,000
stgl hesablanm faiz (60,000 12%)

Cmi kreditor borclar
7,200
67,200
20,000
Bir ildn sonra dnilmli olan
47,200
$'000
Sualn rtlrin sasn
29,400
car kreditoru (H5)
20,000
Hesablanm borc faizi (4,000 2,000)
2,000
51,400
()

, :
()
()
()
16 - - ,
.
,

. , s

. ,
ni .
,
, , .

.
16 - - , , , ,
. , ,
,
. ,
.
g 16 -
- .
-
. ,
, .
200
.
, , . ,
.
63.
()
30 205-ci

$'000
185,800
(128,100)
57,700
1,000
(17,000)
(18,000)
(3,000)
20,700
(7,600)
13,100
Glir (H1)
Mcmu mnft
Digr glir (H1)
Satla bal msrflr
nzibati xrclr
Maliyy (faiz) msrfi ($50m 6%)
Vergidn vvl mnft
Mnft vergisi (H5)
l zr mnft
()
30 205-ci
Aktivlr
Uzunmddtli aktivlr
Qeyri-maddi aktivlr (H4)
Cari aktivlr
Bank
Sat n saxlanlan uzunmddtli aktivlr (H3)
$'000
106,000
18,000
124,000
21,300
24,000
11,000
56,300
6,900
63,200
187,200
Cmi aktivlr
Kapital v hdliklr
Kapital
Shm kapital
Emissiya gliri
Bldrlmmi mnft (34,000 + 13,100)
Uzunmddtli hdliklr
stiqraz
Txir salnm vergi
$'000
40,000
12,000
47,100
99,100
50,000
17,600
67,600
Cari hdliklr
stiqraz zr hesablanm faizi ($50m 6% 6/12)
Cari vergi
15,000
1,500
4,000
20,500
187,200
201

Glirlr
Sualn rtlrin sasn

Komissiya satlar
Komissiya satlarnn maya dyri
arma irktin gr glirlr
mlakn amortizasiyas (H2a)
Avadanln amortizasiyas (H2b)
zafi aktiv gr zrr (H3)
Qeyri-maddi aktivlrin dyrdn dmsi (H4)
$'000
197,800
(12,000)
185,800
Satlarn maya
dyri
$'000
114,000
(8,000)
(3,000)
2,000
6,000
3,100
14,000
128,100
$1
. , ( , ,
). ,

.
2
,
$'000
82,000
24,000
106,000
mlak (H2a)
Avadanlq (H2b)
2a
mlak
$'000
lkin dyr
Amortizasiya
Dvrn vvlin
Xrc (100 - 40)/30 il
$'000
100,000
16,000
2,000
(18,000)
82,000
2b
Avadanlq
Sualn rtlrin sasn

Sat n nzrd tutulan (bax: H3)
Amortizasiya ($50m - $20m) 20%
Msrf
$'000
66,000
(16,000)
50,000
50,000
Amortizasiya
$'000
26,000
(6,000)
20,000
6,000
26,000
Balans dyri $24m

.
, .
202

$'000
Uzunmddtli aktivlrdn krlm ilkin dyr
16,000
xlsn: amortizasiya
(6,000)
lkin balans dyri
10,000
Yeni balans dyri ($7,5m 92%)
6,900
Tannm zrr
3,100
Tcrb-konstruktor msrflri
$'000
lkin dyr
40,000
xlsn amortizasiya
(8,000)
Dvrn vvlin balans dyri
32,000
Dyrdn dm zr yazl (saldo rqmi)
(14,000)
Dvrn sonuna dyrdn dm balans dyri
18,000
Vergi
$'000
Cari ilin mnfti zr vergi
4,000
vvlki ild az qiymtlndirilmi hdlik
1,000
Txir salnm vergid artm ($17,6m - $15m)
2,600
7,600
()
Mnft
Dvriyyd olan shmlrin say ($40m : $0.25)
$131,000
= 8.2 sent
160,000,000
Azaldlm
Mnft
Dvriyyd olan shmlrin say (bax: aa)
Hesablama
$131,000
= 7.4 sent
176,000,000
Mvcud shmlr
160,000,000
Shm zr mnfti azaldan shmlr

