Page 66 - ketabcheh final

‫ﺳﺎﺯﻭ ﻛﺎﺭ ﻓﻌﺎﻟﻴﺖ ﺩﺭ ﺑﺎﺯﺍﺭ ﻋﻤﺪﻩﻓﺮﻭﺷﻲ ﺑﺮﻕ ﺍﻳﺮﺍﻥ‬

‫‪ 1‬ﻣﻘﺪﻣﻪ‬

‫ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﺍﺯ ﻛﺘﺎﺑﭽﻪ‪ ،‬ﺑﻪ ﻧﺤﻮﻩﻱ ﺍﺭﺳﺎﻝ ﺍﻋﺘﺮﺍﺿﺎﺕ ﺑﺎﺯﻳﮕﺮﺍﻥ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺑﻪ ﻧﺘﺎﻳﺞ ﺁﺭﺍﻳﺶ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﻭ‬
‫ﺻﻮﺭﺗﺤﺴﺎﺑﻬﺎﻱ ﺻﺎﺩﺭ ﺷﺪﻩ ﻭ ﺭﻭﻧﺪ ﺗﺒﺎﺩﻝ ﺍﻃﻼﻋﺎﺕ ﺑﻴﻦ ﻣﻌﺎﻭﻧﺘﻬﺎﻱ ﺑﺎﺯﺍﺭ ﺑﺮﻕ‪ ،‬ﺭﺍﻫﺒﺮﻱ ﻭ ﻓﻨﻲ ﻭﻫﻤﺎﻫﻨﮕﻲ‬

