8- استبعاد / بيع الأصول الثابتة:8.1

8- استبعاد / بيع الأصول الثابتة:8.1 يتطلب بيع الأصول الثابتة موافقة مسبقة من الإدارة العليا (حسب مصفوفة الصلاحيات).8.2 في حالة عدم صلاحية أي أصل من الأصول الثابتة للاستخدام أو الاستغناء عنها لأي سبب من الأسباب يجب على مدير القسم / الإدارة / الفرع التي بحوزتها هذه الأصول أن يرفع مذكره إلى المدير العام.8.3 يقوم المدير العام بتشكيل لجنة لا تقل عن 3 اشخاص متضمنة عضو مالي وعضو فني ومن ثم يتم استلام تقرير من اللجنة بحالة هذه الأصول.8.4 تقوم اللجنة الخاصة المشكلة من قبل المدير العام بالتحقق من وضع تلك الأصول الثابتة (تالفة أو قديمة) وتقوم بإعداد قائمة بها.8.5 تقوم اللجنة برفع تقريرها إلى المدير العام للاعتماد8.6 يتطلب استبعاد الأصول الثابتة خاصة السيارات والآلات والمعدات موافقة المدير العام8.7 إذا كانت القيمة المقدرة للأصل المستبعدة تزيد عن خمسون ألف ريال يجب أن تتم عملية البيع من خلال عطاءات مقفلة أو من خلال مزاد أو أي طريقة أخرى، تراها الإدارة العليا وفقا (لمصفوفة الصلاحيات).8.8 على الإدارة المالية التحقق من تحصيل قيمة بيع الأصل حسب الاتفاق.8.9 في حالة زيادة القيمة المتحصلة من بيع الأصل عن القيمة الدفترية يسجل الفرق ضمن الإيرادات الأخرى (أرباح بيع ممتلكات).8.10 في حالة عدم تغطية القيمة المتحصلة للقيمة الدفترية للأصل فيسجل الفرق ضمن المصروفات الأخرى (خسائر بيع ممتلكات).8.11 في حالة استبعاد جزء من الأصل فإن أمكن تحديد تكلفة الجزء المستبعد والإهلاك المتراكم له، فيجب حينئذ استبعادهما من السجلات، وإذا لم يكن ذلك ممكناً فتسجل القيمة المتحصلة من الاستبعاد "إيرادات أخرى" ما لم يكن الجزء المستبعد هو الجزء الأعظم عندئذ تقدر القيمة الدفترية له وتستبعد من السجلات ويسجل الفرق بين القيمة المتحصلة والقيمة الدفترية ضمن الإيرادات أو المصاريف حسب الحالة.8.12 إذا تضمنت عملية الاستبعاد استلام أصول أخرى مقابل الأصل المستبعد يلزم تقدير القيمة السوقية العادلة لجميع الأصول المتبادلة، ويتم الاعتراف بربح أو خسارة الاستبدال إذا كان الأصل المستلم غير مشابه للأصل المستبعد، أما إذا كان الأصل المستلم مشابه للأصل المستبعد فيتم الاعتراف بخسارة الاستبدال فقط أما الربح فينزل من القيمة السوقية للأصل المستلم.

النتائج (الإنجليزية) 1:

8. exclusion / sale of fixed assets:
8.1 requires fixed asset sales prior approval of senior management (according to a matrix of powers).
8.2 If the validity of any asset of the fixed assets for use or dispensed for any reason should the section / department / branch manager that possession of these assets to raise a note to the Director - General.
8.3 The Director - General to form a committee of at least three people , including a member of Mali, a member of a technical and then be received from the report of the status of these assets.
8.4 The problem of the Special Committee by the Director General to verify the status of those fixed assets (damaged or old) and you set up a list of them.
8.5 The Committee shall raise its report to the Director - General of the adoption of
8.6 requires special fixed assets exclude automobile, machinery and equipment approval of the Director - General
8.7 If the estimated value of the asset disposed of more than fifty thousand riyals must be the sales process through closed tenders or through an auction or any other way, you see the senior management in accordance with (matrix of powers).
8.8 Financial Management verify the collection of the sale value of the asset according to the agreement.
8.9 In the case of increasing the value of proceeds from the sale of the asset book value , the difference in the other income (profit on sale of property).
8:10 If you do not cover the value of the proceeds of the carrying amount of the asset Visgel difference in other expenses (losses on sale of property).
8.11 in the case of the exclusion of part of the asset, the possible , determine the cost of the unlikely accumulated depreciation to him, then you should exclude them from the records, and if this is not possible is recorded obtained value of exclusion "other income" as part unlikely is not the greatest part then estimated the book value has are excluded from the records and records the difference between the proceeds and the carrying value as income or expense , as the case.
8:12 If you included the process of exclusion receiving other assets in exchange for the asset is unlikely required fair market value estimate for all mutual assets, and are recognized as a gain or loss of replacement if the original recipient is similar to the origin is unlikely, but if the original recipient is similar to the original excluded are loss is recognized only the replacement of the profit Wenzel of the market value of the asset received.

