The New York Convention relating to the Status of Stateless Persons of 28 September 1954.

 The Convention relating to the status of non-state, stateless persons.

Text of the 1954 Convention relating to the Status of Stateless Persons with introductory note Office United Nations High Commissioner for Refugees and Apostates.

Introductory Note

Office of the United Nations High Commissioner for Refugees and Apostates (UNHCR)
In 1951, the United Nations General Assembly convened a Conference of Plenipotentiaries to draft an international treaty on refugees
and stateless persons. Although the Convention relating to the Status
of Refugees was adopted that same year, international negotiations on protecting the needs of stateless persons continued. The Convention relating to the Status
of Stateless Persons was adopted on September 28, 1954, and entered into force on June 6, 1960. It establishes a framework for the international protection of stateless persons and is the most comprehensive codification of the rights of stateless persons ever undertaken at the international level.
The 1954 Convention's most significant contribution to international law is its definition of a "stateless person" as a person "who is not considered a national of any State under its law."  For those who meet the criteria for statelessness, the Convention establishes important minimum standards of treatment. The Convention requires that stateless persons have the same rights as citizens with respect to freedom of religion and the education of their children. With respect to a number of other rights, such as the right to association, employment, and housing, it stipulates that stateless persons must be treated at least as equally as other non-citizens.
To address the profound vulnerabilities affecting stateless persons and address the practical challenges they face in their daily lives, the Convention affirms the right to freedom of movement for stateless persons lawfully within the territory and requires States to provide them with identity documents and travel documents. The Convention also prohibits the expulsion of stateless persons lawfully within the territory of a State Party.
Since protection as a stateless person is not a substitute for possession of a nationality, the Convention requires States to facilitate the assimilation and naturalization of stateless persons.  As with the 1951 Convention relating the Status of Refugees, the 1954 Convention explicitly excludes individuals when there are serious reasons for considering that they have committed a crime against peace, a war crime, a crime against humanity, or a serious non-political crime abroad.

The Office of the United Nations High Commissioner for Refugees has been mandated to assist stateless refugees since it was established on 1 January 1951. Since the 1954 Convention and the 1961 Convention on the Reduction of Statelessness entered into force, a series of General Assembly Resolutions and Conclusions adopted by the Executive Committee of the High Com-missioner’s Programme have given UNHCR a leadership role in assisting non-refugee stateless persons as a distinct population of persons of concern.

UNHCR is tasked to undertake measures to identify, prevent, and reduce statelessness, as well as to promote the protection of stateless persons.

The 1954 Convention relating to the Status of Stateless Persons is of critical importance today as millions of people around the world continue to face seri-ous difficulties because they are stateless. Yet too few States are parties to this instrument. In light of the High Commissioner’s call to eradicate statelessness by 2024, UNHCR is renewing its efforts to encourage States to accede to both

statelessness treaties. The 1954 Statelessness Convention provides practical solutions for States to address the particular needs of stateless persons that guarantee their security and dignity until their situation can be resolved. It is essential that the provisions of this Convention be widely known and that all stakeholders join UNHCR in promoting increased accessions to the Conven-tion to address the plight of stateless persons worldwide.

Information on accessions to the 1954 Convention relating to the Status of Stateless Persons, the 1961 Convention on the Reduction of Statelessness, as well as other relevant details, may be obtained from UNHCR, or from UNHCR’s Refworld website at www.refworld.org/statelessness.html.

Geneva, May 2014.

The Convention

relating to the Status of Stateless Persons.

The Preamble.

The High Contracting Parties,

Considering that the Charter of the United Nations and the Universal Dec- laration of Human Rights approved on 10 December 1948 by the General Assembly of the United Nations have affirmed the principle that human beings shall enjoy fundamental rights and freedoms without discrimination, 

Considering that the United Nations has, on various occasions, manifested its profound concern for stateless persons and endeavoured to assure state-less persons the widest possible exercise of these fundamental rights and freedoms, 

Considering that only those stateless persons who are also refugees are covered by the Convention relating to the Status of Refugees of 28 July 1951, and that there are many stateless persons who are not covered by that Convention,

Considering that it is desirable to regulate and improve the status of stateless

persons by an international agreement,

Have agreed as follows:

Chapter I: General Provisions.

Article 1

definition of the term “stateless person”

1. For the purpose of this Convention, the term “stateless person” means a  person who is not considered as a national by any State under the operation of  its law.

2. This Convention shall not apply:

(I) To persons who are at present receiving from organs or agencies of the  United Nations other than the United Nations High Commissioner for  Refugees protection or assistance so long as they are receiving such pro￾tection or assistance;

(II) To persons who are recognized by the competent authorities of the  country in which they have taken residence as having the rights and  obligations which are attached to the possession of the nationality of  that country;

(III)To persons with respect to whom there are serious reasons for  considering that: 

(a) They have committed a crime against peace, a war crime, or a  crime against humanity, as defined in the international instru￾ments drawn up to make provisions in respect of such crimes;

(b) They have committed a serious non-political crime outside the  country of their residence prior to their admission to that country;

(c) They have been guilty of acts contrary to the purposes and princi￾ples of the United Nation.

Article 2

General obligations.

Every stateless person has duties to the country in which he finds himself, which require in particular that he conform to its laws and regulations as well as to measures taken for the maintenance of public order.

Article 3

Non-discrimination.

The Contracting States shall apply the provisions of this Convention to stateless persons without discrimination as to race, religion or country of  origin.

Article 4

Religion.

The Contracting States shall accord to stateless persons within their territories treatment at least as favourable as that accorded to their nationals with  respect to freedom to practise their religion and freedom as regards the reli￾gious education of their children.

Article 5

Rights granted apart from this convention.

Nothing in this Convention shall be deemed to impair any rights and benefits granted by a Contracting State to stateless persons apart from this Convention.

Article 6

The term “in the same circumstances”.

For the purpose of this Convention, the term “in the same circumstances” implies that any requirements (including requirements as to length and con￾ditions of sojourn or residence) which the particular individual would have to fulfil for the enjoyment of the right in question, if he were not a stateless  person, must be fulfilled by him, with the exception of requirements which by their nature a stateless person is incapable of fulfilling.

Article 7

Exemption from reciprocity.

1. Except where this Convention contains more favourable provisions, a Contracting State shall accord to stateless persons the same treatment as is  accorded to aliens generally.

2. After a period of three years’ residence, all stateless persons shall enjoy  exemption from legislative reciprocity in the territory of the Contracting States.

3. Each Contracting State shall continue to accord to stateless persons the rights and benefits to which they were already entitled, in the absence of reciprocity, at the date of entry into force of this Convention for that State.

4. The Contracting States shall consider favourably the possibility of accord￾ing to stateless persons, in the absence of reciprocity, rights and benefits  beyond those to which they are entitled according to paragraphs 2 and 3, and to extending exemption from reciprocity to stateless persons who do not fulfil the conditions provided for in paragraphs 2 and 3. The provisions of paragraphs 2 and 3 apply both to the rights and benefits referred to in articles 13, 18, 19, 21 and 22 of this Convention and to rights and benefits for which this Convention does not provide.

Article 8

Exemption from exceptional measures.

With regard to exceptional measures which may be taken against the person, property or. interests of nationals or former nationals of a foreign State, the Contracting States shall not apply such measures to a stateless person solely on account of his having previously possessed the nationality of the foreign  State in question. Contracting States which, under their legislation, are pre￾vented from applying the general principle expressed in this article shall, in appropriate cases, grant exemptions in favour of such stateless persons.

Article 9

Provisional measures.

Nothing in this Convention shall prevent a Contracting State, in time of war or other grave and exceptional circumstances, from taking provision￾ally measures which it considers to be essential to the national security in the case of a particular person, pending a determination by the Contracting  State that that person is in fact a stateless person and that the continuance of such measures is necessary in his case in the interests of national security.

Article 10

Continuity of residence.

1. Where a stateless person has been forcibly displaced during the Second World War and removed to the territory of a Contracting State, and is resi￾dent there, the period of such enforced sojourn shall be considered to have been lawful residence within that territory.

2. Where a stateless person has been forcibly displaced during the Second  World War from the territory of a Contracting State and has, prior to the date of entry into force of this Convention, returned there for the purpose of taking up residence, the period of residence before and after such enforced displacement shall be regarded as one uninterrupted period for any purposes for which uninterrupted residence is required.