Emissiya olunmal olan shmlrin say
24,000,000
Shm opsionundan daxilolmalar
$7,200,000
Bu opsionlarn alaca shmlrin say
$7.2m : $0.90 = (8,000,000)
dnisiz olaraq emissiya olunmu shm zr
16,000,000
mnfti azaldan shmlr

Shm zr azalm mnftin hesablanmas
n istifad olunacaq cmi shmlr
176,000,000
203
64.
()
: 31 206-c

$'000
228,200
(147,000)
81,200
(15,400)
(5,850)
59,950
(13,100)
46,850
Satdan glir (236,200 8,000 (H1))

Mcmu mnft
mliyyat xrclri (H3)
Maliyy (faiz) msrfi (H4)
Vergidn vvl mnft
Mnft vergisi (H5)
l zr mnft
: 31 206-c
$'000
46,850
l zr mnft
Digr mcmu glir:
Yenidnqiymtlndirm artm: torpaq v binalar (H6)
investisiyalar (H9)
l zr cmi mcmu glir
40,000
(1,200)
85,650
()
: 31 206-c

Shm
kapital
vvl gstrildiyi kimi,

dvrn vvlin qalq
vvlki dvrn shvi il
bal dzli
Yenidn byan edilmi,
dvrn vvlin qalq
Bldrlmmi mnft
krm (H7)
l zr cmi mcmu glir
Dvrn sonuna qalq
204
$'000
Yenidnqiymtlndirm
artm
$'000
60,000
5,000
Bldrlmmi
mnft
$'000
Cmi
$'000
4,350
69,350
(32,000)
(32,000)
60,000
5,000
(27,650)
37,350
60,000
(1,000)
38,800
42,800
1,000
46,850
20,200
85,650
123,000
()
: 31 206-c
$'000
Aktivlr
Uzunmddtli aktivlr
nvestisiyalar (H9)
Cari aktivlr
Cmi aktivlr
Kapital v hdliklr
Kapital
Shm kapital
Bldrlmmi mnft
Uzunmddtli hdliklr
mtiyazl shmlr
stiqraz
Txir salnm vergi (H5)
Cari hdliklr
Bank overdraft
Hesablanm mbllr (H10)
Funders Bank (H1)
Mnft vergisi
177,000
10,800
187,800
14,300
23,000
37,300
225,100
60,000
42,800
20,200
123,000
20,000
40,000
4,800
64,800
15,200
350
2,450
8,000
11,300
37,300
225,100

205-
, , . ,
. 8 - -
,
mlidir.
. 1 - ,

.

. , b
$250,000
. , ,
. ($8 )
($6 )
. $8
. - $6
205
. $250,000
. ,
$250,000-
.
-
$'000
$'000
Satnalmalar
127,850
Dvrn vvlind mal-material ehtiyatlar
19,450
Dvrn sonunda mal-material ehtiyatlar:
(i) Qeydindn
8,500
xlsn xalis realiz dyri n
qiymtlndirilmi hdlik (500 - 300)
(200)
stgl Funder Banka satlm mal-material
ehtiyatlarnn ilkin dyri
6,000
Dvrn sonuna olan mal-material ehtiyatlarnn dyri
(14,300)
133,000
Amortizasiya (H8)
14,000
147,000

