{"id":3645,"date":"2021-10-15T00:00:00","date_gmt":"2021-10-15T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/atteikts-valsts-atbalsts-uznemumiem\/"},"modified":"2021-10-15T00:00:00","modified_gmt":"2021-10-15T00:00:00","slug":"atteikts-valsts-atbalsts-uznemumiem","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/atteikts-valsts-atbalsts-uznemumiem\/","title":{"rendered":"Atteikts valsts atbalsts gr\u016bt\u012bb\u0101s non\u0101ku\u0161a uz\u0146\u0113muma (GNU) statusa d\u0113\u013c \u2013 k\u0101 to nosaka?"},"content":{"rendered":"<div>\n<p>Nereti uz\u0146\u0113m\u0113jiem n\u0101kas saskarties ar situ\u0101ciju, kad, piesakoties k\u0101dam no valsts atbalstiem (grantam, aizdevumam, garantijai, atbalsta un plat\u012bbu maks\u0101jumiem u.c.), tiek sa\u0146emts atteikums, pamatojoties uz to, ka uz\u0146\u0113mumam uz konkr\u0113to v\u0113rt\u0113\u0161anas periodu ir <b>gr\u016bt\u012bb\u0101s non\u0101ku\u0161a uz\u0146\u0113muma<\/b> (turpm\u0101k tekst\u0101 \u2013 \u201c<b>GNU<\/b>\u201d) statuss. \u012apa\u0161i jaut\u0101jumi par da\u017e\u0101du valsts atbalsta veidu piepras\u012bjumiem aktualiz\u0113j\u0101s ar Covid-19 pand\u0113miju saist\u012bt\u0101s kr\u012bzes laik\u0101 un kop\u0113j\u0101s ekonomikas un tautsaimniec\u012bbas lejupsl\u012bdes laik\u0101, ta\u010du GNU krit\u0113riji paliek par m\u0113rauklu vair\u0101ku citu atbalsta veidu piepras\u012bjumu izv\u0113rt\u0113\u0161anai, kas aktu\u0101li ar\u012b uz\u0146\u0113muma izaugsmes un att\u012bst\u012bbas period\u0101.<\/p>\n<p>Valsts atbalsta atteikuma iemesli visbie\u017e\u0101k ir atkar\u012bgi no pa\u0161a atbalsta pretendenta finansi\u0101l\u0101 st\u0101vok\u013ca. \u0160oreiz sec\u012bgi izskat\u012bsim vienu no izv\u0113rt\u0113\u0161anas krit\u0113rijiem \u2013 uz\u0146\u0113muma GNU statuss, kas ir tik noz\u012bm\u012bgs, ka, tam iest\u0101joties, atbalsta sniedz\u0113ja l\u0113mums vienm\u0113r b\u016bs noraido\u0161s.<\/p>\n<p><\/p>\n<h2><span>Satura r\u0101d\u012bt\u0101js:<\/span><\/h2>\n<ul>\n<li> <a href=\"#question_1\" target=\"_self\" rel=\"noopener\"><\/a><br \/>\n<h4><a href=\"#question_1\" target=\"_self\" rel=\"noopener\"><span>Par valsts atbalstiem kopum\u0101<\/span><\/a><\/h4>\n<\/li>\n<li>\n<h4><a href=\"#question_2\" target=\"_self\" rel=\"noopener\"><span>Uz\u0146\u0113mumu klasifik\u0101cija<\/span><\/a><\/h4>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h4><a href=\"#question_3\" target=\"_self\" rel=\"noopener\"><span>GNU defin\u012bcija un paz\u012bmju v\u0113rt\u0113\u0161anas krit\u0113riji<\/span><\/a><\/h4>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h4><a href=\"#question_4\" target=\"_self\" rel=\"noopener\"><span>K\u0101das GNU paz\u012bmes kam j\u0101v\u0113rt\u0113? <\/span><\/a><\/h4>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h4><a href=\"#question_5\" target=\"_self\" rel=\"noopener\"><span>K\u0101dos gad\u012bjumos atbalsts tiek atteikts?<\/span><\/a><\/h4>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h4><a href=\"#question_6\" target=\"_self\" rel=\"noopener\"><span>Vai GNU paz\u012bmes var nov\u0113rst?<\/span><\/a><\/h4>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h4><a href=\"#question_7\" target=\"_self\" rel=\"noopener\"><span>Pamatkapit\u0101la palielin\u0101\u0161ana v\u0113l faktiski nav veikta, bet jau pie\u0146emts l\u0113mums par t\u0101 palielin\u0101\u0161anu &#8211; vai atbalstam var pretend\u0113t?