Article 11

Stateless seamen.

In the case of stateless persons regularly serving as crew members on board  a ship flying the flag of a Contracting State, that State shall give sympathetic consideration to their establishment on its territory and the issue of travel documents to them or their temporary admission to its territory particularly with a view to facilitating their establishment in another country.

Chapter II: Juridical Status.

Article 12

Personal status.

1. The personal status of a stateless person shall be governed by the law of  the country of his domicile or, if he has no domicile, by the law of the country of his residence.

2. Rights previously acquired by a stateless person and dependent on per￾sonal status, more particularly rights attaching to marriage, shall be respected by a Contracting State, subject to compliance, if this be necessary, with the formalities required by the law of that State, provided that the right in question is one which would have been recognized by the law of that State had he not become stateless.

Article 13

Movable and immovable property.

The Contracting States shall accord to a stateless person treatment as favour￾able as possible and, in any event, not less favourable than that accorded to aliens generally in the same circumstances, as regards the acquisition of movable and immovable property and other rights pertaining thereto, and to leases and other contracts relating to movable and immovable property.

Article 14

Artistic rights and industrial property.

In respect of the protection of industrial property, such as inventions, designs  or models, trade marks, trade names, and of rights in literary, artistic and scientific works, a stateless person shall be accorded in the country in which  he has his habitual residence the same protection as is accorded to nationals of that country. In the territory of any other Contracting State, he shall be  accorded the same protection as is accorded in that territory to nationals of the country in which he has his habitual residence.

Article 15

Right of association.

As regards non-political and non-profit-making associations and trade unions the Contracting States shall accord to stateless persons lawfully  staying in their territory treatment as favourable as possible, and in any event, not less favourable than that accorded to aliens generally in the same circumstances.

Article 16

Access to courts.

1. A stateless person shall have free access to the Courts of Law on the territory of all Contracting States.

2. A stateless person shall enjoy in the Contracting State in which he has  his habitual residence the same treatment as a national in matters pertaining to access to the Courts, including legal assistance and exemption from cautio judicatum solvi.

3. A stateless person shall be accorded in the matters referred to in paragraph 2 in countries other than that in which he has his habitual residence the treatment granted to a national of the country of his habitual residence.

Chapter III: Gainful Employment.

Article 17

Wage-earning employment.

1. The Contracting States shall accord to stateless persons lawfully staying in their territory treatment as favourable as possible and, in any event, not less favourable than that accorded to aliens generally in the same circumstances, as regards the right to engage in wage-earning employment.

2. The Contracting States shall give sympathetic consideration to assimilating the rights of all stateless persons with regard to wage-earning employment to those of nationals, and in particular of those stateless persons who have entered their territory pursuant to programmes of labour recruitment or under immigration schemes.

Article 18

Self-employment.

The Contracting States shall accord to a stateless person lawfully in their territory treatment as favourable as possible and, in any event, not less favourable than that accorded to aliens generally in the same circumstances, as regards the right to engage on his own account in agriculture, industry, handicrafts and commerce and to establish commercial and industrial companies.

Article 19

Liberal professions.

Each Contracting State shall accord to stateless persons lawfully staying in their territory who hold diplomas recognized by the competent authorities of that State, and who are desirous of practising a liberal profession, treatment as favourable as possible and, in any event, not less favourable than that accorded to aliens generally in the same circumstances.

Chapter IV: Welfare.

Article 20

Rationing.

Where a rationing system exists, which applies to the population at large and regulates the general distribution of products in short supply, stateless persons shall be accorded the same treatment as nationals.

Article 21 

Housing.

As regards housing, the Contracting States, in so far as the matter is regulated by laws or regulations or is subject to the control of public authorities, shall accord to stateless persons lawfully staying in their territory treatment as favourable as possible and, in any event, not less favourable than that accorded to aliens generally in the same circumstances.

Article 22 

Public education.

1. The Contracting States shall accord to stateless persons the same treatment as is accorded to nationals with respect to elementary education.

2. The Contracting States shall accord to stateless persons treatment as favourable as possible and, in any event, not less favourable than that accorded to aliens generally in the same circumstances, with respect to education other than elementary education and, in particular, as regards access to studies, the recognition of foreign school certificates, diplomas and degrees, the remission of fees and charges and the award of scholarships.

Article 23 

Public relief.

The Contracting States shall accord to stateless persons lawfully staying in their territory the same treatment with respect to public relief and assistance as is accorded to their nationals.

Article 24

Labour legislation and social security.

1. The Contracting States shall accord to stateless persons lawfully staying in their territory the same treatment as is accorded to nationals in respect of the following matters:

(a)  In so far as such matters are governed by laws or regulations or are subject to the control of administrative authorities: remuneration, including family allowances where these form part of remuneration, hours of work, overtime arrangements, holidays with pay, restrictions on home work, minimum age of employment, apprenticeship and training, women’s work and the work of young persons, and the enjoyment of the benefits of collective bargaining;

(b)  Social security (legal provisions in respect of employment, injury, occupational diseases, maternity, sickness, disability, old age, death, unemployment, family responsibilities and any other contingency which, according to national laws or regulations, is covered by a social security scheme), subject to the following limitations:

(I)     There may be appropriate arrangements for the maintenance of acquired rights and rights in course of acquisition;

(II)   National laws or regulations of the country of residence may prescribe special arrangements concerning benefits or portions of benefits which are payable wholly out of public funds, and concerning allowances paid to persons who do not fulfil the contribution conditions prescribed for the award of a normal pension.

2. The right to compensation for the death of a stateless person resulting from employment injury or from occupational disease shall not be affected by the fact that the residence of the beneficiary is outside the territory of the Contracting State.

3. The Contracting States shall extend to stateless persons the benefits of agreements concluded between them, or which may be concluded between them in the future, concerning the maintenance of acquired rights and rights in the process of acquisition in regard to social security, subject only to the conditions which apply to nationals of the States signatory to the agreements in question.

4. The Contracting States will give sympathetic consideration to extending to stateless persons so far as possible the benefits of similar agreements which may at any time be in force between such Contracting States and non-contracting States.

Chapter V: Administrative Measures.

Article 25 

Administrative assistance.

1. When the exercise of a right by a stateless person would normally require the assistance of authorities of a foreign country to whom he cannot have recourse, the Contracting State in whose territory he is residing shall arrange that such assistance be afforded to him by their own authorities.

2. The authority or authorities mentioned in paragraph 1 shall deliver or cause to be delivered under their supervision to stateless persons such documents or certifications as would normally be delivered to aliens by or through their national authorities.

3. Documents or certifications so delivered shall stand in the stead of the official instruments delivered to aliens by or through their national authorities and shall be given credence in the absence of proof to the contrary.

4. Subject to such exceptional treatment as may be granted to indigent persons, fees may be charged for the services mentioned herein, but such fees shall be moderate and commensurate with those charged to nationals for similar services.

5. The provisions of this article shall be without prejudice to articles 27 and 28.

Article 26

Freedom of movement.

Each Contracting State shall accord to stateless persons lawfully in its territory the right to choose their place of residence and to move freely within its territory, subject to any regulations applicable to aliens generally in the same circumstances.

Article 27 

Identity papers.

The Contracting States shall issue identity papers to any stateless person in their territory who does not possess a valid travel document.

Article 28

Travel documents.

The Contracting States shall issue to stateless persons lawfully staying in their territory travel documents for the purpose of travel outside their territory, unless compelling reasons of national security or public order otherwise require, and the provisions of the Schedule to this Convention shall apply with respect to such documents. The Contracting States may issue such a travel document to any other stateless person in their territory; they shall in particular give sympathetic consideration to the issue of such a travel document to stateless persons in their territory who are unable to obtain a travel document from the country of their lawful residence.

Article 29

 Fiscal charges.

1. The Contracting States shall not impose upon stateless persons duties, charges or taxes, of any description whatsoever, other or higher than those which are or may be levied on their nationals in similar situations.
2. Nothing in the above paragraph shall prevent the application to stateless persons of the laws and regulations concerning charges in respect of the issue to aliens of administrative documents including identity papers.

Article 30 

Transfer of assets.

1. A Contracting State shall, in conformity with its laws and regulations, permit stateless persons to transfer assets which they have brought into its territory, to another country where they have been admitted for the purposes of resettlement.
2. A Contracting State shall give sympathetic consideration to the application of stateless persons for permission to transfer assets wherever they may be and which are necessary for their resettlement in another country to which they have been admitted.