‫ﺩﺭ ﺧﺼﻮﺹ ﺭﺳﻴﺪﮔﻲ ﺑﻪ ﺍﻋﺘﺮﺍﺽﻫﺎ ﻭ ﺍﻋﻤﺎﻝ ﺍﺻﻼﺣﺎﺕ ﻣﻮﺭﺩ ﺗﺎﺋﻴﺪ ﺩﺭ ﺻﻮﺭﺗﺤﺴﺎﺑﻬﺎ ﻣﻲﭘﺮﺩﺍﺯﻳﻢ‬

‫‪ 2‬ﻓﺮﺁﻳﻨﺪ ﺍﻋﺘﺮﺍﺽ ﺑﻪ ﺑﺎﺯﺍﺭ ﺑﺮﻕ‬

‫ﺑﻌﺪ ﺍﺯ ﺍﺭﺍﺋﻪ ﻧﺘﺎﻳﺞ ﺁﺭﺍﻳﺶ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﻭ ﻳﺎ ﺻﺪﻭﺭ ﺻﻮﺭﺗﺤﺴﺎﺑﻬﺎﻱ ﺑﺎﺯﺍﺭ ) ﺍﻋﻢ ﺍﺯ ﺭﻭﺯﺍﻧﻪ‪ ،‬ﻣﺎﻫﺎﻧﻪ ﻭ ﻗﻄﻌﻲ(‪،‬‬
‫ﻣﺎﻟﻜﺎﻥ ﻧﻴﺮﻭﮔﺎﻩ )ﻭ ﻳﺎ ﻧﻤﺎﻳﻨﺪﮔﺎﻥ ﻣﻌﺮﻓﻲ ﺷﺪﻩ ﻭ ﻣﻮﺭﺩ ﺗﺎﺋﻴﺪ ﺁﻧﻬﺎ(‪ ،‬ﺧﺮﻳﺪﺍﺭﺍﻥ ﻭ‬
‫ﺷﺮﻛﺘﻬﺎﻱ ﺍﺭﺍﺋﻪﻛﻨﻨﺪﻩﻱ ﺧﺪﻣﺎﺕ ﺍﻧﺘﻘﺎﻝ )ﻭ ﻳﺎ ﻧﻤﺎﻳﻨﺪﮔﺎﻥ ﻣﻌﺮﻓﻲ ﺷﺪﻩ ﻭ ﻣﻮﺭﺩ ﺗﺎﺋﻴﺪ ﺁﻧﻬﺎ (‪ ،‬ﻣﻲﺗﻮﺍﻧﻨﺪ ﺩﺭ‬
‫ﺭﺍﺑﻄﻪ ﺑﺎ ﺻﻮﺭﺗﺤﺴﺎﺑﻬﺎﻱ ﺻﺎﺩﺭ ﺷﺪﻩ‪ ،‬ﺩﺭ ﺑﺎﺯﻩﻫﺎﻱ ﺯﻣﺎﻧﻲ ﺗﻌﻴﻴﻦ ﺷﺪﻩ )ﻛﻪ ﺩﺭ ﺍﻃﻼﻋﻴﻪﻫﺎﻱ ﻣﺨﺘﺺ ﺑﻪ ﺍﺭﺳﺎﻝ‬
‫ﺻﻮﺭﺕ ﺣﺴﺎﺑﻬﺎﻱ ﻭ ﺭﻭﻳﻪ ﺻﻮﺭﺗﺠﻠﺴﻪ ‪ 70‬ﻫﻴﺎﺕ ﺗﻨﻈﻴﻢ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﺷﺪﻩ(‪ ،‬ﺍﻋﺘﺮﺍﺿﺎﺕ ﺧﻮﺩ ﺭﺍ‬
‫ﺑﻪ ﺻﻮﺭﺕ ﻣﻜﺘﻮﺏ‪ ،‬ﺩﺭ ﻗﺎﻟﺐ ﻓﺮﻡﻫﺎﻱ ﺍﻋﺘﺮﺍﺽ ) ﭘﻴﻮﺳﺖ ﺍﻃﻼﻋﻴﻪ ‪ 559‬ﺑﺎﺯﺍﺭ ﺑﺮﻕ(‪ ،‬ﺑﻪ ﻫﻤﺮﺍﻩ ﺑﺎ ﻣﺴﺘﻨﺪﺍﺕ‬
‫ﻛﺎﻓﻲ ﺑﻪ ﻣﻌﺎﻭﻧﺘﻬﺎﻱ ﺑﺎﺯﺍﺭ ﺑﺮﻕ‪ ،‬ﺭﺍﻫﺒﺮﻱ ﻭ ﻓﻨﻲ ﻭﻫﻤﺎﻫﻨﮕﻲ ﺍﺭﺳﺎﻝ ﻧﻤﺎﻳﻨﺪ‪ .‬ﻓﺮﻡﻫﺎﻱ ﺍﻋﺘﺮﺍﺽ ﺑﺎﻳﺪ ﺣﺎﻭﻱ‬
‫ﺍﻃﻼﻋﺎﺕ ﻛﺎﻓﻲ ﺑﺮﺍﻱ ﺑﺮﺭﺳﻲ ﺍﻋﺘﺮﺍﺽ ﺑﺎﺷﻨﺪ ﺩﺭ ﻏﻴﺮ ﺍﻳﻨﺼﻮﺭﺕ ﻗﺎﺑﻞ ﭘﻴﮕﻴﺮﻱ ﻭ ﺭﺳﻴﺪﮔﻲ ﻧﺨﻮﺍﻫﻨﺪ ﺑﻮﺩ‪.‬‬
‫ﭼﻨﺎﻧﭽﻪ ﺗﻐﻴﻴﺮﺍﺗﻲ ﺩﺭ ﻓﺮﻡﻫﺎﻱ ﺍﻋﺘﺮﺍﺽ ﺍﻋﻤﺎﻝ ﺷﻮﺩ ﺍﺯ ﻃﺮﻳﻖ ﺍﻃﻼﻋﻴﻪ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺑﻪ ﺍﻃﻼﻉ ﺑﺎﺯﻳﮕﺮﺍﻥ ﺭﺳﺎﻧﺪﻩ‬