$'000
12,400
3,000
15,400
Sualn rtlrin sasn, mliyyat xrclri

Torpaq v binalarn amortizasiyas (H6)
4
()
$'000
3,600
2,000
250
5,850
Kreditlr: $40m 9/12 12%

mtiyazl shmlr: $1m dnilmi + $1m hesablanm
Funders Banka hesablanm maliyy xrci

$'000
Mslnin rtin sasn mnft vergisi xrci
Txir salnm vergi:
ilin vvlin
ilin sonuna ($16m 30%)
artm
Mnft v zrr haqqnda hesabata yazlm vergi
206
$'000
11,300
3,000
4,800
1,800
13,100
,
Torpaq Binalar
$'000
$'000
lkin dyr v ya yenidn
qiymtlndirilmi dyrd
Dvrn vvlind ilkin dyr 20,000 80,000
Yenidnqiymtlndirm
5,000 25,000
Dvrn sonunda dyr
25,000 105,000
Amortizasiya
Dvrn vvlin
10,000
Yenidnqiymtlndirm (H7)
(10,000)
3,000
l zr ayrma (H7 v H8)
Dvrn sonuna
Balans dyri
Avadanlq
$'000
Proqram
tminat
$'000
Cmi
$'000
84,300
84,300
10,000
10,000
194,300
30,000
224,300
24,300
12,000
6,000
2,000
40,300
(10,000)
17,000
3,000
36,300
8,000
47,300
25,000 102,000
48,000
2,000
177,000
: $5 + $25 + $10 = $40.

7

40 5
. $80 5/40 = $10 .
, .
- $105 35
$3
. , .
,
,
$1 .
.
39 - - 55() ,

.
207
10
65. 1
208
()
K 31 2006-c

()
31 2006-c

()
31 2006-c

$'000
Aktivlr
Uzunmddtli aktivlr:
66,500
66,500
Cari aktivlr:
Mal-material ehtiyatlar (35,000 + 5,000 (H1))
Tikinti mqavilsin sasn debitor borclar (H4)
Cmi cari aktivlr
Cmi aktivlr
Kapital v hdliklr
Kapital
Shm kapital
Digr ehtiyatlar (H6)
Bldrlmmi mnft
Cmi kapital
Uzunmddtli hdliklr:
Uzunmddtli borclar (H9)
Txir salnm vergi ($7m + $2m)
Cmi uzunmddtli hdliklr
Cari hdliklr:
Qsamddtli borclar (H1)
Cari vergi hdliyi
Cmi cari hdliklr
40,000
50,000
9,000
48,000
147,000
213,500
90,000
2,000
30,000
122,000
51,000
9,000
60,000
15,000
10,500
6,000
31,500
213,500
1 2006- $10 , ,
. 18 - - ,
, 30 2006
( ).
()
. :
Dt
Kt
Dt
Kt
Dt
Kt
Glir
Qsamddtli borclar
Dvrn sonuna mal-material ehtiyatlar
Qsamddtli kreditlr
$'000
10,000
$'000
10,000
5,000
5,000
500
500
209
Maliyy xrci 1 mart 2006-c il tarixindn 31 mart 2006-c il tarixindk olan dvr
zr sat qiymti ($10 milyon) v geri alma qiymti ($11 milyon) arasndak frqin
yarsn ks etdirir.
$'000
215,000
(10,000)
16,000
221,000
Sualn rtlrin sasn, gstriln glir mbli

xlsn: sat v geri alma mliyyat
stgl: Tikinti mqavilsindn glirin 40%-i (H4)
$'000
500
6,000
mlak ($25m/50 il)

Avadanlq (20% (40m - 10m))
Avadanln satndan zrr (uot dyri $2m
($10m 1/5) - $1m daxilolmalar)
Sualn rtlrin sasn

Dvrn vvlin mal-material
ehtiyatlar
Xammaln satn alnmas
stehsal msrflri
Dvrn sonuna mal-material
ehtiyatlar ($35m + $5m)
70:10:20 amortizasiya, verildiyi kimi
Tikinti mqavilsi
4
210
1,000
7,500
Satlm
mallarn
maya dyri
$'000
-
Satla bal
msrflr
nzibati
xrclr
$'000
15,000
$'000
30,000
750
1,500
15,750
31,500
30,000
90,000
50,000
(40,000)
5,250
14,000
149,250
$40 . 40%-
.
,
$35 ($10 + $8 + $6 + $4 +
$7).
40% , 40%-
(40% $35 = $14).
: $8 + $6 + $10 = $19.
40% : 40% ($40 - $35) = $2.
hmin ,
:
$19 + $2 = $21.
$12 .
()
* avadanl ($13 - $1)