Article 31

Expulsion.

1. The Contracting States shall not expel a stateless person lawfully in their territory save on grounds of national security or public order.
2. The expulsion of such a stateless person shall be only in pursuance of a decision reached in accordance with due process of law. Except where compelling reasons of national security otherwise require, the stateless person shall be allowed to submit evidence to clear himself, and to appeal to and be represented for the purpose before competent authority or a person or persons specially designated by the competent authority.
3. The Contracting States shall allow such a stateless person a reasonable period within which to seek legal admission into another country. The Contracting States reserve the right to apply during that period such internal measures as they may deem necessary.

Article 31

Expulsion.

1. The Contracting States shall not expel a stateless person lawfully in their territory save on grounds of national security or public order.
2. The expulsion of such a stateless person shall be only in pursuance of a decision reached in accordance with due process of law. Except where compelling reasons of national security otherwise require, the stateless person shall be allowed to submit evidence to clear himself, and to appeal to and be represented for the purpose before competent authority or a person or persons specially designated by the competent authority.
3. The Contracting States shall allow such a stateless person a reasonable period within which to seek legal admission into another country. The Contracting States reserve the right to apply during that period such internal measures as they may deem necessary.

Article 32

Naturalization.

The Contracting States shall as far as possible facilitate the assimilation and naturalization of stateless persons. They shall in particular make every effort to expedite naturalization proceedings and to reduce as far as possible the charges and costs of such proceedings.

Chapter VI: Final Clauses.

Article 33

Information on national legislation.

The Contracting States shall communicate to the Secretary-General of the United Nations the laws and regulations which they may adopt to ensure the application of this Convention.

Article 34 

Settlement of disputes.

Any dispute between Parties to this Convention relating to its interpretation or application, which cannot be settled by other means, shall be referred to the International Court of Justice at the request of any one of the parties to the dispute.

Article 35

Signature, ratification and accession.

1. This Convention shall be open for signature at the Headquarters of the United Nations until 31 December 1955.
2. It shall be open for signature on behalf of:
(a)  Any State Member of the United Nations;
(b)  Any other State invited to attend the United Nations Conference on the Status of Stateless Persons; and
(c)  Any State to which an invitation to sign or to accede may be addressed by the General Assembly of the United Nations.
3. It shall be ratified and the instruments of ratification shall be deposited with the Secretary-General of the United Nations.
4. It shall be open for accession by the States referred to in paragraph 2 of this article. Accession shall be effected by the deposit of an instrument of accession with the Secretary-General of the United Nations.

Article 36

Territorial application clause.

1. Any State may, at the time of signature, ratification or accession, declare that this Convention shall extend to all or any of the territories for the international relations of which it is responsible. Such a declaration shall take effect when the Convention enters into force for the State concerned.
2. At any time thereafter any such extension shall be made by notification addressed to the Secretary-General of the United Nations and shall take effect as from the ninetieth day after the day of receipt by the Secretary-General of the United Nations of this notification, or as from the date of entry into force of the Convention for the State concerned, whichever is the later.
3. With respect to those territories to which this Convention is not extended at the time of signature, ratification or accession, each State concerned shall consider the possibility of taking the necessary steps in order to extend the application of this Convention to such territories, subject, where necessary for constitutional reasons, to the consent of the Governments of such territories.

Article 37 

Federal clause.

In the case of a Federal or non-unitary State, the following provisions shall apply:
(a)  With respect to those articles of this Convention that come within the legislative jurisdiction of the federal legislative authority, the obligations of the Federal Government shall to this extent be the same as those of Parties which are not Federal States;
(b)  With respect to those articles of this Convention that come within the legislative jurisdiction of constituent States, provinces or cantons which are not, under the constitutional system of the Federation, bound to take legislative action, the Federal Government shall bring such articles with a favourable recommendation to the notice of the appropriate authorities of States, provinces or cantons at the earliest possible moment;
(c)  A Federal State Party to this Convention shall, at the request of any other Contracting State transmitted through the Secretary-General of the United Nations, supply a statement of the law and practice of the Federation and its constituent units in regard to any particular provision of the Convention showing the extent to which effect has been given to that provision by legislative or other action.

Article 38

Reservations.

1. At the time of signature, ratification or accession, any State may make reservations to articles of the Convention other than to articles 1, 3, 4, 16 (1) and 33 to 42 inclusive.
2. Any State making a reservation in accordance with paragraph 1 of this article may at any time withdraw the reservation by a communication to that effect addressed to the Secretary-General of the United Nations.

Article 39 

Entry into force.

1. This Convention shall come into force on the ninetieth day following the day of deposit of the sixth instrument of ratification or accession.
2. For each State ratifying or acceding to the Convention after the deposit of the sixth instrument of ratification or accession, the Convention shall enter into force on the ninetieth day following the date of deposit by such State of its instrument of ratification or accession.

Article 40

Denunciation.

1. Any Contracting State may denounce this Convention at any time by a notification addressed to the Secretary-General of the United Nations.
2. Such denunciation shall take effect for the Contracting State concerned one year from the date upon which it is received by the Secretary-General of the United Nations.
3. Any State which has made a declaration or notification under article 36 may, at any time thereafter, by a notification to the Secretary-General of the United Nations, declare that the Convention shall cease to extend to such territory one year after the date of receipt of the notification by the SecretaryGeneral.

Article 41

Revision.

1. Any Contracting State may request revision of this Convention at any time by a notification addressed to the Secretary-General of the United Nations.
2. The General Assembly of the United Nations shall recommend the steps, if any, to be taken in respect of such request.

Article 42 

Notifications by  the secretary-general of the united nations.

The Secretary-General of the United Nations shall inform all Members of the United Nations and non-Member States referred to in article 35:
(a)  Of signatures, ratifications and accessions in accordance with article 35;
(b)  Of declarations and notifications in accordance with article 36;
(c)  Of reservations and withdrawals in accordance with article 38;
(d)  Of the date on which this Convention will come into force in accordance with article 39;
(e)  Of denunciations and notifications in accordance with article 40; (f ) Of requests for revision in accordance with article 41.

in faith whereof the undersigned, duly authorized, have signed this Convention on behalf of their respective Governments.

done at New York, this twenty-eighth day of September, one thousand nine hundred and fifty-four, in a single copy, of which the English, French and Spanish texts are equally authentic and which shall remain deposited in the archives of the United Nations, and certified true copies of which shall be delivered to all Members of the United Nations and to the non-Member States referred to in article 35.

Schedule.

Paragraph 1

1.  The travel document referred to in article 28 of this Convention shall indicate that the holder is a stateless person under the terms of the Convention of 28 September 1954.
2.  The document shall be made out in at least two languages, one of which shall be English or French.
3.  The Contracting States will consider the desirability of adopting the model travel document attached hereto.

Paragraph 2

Subject to the regulations obtaining in the country of issue, children may be included in the travel document of a parent or, in exceptional circumstances, of another adult.

Paragraph 3

The fees charged for issue of the document shall not exceed the lowest scale of charges for national passports.

Paragraph 4

Save in special or exceptional cases, the document shall be made valid for the largest possible number of countries.

Paragraph 5

The document shall have a validity of not less than three months and not more than two years.

Paragraph 6

1. The renewal or extension of the validity of the document is a matter for the authority which issued it, so long as the holder has not established lawful residence in another territory and resides lawfully in the territory of the said authority. The issue of a new document is, under the same conditions, a matter for the authority which issued the former document.
2. Diplomatic or consular authorities may be authorized to extend, for a period not exceeding six months, the validity of travel documents issued by their Governments.
3. The Contracting States shall give sympathetic consideration to renewing or extending the validity of travel documents or issuing new documents to stateless persons no longer lawfully resident in their territory who are unable to obtain a travel document from the country of their lawful residence.

Paragraph 7

The Contracting States shall recognize the validity of the documents issued in accordance with the provisions of article 28 of this Convention.

Paragraph 8

The competent authorities of the country to which the stateless person desires to proceed shall, if they are prepared to admit him and if a visa is required, affix a visa on the document of which he is the holder.

Paragraph 9

1. The Contracting States undertake to issue transit visas to stateless persons who have obtained visas for a territory of final destination.
2. The issue of such visas may be refused on grounds which would justify refusal of a visa to any alien.

Paragraph 10

The fees for the issue of exit, entry or transit visas shall not exceed the lowest scale of charges for visas on foreign passports.