<\/span><\/a><\/h4>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h4> <a href=\"#question_8\" target=\"_self\" rel=\"noopener\"><span>GNU noteik\u0161ana Covid-19 kr\u012bzes skartejiem uz\u0146\u0113mumiem<\/span><\/a><b><span>\u00a0<\/span><\/b><b><span>\u00a0<\/span><\/b> <\/h4>\n<p><b><\/b><\/p>\n<p> <b><\/b> <\/li>\n<\/ul>\n<h3>PAR VALSTS ATBALSTIEM KOPUM\u0100<\/h3>\n<p id=\"question_1\"><b> <br \/><\/b><\/p>\n<p>Valsts atbalsta veids, apjoms un izv\u0113rt\u0113\u0161anas krit\u0113riji ir atkar\u012bgi no konkr\u0113t\u0101 specifisk\u0101 atbalsta m\u0113r\u0137a, kas noteikts attiec\u012bgos Ministru kabineta noteikumos, k\u0101 ar\u012b tam saisto\u0161\u0101 Eiropas Komisijas regul\u0113juma. GNU statusa izv\u0113rt\u0113jums ir nepiecie\u0161ams, piem\u0113ram, piesakoties uz atbalstiem, ko pie\u0161\u0137ir t\u0101das valsts instit\u016bcijas k\u0101:<\/p>\n<ul>\n<li> <span>Centr\u0101l\u0101 finan\u0161u un l\u012bgumu a\u0123ent\u016bra (turpm\u0101k tekst\u0101 \u2013 \u201cCFLA\u201d);<\/span> <\/li>\n<li> <span>Valsts ie\u0146\u0113mumu dienests (turpm\u0101k tekst\u0101 \u2013 \u201cVID\u201d);<\/span> <\/li>\n<li> <span>Latvijas Invest\u012bciju un att\u012bst\u012bbas a\u0123ent\u016bras (turpm\u0101k tekst\u0101 \u2013 \u201cLIAA\u201d);<\/span> <\/li>\n<li> <span>Att\u012bst\u012bbas finan\u0161u instit\u016bcija ALTUM;<\/span> <\/li>\n<li><span>Lauku atbalsta dienests (turpm\u0101k tekst\u0101 \u2013 \u201cLAD\u201d).<\/span><\/li>\n<\/ul>\n<h3>UZ\u0145\u0112MUMU KLASIFIK\u0100CIJA<\/h3>\n<p id=\"question_2\"><b> <br \/> <\/b><\/p>\n<p>Pirms \u0137erties pie GNU defin\u012bcijas izp\u0113tes, ir j\u0101apl\u016bko uz\u0146\u0113mumu klasifik\u0101cijas krit\u0113riji, kas ir noteikti Eiropas Komisijas Regulas (ES) Nr. 651\/2014 (2014. gada 17. j\u016bnijs) (turpm\u0101k tekst\u0101 \u2013 \u201cRegula 651\/2014\u201d) I pielikuma 3.pant\u0101. Ikvienu potenci\u0101lu valsts atbalsta pretendentu ir iesp\u0113jams klasific\u0113t sekojo\u0161\u0101 veid\u0101:<\/p>\n<p><\/p>\n<ul>\n<li> <b><\/b>\n<div> <b>Autonoms uz\u0146\u0113mums<\/b> \u2013 uz\u0146\u0113mums ir piln\u012bgi neatkar\u012bgs vai ar\u012b tam ir viena vai vair\u0101kas maz\u0101kuma partner\u012bbas (katra &lt; 25%) ar citiem uz\u0146\u0113mumiem.<\/div>\n<\/li>\n<li>\n<div> <b>Partneruz\u0146\u0113mums <\/b>\u2013 uz\u0146\u0113muma l\u012bdzdal\u012bba ar citiem uz\u0146\u0113mumiem ir 25-50% robe\u017e\u0101s.<\/div>\n<\/li>\n<li>\n<div> <b>Saist\u012btais uz\u0146\u0113mums<\/b> \u2014 uz\u0146\u0113muma l\u012bdzdal\u012bba ar citiem uz\u0146\u0113mumiem p\u0101rsniedz 50% slieksni (t.sk. j\u0101\u0146em v\u0113r\u0101 ar\u012b saist\u012btie uz\u0146\u0113mumi \u0101rpus Latvijas Republikas, k\u0101 ar\u012b uz\u0146\u0113mumi, kas saist\u012bti caur fizisk\u0101m person\u0101m).<\/div>\n<\/li>\n<\/ul>\n<p>Autore v\u0113r\u0161 uzman\u012bbu, ka sniegt\u0101s defin\u012bcijas ir kodol\u012bgas un sa\u012bsin\u0101tas l\u012bdz to j\u0113gai un b\u016bt\u012bbai, lai las\u012bt\u0101jam t\u0101 b\u016btu izteikta koncentr\u0113t\u0101 veid\u0101 un viegli saprotama. Lai ieg\u016btu augst\u0101k min\u0113to defin\u012bciju prec\u012bzus apz\u012bm\u0113jumus un klasifik\u0101cijas krit\u0113rijus, aicinu apl\u016bkot inform\u0101ciju, kas sniegta CFLA m\u0101jas lap\u0101 un Regulas 651\/2014 I pielikuma 3.panta tekst\u0101.<\/p>\n<p><\/p>\n<p> <span><b>GNU DEFIN\u012aCIJA UN PAZ\u012aMJU V\u0112RT\u0112\u0160ANAS KRIT\u0112RIJI<\/b><\/span><\/p>\n<p id=\"question_3\"><b> <br \/> <\/b><\/p>\n<p>Gr\u016bt\u012bb\u0101s non\u0101cis uz\u0146\u0113mums ir t\u0101ds uz\u0146\u0113mums, kuram iest\u0101jusies<b> <\/b><b>vismaz viena<\/b><b> <\/b>no Regulas 651\/2014 <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=CELEX:32014R0651\">2. panta 18. punkt\u0101<\/a> noteiktaj\u0101m paz\u012bm\u0113m. T\u0101s var iedal\u012bt sekojo\u0161\u0101s \u010detr\u0101s grup\u0101s:<\/p>\n<p> <b><\/p>\n<ul>\n<li> <b>1.paz\u012bme \u2013 Maks\u0101tnesp\u0113ja un maks\u0101tnesp\u0113jas proced\u016bras esam\u012bba. Par t\u0101diem ir uzskat\u0101mi:<\/b> <\/li>\n<\/ul>\n<p><\/b>\u25cb\u00a0Atbalsta sa\u0146\u0113m\u0113jam ir ierosin\u0101ts vai pasludin\u0101ts maks\u0101tnesp\u0113jas process, ierosin\u0101ts vai \u012bstenots tiesisk\u0101s aizsardz\u012bbas process vai \u0101rpustiesas tiesisk\u0101s aizsardz\u012bbas process;<\/p>\n<p>\u25cb\u00a0uzs\u0101kta bankrota proced\u016bra, piem\u0113rota san\u0101cija vai mierizl\u012bgums;<\/p>\n<p>\u25cb\u00a0aptur\u0113ta vai izbeigta saimniecisk\u0101 darb\u012bba vai pretendents atbilst normat\u012bvajos aktos (sk. Maks\u0101tnesp\u0113jas likuma 57. pants) noteiktajiem krit\u0113rijiem, lai tam p\u0113c kreditoru piepras\u012bjuma piem\u0113rotu maks\u0101tnesp\u0113jas proced\u016bru.