ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of August 5, 2002 No. 328

About revaluation of property, plant and equipment (funds), the invaluable and fast-wearing-out objects in the Republic of Tajikistan

For the purpose of reduction of book value of property, plant and equipment (funds), the invaluable and fast-wearing-out objects in compliance with conditions of their reproduction and the current prices, and also their reliable reflection in balance of the companies, the Government of the Republic of Tajikistan decides:

1. To the ministries, the state committees, the companies, organizations and the organizations, irrespective of patterns of ownership to carry out revaluation of property, plant and equipment (funds) and the invaluable and fast-wearing-out objects as of October 1, 2002.

Establish the single raising revaluation coefficients on all groups of property, plant and equipment (funds) as of October 1, 2002 for the next periods of acquisition:

- till 1998 - 3,0; till 1999 - 2,0; till 2000 - 1,5; till 2001 - 1,3 and till October 1, 2002 - 1,1.

Establish the single raising coefficient of revaluation of the invaluable and fast-wearing-out objects acquired till January 1, 2001 by 1,5.

2. Determine that the companies of the Ministry of transport and communication of the Republic of Tajikistan, the Ministry of Energy and Industry of the Republic of Tajikistan and the Tajik aluminum plant after carrying out revaluation of property, plant and equipment (funds) and the invaluable and fast-wearing-out objects taking into account the raising coefficients provided in Item of one this resolution apply the additional raising revaluation coefficient as of October 1, 2002 about what represent the corresponding reporting to the State committee on investments and management of state-owned property of the Republic of Tajikistan.

3. Approve the enclosed Procedure for carrying out revaluation of property, plant and equipment (funds), the invaluable and fast-wearing-out objects in the Republic of Tajikistan.

4. To provide to the Ministry of Finance of the Republic of Tajikistan the methodical and practical help to the companies and organizations in carrying out revaluation of property, plant and equipment (funds) and the invaluable and fast-wearing-out objects and reflection of its results in accounting and statistical records.

5. To the state committee on investments and management of state-owned property of the Republic of Tajikistan in case of determination of size of the starting (starting) price of subjects to privatization and blocks of shares of joint-stock companies to consider conversion factors of changes of price index as of October 1, 2002 and to bring into accord with them departmental regulating documents on privatization.

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