Paragraph 11

When a stateless person has lawfully taken up residence in the territory of another Contracting State, the responsibility for the issue of a new document, under the terms and conditions of article 28 shall be that of the competent authority of that territory, to which the stateless person shall be entitled to apply.

Paragraph 12

The authority issuing a new document shall withdraw the old document and shall return it to the country of issue if it is stated in the document that it should be so returned; otherwise it shall withdraw and cancel the document.

Paragraph 13

1. A travel document issued in accordance with article 28 of this Convention shall, unless it contains a statement to the contrary, entitle the holder to re-enter the territory of the issuing State at any time during the period of its validity. In any case the period during which the holder may return to the country issuing the document shall not be less than three months, except when the country to which the stateless person proposes to travel does not insist on the travel document according the right of re-entry.
2. Subject to the provisions of the preceding sub-paragraph, a Contracting State may require the holder of the document to comply with such formalities as may be prescribed in regard to exit from or return to its territory.

Paragraph 14

Subject only to the terms of paragraph 13, the provisions of this Schedule in no way affect the laws and regulations governing the conditions of admission to, transit through, residence and establishment in, and departure from, the territories of the Contracting States.

Paragraph 15

Neither the issue of the document nor the entries made thereon determine or affect the status of the holder, particularly as regards nationality.

Paragraph 16

The issue of the document does not in any way entitle the holder to the protection of the diplomatic or consular authorities of the country of issue, and does not ipso facto confer on these authorities a right of protection. 

Annex:

Model Travel Document

It is recommended that the document be in booklet form (approximately 15 x 10 centimetres), that it be so printed that any erasure or alteration by chemical or other means can be readily detected, and that the words “Convention of 28 September 1954” be printed in continuous repetition on each page, in the language of the issuing country.

(Cover of booklet)

Travel Document

(Convention of 28 September 1954)

no. . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

(1)

TraVeL DoCUMenT

(Convention of 28 September 1954)

This document expires on. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .. unless its validity is extended or renewed.

Name . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . Forename(s) . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

Accompanied by. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . child (children).

1.     This document is issued solely with a view to providing the holder with a travel document which can serve in lieu of a national passport. It is without prejudice to and in no way affects the holder’s nationality.

2.     The holder is authorized to return to. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

[state here the country whose authorities are issuing the document] on or before . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . unless some later date is hereafter specified. [The period during which the holder is allowed to return must not be less than three months except when the country to which the holder proposes to travel does not insist on the travel document according the right of re-entry.]

3.     Should the holder take up residence in a country other than that which issued the present document, he must, if he wishes to travel again, apply to the competent authorities of his country of residence for a new document. [The old travel document shall be withdrawn by the authority issuing the new document and returned to the authority which issued it.](1)

(This document contains.32 pages, exclusive of cover.)

(2)

Place and date of birth. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 

Occupation. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 

Present residence. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 

*Maiden name and forename(s) of wife. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 

*Name and forename(s) of husband. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

2007 / The decision of the Republic of Lithuania on my deportation and transfer into the hands of the Russian Main Intelligence Directorate

 Original document:

Date of expiry: 04.02.2024 / My Identification Document of the Republic of Lithuania of European Union.

 2.1

Original document:

Translation into English:

RESIDENCE PERMIT

LT7457557

Surname, Given Names: Konstantin Korenevskij

Date of expiry: 04.02.2024

Place and date of issue: KLAIPEDA (30), 04.02.2019

Type of permit: 

PERMANENT RESIDENCE PERMIT, LONG-TERM RESIDENCE PERMIT - EB

Remarks: individual code 36504151894

Holder's signature: The Signature

RESIDENCE PERMIT

2.2

Original document:

Translation into English:

Date and place of born: Rossia, 15.04.1965

Nacionality: WITHOUT CIVIL BELONGING

Sex: masculine

Remarks: UTPI 53 art. 2 d 4 p (1)

ILRTULT7457557836504151894<<<<

6504153M2402044XXX<<<<<<<<<<<6

KORENEVSKIJ<<KONSTANTIN<<<<<<<

7.2. Cost forecast / Financial section / Financial and Organizational Model of a Community Beauty Salon.

<<<  7.3.

Summary Content / Financial section

7.1.  >>>

Forecasting direct materials costs per service.

Indicator name		units of meas.	1 month	2  month	3  month	4  month	5  month	6  month
Haircuts	norm of Shampoo	ml	15	15	15	15	15	15
	Price	Euro	20	20	20	20	20	20
	Summa	Euro	0,25	0,25	0,25	0,25	0,25	0,25
	norm of Conditioner	ml	10	10	10	10	10	10
	Price	Euro	15	15	15	15	15	15
	Summa	Euro	0,15	0,15	0,15	0,15	0,15	0,15
	norm of Hairspray	ml	35	35	35	35	35	35
	Price	Euro	35	35	35	35	35	35
	Summa	Euro	3,06	3,06	3,06	3,06	3,06	3,06
	norm of Hairmousse	ml	15	15	15	15	15	15
	Price	Euro	30	30	30	30	30	30
	Summa	Euro	1,5	1,5	1,5	1,5	1,5	1,5
	Total:	Euro	4,96	4,96	4,96	4,96	4,96	4,96
Makeup	norm of Liquidpowder	ml	1,5	1,5	1,5	1,5	1,5	1,5
	Price	Lt	35	35	35	35	35	35
	Summa	Lt	1,05	1,05	1,05	1,05	1,05	1,05
	norm of Mascara	ml	0,35	0,35	0,35	0,35	0,35	0,35
	Price	Lt	25	25	25	25	25	25
	Summa	Lt	0,73	0,73	0,73	0,73	0,73	0,73
	norm of Pomade	ml	0,3	0,3	0,3	0,3	0,3	0,3
	Price	Lt	10	10	10	10	10	10
	Summa	Lt	0,075	0,075	0,075	0,075	0,075	0,075
	norm of eye shadow	ml	0,4	0,4	0,4	0,4	0,4	0,4
	Price	Lt	15	15	15	15	15	15
	Summa	Lt	0,17	0,17	0,17	0,17	0,17	0,17
	norm of Cream	ml	1,1	1	1	1	1	1
	Price	Lt	12	12	12	12	12	12
	Summa	Lt	0,08	0,08	0,08	0,08	0,08	0,08
	norm of Loose powders	ml	0,7	0,7	0,7	0,7	0,7	0,7
	Price	Lt	30	30	30	30	30	30
	Summa	Lt	1,4	1,4	1,4	1,4	1,4	1,4
	norm of Contour pencil	ml	0,1	0,1	0,1	0,1	0,1	0,1
	Price	Lt	10	10	10	10	10	10
	Summa	Lt	0,8	0,8	0,8	0,8	0,8	0,8
	Total:	Lt	4,31	4,31	4,31	4,31	4,31	4,31

Direct material costs per unit of production remain constant for six months. We purchased materials from suppliers for six months at a time, so the price of raw materials (shampoo, conditioner, hairspray, mousse, powder, mascara, lipstick, eyeshadow, cream, and contouring) remained constant each month.

The amount of direct material costs for hair and makeup was calculated using the formula: Price of material × Norm of material ÷ Quantity of material per bottle.

Direct costs for providing one service are calculated by summing the cost of all materials required to provide that service.

After calculations, we find that direct material costs for a haircut are 4.96 Euro, and for makeup – 4.31 Euro.

Medžiagų išlaidų gamybinei programai įvykdyti prognozė

Rodiklio pavadinimas		1 mėn.	2 mėn.	3 mėn.	4 mėn.	5 mėn.	6 mėn.	Iš viso:
Kirpimas	Gamybinė programa, vnt.	700	720	720	725	740	750	4355
	Medžiagų išlaidos vienai paslaugai, Lt	4,96	4,96	4,96	4,96	4,96	4,96	29,76
	Suma, Lt	3472	3571,2	3571,2	3596	3670,4	3720	21600,8
Makiažas	Gamybinė programa, vnt.	210	210	210	220	220	230	1300
	Medžiagų išlaidos vienai paslaugai, Lt	4,31	4,31	4,31	4,31	4,31	4,31	25,86
	Suma, Lt	905,1	905,1	905,1	948,2	948,2	991,3	560,3
Iš viso:		4377,1	4476,3	4476,3	4544,2	4618,6	4711,3	27203,8

Medžiagų išlaidų gamybinei programai įvykdyti apskaičiuojamos, gamybinę programą padauginus iš medžiagų išlaidų vienam gaminiui. Medžiagų išlaidos vienam gaminiui yra suskaičiuotos 7 lentelėje. Medžiagų išlaidos gamybinei programai vykdyti buvo skaičiuojamos kiekvieną mėnesį atskirai, nes grožio salonas tikisi kas mėnesį aptarnauti vis daugiau klientų. Per pusmeti aptarnauti žada 4355 klientus, norinčius apsikirpti, ir 1300 klientus, norinčius pasidaryti makiažą. Susumavus kirpimo bei makiažo medžiagų išlaidas, susidarė 27203,8 Lt suma.