<\/p>\n<div>\n<ul>\n<li> <b>2.paz\u012bme \u2013 Gl\u0101b\u0161anas atbalsts un p\u0101rstruktur\u0113\u0161anas pl\u0101na esam\u012bba.<\/b> <\/li>\n<\/ul>\n<p> <span>\u25cb\u00a0Atbalsta pretendents ir sa\u0146\u0113mis gl\u0101b\u0161anas atbalstu un v\u0113l nav atmaks\u0101jis aizdevumu vai atsaucis garantiju vai ir sa\u0146\u0113mis p\u0101rstruktur\u0113\u0161anas atbalstu un uz pretendentu joproj\u0101m attiecas p\u0101rstruktur\u0113\u0161anas pl\u0101ns.<\/p>\n<p><\/span> <\/div>\n<div>\n<ul>\n<li> <b>3.paz\u012bme \u2013 P\u0113c bilances datiem zaud\u0113ts vair\u0101k nek\u0101 puse no parakst\u012bt\u0101 kapit\u0101la (attiecas uz sabiedr\u012bbu ar ierobe\u017eotu atbild\u012bbu, akciju sabiedr\u012bbu, pilnsabiedr\u012bbu, komand\u012btsabiedr\u012bbu).<\/b> <\/li>\n<\/ul>\n<\/div>\n<p>Atbalsta pretendentam un\/vai t\u0101 saist\u012bto uz\u0146\u0113mumu grupai, saska\u0146\u0101 ar p\u0113d\u0113j\u0101 finan\u0161u gada p\u0101rskata un\/vai operat\u012bv\u0101 finan\u0161u p\u0101rskata (izmanto tikai GNU paz\u012bmju nov\u0113r\u0161anas apliecin\u0101\u0161anai) datiem ir zaud\u0113ts vair\u0101k nek\u0101 50% no to parakst\u012bt\u0101 pamatkapit\u0101la (t.sk. kapit\u0101lda\u013cu uzcenojuma).<\/p>\n<p>Attiec\u012bgi, autores ieskat\u0101, b\u016btu v\u0113rt\u012bgi papildin\u0101t, ka t\u0101 tas ir gad\u012bjum\u0101, ja bilances pas\u012bva postenis \u201cPa\u0161u kapit\u0101ls kop\u0101\u201d ir <b>maz\u0101ks nek\u0101 puse<\/b> no bilances pas\u012bva poste\u0146u \u201cAkciju vai da\u013cu kapit\u0101ls (pamatkapit\u0101ls)\u201d un \u201cAkciju (da\u013cu) emisijas uzcenojums\u201d kopsummas. <\/p>\n<p>T\u0101tad, apr\u0113\u0137ins pavisam vienk\u0101r\u0161s &#8211; ir j\u0101saskaita bilances pas\u012bva poste\u0146i \u201cAkciju vai da\u013cu kapit\u0101ls (pamatkapit\u0101ls)\u201d un \u201cAkciju (da\u013cu) emisijas uzcenojums\u201d un j\u0101izdala ar 2. Ja uz\u0146\u0113muma pa\u0161u kapit\u0101ls ir maz\u0101ks nek\u0101 \u0161is skaitlis, tad uz\u0146\u0113mumam ir GNU paz\u012bme. Uz\u0146\u0113mumiem ar negat\u012bvu pa\u0161u kapit\u0101lu apr\u0113\u0137inus var neveikt, jo tie autom\u0101tiski klasific\u0113jas k\u0101 GNU. Piem\u0113rs:<\/p>\n<p><\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td><\/td>\n<td align=\"center\"><span>Nav GNU<\/span><\/td>\n<td align=\"center\"><span>Nav GNU<\/span><\/td>\n<td align=\"center\"><span>Ir GNU<\/span><\/td>\n<td align=\"center\"><span>Ir GNU<\/span><\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\u00a0<span>Pa\u0161u kapit\u0101ls:<\/span> <\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td><span>1<\/span><\/td>\n<td> <span>Akciju vai da\u013cu kapit\u0101ls (pamatkapit\u0101ls)<\/span> <\/td>\n<td align=\"center\"> <span>10 000<\/span> <\/td>\n<td align=\"center\"> <span>10 000<\/span> <\/td>\n<td align=\"center\"> <span>10 000<\/span> <\/td>\n<td align=\"center\"> <span>10 000<\/span> <\/td>\n<\/tr>\n<tr>\n<td><span>2<\/span><\/td>\n<td> <span>Akciju (da\u013cu) emisijas uzcenojums<\/span> <\/td>\n<td align=\"center\"> <span>5 000<\/span> <\/td>\n<td align=\"center\"> <span>5 000<\/span> <\/td>\n<td align=\"center\"> <span>5 000<\/span> <\/td>\n<td align=\"center\"> <span>5 000<\/span> <\/td>\n<\/tr>\n<tr>\n<td><span>3<\/span><\/td>\n<td> <span>Ilgtermi\u0146a