{"id":174436,"date":"2023-04-11T18:14:33","date_gmt":"2023-04-11T14:14:33","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=174436","title":{"rendered":"Hesablama Palatas\u0131 M\u0259rk\u0259zi Bankla ba\u011fl\u0131 n\u00f6qsanlar a\u015fkarlay\u0131b"},"content":{"rendered":"

Hesablama Palatas\u0131 Az\u0259rbaycan M\u0259rk\u0259zi Bank\u0131n\u0131n (AMB) 2021 v\u0259 2022-ci ilin birinci yar\u0131s\u0131ndak\u0131 maliyy\u0259-t\u0259s\u0259rrüfat f\u0259aliyy\u0259tind\u0259 qüsurlar a\u015fkarlay\u0131b.<\/strong><\/p>\n

Bu bar\u0259d\u0259 Palatan\u0131n AMB-d\u0259 apard\u0131\u011f\u0131 auditin n\u0259tic\u0259l\u0259rind\u0259 bildirilib.<\/p>\n

M\u0259lumata gör\u0259, M\u0259rk\u0259zi Bank\u0131n ayr\u0131-ayr\u0131 ill\u0259r v\u0259 obyektl\u0259r üzr\u0259 \u0130dar\u0259 Hey\u0259ti t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f investisiya büdc\u0259sind\u0259 h\u0259r il üçün n\u0259z\u0259rd\u0259 tutulan investisiya v\u0259saitl\u0259ri müvafiq il \u0259rzind\u0259 istifad\u0259 edilm\u0259yib v\u0259 yaxud müvafiq ilin büdc\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmad\u0131\u011f\u0131 halda, investisiya x\u0259rcl\u0259rin\u0259 yol verilib. Layih\u0259-smeta s\u0259n\u0259dl\u0259rin\u0259 ekspertiza r\u0259yi al\u0131nmadan, tikintiy\u0259 mü\u0259llif n\u0259zar\u0259ti t\u0259min edilm\u0259d\u0259n v\u0259 tikintinin ehtimal olunan qiym\u0259ti hesablanmadan tikinti i\u015fl\u0259ri ba\u015flan\u0131l\u0131b v\u0259 obyektin tikintisinin ba\u015fa çatmas\u0131n\u0131 r\u0259smil\u0259\u015fdir\u0259n “\u0130stismara icaz\u0259 Akt\u0131” t\u0259rtib v\u0259 t\u0259sdiq edilm\u0259yib. Tikinti i\u015fl\u0259ri tam ba\u015fa çatd\u0131qdan sonra qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun s\u0259n\u0259dl\u0259\u015fm\u0259 apar\u0131l\u0131b.<\/p>\n

Mühasibat uçotu üzr\u0259 uzunmüdd\u0259tli aktivl\u0259r\u0259 hesablanm\u0131\u015f amortizasiya x\u0259rcl\u0259rin\u0259 gör\u0259 qal\u0131q m\u0259bl\u0259\u011fi göst\u0259ricil\u0259ri il\u0259 31 dekabr 2021-ci il tarixin\u0259 t\u0259rtib edil\u0259n illik maliyy\u0259 hesabatlar\u0131 v\u0259 “Dövl\u0259t \u0259mlak\u0131n\u0131n qorunub saxlanmas\u0131 v\u0259 ondan istifad\u0259 v\u0259ziyy\u0259ti haqq\u0131nda illik xüsusi hesabat”\u0131n göst\u0259ricil\u0259ri aras\u0131nda uy\u011funsuzluqlar olub, 276,4 min manat d\u0259y\u0259rind\u0259 olan \u0259sas v\u0259saitl\u0259r “Kompüter v\u0259 avadanl\u0131qlar” sinfind\u0259 uçota al\u0131nmal\u0131 oldu\u011fu halda, “Mebel v\u0259 avadanl\u0131qlar” sinfind\u0259 uçota al\u0131n\u0131b, “M\u0259rk\u0259zi Bank\u0131n yeni inzibati binas\u0131n\u0131n tikintisi” obyekti il\u0259 \u0259laq\u0259dar tikinti-qura\u015fd\u0131rma i\u015fl\u0259ri üzr\u0259 103 milyon 358 min manat m\u0259bl\u0259\u011find\u0259 investisiya x\u0259rcl\u0259ri kapitalla\u015fd\u0131r\u0131lan x\u0259rcl\u0259r kimi tan\u0131nmay\u0131b.<\/p>\n