Tiesioginio darbo užmokesčio ir įmokų socialiniam draudimui (vienai paslaugai) prognozė

Rodiklio pavadinimas		Mato vnt.	1 mėn.	2 mėn.	3 mėn.	4 mėn.	5 mėn.	6 mėn.
Kirpimas	Valandinis tarifinis atlygis plovimui	Lt	5	5	5	5	5	5
	Laiko norma	val.	0,08	0,08	0,08	0,08	0,08	0,08
	Vienetinis įkainis	Lt	0,4	0,4	0,4	0,4	0,4	0,4
	Valandinis tarifinis atlygis kirpimui	Lt	6	6	6	6	6	6
	Laiko norma	val.	0,5	0,5	0,5	0,5	0,5	0,5
	Vienetinis įkainis	Lt	3	3	3	3	3	3
	Valandinis tarifinis atlygis sušukavimui	Lt	7	7	7	7	7	7
	Laiko norma	val.	0,2	0,2	0,2	0,2	0,2	0,2
	Vienetinis įkainis	Lt	1,4	1,4	1,4	1,4	1,4	1,4
	Vienetinių įkainių suma	Lt	4,8	4,8	4,8	4,8	4,8	4,8
	Socialinio draudimo įmokos	Lt	1,49	1,49	1,49	1,49	1,49	1,49
Makiažas	Valandinis tarifinis atlygis veido padengimui	Lt	9	9	9	9	9	9
	Laiko norma	val.	0,33	0,33	0,33	0,33	0,33	0,33
	Vienetinis įkainis	Lt	3,00	3,00	3,00	3	3	3
	Valandinis tarifinis atlygis akių vokų dažymui	Lt	8	8	8	8	8	8
	Laiko norma	val.	0,17	0,17	0,17	0,17	0,17	0,17
	Vienetinis įkainis	Lt	1,36	1,36	1,36	1,36	1,36	1,36
Makiažas	Valandinis tarifinis atlygis blakstienų dažymui tušu	Lt	8	8	8	8	8	8
	Laiko norma	val.	0,08	0,08	0,08	0,08	0,08	0,08
	Vienetinis įkainis	Lt	0,64	0,64	0,64	0,64	0,64	0,64
	Vienetinių įkainių suma	Lt	5	5	5	5	5	5
	Socialinio draudimo įmokos	Lt	1,55	1,55	1,55	1,55	1,55	1,55

Grožio salono „GrazuteRoom“ darbuotojai (kirpėja, visažistė) dirbs pagal vienetinę darbo užmokesčio sistemą. Jos esmė ta, kad darbo užmokesčio dydis tiesiogiai priklauso nuo aptarnautų klientų skaičiaus.

Kirpimo paslaugos apima šias pagrindines operacijas: kirpimą, galvos plovimą ir sušukavimą. Makiažo paslaugos apima veido padengimą kremu bei pudra, akių vokų dažymą ir dažymą piešyuku, blakstienų dažymą tušu. Laiko normos bei valandiniai tarifiniai atlygiai buvo nustatyti kiekvienai paslaugai atskirai. Šių paslaugų vienetiniai įkainiai yra apskaičiuojami valandinį tarifinį atlygį padauginus iš laiko normos. Kirpėjos vienetinis įkainis sudarys 4,8 Lt o visažistės – 5 Lt. Socialinio draudimo įmokos sudaro 30,98 proc. nuo vienetinių įkainių sumos.

