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S T A N D A R D M O L D O V E A N
TERMENI $I DEFINITII
Editie oficiali
l)cpartamcntul "Moldova-Standard"
Chiginiu
csM 01.040.01
DEPARTAMENTUL*MOLDOVA-STANDARD"
STANDARD MOLDOVEAN 5N{249:2004
Departamenh.rl
"Moldova-Standard",str. E. Coca nr. 28, MD-2064, Chiginnu,
Republica
Moldova,tel.748588, fax.7505 8l
O MOLDOVA-STANDARD, 2OO4
PREAMBUL
Titlul prezentuluistandard
in limbarusd:
E4uual clrcreva oLleHKItt Myrqecrea. TepvuHsI 14onpeaeneHr,rt
II
SM 249:2004
l)rezentul definegte
standard privindevaluarea
nofiunilefundamentale patrimoniului.
T E R M E N I$ I D E F I N I T I I
2.I Noliunifundamentale
2.3.9Deprcciererecuperabilh:Depreciere, ru VcrpaHnurtfin:uoc
a cirei inldturareesteposibili dirrpunctde vedere en Curabledepreciation
fizic gi clicientddin punctde vetlcreeconomic.
Anexa A
(informativi)
Anexa I]
(informativd)
Anexa C
(informativi)
Accumulateddepreciation 2.3.5
Adjustedprice 2.3.t2
Alternativeusevalue 2.2.t4
Appraisal report 2.1.t0
Assessment value 2.2.10
Basisof value 2.2.1
Conparableobject 2.3.11
Comparativeapproach 2.3.3
Cost approach 2.3.2
'' Curabledepreciation 2.3.9
Date of valuatign 2.1.9
Direct capitalization
method 2.3.13
Discountedcashflow method 2.3.14
Economic depreciation 2.3.8
Ethics ofvaluer 2.t.tl
Functionaldepreciation 2.3.1
Incorneapproach z,)..t
Incurabledepreciation 2.3.t0
Initial value 2.2.5
Insurancevalue 2.2.9
Investmentvalue 2.2.7
Liquidation value 2.2.8
Market value 2.2.2
Market value for existing use 2.2.t3
Mortgage investmgntanalysis 2.3.15
Mortgage value 2.2.11
Personalproperty 2.1.3
Physicaldepreciation 2.3.6
Principlesof valuation 2.1.7
Property 2.1.1
Propertyvaluation 2.t.4
Propertyvaluer 2.1.8
Real property 2-1.2
Replacement cost 2.2.4
Reproduction cost 2.2.3
Residualvalue 2.2.6
Subjectsof valuatiorr l.t-o
Valuationobject 2.t.5
Valuationproi'ess 2.3.1
Value in usc 2.2.12
Value reconciliation 2 . f. 1 6
5M249:2004
Ancxal)
(informativd)
TRADUCERDAAUTENTICA A PREZENTULUISTANDAIID
ir'qllmun nusur
I{ava.nonepenoAa
2 TEPMI{HbI 14 OI{PENEJIEHI4'I
2. I O6utue noll,s"tr.tg
2.l.lllnryuqecrno:CoaoxynHocrr,npHrraAre)KalqHx ro Patrimoniu
onpeAeneHHbrM Qrluvecxnu H ropHAr{qecKr.rM
JrHqaM en Property
HMyulecrBeHHbrx npaBH o6q:aHHocrefi(no,{aaroulr.rxc.r
orteHKeB AeHexHoM Br,rpaxeHHH),paccruarpr
eacMr,rxKaK
cyMMaaKTHBHbrx r naccHBHbrx rleHHocref,TecHocBr3aHHbrx
nerr4y co6ofi.
2.1.3 .{nrrxlrrr.rocr.rMyll-lcc'rBo:
Beuln varepua;rsnoro n ro Br.rnurimobile
rreMa'repnaJrbHoro xapaKTepa,He orHocqulnecr K en Personal
rieABHxHMbIM seuav. Ouu e cBrr3aHbr c He.D,RHXHMT,TMH property
BeulaMl.r,lrx Mo)KrronepeMeularbB npoc'l'panclBe. (ntovables)
l0
SM 249:2004
2 . I . l I 3 r r r x a o l l c r u l l l K l l l M y u e c ' r R : l :C o a o r y n t t o c r s Eticda
3THirecKrrx npaBHJrti rropMnoBeaeHHq oueHruHKanpH evaluatonrlui
npoBeaeHHH npottel(ypblouellKrl ttMyu(ecTlla. Ethicsof valuer
II
SM 249:2004
2.2.5llepnonavaJlbrraflclonMocrblrMyrrlecrlla: ro Valoareinitiald
@axrnqecxr.re3a'rparr,rHa npHo6pereHnerJrH co3AaHrre en Initial value
o6beKTa oqeHKlI Ha MoMer'rrltaqara ero HcuoJlb3oBaHnr.
l2
SM 249:2004
l_1
SM 249:2004
2.3.7 (Dyrrrcrruorta.irrrrr'rfi
rllrroc: Csqsau c pa3BI]rHeM
TexHut{ecKoro npofpecca, n03Bontrculero co3aaBaTbHOBHe funclionali
o6rerru, sau6oree noJIHbIM o6parot'.torBeqaroull{e en Functional
coBpeMeHHbrM rpe6oaaunru. depreciation
2 . 3 .l 2 C r o p p c r r t t p o R a l r l t n uu c t t a : I l e r r ar t p o a a ) t o t lo Prel ajr.rstat
o6r,erra cpaBniJlrHtr HMyulecrBaIrocneee KoppeKTLIpoBKH Ila en Adjustedprice
pa3nnrr n c o6r,crlolr oqenKLr.
t4
5M249:2004
Terrclrr.{e
Bcefo nepuoaa noJlb3oBatl]jro6l,eKroMnpH Direct
oTcyTcTBHH rrcpBoHaqaJlblrLrx
HHBecTrruHiU oarroBpeMeHHoM capitalization
yqe're BoiBpaTa KanrrTanan aoxoaa Ha KanHTan. method
KoHeq nepeeora
l-i
SM 249:2004
Elaboratori:
Pregedinte: dl $tefanCrigan,
Vicepregedinte: dna Olga Buzu,
Secretar: dna AngelaMatcov,
Membri: dna Ludmila Cuplova
dna Lilia Panic
dl AlexandruVitanov
dl Tudor Bajura
dl Victor Moroz.
dna StelaMunteanu
. "d.llurie Badir
dna RaisaCravcenco
dl DumitruTdrdburcd
dl VeaceslavRevelchi
dl ValeriuOpincd
Buletinulde Standardizare
lndicativul rnodificirii Punctele
moclif
icate
nr. / an
l6