ieguld\u012bjumu p\u0101rv\u0113rt\u0113\u0161anas rezerve<\/span> <\/td>\n<td align=\"center\"><span>2 000<\/span><\/td>\n<td align=\"center\"> <span>2 000<\/span> <\/td>\n<td align=\"center\"> <span>2 000<\/span> <\/td>\n<td align=\"center\"> <span>2 000<\/span> <\/td>\n<\/tr>\n<tr>\n<td><span>4<\/span><\/td>\n<td> <span>Finan\u0161u instrumentu paties\u0101s v\u0113rt\u012bbas rezerve<\/span> <\/td>\n<td align=\"center\"> <span>0<\/span> <\/td>\n<td align=\"center\"> <span>0<\/span> <\/td>\n<td align=\"center\">0<\/td>\n<td align=\"center\"> <span>0<\/span> <\/td>\n<\/tr>\n<tr>\n<td><span>5<\/span><\/td>\n<td> <span>Rezerves kop\u0101<\/span> <\/td>\n<td align=\"center\"> <span>750<\/span> <\/td>\n<td align=\"center\"> <span>750<\/span> <\/td>\n<td align=\"center\"> <span>750<\/span> <\/td>\n<td align=\"center\"> <span>750<\/span> <\/td>\n<\/tr>\n<tr>\n<td><span>6<\/span><\/td>\n<td> <span>Iepriek\u0161\u0113jo gadu nesadal\u012bt\u0101 pe\u013c\u0146a vai nesegtie zaud\u0113jumi<\/span> <\/td>\n<td align=\"center\">25 000<\/td>\n<td align=\"center\"> <span>25 000<\/span> <\/td>\n<td align=\"center\"> <span>25 000<\/span> <\/td>\n<td align=\"center\"> <span>\u00a0<\/span><span>25 000<\/span> <\/td>\n<\/tr>\n<tr>\n<td><span>7<\/span><\/td>\n<td> <span>P\u0101rskata gada pe\u013c\u0146a vai zaud\u0113jumi<\/span> <\/td>\n<td align=\"center\">1 500<\/td>\n<td align=\"center\"><span>-35 245<\/span><\/td>\n<td align=\"center\"><span>-40 000<\/span><\/td>\n<td align=\"center\">-45 000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<div><span><b>PA\u0160U KAPIT\u0100LS KOP\u0100<\/b><\/span><\/div>\n<\/td>\n<td align=\"center\"> <span><b>44 245<\/b><\/span> <\/td>\n<td align=\"center\"><b><span>7 500<\/span><\/b><\/td>\n<td align=\"center\">\n<p><b><span>2 745<\/span><\/b><\/p>\n<\/td>\n<td align=\"center\"> <span>\u00a0<\/span><b><span>-2 255<\/span><\/b> <\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td align=\"right\"> <span>APR\u0112\u0136INS<\/span> <\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\"><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td align=\"right\"> <span>Akciju vai da\u013cu kapit\u0101ls (pamatkapit\u0101ls) + Akciju (da\u013cu) emisijas uzcenojums<\/span> <\/td>\n<td align=\"center\"> <span>15 000<\/span> <\/td>\n<td align=\"center\"> <span>15 000<\/span> <\/td>\n<td align=\"center\"> <span>15 000<\/span> <\/td>\n<td align=\"center\"> <span>15 000<\/span> <\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td align=\"right\"> <span>1\/2 no pamatkapit\u0101la un da\u013cu emisijas uzcenojuma kopsummas<\/span> <\/td>\n<td align=\"center\"> <span>7 500<\/span> <\/td>\n<td align=\"center\"> <span>7 500<\/span> <\/td>\n<td align=\"center\"> <span>7 500<\/span> <\/td>\n<td align=\"center\"> <span>7 500<\/span> <\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td align=\"right\"> <span>Vai pa\u0161u kapit\u0101ls ir maz\u0101ks nek\u0101 7 500 EUR?<\/span> <\/td>\n<td align=\"center\"> <span>N\u0113<\/span> <\/td>\n<td align=\"center\"> <span>N\u0113<\/span> <\/td>\n<td align=\"center\"><span>J\u0101<\/span><\/td>\n<td align=\"center\"> <span>J\u0101<\/span> <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> <\/p>\n<div data-title=\"pastedGraphicpng\">\n<div>                               <\/div>\n<\/p><\/div>\n<ul>\n<li><b>4.paz\u012bme \u2013 Papildu paz\u012bme lielajiem uz\u0146\u0113mumiem.<\/b><\/li>\n<\/ul>\n<p>Atbalsta pretendentam un\/vai t\u0101 saist\u012bto uz\u0146\u0113mumu grupai saska\u0146\u0101 ar p\u0113d\u0113jo divu nosl\u0113gto finan\u0161u gadu p\u0101rskatu datiem par\u0101dsaist\u012bbu un pa\u0161u kapit\u0101la bilances v\u0113rt\u012bbu attiec\u012bba p\u0101rsniedz 7,5 (pirmais nosac\u012bjums) un procentu seguma attiec\u012bba ir maz\u0101ka par 1,0 (otrais nosac\u012bjums).