7
211
66. 2
212
()
30 2006-c

()
30 2006-c

()
30 2006-c
Tikinti mqavilsin sasn mtrilrin dmli olduqlar mbl
5,250
(H4)
Mnft v zrr vasitsil daltli dyr il maliyy aktivi (H5)
13,000
50,000
43,300
151,550
Cmi aktivlr
221,600
Kapital v hdliklr
Kapital
Shm kapital
50,000
Emissiya gliri
40,000

Bldrlmmi mnft
Cmi kapital
8,320
49,810
148,130
Uzunmddtli hdliklr
Uzunmddtli borclar
Txir salnm vergi (H8)
30,000
6,220
36,220
Cari hdliklr
Cari vergi hdliyi
Txir salnm (H1)
30,000
6,000
1,250
37,250
Cmi hdliklr
73,470
221,600
213
214
Avadanlq
67. 3
()
31 2007-ci

215
2007-ci

()
31 2007-ci
$'000
Aktivlr
Uzunmddtli aktivlr:
Cari aktivlr:
Cmi aktivlr
Kapital v hdliklr
Kapital:
Shm kapital
Bldrlmmi mnft
Cmi kapital
Uzunmddtli hdliklr:
Txir salnm glir (4,000 100/80 6/24)
Uzunmddtli borclar (H9)
Txir salnm vergi (9,000 + 3,000 + 22,500) (H7)
Cari hdliklr:
Txir salnm glir (4,000 100/80 12/24)
Cari vergi hdliyi
Qsamddtli kreditlr
Cmi hdliklr
216
250,400
40,000
86,000
48,000
174,000
424,400
100,000
52,500
34,510
187,010
1,250
131,140
34,500
166,890
2,500
35,000
8,000
25,000
70,500
237,390
424,400
: 60% ( :
= 60%).
20 (50 40%).
4
()
217
218
mlak
68. :
()
31 201-ci

$'000
Aktivlr
Uzunmddtli aktivlr
Qudvil
Torpaq, tikili v avadanlqlar (1,110 + 570)
Asl mssisy investisiya (H2)
Cari aktivlr
Debitor borclar (510 + 270)
Pul vsaiti (150 + 120)
Cmi aktivlr
Kapital v hdliklr
Ana mssisnin sahiblrin aid kapital
Shm kapital
Emissiya gliri
Bldrlmmi mnft (H6)
Nzart etmyn itirak paylar (H4)
Cari hdliklr
Kreditor borclar (300 + 180)
$'000
6
1,680
495
2,181
775
780
270
1,825
4,006
600
300
2,194
3,094
432
3,526
480
4,006
(48,000 / 80,000 )= 60%

(15,000 / 50,000 )= 30%

219
$'000

$'000
330
240
60
240
540
60%
324
6
270
30%
150
450
90
690
207
63
()

, .

,
,
.
-
.
,
.

.
,
.
220
()
:
(1)
()
.
(2)
(3)
-
(, :

).
()

, .
()
-
,
,
.
69. :
30 208-ci

()
221
70. :
31 205-ci

222
223
71. :
31 204-c
I
-
- :
- = 890 + 352 7.2 = $1,234.8
/
$39,000 $75,000
$36,000 .
224
$421,000 ,
$685,000 .
,
:
225
72. :
31 209-cu

()

$'000
31 208- ( )

31 209-
1,350
470
(150)
1,670

- :
, -
2/3 $36,000 , $12,000
.
2

75% 40%- .
226
73. :
31 203-c
-
227
74.
31 209-cu

1
,
()

