RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of September 28, 2012 No. 216

About introduction of amendments to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of November 6, 2004 No. 177 "About approval of "Rules of write-off of the past repair fixed assets which are on balance of the state companies and organizations, and also on balance of the companies in which authorized capital there is the state share, and sales of the material values received from disassembly of the specified means"

Being guided by the eighth paragraph of article 119 of the Constitution of the Azerbaijan Republic, the Cabinet of Ministers of the Azerbaijan Republic decides:

1. "In the resolution of the Cabinet of Ministers of the Azerbaijan Republic "About approval "Rules of write-off of the past repair fixed assets which are on balance of the state companies and organizations, and also on balance of the companies in which authorized capital there is the state share, and sales of the material values received from disassembly of the specified means" of November 6, 2004 No. 177 (Collection of the legislation of the Azerbaijan Republic, 2004, No. 11, Article 965; 2005, No. 11, Article 1076; 2006, No. 1, Article 59; 2009, No. 4, Article 290, No. 10, Article 846) to make the following changes:

1.1. in the name and part 1 to replace words of "fixed assets" with the words "and also the property, plant and equipment (funds) stolen or lost under the obscure circumstances";

1.2. by the "Rules of write-off of the past repair fixed assets which are on balance of the state companies and organizations, and also on balance of the companies in which authorized capital there is the state share, and sales of the material values received from disassembly of the specified means" approved by this resolution:

1.2.1. in the name of the word of "fixed assets" shall be replaced with words "and also the property, plant and equipment (funds) stolen or lost under the obscure circumstances";

1.2.2. in Item 1.2 after the words "being on balance" to add the word "the kidnapped persons lost under the obscure circumstances and who were past repair" and in this Item of the word "and also these means" shall be replaced with words "and also the means which were past repair";

1.2.3. in Item 2.1 (in the second case) after the word" (funds)," to add the word "and also the property, plant and equipment (funds) stolen or lost under the obscure circumstances";

1.2.4. add Item 2.3 with the seventh paragraph of the following content: -

"constitute documents of financial accounting of the organization for the kidnapped person or the property lost under the obscure circumstances, including the documents relating to inventory count of property, technical data sheet, affirmative documents of the Ministry of Internal Affairs of the Azerbaijan Republic, and on vehicles of in addition Head Public Administration of Road Traffic police in connection with plunder and loss under the obscure circumstances of fixed assets (fund), and also the act of removal of property (values) from accounting on the basis of the conclusion of inventory-taking group (the standard form of the act is given in appendix 3 to Rules).";

1.2.5. In the text of Rules and in appendices 1 and 2 to Rules in appropriate cases after the words "fixed assets" in appropriate cases to add the word "(funds)";

1.2.6. exclude from Item 2.4 of the word of "fixed asset objects";

1.2.7. add with Item 2.14 of the following content:

"2.14. If the property, plant and equipment (funds) stolen or lost under the obscure circumstances will not be found within 10 years and the held operational and search events did not yield any results, this property, plant and equipment (funds) based on the conclusion of the State committee on property questions of the Azerbaijan Republic is written off from balance of the organization taking into account information provided by the Ministry of Internal Affairs of the Azerbaijan Republic, and concerning vehicles by in addition Head Public Administration of road traffic police.".

Appendix №. 3

"to Rules of write-off of the property, plant and equipment (funds) which are on balance of the state companies and organizations, and also on balance of the companies in which authorized capital there is the state share, and sales of the material values received from disassembly of the specified means past repair, and also stolen and lost under the obscure circumstances"

                                                                                                                                       Утверждаю
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(название предприятия,учреждения и организации)
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(должность,имя , фамилия, отчество)
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