<\/p>\n<p>Min\u0113to GNU paz\u012bmi p\u0101rbauda tikai situ\u0101cij\u0101, ja atbalsta pretendents p\u0113c statusa nav s\u012bkais (mikrokomercsabiedr\u012bba), mazais vai vid\u0113jais uz\u0146\u0113mums (turpm\u0101k tekst\u0101 \u2013 \u201cMVU\u201d) Regulas Nr. 651\/2014 I pielikuma 2.panta izpratn\u0113 un atbilst lielajam uz\u0146\u0113mumam (t.i. grup\u0101 ir 250 un vair\u0101k darbinieku un gada apgroz\u012bjums p\u0101rsniedz 50 miljonus EUR un\/vai gada bilances kopsumma p\u0101rsniedz 43 miljonus EUR).<\/p>\n<p>Pirmo nosac\u012bjumu apr\u0113\u0137ina: bilances pas\u012bva postenis \u201cKreditori kop\u0101\u201d j\u0101dala ar bilances pas\u012bva posteni \u201cPa\u0161u kapit\u0101ls kop\u0101\u201d. GNU paz\u012bme j\u0101v\u0113rt\u0113, ja rezult\u0101ts ir negat\u012bvs vai p\u0101rsniedz 7,5.<\/p>\n<p>Otro nosac\u012bjumu apr\u0113\u0137ina: EBITDA j\u0101dala ar pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137ina (turpm\u0101k \u2013 \u201cPZA\u201d) posteni \u201cProcentu maks\u0101jumi un taml\u012bdz\u012bgas izmaksas\u201d, kur EBITDA ir uz\u0146\u0113muma ie\u0146\u0113mumi pirms procentu, nodok\u013cu, nolietojuma un amortiz\u0101cijas atskait\u012bjumiem.<\/p>\n<p>EBITDA formula (PZA poste\u0146i): bruto pe\u013c\u0146a vai zaud\u0113jumi &#8211; p\u0101rdo\u0161anas izmaksas &#8211; administr\u0101cijas izmaksas + p\u0101r\u0113jie saimniecisk\u0101s darb\u012bbas ie\u0146\u0113mumi &#8211; p\u0101r\u0113j\u0101s saimniecisk\u0101s darb\u012bbas izmaksas + nolietojums.<\/p>\n<p>GNU paz\u012bme j\u0101v\u0113rt\u0113, ja rezult\u0101ts ir maz\u0101ks par 1,0. Piem\u0113rs:<\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td align=\"center\">\n<p><span>Nav GNU<\/span><\/p>\n<\/td>\n<td align=\"center\">\n<p><span>Nav GNU<\/span><\/p>\n<\/td>\n<td align=\"center\">\n<p><span>Ir GNU<\/span><\/p>\n<\/td>\n<td align=\"center\">\n<p><span>Ir GNU<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td align=\"right\"> <span>Pa\u0161u kapit\u0101ls kop\u0101<\/span> <\/td>\n<td align=\"center\"> <span>45 000<\/span> <\/td>\n<td align=\"center\"> <span>45 000<\/span> <\/td>\n<td align=\"center\"> <span>45 000<\/span> <\/td>\n<td align=\"center\"> <span>-5 000<\/span> <\/td>\n<\/tr>\n<tr>\n<td align=\"right\"> <span>Kreditori kop\u0101<\/span><\/p>\n<p><b><\/b><\/p>\n<\/td>\n<td align=\"center\"> <span>100 000<\/span> <\/td>\n<td align=\"center\"> <span>337 500<\/span> <\/td>\n<td align=\"center\"><span>400 000<\/span><\/td>\n<td align=\"center\"> <span>50 000<\/span> <\/td>\n<\/tr>\n<tr>\n<td align=\"right\">\n<p><b><span>APR\u0112\u0136INS PIRMAJAM NOSAC\u012aJUMAM:<\/span><\/b><\/p>\n<\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\"><span>Kreditori kop\u0101\/Pa\u0161u kapit\u0101ls kop\u0101<\/span><\/td>\n<td align=\"center\"> <span>2,2<\/span> <\/td>\n<td align=\"center\"> <span>7,5<\/span> <\/td>\n<td align=\"center\"> <span>8,9<\/span> <\/td>\n<td align=\"center\"> <span>-10,0<\/span> <\/td>\n<\/tr>\n<tr>\n<td align=\"right\"> <span>EBITDA<\/span> <\/td>\n<td align=\"center\"> <span>15 000<\/span> <\/td>\n<td align=\"center\"> <span>15 000<\/span> <\/td>\n<td align=\"center\"> <span>15 000<\/span> <\/td>\n<td align=\"center\"> <span>-15 000<\/span> <\/td>\n<\/tr>\n<tr>\n<td align=\"right\"> <span>Procentu maks\u0101jumi un taml\u012bdz\u012bgas izmaksas<\/span><\/p>\n<p><b><\/b><\/p>\n<\/td>\n<td align=\"center\"> <span>5 000<\/span> <\/td>\n<td align=\"center\"> <span>15 000<\/span> <\/td>\n<td align=\"center\"> <span>20 000<\/span> <\/td>\n<td align=\"center\"> <span>5 000<\/span> <\/td>\n<\/tr>\n<tr>\n<td align=\"right\">\n<p><b><span>APR\u0112\u0136INS OTRAJAM NOSAC\u012aJUMAM:<\/span><\/b><\/p>\n<\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\"> <span>EBITDA\/Procentu maks\u0101jumi un taml\u012bdz\u012bgas izmaksas<\/span> <\/td>\n<td