( ):
228
*2.5 2-4 10% .
()
= 70
= 100
: 100 - 70 = 30
. 180 180 .
4
229
: $3,500,000 10% = $350,000
230
75.
31 202-ci

$'000

, (1)
(2)
(3)

- (4)
(7,200 + 1,500 2,000)

46,200
1,750
9,000
56,950
14,000
6,700
300
21,000
77,950
$1 i
(5)
(7)

12%-

$'000
10,000
35,910
2,240
48,150
4,000
6,000
10,000

(6,700 + 5,200 - 1400)
(4,100 + 700)

10,500
4,800
4,500
19,800
77,950
231

$'000

:
(90% 4,000)
($6,70 500)

,
()

(28,000 10%)

232
$'000
30,000
(3,600)
26,400
3,350
5,000
15,000
6,000
2,000
(28,000)
1,750
3,350
(2,800)
550
irkti
$'000
48,600
irkti
$'000
6,300
(3,600)
: r
(100)
:
:
(6)
(11,100 90%)
(15,000)
(2,400)
(11,100)
(9,990)
34,910
.
(8) .
() $3,600
e, .
90%- $6,600 .
6
= (2.4)
7

$4,000 90% = $3,600.
233
76.
()
30 206-c

$'000
Aktivlr
Uzunmddtli aktivlr
Torpaq, tikili v avadanlqlar (700 + 200)
Qudvil (H4)
Cari aktivlr
Debitor borclar
Bankda v kassada olan pul vsaiti
Cmi aktivlr
Kapital v hdliklr
Shm kapital
Emissiya gliri (H8)
Bldrlmmi mnft (H7)
Nzart etmyn itirak paylar (kapital) (H6)
Uzunmddtli hdliklr
Cari hdliklr
$'000
900
137
1,037
240
180
120
540
1,577
300
130
261
691
136
490
260
1,577
30 206-c

30 206-c
()
233
3 - - ,

, .
, bu zaman .
, 16 - (5 - ) .
2

$30,000 .
60%-, $18,000 .
:

.

$18,000 10/12 = $15,000.
, :
, :
. .
3
234
( )
e ( )
235
$150,000
: e
(20,000)
$ 130,000
10
( )
()

. -
, . ,
, .
, 3 - - ,
:
()
(
) ;
()

: 39 - - .
77.
()

.
.

236
$'000
Krlm dni
Shmlrin mbadilsi: (3/4 40% 5m shm) $6
Pul vsaiti: ($1 40% 5m shm)
Satn alnm xalis aktivlrd pay, daltli dyrl
Shm kapital
Emissiya gliri
Dvrn vvlin bldrlmmi mnft
l n mnftin zaman zr bldrlmsi; $4m 6/12
Satnalma zaman xalis aktivlrin daltli dyri
Qrupun pay 40%
Qudvilin ilkin dyri
()
$'000
9,000
2,000
11,000
5,000
2,000
6,000
2,000
15,000
(6,000)
5,000

30 204-c

Sat gliri (H2)
Satn maya dyri (H2)
Mcmu mnft
mliyyat xrclri (H2)
Maliyy msrflri
Asl mssisnin mnftind pay (H3)
Vergidn vvlki mnft
Mnft vergisi xrci (4800 + (6/12 3000))
Hesabat ili zr mnft
Mnftin aadaklara aid edilmsi:
Ana mssisnin sahiblri
$'000
85,350
(48,750)
36,600
(15,730)
(170)
800
21,500
(6,300)
15,200
14,200
1,000
15,200
30 204-
237

40%-
.
6/12 40% $4 = $800,000
238
()
78. 1
31 2005-ci
, . 1 1990-
, 100%- . 1
2003- 80%-
.
,

, ,
.
28,000,000 + 25,000,000 + 20,000,000 = 73,000,000
()
()
239

$24,000,000 .
: ,
, 31 2005-
$23,300,000 . $2,000,000 (3)
. $25,300,000
.
$24,000,000 , $1,300,000
. 80%- , 20%-
:
$'000
- (1,500 20/12) =
250
- (1,200 20/120) =
200
- (600 20/120) =
100
550
240
, ,
.
5-
$1,2 , $800,000 .
,

.