Sumqay\u0131t Ehtiyat M\u0259rk\u0259zinin yeni inzibati binas\u0131n\u0131n istifad\u0259y\u0259 verilm\u0259sin\u0259 baxmayaraq, istismarda oldu\u011fu müdd\u0259td\u0259 854,8 min manat m\u0259bl\u0259\u011find\u0259 amortizasiya x\u0259rci hesablanmay\u0131b. Elmi-t\u0259dqiqat i\u015fl\u0259rin\u0259 gör\u0259 qeyri-rezident fiziki \u015f\u0259xsl\u0259 ba\u011flanm\u0131\u015f müqavil\u0259 üzr\u0259 h\u0259yata keçirilmi\u015f öd\u0259ni\u015f il\u0259 ba\u011fl\u0131 öd\u0259m\u0259 m\u0259nb\u0259yind\u0259n 4,9 min manat m\u0259bl\u0259\u011find\u0259 vergi borcunun, qeyri-rezident hüquqi \u015f\u0259xsl\u0259rl\u0259 ba\u011flanm\u0131\u015f müqavil\u0259l\u0259r üzr\u0259 öd\u0259m\u0259 m\u0259nb\u0259yind\u0259n 9 halda 210,6 min manat m\u0259bl\u0259\u011find\u0259 vergi borcunun, h\u0259mçinin informasiya texnologiyalar\u0131 sah\u0259si üzr\u0259 i\u015f v\u0259 xidm\u0259tl\u0259rin göst\u0259rilm\u0259sin\u0259 gör\u0259 qeyri-rezident hüquqi \u015f\u0259xsl\u0259rl\u0259 ba\u011flanm\u0131\u015f müqavil\u0259l\u0259r üzr\u0259 207,4 min manat \u018fDV m\u0259bl\u0259\u011fi hesablanaraq dövl\u0259t büdc\u0259sin\u0259 öd\u0259nilm\u0259yib.<\/p>\n

AMB korporativ idar\u0259etm\u0259 standartlar\u0131na sadiqlik göst\u0259r\u0259r\u0259k bank\u0131n strateji bax\u0131\u015f\u0131 \u0259sas\u0131nda onun strateji v\u0259zif\u0259 v\u0259 h\u0259d\u0259fl\u0259rini mü\u0259yy\u0259n edib, onlara nail olunmas\u0131 üçün funsional al\u0259t v\u0259 prosedurlar\u0131 t\u0259tbiq etm\u0259kl\u0259 bütün idar\u0259etm\u0259 s\u0259viyy\u0259l\u0259rind\u0259 d\u0259qiq s\u0259lahiyy\u0259t bölgüsünü, habel\u0259 riskl\u0259rin s\u0259m\u0259r\u0259li idar\u0259 edilm\u0259sin\u0259 v\u0259 f\u0259aliyy\u0259tinin \u015f\u0259ffafl\u0131\u011f\u0131na nail olunmas\u0131 m\u0259qs\u0259di il\u0259 effektiv daxili n\u0259zar\u0259t sisteminin t\u0259tbiqini t\u0259min edib. “Mühasibat uçotu haqq\u0131nda” qanunun t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l etm\u0259kl\u0259 yana\u015f\u0131, uçotun Mühasibat Uçotunun Beyn\u0259lxalq Standartlar\u0131na uy\u011fun apar\u0131lmas\u0131n\u0131 t\u0259min edilib, maliyy\u0259 hesabatlar\u0131 beyn\u0259lxalq standartlara uy\u011fun t\u0259rtib edilib v\u0259 ictimail\u0259\u015fdirilm\u0259si üçün qurumun internet sayt\u0131nda yerl\u0259\u015fdirilib.\/\/\/APA-Economics<\/p>\n","protected":false},"excerpt":{"rendered":"

Hesablama Palatas\u0131 Az\u0259rbaycan M\u0259rk\u0259zi Bank\u0131n\u0131n (AMB) 2021 v\u0259 2022-ci ilin birinci yar\u0131s\u0131ndak\u0131 maliyy\u0259-t\u0259s\u0259rrüfat f\u0259aliyy\u0259tind\u0259 qüsurlar a\u015fkarlay\u0131b. Bu bar\u0259d\u0259 Palatan\u0131n AMB-d\u0259 apard\u0131\u011f\u0131 auditin n\u0259tic\u0259l\u0259rind\u0259 bildirilib. M\u0259lumata gör\u0259, M\u0259rk\u0259zi Bank\u0131n ayr\u0131-ayr\u0131 ill\u0259r v\u0259…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-174436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/174436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=174436"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/174436\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=174436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=174436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=174436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}