align=\"center\"> <span>3,0<\/span> <\/td>\n<td align=\"center\"> <span>1,0<\/span> <\/td>\n<td align=\"center\"> <span>0,8<\/span> <\/td>\n<td align=\"center\"><span>-3,0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> <\/p>\n<div data-title=\"pastedGraphic_1png\">\n<div>                               <\/div>\n<\/p><\/div>\n<p>R\u0101d\u012bt\u0101jus p\u0101rbauda par katru no p\u0113d\u0113jiem diviem nosl\u0113gtajiem finan\u0161u gadiem atsevi\u0161\u0137i, ta\u010du 4. GNU paz\u012bme iest\u0101jas tikai tad, ja abi defin\u0113tie nosac\u012bjumi izpild\u0101s abos p\u0113d\u0113jos divos gados vienlaic\u012bgi.<\/p>\n<p>Saist\u012bto uz\u0146\u0113mumu grupai 3. un 4. GNU paz\u012bmes noteik\u0161anai izmanto grupas konsolid\u0113t\u0101 gada p\u0101rskata datus. Situ\u0101cij\u0101, kad saska\u0146\u0101 ar normat\u012bvo aktu pras\u012bb\u0101m konsolid\u0113tais gada p\u0101rskats gatavots netiek, vajadz\u012bgie apr\u0113\u0137inu r\u0101d\u012bt\u0101ji tiek summ\u0113ti no katra saist\u012bt\u0101 uz\u0146\u0113muma atsevi\u0161\u0137\u0101 gada p\u0101rskata.<\/p>\n<h3>K\u0100DAS GNU PAZ\u012aMES KAM J\u0100V\u0112RT\u0112?<\/h3>\n<p id=\"question_4\"><b> <br \/> <\/b><\/p>\n<p>Ja to paredz konkr\u0113t\u0101s atbalsta programmas MK noteikumi un Eiropas Komisijas regul\u0113jums, GNU paz\u012bmju noteik\u0161ana ir oblig\u0101ta, bet ir at\u0161\u0137ir\u012bgi krit\u0113riji, k\u0101das paz\u012bmes, kam un kur\u0101 br\u012bd\u012b ir j\u0101v\u0113rt\u0113.<\/p>\n<p>GNU paz\u012bmju v\u0113rt\u0113\u0161an\u0101 tiek \u0146emti v\u0113r\u0101 atbalsta pretendenta un visu t\u0101 saist\u012bto uz\u0146\u0113mumu (ja atbalsta pretendents nav autonoms uz\u0146\u0113mums) dati, tom\u0113r j\u0101\u0146em v\u0113r\u0101 ar\u012b uz\u0146\u0113mumu vecums kop\u0161 t\u0101 dibin\u0101\u0161anas br\u012b\u017ea, k\u0101 ar\u012b kategorija (MVU vai lielais). <\/p>\n<p><\/p>\n<p>J\u0101saka, ka saist\u012bto uz\u0146\u0113mumu noteik\u0161ana ir atsevi\u0161\u0137s, pietiekami komplic\u0113ts temats, ko \u0161obr\u012bd s\u012bk\u0101k neiztirz\u0101jam, bet labs skaidrojums sniegts CFLA informat\u012bvaj\u0101 materi\u0101l\u0101.<\/p>\n<p>Lai saprastu, k\u0101das GNU paz\u012bmes k\u0101diem uz\u0146\u0113mumiem ir j\u0101v\u0113rt\u0113, vispirms nepiecie\u0161ams identific\u0113t tr\u012bs lietas:<\/p>\n<ol>\n<li>Vai atbalsta pretendents ir autonoms uz\u0146\u0113mums, partneruz\u0146\u0113mums vai saist\u012bts uz\u0146\u0113mums?<\/li>\n<li>Vai atbalsta pretendents ir jaundibin\u0101ts (t\u0101ds, kas l\u012bdz atbalsta pie\u0161\u0137ir\u0161anas br\u012bdim Latvijas Republikas Uz\u0146\u0113mumu re\u0123istr\u0101 re\u0123istr\u0113ts maz\u0101k nek\u0101 3 gadus) uz\u0146\u0113mums? Vai saist\u012btie uz\u0146\u0113mumi (ja t\u0101di ir) klasific\u0113jami k\u0101 jaundibin\u0101ti?<\/li>\n<li>Vai uz\u0146\u0113muma kategorija ir MVU vai liel\u0101?<\/li>\n<\/ol>\n<p>Vispirm\u0101m k\u0101rt\u0101m GNU statusu p\u0101rbauda atbalsta pretendentam atsevi\u0161\u0137i. Ja atbalsta pretendentam ir saist\u012btie uz\u0146\u0113mumi, tad GNU paz\u012bmes izv\u0113rt\u0113 ar\u012b saist\u012bto uz\u0146\u0113mumu grupai, tai skait\u0101 iek\u013caujot ar\u012b atbalsta pretendenta datus. Partneruz\u0146\u0113mumu dati GNU v\u0113rt\u0113\u0161an\u0101 \u0146emti v\u0113r\u0101 netiek!<\/p>\n<p><\/p>\n<p>Kopum\u0101 iesp\u0113jamas \u0161\u0101das GNU v\u0113rt\u0113\u0161anas kombin\u0101cijas:<\/p>\n<div data-image-id=\"15903519\">\n<div>                        <img decoding=\"async\" src=\"\/app\/uploads\/blog\/photos_Screenshot_2021-10-15_at_11.52.49_block.png\" title=\"\" alt=\"\">       <\/div>\n<\/p><\/div>\n<div data-title=\"pastedGraphic_2png\">\n<div>                               <\/div>\n<\/p><\/div>\n<h3><span>K\u0100DOS GAD\u012aJUMOS ATBALSTS TIEK ATTEIKTS?