:
$23,300,000 20% =
(4) (400 - 260)

4,660,000
140,000
4,800,000
10
()
27 - - ,

.
:
.
, 27 -
.
241
27 - - y
. ,

.
lidi.
:
39 - - ,
.
79.
()
()
30 2005-ci

Glir (H1)
Satn maya dyri (H2)
Mcmu mnft (H3)
Satla bal msrflr (H4)
nzibati xrclr (H5)
mliyyat mnfti
nvestisiya gliri (H6)
Maliyy msrflri (H7)
Vergidn vvlki mnft
Mnft vergisi xrci(H8)
Hesabat ili zr mnft
Aadaklara aid ediln mnft:
Ana mssisnin sahiblri
Nzart etmyn itirak paylar (4,200,000 20%)
()
242
19,642
840
20,482
30 205-ci

$'000
241,200
(176,068)
65,132
(13,700)
(15,840)
35,592
1,000
(6,890)
29,702
(9,220)
20,482

- .
25% . $1,000,000 . ,
125%- ,
- $1,000,000
25/125 .
**
,

$7,200,000 .
5 , 20% .
35%
.
: ,
, hmin
.
4

Alfa
Beta
Qamma (6,000 35% 4/12)
$'000
7,000
6,000
700
13,700

Alfa
Beta
Qamma (7,200 35% 4/12)
$'000
8,000
7,000
840
15,840
243

Alfa
Alnm qrupdaxili dividend Beta
(80% 2,500)
Qamma (35% 4,800)
Qrupdaxili faiz zr debitor borc (8% 20,000)
Mnft v zrr haqqnda konsolid edilmi hesabat

Alfa
Beta
Qamma (35% 4,200 4/12)
Qrupdaxili faiz zr kreditor borcu (H6)
$'000
5,000
3,000
490
(1,600)
6,890

Alfa
Beta
Qamma (3,600 35% 4/12)
()
$'000
6,280
(2,000)
(1,680)
(1,600)
1,000
$'000
7,000
1,800
420
9,220
27 - -
. 27 - -
, 50%-
, . , 50% ,
r , .
, he bir .
A 28 - -
. A
, ,
. 28 - - ,
20%- ,
, .

31 - - a -.
31 - - ,
.
, ,
. 31 - - ,
.
1 2005- ,
,
.
244
80. , , 1
31 2006-c

$'000
Aktivlr
Uzunmddtli aktivlr:
Torpaq, tikili v avadanlqlar (H2)
Qudvil (H5)
Digr qeyri-maddi aktivlr (H3)
Sat n nzrd tutulan investisiyalar (H1)
Cari aktivlr
Satla bal debitor borclar (H8)
Digr cari aktivlr ($4m + $3m)
Pul vsaiti v pul vsaiti ekvivalentlri (H8)
Cmi aktivlr
Ana mssisnin sahiblrin aid ediln kapital
Shm kapital
Digr kapital ehtiyatlar (H1)
Bldrlmmi mnft
193,000
21,350
8,000
16,000
238,350
55,000
55,000
7,000
24,000
141,000
379,350

Cmi kapital
100,000
2,000
62,775
164,775
27,825
192,600
Uzunmddtli hdliklr
Uzunmddtli borc hdliklri ($50m + $24m)
Txir salnm vergi ($36m + $13m + $7.75m (H 4))
Cmi uzunmddtli hdliklr
74,000
56,750
130,750
Cari hdliklr
Ticart zr v digr kreditor borclar ($18m + $13m)
Qsamddtli borc hdliklri ($6m + $4m)
dnilmli olan cari vergi ($9m + $6m)
Cmi cari hdliklr
31,000
10,000
15,000
56,000
379,350

()
75%- ( 60
40 ). ,
27 - - ,
.
()
60 10 ,
16,67% .
,
.