Darbuotojų darbo užmokestis ir socialinis draudimas

Rodikliai	1 mėn.		2 mėn.		3 mėn.		4 mėn.			5 mėn.		6 mėn.		Iš viso
3 kirpėjų darbo užmokestis
Gamybinė programa, vnt.	700		720		720		725			740		750		4355
Vienetinis įkainis, Lt	4,80		4,80		4,80		4,80			4,80		4,80		4,80
Darbo užmokestis, Lt	3360,00		3456,00		3456,00		3480,00			3552,00		3600,00		20904,00
Socialinis draudimas, Lt	1040,93		1070,67		1070,67		1078,10			1100,41		1115,28		6476,06
Visažistės darbo užmokestis
Gamybinė programa, vnt.	210		210		210		220			220		230		1300
Vienetinis įkainis, Lt	5,00		5,00		5,00		5,00			5,00		5,00		5,00
Darbo užmokestis, Lt	1050,00		1050,00		1050,00		1100,00			1100,00		1150,00		6500,00
Socialinis draudimas, Lt	325,29		325,29		325,29		340,78			340,78		356,27		2013,70
Direktoriaus darbo užmokestis
Darbo užmokestis, Lt		2000,00		2000,00		2000,00		2000,00	2000,00		2000,00		12000,00
Socialinis draudimas, Lt		619,60		619,60		619,60		619,60	619,60		619,60		3717,60
Buhalterės darbo užmokestis
Darbo užmokestis, Lt		800,00		800,00		800,00		800,00	800,00		800,00		4800,00
Socialinis draudimas, Lt		247,84		247,84		247,84		247,84	247,84		247,84		1487,04
DU iš viso		7210,00		7306,00		7306,00		7380,00	7452		7550,00		44204,00
Soc. Draudimas iš viso		2233,66		2263,40		2263,40		2286,32	2308,63		2339,00		13694,40
Įmoka i Garantinį fondą		7,21		7,30		7,30		7,38	7,45		7,55		44,19
Kadangi kirpėjoms ir visažistei bus mokama pagal vienetinę darbo užmokesčio formą ir grožio salonas numato kas mėnesi aptarnauti vis daugiau klientų tai atitinkamai didės ir jų darbo užmokestis. Direktoriui ir buhalterei bus nustatyta mėnesinė alga. Direktoriaus darbo užmokestis sudarys 2000 Lt o buhalterės – 800 Lt. Lentelėje taip pat apskaičiuotas privalomasis darbuotojų socialinis draudimas, kuris yra skaičiuojamas priskaičiuotą darbo užmokestį padauginus iš 30,98 proc. Taip pat apskaičiuota įmoka į Garantinį fondą. Ji skaičiuojama priskaičiuotą darbo užmokestį padauginus iš 0,1 proc. Tiesioginės išlaidos, tenkančios vienam gaminiui Išlaidų straipsniai Mato vnt. 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Kirpimas Tiesioginės  medžiagų išlaidos Lt 4,96 4,96 4,96 4,96 4,96 4,96 Tiesioginis darbo užmokestis Lt 4,80 4,80 4,80 4,80 4,80 4,80 Socialinio draudimo įmokos Lt 1,49 1,49 1,49 1,49 1,49 1,49 Iš viso Lt 11,25 11,25 11,25 11,25 11,25 11,25 Makiažas Tiesioginės  medžiagų išlaidos Lt 4,31 4,31 4,31 4,31 4,31 4,31 Tiesioginis darbo užmokestis Lt 5,00 5,00 5,00 5,00 5,00 5,00 Socialinio draudimo įmokos Lt 1,55 1,55 1,55 1,55 1,55 1,55 Iš viso Lt 10,86 10,86 10,86 10,86 10,86 10,86 Tiesioginės medžiagų išlaidos yra suskaičiuotos 7 lentelėje, tiesioginis darbo užmokestis ir socialinio draudimo įmokos apskaičiuotos 9 lentelėje. Tiesiogines išlaidas vienam gaminiui gavome sudėję tiesiogines medžiagų išlaidas, tiesioginį darbo užmokestį bei socialinio draudimo įmokas. Tiesiogines išlaidas vienai kirpimo paslaugai gavome 11,25 Lt, o vienai makiažo paslaugai 10,86 Lt. Netiesioginių gamybos išlaidų prognozė Išlaidų straipsniai 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Iš viso 1. Gamybos patalpų nuoma 650,00 650,00 650,00 650,00 650,00 650,00 3900,00 2. Pagalbinės medžiagos 955,83 910,83 910,83 910,83 910,83 910,83 5509,98 3. Įrengimų nusidėvėjimas 228,11 228,11 228,11 228,11 228,11 228,11 1368,66 4. Išlaidos už elektros energiją įrenginiams aptaurnauti 490,02 505,00 568,13 574,81 559,42 561,93 3259,31 5. Išlaidos už elektros energiją patalpoms apšviesti 69,12 69,12 77,76 74,88 74,88 74,88 440,64 6. Išlaidos gamybinėms patalpoms apšildyti 233,50 233,50 220,00 - - - 687,00 7. Kitos netiesioginės išlaidos (vanduo) 105,88 105,88 105,88 105,88 105,88 105,88 635,28 Iš viso netiesioginių gamybos išlaidų 2732,46 2702,44 2760,71 2544,51 2529,12 2531,63 15800,87 Netiesioginės gamybos išlaidos apskaičiuojamos susumuojant gamybos patalpų nuomą, pagalbines medžiagas (kurios paimtos iš 1 lentelės ir po lygiai paskirstytos šešiems mėnesiams), įrengimų nusidėvėjimą (apskaičiuotas 11.1 lentelėje), išlaidas už elektros energiją įrenginiams aptarnauti (apskaičiuotos 11.2 lentelėje) ir patalpoms apšviesti (apskaičiuotos 11.3 lentelėje), išlaidas gamybinėms patalpoms apšildyti (apskaičiuotos 11.4 lentelėje) ir išlaidas už šaltą bei karštą vandenį (apskaičiuotos 11.5 lentelėje). Gamybos patalpų nuoma yra apskaičiuota gamybinių patalpų plotą (50 kv. m) padauginus iš 1 kv. m kainos (13 Lt) ir apskaičiuota su PVM.  Pavadinimas Kiekis Pradinė vertė Likvidacinės vertės proc., Likvidacinė vertė, Lt Įrenginių nusidėvėjimas, metais Metinė nusidėvėjimo suma, Lt Mėnesio nusidėvėjimo suma, Lt Įrengimų Kompiuteriai 1 2000 10% 200,00 5 360,00 30,00 Spausdintuvas 1 400 10% 40,00 5 72,00 6,00 Televizorius 1 1900 10% 190,00 5 342,00 28,5 Kavos aparatas 1 1100 10% 110,00 5 198,00 16,5 Plaukų tiesintuvas 3 200 10% 20,00 5 36,00 3,00  Plaukų džiovintuvas 3 190 10% 19,00 5 34,2 2,85 Plaukų garbanojimo žnyplės 3 120 10% 12,00 5 21,6 1,8  Plaukų suktukai 3         190 10% 19,00 5 34,2 2,85 Plaukų kirpimo mašinėlė 3 180 10% 18,00 5 34,2 2,85 Iš viso: 19 6280 10% 628,00 5 1132,2 94,35 Baldų Seifas 1 910 10% 91,00 6 136,5 11,38 Kirpėjo darbo baldų komplektas  3 9000 10% 900,00 6 1350,00 112,50 Sofa 1 790 10% 79,00 6 118,5 9,88 Iš viso 5 10700 10% 1070,00 1605 133,76 Iš visi įrengimų ir baldų nusidėvėjimas 2737,2 228,11   Įrengimų ir baldų nusidėvėjimas  Skaičiuojant nusidėvėjimą buvo pasirinktas likvidacinės vertės procentas, kuris sudarė 10 proc. Kiekvienam įrengimui buvo pritaikytas įrengimų naudingo tarnavimo laikas metais. Skaičiuojant metinę nusidėvėjimo sumą, buvo taikoma tokia formulė:         V1 - ilgalaikio turto įsigijimo vertė;         V2 - ilgalaikio turto likvidacinė vertė; T – naudingo tarnavimo laikas, metais. Vieno mėnesio nusidėvėjimo suma buvo skaičiuojama metinę nusidėvėjimo sumą padalinus iš 12. Rodikliai 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Plaukų tiesintuvas Įrenginių skaičius 3 3 3 3 3 3 Vieno įrenginio elektros variklių galingumas, kW 0,025 0,025 0,025 0,025 0,025 0,025 Naudingas darbo laiko fondas, val. 1008 1032 1161 1144 1170 1170 1 kW kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 Elektros kaina be PVM, Lt 34,02 34,83 39,18 38,61 39,49 39,49 Elektros kaina su PVM, Lt 41,16 42,14 47,40 46,72 47,78 47,78 Plaukų džiovintuvas Įrenginių skaičius 3 3 3 3 3 3 Vieno įrenginio elektros variklių galingumas, kW 0,1 0,1 0,1 0,1 0,1 0,1 Naudingas darbo laiko fondas, val. 1392 1440 1620 1560 1612 1638 1 kW kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 Elektros kaina be PVM, Lt 187,92 194,4 218,7 210,60 217,62 221,13 Elektros kaina su PVM, Lt 227,38 235,22 264,63 254,83 263,32 267,57 Plaukų garbanojimo žnyplės Įrenginių skaičius 3 3 3 3 3 3 Vieno įrenginio elektros variklių galingumas, kW 0,085 0,085 0,085 0,085 0,085 0,085 Naudingas darbo laiko fondas, val. 720 744 837 832 832 832 1 kW kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 Elektros kaina be PVM, Lt 82,62 85,37 96,04 94,35 95,47 95,47 Elektros kaina