<\/span><\/h3>\n<p id=\"question_5\"><b> <br \/> <\/b><\/p>\n<p>Ja atbalsta pretendents ir autonoms (t.i., nav saist\u012btie uz\u0146\u0113mumi) un tam ir GNU paz\u012bmes, tad atbalsts netiek pie\u0161\u0137irts. Tikt\u0101l b\u016btu skaidrs. Bet, k\u0101 r\u012bkoties, ja atbalsta pretendentam ir saist\u012btie uz\u0146\u0113mumi un v\u0113rt\u0113\u0161anas rezult\u0101t\u0101 rodas at\u0161\u0137ir\u012bgs rezult\u0101ts pieteic\u0113jam atsevi\u0161\u0137i un saist\u012bto uz\u0146\u0113mumu grupai? <\/p>\n<p>Iesp\u0113jamas \u0161\u0101das atbalsta pretendenta un\/vai saist\u012bto uz\u0146\u0113mumu grupas GNU kombin\u0101cijas un no t\u0101m izrieto\u0161ie l\u0113mumi:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b><span><span>Atbalsta pretendentam individu\u0101li<\/span><\/span><\/b><\/p>\n<\/td>\n<td>\n<p><b><span><span>Saist\u012bto uz\u0146\u0113mumu grupai kop\u0101, kur t.sk. iek\u013cauti atbalsta pretendenta dati<\/span><\/span><\/b><\/p>\n<\/td>\n<td>\n<p><b><span><span>Vai atbalstam var pretend\u0113t?<\/span><\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>Nav GNU paz\u012bmes<\/span><\/p>\n<\/td>\n<td>\n<p><span>Nav GNU paz\u012bmes<\/span><\/p>\n<\/td>\n<td>\n<p><span>J\u0100<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>Nav GNU paz\u012bmes<\/span><\/p>\n<\/td>\n<td>\n<p><span>Ir GNU paz\u012bmes<\/span><\/p>\n<\/td>\n<td>\n<p><span>N\u0112<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>Ir GNU paz\u012bmes<\/span><\/p>\n<\/td>\n<td>\n<p><span>Nav GNU paz\u012bmes<\/span><\/p>\n<\/td>\n<td>\n<p><span>N\u0112<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>Ir GNU paz\u012bmes<\/span><\/p>\n<\/td>\n<td>\n<p><span>Ir GNU paz\u012bmes<\/span><\/p>\n<\/td>\n<td>\n<p><span>N\u0112<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> <\/p>\n<p>Secin\u0101jums: Ja atbalsta pretendentam un\/vai saist\u012bto uz\u0146\u0113mumu grupai, ja atbalsta pretendents ietilpst saist\u012btu uz\u0146\u0113mumu grup\u0101, ir konstat\u0113tas GNU paz\u012bmes, atbalsts tiek atteikts.<br \/><b><\/b><\/p>\n<h3>VAI GNU PAZ\u012aMES VAR NOV\u0112RST?<\/h3>\n<p id=\"question_6\"><b> <br \/> <\/b><\/p>\n<p>Ja tom\u0113r n\u0101kas secin\u0101t, ka saska\u0146\u0101 ar p\u0113d\u0113j\u0101 ofici\u0101l\u0101 gada p\u0101rskata datiem uz\u0146\u0113mums ir non\u0101cis gr\u016bt\u012bb\u0101s, vai var kaut ko gl\u0101bt?<\/p>\n<p>J\u0101, tas ir iesp\u0113jams. Situ\u0101ciju var labot, piem\u0113ram, uzlabojot atbalsta pretendenta un\/vai saist\u012bto uz\u0146\u0113mumu pa\u0161u kapit\u0101lu, ko var pan\u0101kt ar 1) pamatkapit\u0101la palielin\u0101\u0161anu vai tie\u0161i otr\u0101di \u2013 2) pamatkapit\u0101la samazin\u0101\u0161anu, sedzot iepriek\u0161\u0113jo gadu uzkr\u0101tos zaud\u0113jumus.<\/p>\n<p>Ja GNU paz\u012bme nov\u0113rsta pirm\u0101 scen\u0101rija rezult\u0101t\u0101 (piem\u0113ram, uz\u0146\u0113mums b\u016btiski uzlabojis savu finan\u0161u sniegumu vai kapitaliz\u0113ti \u012bpa\u0161nieku aizdevumi), tas vienm\u0113r ir apsveicami un tiek v\u0113rt\u0113ts pozit\u012bvi. Savuk\u0101rt, ja GNU paz\u012bme nov\u0113rsta pamatkapit\u0101la samazin\u0101\u0161anas rezult\u0101t\u0101, \u0161\u0101da oper\u0101cija vienm\u0113r tiks v\u0113rt\u0113ta caur piesardz\u012bbas prizmu. <\/p>\n<p>Jebkur\u0101 gad\u012bjum\u0101, ja finan\u0161u situ\u0101cija ir uzlabojusies un GNU paz\u012bmes nov\u0113rstas, teiksim, gada vid\u016b, kad nevar par apliecin\u0101jumu izmantot ofici\u0101lo gada p\u0101rskatu, tiek izmantoti uz\u0146\u0113muma operat\u012bvie starpperiodu finan\u0161u p\u0101rskati, ko apstiprin\u0101jis zv\u0113rin\u0101ts revidents.   <\/p>\n<h3>PAMATKAPIT\u0100LA\u00a0PALIELIN\u0100\u0160ANA V\u0112L FAKTISKI NAV VEIKTA, BET JAU PIE\u0145EMTS L\u0112MUMS PAR T\u0100 PALIELIN\u0100\u0160ANU &#8211; VAI ATBALSTAM VAR PRETEND\u0112T?