bass 12

buRaltruli aRricxvis saerTaSoriso standarti bass 12 mogebidan gadasaxadebi

winamdebare versia moicavs Sesworebebs, gamomdinare 2004 wlis 31 martamde gamocemuli axali da Sesworebuli fass-idan. am krebulis dasawyisSi ganyofilebaSi `cvlilebebi gamocemaSi, gansazRvrulia axali da gaumjobesebuli fass-is ZalaSi Sesvlis TariRebi da aseve amJamindeli fass, romlebic CarTuli ar aris am krebulSi.

Semdegi interpretaciebi ukavSirdeba bass 12-s: imk-21 mogebidan gadasaxadebi _ gadafasebuli aracveTadi aqtivebis Rirebulebis aRdgena, da imk-25 mogebidan gadasaxadebi _ sawarmos an misi aqcionerebis sagadasaxado statusis cvlileba.

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bass 12

Sinaarsi
buRaltruli aRricxvis saerTaSoriso standarti 12 mogebidan gadasaxadi
punqtebi Sesavali S1 _ S14 mizani moqmedebis sfero 1_ 4 ganmartebebi 5 _ 11 sagadasaxado baza 7 _ 11 mimdinare sagadasaxado valdebulebebisa da sagadasaxado aqtivebis aRiareba 12 _ 14 gadavadebuli sagadasaxado valdebulebebisa da sagadasaxado aqtivebis aRiareba 15 _ 45 dasabegri droebiTi sxvaobebi 15 _ 23 sawarmoTa gaerTianeba 19 realuri RirebulebiT asaxuli aqtivebi 20 gudvili 21 aqtivebis an valdebulebebis Tavdapirveli aRiareba 22 _ 23 gamosaqviTi droebiTi sxvaobebi 24 _ 33 aqtivebisa da valdebulebebis Tavdapirveli aRiareba 33 gamouyenebeli sagadasaxado zarali da gamouyenebeli sagadasaxado krediti 34 _ 36 auRiarebeli gadavadebuli sagadasaxado aqtivebis xelaxali Sefaseba 37 mekavSire sawarmoebSi, Svilobil sawarmoebSi, filialebsa da erTobliv saqmianobaSi dabandebuli investiciebi 38 _ 45 Sefaseba 46 _ 56 mimdinare da gadavadebuli gadasaxadebis aRiareba 57 _ 68g mogebisa da zaralis angariSgeba 58 _ 60 elementebi, romlebic pirdapir aisaxeba sakuTari kapitalis debetSi an kreditSi 61 _ 65a sawarmoTa gaerTianebasTan dakavSirebuli gadavadebuli gadasaxadi 66 -68 wilobrivi gadaxdebis sameurneo operaciebiT ganpirobebuli mimdinare da gadavadebuli gadasaxadebi 68a_ 68g wardgena 61 _ 78 sagadasaxado aqtivebi da sagadasaxado valdebulebebi 71 _ 76 urTierTgadafarva 71 _ 76 sagadasaxado xarji 77 _ 78 Cveulebriv sameurneo saqmianobidan miRebul mogebasa da zaralTan dakavSirebuli sagadasaxado xarji (Semosavali) 77 sakurso sxvaobebi, romlebic dakavSirebulia gadavadebul ucxour sagadasaxado valdebulebTan an aqtivebTan 78 ganmartebiTi SeniSvnebi 79 _ 88 standartis ZalaSi Sesvlis TariRi 89 _ 91 danarTebi: 1. droebiTi sxvaobebis magaliTebi 2. gaangariSebebisa da wardgenis ilustracia

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buRaltruli aRricxvis saerTaSoriso standarti 12 ,,mogebidan gadasaxadi (bass 12) Camoyalibebulia punqtebSi 1-91. yvela punqts Tanabari Zala aqvs, magram rCeba standartis bassk-is formatSi, romelic miRebul iqna basss-s mier. bass 12 aRqmul unda iqnes misi miznis, daskvnis safuZvlis, finansuri angariSgebis saerTaSoriso standartebis winasityvaobisa da finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis konteqstSi. (bass 8), saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi iZleva saaRricxvo politikis SerCevisa da gamoyenebis safuZvlebs detaluri miTiTebebis ararsebobis SemTxvevaSi.

