140.5.1. на суму перевищення звичай

140.5.1. на суму перевищення звичайних цін над договірною (контрактною) вартістю реалізованих товарів (робіт, послуг) при здійсненні контрольованих операцій у випадках, визначених статтею 39 цього Кодексу;
140.5.2. на суму перевищення договірної (контрактної) вартості придбаних товарів (робіт, послуг) над звичайною ціною при здійсненні контрольованих операцій у випадках, визначених статтею 39 цього Кодексу;
140.5.3. на суму втрат від інвестицій в асоційовані, дочірні та спільні підприємства, розрахованих за методом участі в капіталі або методом пропорційної консолідації;
140.5.4. на суму 30 відсотків вартості товарів, у тому числі необоротних активів, робіт та послуг (крім зазначених у пункті 140.2 та у підпункті 140.5.5 цього пункту та операцій, які визнані контрольованими відповідно до статті 39 цього Кодексу), придбаних у:
неприбуткових організацій, крім випадків, коли сума вартості товарів, у тому числі необоротних активів, робіт та послуг, придбаних у таких організацій, сукупно протягом звітного (податкового) року не перевищує 50 розмірів мінімальної заробітної плати, встановленої законом на 1 січня звітного (податкового) року, та крім бюджетних установ. У разі якщо сума операцій перевищує 50 розмірів мінімальної заробітної плати, встановленої законом на 1 січня звітного (податкового) року, коригування фінансового результату до оподаткування, визначені цим підпунктом, проводяться на всю суму операцій;

結果 (英文) 1:

140.5.1. on the amount exceeding the normal prices above the bargain (contract) worth of tradeable goods (works, services) in the implementation of controlled transactions in the cases specified in article 39 of this code;140.5.2. worth camber contract (the contract) the cost of purchased goods (works, services) over the regular price in carrying out controlled operations in the cases specified in article 39 of this code;140.5.3. to the amount of losses from investments in subsidiaries, associates and joint ventures, by participation in the capital or the method of proportionate consolidation;140.5.4. in the amount of 30 percent of the cost of goods, including fixed assets, works and services (other than specified in section 140.2 and subparagraph 140.5.5 this item and operations that are recognized as controlled in accordance with article 39 of this code), purchased in:non-profit organizations, except when the value of the goods, including fixed assets, works and services acquired in such organizations collectively during the reporting (tax) year does not exceed 50 sizes the minimum wage established by law on January 1, the reporting (tax) year, and also budgetary institutions. If the amount of the transactions exceeds 50, the size of the minimum wage established by law on January 1, the reporting (tax) year, adjusting the financial result before tax specified in this subsection, are on the whole amount of the transactions;

結果 (英文) 2:

140.5.1. in excess of the normal price contract (contract) cost of goods (works, services) in the implementation of controlled transactions in cases stipulated by Article 39 of the Code;
140.5.2. in excess of the contract (contract) value of purchased goods (works, services) on the regular price in carrying out controlled transactions in cases stipulated by Article 39 of the Code;
140.5.3. for the amount of losses from investments in subsidiaries, associates and joint ventures, calculated by the equity method or the proportionate consolidation method;
140.5.4. in the amount of 30 percent of cost of goods, including fixed assets, works and services (other than those referred to in paragraph 140.2 and 140.5.5 in point of this paragraph and operations are controlled recognized under Article 39 of the Code) acquired in
non-profit organizations unless the sum of the value of goods, including fixed assets, works and services purchased in such organizations, collectively during the reporting (tax) year does not exceed 50 minimum wage established by law on January 1 of the reporting (tax) year, and except budgetary institutions. If the transaction amount exceeds 50 minimum wage established by law on January 1 of the reporting (tax) year, adjusting the financial result before tax determined by this point are carried out on the full amount of transactions;

結果 (英文) 3:

140.5.1. For the amount exceeding 1.2mb over contractual (contract) cost of sold goods (works, services) the implementation of controlled operations in the cases specified by the Article 39 of the Code;
140.5.2.For the amount exceeding contractual (contract) of the cost of purchased goods (works, services) over the normal price while performing controlled operations in the cases specified by the Article 39 of the Code;
140.5.3.In the amount of losses from the investments to the associated, affiliated and joint-ventures, designed by the method of capital subscription or by proportional consolidation;
140.5.4. In the amount of 30% of the value of goodsIncluding non-current assets, works and services (except mentioned in paragraph 140.2 and the point is that sub-item 140.5.5 this paragraph and operations, which are controlled in accordance with Article 39 of the Code), purchased at:
Ngos, except for the cases when the amount of value of goods, including non-current assets, works and services, purchased in such organizations,Total during the reporting (tax) year does not exceed 50 sizes of the minimum wage, the statutory on January 1 reporting (tax), except budget institutions.If the sum of operations exceeds 50 sizes of the minimum wage, the statutory on January 1 reporting (tax), adjustment of financial result to taxationThis defined in subitem 2.3., conducted the entire amount operations;