النتائج (الإنجليزية) 2:

8- Excluding/selling fixed assets:
8.1 The sale of fixed assets requires prior approval from senior management (depending on the power matrix).
8.2 If any fixed asset is not valid for use or dispensed for any reason, the director of the department/department/branch in which it has these assets must submit his or her note to the General Manager.
8.3 The Director General shall form a committee of at least 3 persons, including a financial member and a technical member, and then receive a report from the committee on the status of these assets.
8.4 The Special Committee formed by the Director-General checks the status of those fixed assets (damaged or outdated) and prepares a list of them.
8.5 The Committee shall submit its report to the Director-General of Accreditation
8.6 The exclusion of fixed assets, especially cars, machinery and equipment, requires the approval of the General Manager
8.7 If the estimated value of the excluded asset exceeds SR 50,000, the sale must be made through closed bids or through an auction or any other method, which the senior management deems in accordance with the (matrix of powers).
8.8 Financial management must verify that the value of the sale of the asset has been collected as agreed.
8.9 If the value obtained from the sale of the asset is higher than the book value, the difference is recorded among other earnings (profit of the sale of property).
8.10 If the value of the asset's book value is not covered, the difference is recorded among other expenses (loss of property).
8.11 If a portion of the asset is excluded, if the cost of the excluded part and accumulated depreciation can be determined, then they must be excluded from the records, and if this is not possible, the value obtained from the exclusion "other income", unless the excluded part is the maximum, then the book value is estimated and excluded from the records and the difference between the value received and the book value within income or expenses is recorded as case.
8.12 If the exclusion process involves receiving other assets against the excluded asset, the fair market value of all mutual assets must be estimated, and the loss of the replacement is recognized if the received asset is not similar to the excluded asset, but if the asset received is similar to the excluded asset, the loss of the replacement is recognized only, and the profit is deducted from the market value of the received asset.

النتائج (الإنجليزية) 3:

8-where to exclude the sale of fixed assets:
8.1 matrix requiring prior approval by senior management who sell fixed assets.
8.2 if any fixed assets are not suitable for use or allocated to the Department Manager for any reason, the Department shall submit the ownership of these assets to the general manager.
8.3 the director general shall form a committee of not less than three persons, including a financial member and a technician, and then receive a status of assets report from the Committee.
8.4 the Special Committee on issues will have the director general review the status of these fixed assets and prepare a list.
8.5 the committee shall submit the adopted report to the director general.
8.6 it is required to exclude fixed assets, especially the approval of general manager of automobile and mechanical equipment
8.7 if the estimated value of an asset exceeds 50000 Riyals, the sales process must be carried out through public bidding, auction or any other way, according to the authorization matrix in the opinion of the top management.
8.8 the original agreement on checking the sales value of financial management.
8.9 in the case of an increase from the carrying amount of the asset sold, record the difference in other income, including the profit from the sale of the property.
In the case of 8.10, the carrying amount of the asset does not include other expenses, including property losses.
8.11 if it is possible to exclude part of an asset, part of its cost and accumulated depreciation, then they must exclude records, if not, from the value of the excluded income. The other part, unless the excluded part is the largest part, then estimates its book value, excluding the difference between the recorded and recorded income or expenditure.
8.12 if the exclusion process includes the receipt of other assets and unlikely assets, the fair market value of all assets is a necessary estimate, and gains or replacement losses are recognized, if the original recipient is not Similar to the impossible asset, but if the origin of the impossible asset is similar to the impossible asset, only recognize the replacement loss, and the profit will decrease from the market value of the received asset.