. : 39 - -
,
.
$1.60, $1.40
. 10 , $2 ,
.
245
,
()
$30 , $50
. $20 .
()
A $30 , $39 .
$9 hmin
.
, $3
, $3 a
.
,
:
$90 + $80 + $20 (2) + $3 (2) = $193 .
3
-

-
, - 38 - - ,
(63- ). (64- ) ,

.

- .
.

$2 .
246
-
, - $3

, 31 2006-
- .

- = $30 + $28 - $3 = $55
,
,
$5
.
$5
.
()

. 28 -
- , .

,
. 20%
, 16.67%

, .
28 - - ,
. ,
(
247
).

n .
81. , , 2
()
30 2006-c

30 2006-c
-
248
1 2005-
249
1 2005-
()
, .
12 - - ,

.
, (). ,
, ,
( avadanlq
) . ,
,
.
-
() . ,

. () , ,
.
, ,

.
250
82 2
()
31 2007-ci

$'000
Aktivlr
Uzunmddtli aktivlr:
(125,000 + 85,000 + 10,000 + 6,000) (H2)
Qudvil (H3)
Digr qeyri-maddi aktivlr (H2)
Asl mssislr investisiya (H4)
Cari aktivlr:
Mal-material ehtiyatlar (33,000 + 30,000 4,000) (H5)
Satla bal debitor borclar (43,000 + 30,000 - 5,000)
Cmi aktivlr
Kapital v hdliklr
Shm kapital (70,000 + 20,000)
Emissiya gliri ((20,000 $5) - 800)
Bldrlmmi mnft (H6)
Cmi kapital
Uzunmddtli hdliklr:
Uzunmddtli borc hdliklri
Txir salnm vergi (35,000 + 12,000 + 8,000 + 1,300 - 1,320)
Cari hdliklr:
Ticart zr v digr kreditor borclar (25,000 + 17,000 - 5,000)
dnilmli olan cari vergi
Cmi hdliklr
226,000
28,250
16,000
35,920
306,170
59,000
68,000
21,000
148,000
454,170
90,000
99,200
57,540
246,740
24,450
271,190
75,000
54,980
129,980
37,000
16,000
53,000
182,980
454,170
251
Torpaq
Avadanlqlar
rti hdliklr
Mtrilrl laqlr
Mvqqti frqlr zr txir
salnm vergi (25%)
Satnalma
tarixind
$'000
10,000
8,000
3,000
20,000
41,000
(10,250)
30,750
Hrkt
$'000
(2,000)
(3,000)
(4,000)
(9,000)
Hesabat
tarixind
$'000
1,0000
6,000
16,000
32,000
2,250
(6,750)
(8,000)
24,000
$'000
$'000
Krlm dnilr
Emissiya olunmu shmlrin daltli dyri (20,000 * $6)
Nzart etmyn itirak paylarnn daltli dyri
(10,000 x $2.40)
120,000
24,000
144,000
xlsn: satn alnm aktiv v hdliklrin xalis daltli dyri

Shm kapital
50,000
Bldrlmmi mnft
35,000
daltli dyr zr dzlilr
30,750
(115,750)
28,250
Nzart etmyn itirak paylar, daltli dyrl (yuxarda)
Satnalma tarixind xalis aktivlrd nzart etmyn itirak
paylarnn hisssi (115,750 x 20%)
Nzart etmyn itirak paylarna aid ediln qudvil
24,000
(23,150)
850
$'000
Hesabat tarixind xalis aktivlr
94,000
24,000
118,000
Nzart etmyn itirak paylar (20%)

stgl nzart etmyn itirak paylarna aid ediln qudvil
23,600
850
24,450
252
Sualn rtlrin sasn

Satnalma msrflri
Alf
Beta
Qamma
$'000
$'000
$'000
55,000
44,000
28,000
800
Realiz edilmmi mnft