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Sesavali
S1. winamdebare standartis bass 12 (gadasinjuli) cvlis bass 12-s, `mogebidan gadasaxadebis buRaltruli aRricxva (Tavdapirveli bass 12). bass 12 (gadasinjuli) vrceldeba 1998 wlis 1 ianvars an mis Semdgom dawyebul wliur periodebze. Tavdapirvel bass 12-Si Setanil iqna Semdegi ZiriTadi cvlilebebi. Tavdapirveli bass 12-iT sawarmos moeTxoveboda gadavadebuli gadasaxadis aRricxva, gadavadebis meTodis an valdebulebis meTodis mixedviT, romelic zogjer cnobilia mogebisa da zaralis angariSgebis valdebulebis meTodis saxeliT. bass 12-iT (gadasinjuli) ikrZaleba gadavadebis meTodis gamoyeneba da moiTxoveba valdebulebis sxva meTodis gamoyeneba, romelsac zogjer balansis valdebulebis meTods uwodeben. mogebisa da zaralis angariSgebis valdebulebis meTodi fokusirebulia droiT sxvaobebze, xolo balansis valdebulebis meTodi droebiT sxvaobebze. droiTi sxvaoba aris dasabegr mogebasa da buRaltrul mogebas Soris sxvaoba, romelic warmoiSva erT periodSi da romlis ukugatareba xdeba Semdgom periodSi an periodebSi. droebiTi sxvaoba warmoadgens balansSi wardgenili aqtivis an valdebulebis sagadasaxado bazasa da mis sabalanso Rirebulebas Soris sxvaobas. aqtivis an valdebulebis sagadasaxado bazas uwodeben im Tanxas, romelic sagadasaxado miznebisaTvis miekuTvneba mocemul aqtivs an valdebulebas. yvela droiTi sxvaoba warmoadgens droebiT sxvaobas. droebiTi sxvaoebebi aseve warmoiSoba iseT garemoebebSi, romelic ar warmoqmnis droiT sxvaobebs, Tumca Tavdapirveli bass 12-is mixedviT, isini aRiricxeboda im operaciebis analogiurad, romlebic iwveven droiT sxvaobebs. es garemoebebia:
(a) Svilobilma sawarmoebma, mekavSire an erToblivma sawarmoebma mTliani mo-

S2.

geba ar gaanawiles saTavo sawarmoze an investorze;

(b) aqtivebi gadafasebulia, xolo sagadasaxdo miznebisaTvis ar momxdara Sesabami-

si koreqtireba; (g) sawarmoTa gaerTianebis Rirebuleba ganawilebulia SeZenil identificirebad aqtivebsa da valdebulebebze, maTi realuri Rirebulebis miTiTebiT, magram sagadasaxado miznebisaTvis Sesabamisi koreqtireba ar momxdara. amasTan, arsebobs zogierTi droebiTi sxvaoba, romelic droiT sxvaobas ar warmoadgens, magaliTad is droebiTi sxvaobebi, romelic warmoiSoba maSin, rodesac: (a) sameurneo erTeulis arafuladi aqtivebisa da valdebulebebis Sefaseba xdeba mis samuSao valutaSi, magram dasabegri mogeba an sagadasaxado zarali (da, amdenad, arafuladi aqtivebisa da valdebulebebis sagadasaxado baza) ganisazRvreba sxva valutaSi; (b) arafuladi aqtivebisa da valdebulebebis gadaangariSeba xdeba bass 29-is, `finansuri angariSgeba hiperinflaciuri ekonomikis pirobebSi, mixedviT; an (g) aqtivis an valdebulebis sabalanso Rirebuleba Tavdapirveli aRiarebisas gansxvavdeba misi Tavdapirveli sagadasaxado bazisagan. S3. Tavdapirveli bass 12-iT sameurneo erTeuls SeeZlo ar eRiarebina gadavadebuli sagadasaxado aqtivebi da valdebulebebi, rodesac arsebobda dasabuTebuli mtkicebuleba imis Sesaxeb, rom droiTi sxvaobebi momavalSi ar amoiwureba mniSvnelovani periodis ganmavlobaSi. bass 12-iT (gadasinjuli) sawarmos moeTxoveba gadavadebuli sagadasaxado valdebulebis an (garkveuli pirobebis dakmayofilebis SemTxvevaSi) aqtivis aRiareba yvela droebiTi sxvaobisaTvis, garda qvemoT ganxiluli calkeuli gamonaklisisa. Tavdapirveli bass 12-iT moiTxoveboda:

S4.

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bass 12 (a) droiTi sxvaobebisagan warmoSobili gadavadebuli sagadasaxado aqtivebis aRiareba maSin, rodesac arsebobs realizaciis dasabuTebuli molodini; da (b) sagadasaxado zaralisagan warmoSobili gadavadebuli sagadasaxado aqtivebis aqtivad aRiareba mxolod im SemTxvevaSi, rodesac arsebobs gonivruli molodini imis Sesaxeb, rom momavali dasabegri mogeba sakmarisi iqneba zaralidan miRebuli sargeblis realizaciisaTvis. Tavdapiveli bass 12-iT nebadarTuli iyo (magram ar moiTxoveboda) sawarmos mier sagadasaxado zaraliT miRebuli sargeblis aRiareba realizaciis periodamde. bass 12-iT (gadasinjuli) moiTxoveba gadavadebuli sagadasaxado aqtivebis aRiareba maSin, rodesac mosalodnelia dasabegri mogebis arseboba, romelsac gamoakldeba gadavadebuli sagadasaxado aqtivi. Tu sameurneo erTeuls gaaCnia warsuli wlebis zarali, man gadavadebuli sagadasaxado aqtivi mxolod im SemTxveaSi unda aRiaros, Tu mas gaaCnia sakmarisi droebiTi dasabegri sxvaoba an arsebobs sxva mtkicebuleba, rom iarsebebs sakmarisi sagadasaxado mogeba. S5. S3 punqtSi mocemuli zogadi moTxovnis gamonaklisis saxiT bass 12 (gadasinjuli) krZalavs garkveuli aqtivebis an valdebulebidan warmoSobili gadavadebuli sagadasaxado valdebulebebisa da gadavadebuli sagadasaxado aqtivebis aRiarebas, romelTa sabalanso Rirebuleba Tavdapirveli aRiarebisas gansxvavdeba maTi sagadasaxado bazisagan. Tavdapirveli bass 12-is mixedviT, radgan aseTi garemoebebi ar warmoSobs droiT sxvaobebs, Sedegad ar viRebT gadavadebul sagadasaxado aqtivebs an valdebulebebs. Tavdapirveli bass 12-iT moiTxoveboda Svilobili da mekavSire sawarmoebis gaunawilebel mogebaze gadasaxdeli gadasaxadebis aRiareba, garda im SemTxvevisa, rodesac gonivruli iyo imis daSveba, rom mogeba ar ganawildeboda, an ganawileba ar warmoSobda sagadasaxado valdebulebas. Tumca, bass 12 (gadasinjuli) krZalavs amgvari gadavadebuli sagadasaxado valdebulebebis (aseve maTTan dakavSirebuli kumulaciuri sakurso sxvaobebis koreqtirebis Sedegad warmoSobili valdebulebebis) aRiarebas, Tu: (a) saTavo sawarmos, investors an sruluflebian monawiles SeuZlia gaakontrolos droebiTi sxvaobebis amowurvis qronometruloba; da (b) mosalodnelia, rom droebiTi sxvaoba ar amoiwureba uaxloes momavalSi. Tu aRniSnuli akrZalvis Sedegad aRiarebuli ar iqneba gadavadebuli sagadasaxado valdebulebebi, bass 12-iT (gadasinjuli) sawarmos moeTxoveba maTTan dakavSirebuli droebiTi sxvaobebis aRiareba. S7. Tavdapirveli bass 12 pirdapir ar miuTiTebs realuri Rirebulebis koreqtirebaze sawarmoTa gaerTianebisas. amgvari koreqtireba warmoSobs droebiT sxvaobebs da bass 12-iT (gadasinjuli) sawarmos moeTxoveba amis Sedegad miRebuli gadavadebuli sagadasaxado valdebulebis an (aRiarebis albaTobas daqvemdebarebuli) gadavadebuli sagadasaxado aqtivis aRiareba, romelic Sesabamis gavlenas moaxdens gudvilis Tanxaze an imTanxaze, riTac myidveli sawarmos wili SeZenili sawarmos identificirebadi aqtivebis, valdebulebebsa da pirobiT valdebulebebis neto realur RirebulebaSi aRemateba sawarmoTa gaerTianebis Rirebulebas. Tumca, bass 12-iT (gadasinjuli) ikrZaleba gudvilis Tavdapirveli aRiarebis Sedegad warmoSobili gadavadebuli sagadasaxado valdebulebebis aRiareba. Tavdapirveli bass 12-iT nebadarTuli iyo, Tumca sawarmos ar moeTxoveboda aqtivis gadafasebis Sedegad warmoSobili gadavadebuli sagadasaxado valdebulebis aRiareba. bass 12-iT (gadasinjuli) sawarmos moeTxoveba aqtivis gadafasebis Sedegad warmoSobili gadavadebuli sagadasaxado valdebulebis aRiareba. calkeuli aqtivis an valdebulebis sabalanso Rirebulebis amoRebis dabegvris Sedegebi SesaZloa damokidebuli iyos calkeuli aqtivis an valdebulebis amoReba-dafarvis wesze, magaliTad:

S6.

S8.

S9.

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bass 12 (a) calkeul qveyanaSi ZiriTadi kapitalis gayidvidan miRebuli amonagebi ar imave ganakveTiT, romliTac ibegreba sxva dasabegri Semosavali; da ibegreba

(b) zogierT qveyanaSi Tanxa, romelic gamoiqviTeba sagadasaxado miznebisaTvis aqtivis gayidvis Sedegad, aRemateba im Tanxas, romelic SesaZloa gamoiqviTos rogorc cveTa. Tavdapirveli bass 12 ar Seicavs miTiTebas gadavadebuli sagadasaxado aqtivebisa da valdebulebebis Sefasebis Sesaxeb zemoaRniSnuli SemTxvevebisaTvis. bass 12-iT (gadasinjuli) moiTxoveba, rom gadavadebuli sagadasaxado aqtivebisa da valdebulebebis Sefaseba efuZnebodes sagadasaxado Sedegebs, romelic gamomdinareobs im wesidan, romlis gamoyenebasac sawarmo varaudobs Tavisi aqtivebisa da valdebulebebis sabalanso Rirebulebis dasafaravad an amosaRebad. S10. Tavdapirvel bass 12-Si pirdapir ar iyo miTiTebuli, nebadarTuli iyo Tu ara gadavadebuli sagadasaxado aqtivebisa da valdebulebebis diskontireba. bass 12-iT (gadasinjuli) ikrZaleba gadavadebuli sagadasaxado aqtivebisa da valdebulebebis diskontireba. fass 3-Si, `sawarmoTa gaerTianeba, b 16 (i) punqtis saxiT Setanili cvlilebiT ikrZaleba sawarmoTa gaerTianebisas SeZenili sagadasaxado aqtivebisa da valdebulebebis diskontireba. S11. Tavdapirveli bass 12-iT (gadasinjuli) gansazRvruli ar iyo, rogor unda moexdina sawarmos gadavadebuli gadasaxadebis naSTebis klasifikacia moklevadian aqtivebad da valdebulebebad, Tu grZelvadian aqtivebad da valdebulebebad. bass 12-is (gadasinjuli) mixedviT, im sawarmos, romelic aqtivebisa da valdebulebebis klasifikacias axdens moklevadian/grZelvadian aqtivebad da valdebulebebad, gadavadebuli sagadasaxado aqtivebi da valdebulebebis klasifikacia ar unda moaxdinos moklevadian aqtivebad da valdebulebebad. S12. Tavdapirveli bass 12 ganmartavda, rom sadebeto da sakredito naSTebi, romelic warmoadgens gadavadebul gadasaxadebs, SesaZloa urTierTCaiTvalos. bass 12-iT (gadasinjuli) gansazRvrulia CaTvlis ufro mkacri pirobebi, romelic umTavresad efuZneba im finansuri aqtivebisa da valdebulebebisaTvis gankuTvnil pirobebs, romelsac iTvaliswinebs bass 32 `finansuri instrumentebi: ganmartebiTi SeniSvnebi da wardgena. S13. Tavdapirveli bass 12-iT moiTxoveboda sagadasaxado xarjsa da sabalanso mogebas Soris arsebuli Tanafardobis Sesaxeb informaciis wardgena ganmartebiTi SeniSvnis saxiT, im SemTxvevaSi, Tu angariSvaldebuli sawarmos qveyanaSi moqmedi sagadasaxado ganakveTebi ar iZleva mis ganmartebas. bass 12-iT (gadasinjuli) moiTxoveba, rom aRniSnul ganmartebas hqondes qvemoT ganxiluli formebidan erT-erTi an orive forma:
(i)