<\/h3>\n<p id=\"question_7\"><b> <br \/> <\/b><\/p>\n<p>Ja parakst\u012bt\u0101 pamatkapit\u0101la palielin\u0101\u0161anas rezult\u0101t\u0101 uz\u0146\u0113mumam nav GNU paz\u012bmju, tad uz atbalstu pretend\u0113t var, bet ar nosac\u012bjumu, ka tas tiek apmaks\u0101ts Komerclikum\u0101 noteiktaj\u0101 se\u0161u m\u0113ne\u0161u termi\u0146\u0101 (Komerclikuma 198.panta 1.punkta 8.apak\u0161punkts). T\u0101d\u0101 gad\u012bjum\u0101 papildus j\u0101iesniedz inform\u0101cija par pamatkapit\u0101la palielin\u0101\u0161anu (parakst\u012bts), kuru v\u0113rt\u0113 kompleksi kop\u0101 ar zv\u0113rin\u0101ta revidenta apstiprin\u0101tu operat\u012bvo starpperiodu p\u0101rskatu. <\/p>\n<p>Ja nosac\u012bjums par pamatkapit\u0101la apmaksu likum\u0101 noteiktaj\u0101 termi\u0146\u0101 netiek izpild\u012bts, atbalsts tiek uzskat\u012bts par nelikum\u012bgu un finans\u0113juma sa\u0146\u0113m\u0113jam ir pien\u0101kums sa\u0146emto valsts atbalstu atmaks\u0101t.<\/p>\n<h3>GNU NOTEIK\u0160ANA COVID-19 KR\u012aZES SKARTAJIEM UZ\u0145\u0112MUMIEM<\/h3>\n<p id=\"question_8\"><b> <br \/> <\/b><\/p>\n<p>Atbalstiem, kas tiek sniegti k\u0101 valsts atbalsta pas\u0101kumi Covid-19 pand\u0113mijas kr\u012bzes skartajiem uz\u0146\u0113mumiem, attiec\u012bgo GNU paz\u012bmju p\u0101rbaude var at\u0161\u0137irties atkar\u012bb\u0101 no atbalsta pretendenta kategorijas (s\u012bk\u0101 (mikrokomercsabiedr\u012bba), maz\u0101, vid\u0113j\u0101 vai liel\u0101). Papildus ir v\u0113l viena b\u016btiska at\u0161\u0137ir\u012bba \u2013 p\u0101rbaude tiek veikta uz 31.12.2019. (kas var neb\u016bt p\u0113d\u0113jais iesniegtais gada p\u0101rskats). Ja uz 31.12.2019. atbalsta pieteic\u0113jam ir vismaz viena no GNU paz\u012bm\u0113m un no 01.01.2020. l\u012bdz 30.06.2021. dati nav uzlaboju\u0161ies un GNU paz\u012bmes nav nov\u0113rstas, tas skait\u0101s gr\u016bt\u012bb\u0101s non\u0101cis un atbalstam pretend\u0113t nevar. <\/p>\n<p><\/p>\n<p>Atkar\u012bb\u0101 no atbalsta programmas vienm\u0113r tiek defin\u0113ti pieteikuma un projekta izv\u0113rt\u0113\u0161anas nosac\u012bjumi, t.sk. analiz\u0113jot pa\u0161a atbalsta pretendenta dz\u012bvotsp\u0113ju, k\u0101 ar\u012b veicot \u012bstenojam\u0101 projekta izv\u0113rt\u0113\u0161anu. Tom\u0113r, ir svar\u012bgi patur\u0113t pr\u0101t\u0101, ka, pirmk\u0101rt un galvenok\u0101rt, GNU paz\u012bmes vissvar\u012bg\u0101k\u0101s ir pa\u0161iem uz\u0146\u0113m\u0113jiem, jo jebkura no \u0161\u012bm paz\u012bm\u0113m jebkuram potenci\u0101lajam kreditoram, bankai, pieg\u0101d\u0101t\u0101jam, investoram u.tt. var b\u016bt k\u0101 indikators uz\u0146\u0113muma nevesel\u012bgam finan\u0161u st\u0101voklim. Iest\u0101joties k\u0101dai no GNU paz\u012bm\u0113m, uz\u0146\u0113muma saimniecisk\u0101s darb\u012bbas veiksm\u012bgums, dz\u012bvotsp\u0113ja, t.sk. ilgtsp\u0113j\u012bga att\u012bst\u012bba, pamatoti var tikt ap\u0161aub\u012bta.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nereti uz\u0146\u0113m\u0113jiem n\u0101kas saskarties ar situ\u0101ciju, kad, piesakoties k\u0101dam no valsts atbalstiem (grantam, aizdevumam, garantijai, atbalsta un plat\u012bbu maks\u0101jumiem u.c.), tiek sa\u0146emts atteikums, pamatojoties uz to, ka uz\u0146\u0113mumam uz konkr\u0113to v\u0113rt\u0113\u0161anas periodu ir gr\u016bt\u012bb\u0101s non\u0101ku\u0161a uz\u0146\u0113muma (turpm\u0101k tekst\u0101 \u2013 \u201cGNU\u201d) statuss. \u012apa\u0161i jaut\u0101jumi par da\u017e\u0101du valsts atbalsta veidu piepras\u012bjumiem aktualiz\u0113j\u0101s ar Covid-19 pand\u0113miju saist\u012bt\u0101s kr\u012bzes [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-3645","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Atteikts valsts atbalsts gr\u016bt\u012bb\u0101s non\u0101ku\u0161a uz\u0146\u0113muma (GNU) statusa d\u0113\u013c \u2013 k\u0101 to nosaka? 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