Beta (25/125 20,000)
(4,000)
Qamma (25/125 16,000 40%)
(1,280)
Txir salnm vergi (5,280 25%)
1,320
(6,750)
Satnalmadan vvlki bldrlmmi mnft

51,840
(35,000)
(15,000)
2,250
13,000
Beta: satnalmadan sonrak bldrlmmi

mnftd pay (2,250 80%)
1,800
Qamma: satnalmadan sonrak bldrlmmi

mnftd pay (13,000 40%)
Txir salnm vergi (5,200 25%)
5,200
(1,300)
57,540
:
,
.
()
() 3 - - ,
.
, ,
.
$18
, .

n ,
.

39 - 37 - - , .
.
253

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The translation of the BPP Learning Media Ltd study materials has been undertaken by GRBS (G&R

20 000 1 200u 35 000 .

1 200- 240 000

1 2005- irkti, 100

Sifariiy yazlm qaim

Sabit mqavil qiymti

hdliklrin bir nv d qiymtlndirilmi hdliklrdir. ,

Dyimyn faiz v indeks bal istiqrazlar

31 2003, 2004 2005-

2003- 1,250 . 31 2003-

un 1 2004- 2 , 31 2005- 2,20

4,50 . 31 2007- tarixin 5

41. Epsilon 3 (12/06)

30 sentyabr 20X1-ci il tarixind bitn hesabat ili n

30 sentyabr 20X2-ci il tarixind bitn hesabat ili n

30 sentyabr 20X3-c il tarixind bitn hesabat ili n

30 2005- $12 avadanlq $1 ;

30 2005- $10 mlak

208 200- $1,20

31 dekabr 20X7-ci il tarixind hesabda qalq

MALYY VZYYT HAQQINDA HESABAT: 30 sentyabr 20X4-c

stifad olunan kapital zr glirlik msal

MALYY VZYYT HAQQINDA

Cmi kapital v hdliklr

Dvrn vvlind kapital

Tam sahibi olduu torpaq v tikililr

Ticart zr kreditor borclar

1 iyul 20X1-ci il tarixind h 4 1 $3

Larcher irktin dy biln zrr

1 2001- $10 avadanl 30

. 31 2006 40% $12

Satla bal msrflr

Torpaq, tikili v avadanlq:

31 mart 2006-c il tarixin ylm amortizasiya (Qeyd 3)

Aralq (kmki) hesab (Qeyd 4)

car haqq zr dnilr (Qeyd 5)

Uzunmddtli kreditlr zr dnmi faiz

Mnft vergisi hesab (Qeyd 6)

Txir salnm vergi (Qeyd 6)

Satla bal debitor borclar

Pul vsaiti v onun ekvivalentlri

Ticart zr kreditor borclar

Uzunmddtli borclar (10% faiz drcsi)

Adi shmlr ($1 shmlr)

31 mart 2006-c il tarixin bldrlmmi mnft

1 2006- mlak $120 a

1 200- 90%- $30

2-ci ilindn 5- lin kimi olan mddt

Tkrar qiymtlndirmdn zrr

41,000 (290,000 248,000)

Qudvil (230 - 190)

56,945,000 (($50 + $6,945 ) 10). ,

d 556,000 ($6,945 x 8%).

t, 51,250.5 ($56,945 x 9/10).

sasl tmir tlb edn element (3,000 10/12)

1.1.X2-ci il tarixind xalis balans dyri

lkin dvr zr cmi maliyy xrclri

Mlkiyytd olan aktivlrin amortizasiyas

1 yanvar 20X3-c il tarixin ilkin dyr

31 dekabr 20X3-c il tarixin ilkin dyr

1 yanvar 20X3-c il tarixin ylm amortizasiya

31 dekabr 20X3-c il tarixin ylm amortizasiya

31 dekabr 20X3-c il tarixin xalis balans dyri

1 yanvar 20X3-c il tarixin xalis balans dyri