ricxobrivi Tanafardobis Cveneba sagadasaxado xarjsa (Semosavals) da sabalanso mogebis Sesabamis sagadasaxado ganakveTze (ganakveTebze) namravls Soris; an ricxobrivi Tanafardobis Cveneba saSualo sagadasaxado ganakveTsa da gamoyenebul sagadasaxado ganakveTs Soris.

(ii)

bass 12-iT (gadasinjuli) aseve moiTxoveba gamoyenebuli sagadasaxado ganakveTis (ganakveTebis) cvlilebebis Sedareba wina saangariSgebo periodTan. S14. bass 12-iT (gadasinjuli) ganmartebiT SeniSvnebSi damatebiT moiTxoveba Semdegi informaciis wardgena: (a) TiToeuli tipis droebiT sxvaobasTan dakavSirebiT, gamouyenebeli sagadasaxado zaralisa da gamouyenebeli sagadasaxado kreditis Tanxebi: (i) aRiarebuli gadavadebuli sagadasaxado aqtivebisa da valdebulebebis Tanxebi; da

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bass 12 (ii) mogebisa da zaralis angariSgebaSi aRiarebuli gadavadebuli sagadasaxado Semosavlis an xarjis Tanxa, Tu es ar Cans balansSi aRiarebuli Tanxebis cvlilebebidan; da (b) Sewyvetil operaciebTan dakavSirebiT _ sagadasaxado xarji, romelic ukavSirdeba: (i) Sewyvetili operaciebidan miRebul Semosulobas an zarals; da (ii) Sewyvetili Cveulebrivi sameurneo saqmianobidan miRebuli mogebis an zaralis Tanxas; da (g) gadavadebuli sagadasaxado aqtivis Tanxa da misi aRiarebis damadasturebeli safuZveli, rodesac: (i) gadavadebuli sagadasaxado aqtivis gamoyeneba damokidebulia imaze, gadaametebs Tu ara momavali periodis sagadasaxado mogebis Tanxebi mogebis im Tanxas, romelic warmoiSoba arsebuli dasabegri droebiTi sxvaobebis amowurvis Sedegad; da

(ii) sawarmos gaaCnia mimdinare an wina saangariSgebo periodebis zarali im sagadasaxado kanonmdeblobis mixedviT, romelsac ukavSirdeba gadavadebuli sagadasaxado aqtivi.