su PVM, Lt 99,97 103,3 116,21 114,16 115,52 115,52 Rodikliai 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Plaukų suktukai Įrenginių skaičius 3 3 3 3 3 3 Vieno įrenginio elektros variklių galingumas, kW 0,085 0,085 0,085 0,085 0,085 0,085 Naudingas darbo laiko fondas, val. 720 744 837 832 832 832 1 kW kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 Elektros kaina be PVM, Lt 82,62 85,37 96,04 95,47 95,47 94,47 Elektros kaina su PVM, Lt 99,97 103,30 116,21 115,52 115,52 115,52 Plaukų kirpimo mašinėlė Įrenginių skaičius 3 3 3 3 3 3 Vieno įrenginio elektros variklių galingumas, kW 0,045 0,045 0,045 0,045 0,045 0,045 Naudingas darbo laiko fondas, val. 1008 1032 1161 1118 1144 1144 1 kW kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 Elektros kaina be PVM, Lt 61,24 62,69 70,53 67,92 69,50 69,50 Elektros kaina su PVM, Lt 74,10 75,85 85,34 82,18 84,10 84,10 Kompiuteris Įrenginių skaičius 1 1 1 1 1 1 Vieno įrenginio elektros variklių galingumas, kW 0,2 0,2 0,2 0,2 0,2 0,2 Naudingas darbo laiko fondas, val. 192 192 216 208 208 208 1 kW kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 Elektros kaina be PVM, Lt 17,28 17,28 19,44 18,72 18,72 18,72 Elektros kaina su PVM, Lt 20,91 20,91 23,52 22,65 22,65 22,65 Spausdintuvas Įrenginių skaičius 1 1 1 1 1 1 Vieno įrenginio elektros variklių galingumas, kW 0,1 0,1 0,1 0,1 0,1 0,1 Naudingas darbo laiko fondas, val. 24 24 27 26 26 26 1 kW kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 Elektros kaina be PVM, Lt 1,08 1,08 1,22 1,17 1,17 1,17 Elektros kaina su PVM, Lt 1,31 1,31 1,47 1,41 1,41 1,41 Rodikliai 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Kavos aparatas Įrenginių skaičius 1 1 1 1 1 1 Vieno įrenginio elektros variklių galingumas, kW 0,3 0,3 0,3 0,3 0,3 0,3 Naudingas darbo laiko fondas, val. 24 24 27 26 26 26 1 kW kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 Elektros kaina be PVM, Lt 3,24 3,24 3,65 3,51 3,51 3,51 Elektros kaina su PVM, Lt 3,92 3,92 4,42 4,25 4,25 4,25 Televizorius Įrenginių skaičius 1 1 1 1 1 1 Vieno įrenginio elektros variklių galingumas, kW 0,24 0,24 0,24 0,24 0,24 0,24 Naudingas darbo laiko fondas, val. 192 192 216 208 208 208 1 kW kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 Elektros kaina be PVM, Lt 20,74 20,74 23,33 22,46 18,47 18,47 Elektros kaina su PVM, Lt 25,10 25,10 28,23 27,18 27,18 27,18 Iš viso už elektra be PVM, Lt 490,02 505,00 568,13 574,81 559,42 561,93 Iš viso už elektra su PVM, Lt 592,92 611,05 687,44 695,52 676,90 679,94 Norint apskaičiuoti, kiek įrengimai išeikvoja elektros, turime žinoti naudingą darbo laiko fondą, kurį apskaičiuojame pamainos trukmę padauginę iš kalendorinių darbo dienų. Pamainos trukmę apskaičiuojame, per mėnesį aptarnautų žmonių skaičių padauginę iš vienam žmogui aptarnauti įrenginiu, reikalingo laiko. Apačioje, pateikiame pavyzdį, kaip apskaičiavome plaukų tiesintuvo naudingą darbo laiko fondą. Kitų įrenginių naudingo darbo laiko fondus, skaičiavome analogiškai. NAUDINGAS DARBO LAIKO FONDAS 1) Plaukų tiesintuvas: Vienam žmogui aptarnauti su plaukų tiesintuvu reikia 5 minučių. Pamainos trukmė per mėnesį: 1 mėn. aptarnaus 500 žmonių * 5 min = 42 val. 2 mėn. aptarnaus 528 žmonių * 5 min = 44 val. 5 mėn. aptarnaus 540 žmonių * aptarnaus 520 žmonių * 5 min = 43 val. 3 mėn. aptarnaus 520 žmonių * 5 min = 43 val. 4 mėn. aptarnaus 525 žmonių 5 min = 45 val. 6 mėn. aptarnaus 540 žmonių * 5 min = 45 val. Naudingas darbo laiko fondas = kalendorinės darbo dienos * pamainos trukmė 1 mėn. 42 * 24 darbo dienos = 1008 val. 2 mėn. 43 * 24 darbo dienos = 1032 val. 3 mėn. 43 * 27 darbo dienos = 1161 val. 4 mėn. 44 * 26 darbo dienos = 1144 val. 5 mėn. 45 * 26 darbo dienos = 1170 val. 6 mėn. 45 * 26 darbo dienos = 1170 val. Skaičiuojant išlaidas už elektros energiją įrenginiams aptarnauti buvo taikoma tokia formulė: Kaina už elektrą = įrengimų skaičius * vieno įrenginio elektros energijos galingumas, kW * naudingas darbo laiko fondas * 1 kW kaina, Lt Kiekvienam įrenginiui atskirai buvo nustatytas elektros energijos galingumas. Administracinių ir gamybinių patalpų apšvietimas Administracinių  patalpų apšvietimas Rodikliai 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Iš viso Apšviečiamas plotas, m. kv. 10 10 10 10 10 10 - Apšvietimo trukmė, val. 8 8 8 8 8 8 - Apšvietimo trukmė, dienomis 24 24 27 26 26 26 - Apšvietimo galingumo norma, kW/m. kv. 0,016 0,016 0,016 0,016 0,016 0,016 - Elektros energijos kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 - Elektros energijos vertė be PVM, Lt 13,82 13,82 15,55 14,98 14,98 14,98 88,13 Elektros energijos vertė su PVM, Lt 16,72 16,72 18,82 18,13 18,13 18,13 106,64 Gamybinių patalpų apšvietimas Apšviečiamas plotas, m. kv. 50 50 50 50 50 50 - Apšvietimo trukmė, val. 8 8 8 8 8 8 - Apšvietimo trukmė, dienomis 24 24 27 26 26 26 - Apšvietimo galingumo norma, kW/m. kv. 0,016 0,016 0,016 0,016 0,016 0,016 - Elektros energijos kaina, Lt 0,45 0,45 0,45 0,45 0,45 0,45 - Elektros energijos vertė be PVM, Lt 69,12 69,12 77,76 74,88 74,88 74,88 440,64 Elektros energijos vertė su PVM, Lt 83,64 83,64 94,1 90,60 90,60 90,60 533,18 Iš viso už patalpų apšvietimą be PVM, Lt 82,94 82,94 93,31 89,86 89,86 89,86 528,77 Iš viso už patalpų apšvietimą su PVM, Lt 100,36 100,36 112,91 108,73 108,73 108,73 639,82 Kirpyklose K.Korenevskio individuali imone „GrazuteRoom“ patalpų plotą sudaro apie 60 m2. Plotas skirtas gamybinėms patalpoms sudaro 50 m2 (kur atliekamos grožio salono paslaugos), administracinės patalpos sudaro 10 m2. Įmonė dirba šešias dienas per savaitę, ir kiekvieną mėnesį skirtingai dienomis: pirmą ir antrą mėnesį – 24 dienas, trečią mėnesį – 27 dienas, ketvirtą, penktą ir šeštą mėnesį po 26 dienas. Pamainos trukmė – 8 valandos. Apskaičiuojant administracinių ir gamybinių patalpų apšvietimo išlaidas, buvo naudojama tokia formulė: Apšviečiamas plotas * apšvietimo trukmė, val. * apšvietimo trukmė, dienomis * apšvietimo galingumo norma kW/m. kv. ( 0,016) * elektros energijos kaina, LT (0,45 ct) . Prognozuojama, kad išlaidos už elektros energiją patalpoms apšviesti sudarys 88,13 Lt administracinėms patalpoms ir 440,64 Lt gamybinėms patalpoms, be PVM. Visų patalpų apšvietimas bendrai 6 mėn. sudarys 528,77 Lt, be PVM  ir 639,82 Lt, su PVM. Administracinių ir gamybinių patalpų apšildymas Administracinių  patalpų apšildymas Rodikliai 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Iš viso: Apšildomas plotas, m.kv 10 10 10 - - - - 1 kv. m apšildymo kaina, Lt 4,67 4,67 4,40 - - - - Vertė be PVM, Lt 46,70 46,70 44,00 - - - 137,40 Vertė su PVM, Lt 50,90 50,90 47,96 - 149,76 Gamybinių patalpų apšildymas Apšildomas plotas, m.kv 50 50 50 - - - - 1 kv. m apšildymo kaina, Lt 4,67 4,67 4,40 - - - - Vertė be PVM, Lt 233,5 233,5 220,00 - - - 687,00 Vertė su PVM, Lt 254,51 254,51 239,80 - - - 748,82 Iš viso už apšildymą be PVM, Lt 280,20 280,20 264,00 - - - 824,40 Iš viso už apšildymą su PVM, Lt 305,41 305,41 287,76 - - - 898,58 Administracinių patalpų apšildomas plotas yra 10 m2, gamybinių - 50 m2. Skaičiuojant