‫ﻣﻲﺷﻮﺩ‪.‬‬
‫ﺩﻓﺎﺗﺮ ﻣﻄﺎﻟﻌﺎﺕ ﺍﻗﺘﺼﺎﺩﻱ ﻭ ﺗﻮﺳﻌﻪ ﺑﺎﺯﺍﺭ ﺑﺮﻕ‪ ،‬ﻣﻄﺎﻟﻌﺎﺕ ﻭ ﺑﺮﻧﺎﻣﻪ ﺭﻳﺰﻱ ﺷﺒﻜﻪ ﻭ ﺩﻓﺘﺮ ﺳﻨﺠﺶ ﻭ ﭘﺎﻳﺶ‬
‫ﺍﻧﺮژﻱ ﺩﺭ ﻣﻌﺎﻭﻧﺘﻬﺎﻱ ﻣﺮﺑﻮﻃﻪ‪ ،‬ﭘﺲ ﺍﺯ ﺑﺮﺭﺳﻲ ﺍﻋﺘﺮﺍﺽﻫﺎﻱ ﺩﺭﻳﺎﻓﺘﻲ‪ ،‬ﺗﻐﻴﻴﺮﺍﺕ ﻣﻮﺭﺩ ﺗﺎﺋﻴﺪ ﺭﺍ ﺟﻬﺖ ﺍﻋﻤﺎﻝ‬
‫ﺩﺭ ﺻﻮﺭﺗﺤﺴﺎﺑﻬﺎﻱ ﺍﺻﻼﺣﻲ ﺑﻪ ﺍﻣﻮﺭ ﻋﻤﻠﻴﺎﺕ ﺑﺎﺯﺍﺭ ﺑﺮﻕ‪ ،‬ﻭﺍﺣﺪ ﺻﺪﻭﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ‪ ،‬ﺍﺭﺳﺎﻝ ﻣﻲﻧﻤﺎﻳﻨﺪ ﻭ‬

‫ﺍﻳﻦ ﻣﻮﺍﺭﺩ ﺩﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺍﺻﻼﺣﻲ ﺍﻋﻤﺎﻝ ﻣﻲﮔﺮﺩﺩ‪.‬‬

‫‪ 3‬ﻓﺮﺁﻳﻨﺪ ﺍﺭﺳﺎﻝ ﺍﻋﺘﺮﺍﺿﺎﺕ ﺑﻪ ﻣﺮﺟﻊ ﺍﻃﻼﻋﺎﺗﻲ‬

‫‪ 1-3‬ﺍﻋﺘﺮﺍﺿﺎﺕ ﻣﺮﺑﻮﻁ ﺑﻪ ﻣﻌﺎﻭﻧﺖ ﺑﺎﺯﺍﺭ ﺑﺮﻕ‬

‫ﻣﻮﺍﺭﺩ ﺍﻋﺘﺮﺍﺿﻲ ﻛﻪ ﻣﺮﺟﻊ ﻣﺤﺎﺳﺒﺎﺗﻲ ﻭ ﺍﻃﻼﻋﺎﺗﻲ ﺁﻥ ﻣﻌﺎﻭﻧﺖ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﻣﻲﺑﺎﺷﺪ‪ ،‬ﻣﻲﺑﺎﻳﺴﺖ ﺩﺭ ﻗﺎﻟﺐ‬
‫ﻓﺮﻡ ﺷﻤﺎﺭﻩ ‪ 1‬ﺍﻋﺘﺮﺍﺿﺎﺕ‪ ،‬ﺗﻜﻤﻴﻞ ﻭ ﺑﻪ ﺩﻓﺘﺮ ﭘﻴﺎﺩﻩﺳﺎﺯﻱ ﻭ ﻧﻈﺎﺭﺕ ﺑﺮ ﻣﻘﺮﺭﺍﺕ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺍﻳﻦ ﻣﻌﺎﻭﻧﺖ‬

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