patalpų apšildymo išlaidas, reikėjo apšildomą plotą padauginti iš 1 kv. m apšildymo kainos. Tikimasi, jog apšildymas bus tik du mėnesius, pirmus du mėnesius apšildymo kaina bus 4,67 Lt už 1 kv. m, trečią mėnesį kaina sumažės iki 4,40Lt. Taigi administracinių patalpų apšildymo išlaidos per tris mėnesius sudarys 137,40 Lt, o gamybinių – 687,00 Lt, neskaičiuojant 9 proc. PVM. Administracinės ir gamybinės išlaidos vandeniui Administracinės išlaidos vandeniui  Rodikliai kiekis, m3 kaina, Lt Suma Karštas vanduo 1 15,80 15,80 Šaltas vanduo 2   3,84   7,68 Už vandenį be PVM, Lt - - 23,48 Už vandenį su PVM, Lt - - 25,59 Gamybinės išlaidos vandeniui Karštas vanduo 5 15,80   79,00 Šaltas vanduo 7   3,84   26,88 Už vandenį be PVM, Lt - - 105,88 Už vandenį su PVM, Lt - - 115,41  Iš viso be PVM, Lt - - 129,36 Iš viso su PVM, Lt - - 141,00 Tikimasi, kad per mėnesį administracinėse patalpose bus sunaudota 1 m3 karšto ir 2 m3 šalto vandens, gamybinėse patalpose – 5 m3 karšto ir 7 m3 šalto vandens. Išlaidų už vandenį skaičiavimo formulė: 1 m3 karšto vandens * 1 m3 karšto vandens kaina + 1 m3 šalto vandens * 1 m3 šalto vandens kaina. Taigi, išlaidos už vandenį administracinėse patalpose per mėnesį sudarys 23,48 Lt, o gamybinėse – 105,88 Lt, neskaičiuojant 9 proc. PVM. Parduodamos produkcijos savikainos prognozė Rodiklio pavadinimas Mato vnt. 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Iš viso Kirpimas Tiesioginės išlaidos (vienos paslaugos) Lt 11,25 11,25 11,25 11,25 11,25 11,25 67,5 Netiesioginės išlaidos (vienos paslaugos) Lt 5,33 3,75 3,83 3,51 3,41 3,38 23,21 Vienos paslaugos savikaina Lt 16,58 15,00 15,08 14,76 14,66 14,63 90,71 Parduodamų paslaugų skaičius Lt 700 720 720 725 740 750 4355 Visos produkcijos savikaina Lt 11606,00 10800,00 10857,60 10701,00 10848,40 10972,50 65785,5 Makiažas Tiesioginės išlaidos (vienos paslaugos) Lt 10,86 10,86 10,86 10,86 10,86 10,86 65,16 Netiesioginės išlaidos (vienos paslaugos) Lt 17,77 12,87 13,15 11,57 11,50 11,01 77,87 Vienos paslaugos savikaina Lt 28,63 23,73 24,01 22,43 22,36 21,87 143,03 Parduodamų paslaugų skaičius Lt 210 210 210 220 220 230 1300 Visos produkcijos savikaina Lt 6012,30 4983,30 5061,00 4934,60 4919,20 5030,10 30940,50 Iš viso Lt 17618,30 15783,30 15918,60 15635,60 15767,60 16002,60 96726,00 Parduodamos produkcijos savikaina buvo apskaičiuojama susumavus tiesiogines bei netiesiogines gamybos išlaidas ir padauginus iš parduodamų paslaugų skaičiaus. Vieno gaminio savikaina buvo apskaičiuojama susumavus tik tiesiogines ir netiesiogines išlaidas. Tiesioginės išlaidos vieno gaminio paimtos iš 10 lentelės, parduodamų paslaugų skaičius paimtas iš 8 lentelės. Netiesioginės išlaidos buvo apskaičiuojamos tiesiogines išlaidas padauginus iš paskirstymo koeficiento. Paskirstymo koeficientas = Netiesioginės išlaidos / (Gamybos mastas × Vieno gaminio tiesioginės išlaidos). Kirpimo ir makiažo paskirstymo koeficientai Paslauga 1 mėn. koef. 2 mėn. koef. 3 mėn. koef. 4 mėn. koef. 5 mėn. koef. 6 mėn. koef Kirpimas 0,47396317 0,3336346 0,34082840 0,31197057 0,30270736 0,30004504 Makiažas 1,63661317 1,1849689 1,21051916 1,06500502 1,05856354 1,01354392 Paslaugų kaina Paslaugos pavadinimas Rodiklis 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Kirpimas Savikaina 16,58 15,00 15,08 14,76 14,66 14,63 Antkainis, % 32,39 46,33 45,56 48,71 49,73 50,00 Antkainis, Lt 5,37 6,95 6,87 7,19 7,29 7,32 Suma 21,95 21,95 21,95 21,95 21,95 21,95 Suma su PVM 26,56 26,56 26,56 26,56 26,56 26,56 Makiažas Savikaina 28,63 23,73 24,01 22,43 22,36 21,87 Antkainis, % 14,60 38,26 36,65 46,28 46,74 50,00 Antkainis, Lt 4,18 9,08 8,80 10,38 10,45 10,94 Suma 32,81 32,81 32,81 32,81 32,81 32,81 Suma su PVM 39,70 39,70 39,70 39,70 39,70 39,70 Kiekvieną mėnesį keitėsi paskirstymo koeficientas, todėl atitinkamai keitėsi netiesioginės išlaidos. Sudėjus tiesiogines ir netiesiogines išlaidas kiekvieną mėnesį paslaugų savikaina buvo skirtinga todėl mes paėmėm mažiausią iš 6 mėnesių savikainą ir jai uždėjome 50 proc. antkainį. Veiklos sąnaudų prognozė Rodiklio pavadinimas Mato vnt. 1 mėn. 2 mėn. 3 mėn. 4 mėn. 5 mėn. 6 mėn. Iš viso 1. Direktoriaus DU Lt 2000 2000 2000 2000 2000 2000 12000 2. Kirpėjos DU (3 kirpėjos) Lt 3360,00 3456,00 3456,00 3480,00 3552,00 3600,00 20904,00 3. Buhalterės DU Lt 800,00 800,00 800,00 800,00 800,00 800,00 4800,00 4. Visažistės DU Lt 1050,00 1050,00 1050,00 1100,00 1100,00 1150,00 6500,00 5. Administracinių ir bendro naudojimo patalpų apšvietimas Lt 13,82 13,82 15,55 14,98 14,98 14,98 88,13 6. Administracinio ir bendro naudojimo turto nusidėvėjimas Lt 228,11 228,11 228,11 228,11 228,11 228,11 1368,66 7. Administracijos patalpų nuoma Lt 130,00 130,00 130,00 130,00 130,00 130,00 780,00 8. Administracinių patalpų apšildymas Lt 46,70 46,70 44,00 - - - 137,40 9. Išlaidos už šaltą ir karštą vandenį Lt 23,48 23,48 23,48 23,48 23,48 23,48 140,88 6. Reklama Lt 333,33 333,33 333,33 333,33 333,33 333,33 2000 7. Ryšių išlaidos Lt 90 90 90 90 90 90 540 8. Šiukšlių išvežimas Lt 50 50 50 50 50 50 300 9. Steigimo išlaidos susijusios su veikla Lt 262,00 262,00 262,00 262,00 262,00 262,00 1572 10. Trumpalaikis turtas administracinėms reikmėms iki veiklos Lt 182,33 182,33 182,33 182,33 182,33 182,33 1094 11. Turto draudimas Lt 58,33 58,33 58,33 58,33 58,33 58,33 350 12. Reklama iki veiklos Lt 2000,00 - - - - - 2000,00 13. Prenumerata  Lt 30,00 30,00 30,00 30,00 30,00 30,00 180,00 14.Mokesčiai: Lt 2240,87 2270,70 2270,70 2293,70 2316,08 2345,55 13738,59 14.1. Įmokos į Garantinį fondą Lt 7,21 7,30 7,30 7,38 7,45 7,55 44,19 14.2.  Bendrojo ir administracijos personalo socialinio draudimo įmokos Lt 2233,66 2263,40 2263,40 2286,32 2308,63 2338,0 13694,4 Iš viso Lt 12898,97 11024,80 11023,83 11076,26 11170,64 11298,11 68493,66 Direktoriaus, buhalterės, kirpėjų ir visažistės atlyginimai apskaičiuoti 9.1 lentelėje. Administracinių ir bendro naudojimo patalpų apšvietimas apskaičiuotas 11.3 lentelėje. Administracinio ir bendro turto nusidėvėjimas paimtas iš 11.1 lentelės. Patalpas įmonė nuomojasi po 13 Lt už 1 kv. m, tad administracinių patalpų nuoma apskaičiuota sudauginus administracinių patalpų plotą ir 1 kv. m kainą. Per mėnesį nuomos išlaidos sudaro 130 Lt. Administracinių patalpų apšildymo išlaidos paimtos iš 11.4 lentelės. Išlaidos už šaltą ir karštą vandenį apskaičiuotos 11.5 lentelėje. Kiekvieną mėnesį įmonė turės po 333,33 Lt reklamos išlaidų. Ryšių išlaidos numatomos 90 Lt kas mėnesį. Įmonė turi 8 m3 šiukšlių konteinerį, kas mėnesį tokio konteinerio išvežimas sudaro 50 Lt. Steigimo išlaidos susijusios su veikla, trumpalaikis turtas administracinėms reikmėms iki veiklos bei turto draudimas yra paimti iš pirmos lentelės ir sumos po lygiai paskirstytos į šešis mėnesius. Reklama iki veiklos paimta iš pirmos lentelės, kurios suma sudaro 2000 Lt. Įmonė prenumeruos žurnalus ir kas mėnesį mokės po 30 Lt. Mokesčiai yra apskaičiuoti 9.1 lentelėje. Veiklos sąnaudos skaičiuotos atskirai kas mėnesį, sudedant visas išlaidas. <<<  7.3. Summary Content / Financial section 7.1.  >>>