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bass 12

buRaltruli aRricxvis saerTaSoriso standarti 12

mogebidan gadasaxadebi mizani
winamdebare standartiT ganisazRvreba mogebidan gadasaxadebis buRaltruli aRricxvis wesebi. mogebidan gadasaxadebis aRricxvis principuli sakiTxia mimdinare da momavali periodis sagadasaxado dabegvris Sedegebis asaxva, romelic gamowveulia: a) sawarmos balansSi aRiarebuli aqtivebis (valdebulebebis) sabalanso Rirebulebis amoRebiT (gadaxdiT) momavalSi; da b) sawarmos finansur angariSgebaSi aRiarebuli mimdinare sameurneo operaciebiTa da sxva movlenebiT. aqtivebisa da valdebulebebis aRiarebis procesSi arsebiTia is, rom angariSvaldebuli sawarmo varaudobs aqtivebis an valdebulebebis sabalanso Rirebulebis amoRebas an dafarvas. Tu mosalodnelia, rom aqtivebis an valdebulebebis sabalanso Rirebulebis amoReba an dafarva momavalSi gamoiwvevs gadasaxadebis gazrdas (Semcirebas), imasTan SedarebiT, rom ar xdebodes aqtivebisa da valdebulebebis amoReba-dafarvis dabegvra, standarti sawarmos avaldebulebs aRiaros gadavadebuli sagadasaxado valdebuleba (gadavadebuli sagadasaxado aqtivi), garkveuli mcire gamonaklisi SemTxvevebis garda. mocemuli standarti moiTxovs, rom sawarmom sameurneo operaciebisa da sxva movlenebis sagadasaxado dabegvris Sedegebi iseve asaxos, rogorc TviTon sameurneo operaciebi da sxva movlenebi. amgvarad, rogorc ki romelime sameurneo operacia an movlena aRiarebuli da asaxuli iqneba mogebisa da zaralis angariSgebaSi, maSinve unda moxdes Sesabamisi sagadasaxado dabegvris Sedegebis aRiareba mogebisa da zaralis angariSgebaSi. im operaciebisa da movlenebisaTvis, romlebic pirdapir aisaxeba sawarmos sakuTar kapitalSi, Sesabamisi sagadasaxado dabegvris Sedegebic pirdapir unda aisaxos amave angariSze. analogiurad, gadavadebuli sagadasaxado aqtivebisa da valdebulebebis aRiareba sawarmoTa gaerTianebasTan dakavSirebiT, gavlenas axdens am saqmianobidan warmoSobili gudvilis Tanxaze, an im Tanxaze, riTac myidveli sawarmos wili SeZenili sawarmos identificirebadi aqtivebis, valdebulebebisa da pirobiTi valdebulebebis neto realur RirebulebaSi aRemateba sawarmoTa gaerTianebis Rirebulebas. winamdebare standartSi ganxilulia agreTve gamouyenebeli sagadasaxado zaralisa da gamouyenebeli sagadasaxado kreditis Sedegad warmoSobili gadavadebuli sagadasaxado aqtivebis aRiarebis wesebi, mogebidan gadasaxadebisa da masTan dakavSirebuli ganmartebiTi informaciis finansur angariSgebaSi wardgenis sakiTxebi.

moqmedebis sfero
1. standarti gamoiyeneba mogebidan gadasaxadebis buRaltrul aRricxvaSi. 2. winamdebare standartis miznebidan gamomdinare, mogebidan gadasaxadebSi igulisxmeba yvela adgilobrivi Tu ucxouri gadasaxadi, romlebic gamoiTvleba sagadasaxado mogebis safuZvelze. mogebidan gadasaxadebi moicavs agreTve iseTi tipis gadasaxadebs, rogoricaa dakavebuli gadasaxadebi, romlic warmoiqmneba Svilobili, mekavSire da erTobliv sawarmoTa mier angariSvaldebul sawarmoze Sedegebis ganawilebisas. [amoRebulia] standarti ar moicavs saxelmwifo grantebisa (ix. bass 20) da investiciebis sagadasaxado kreditis aRricxvis wesebs. Tumca, moicavs aseTi grantebisa da investiciebis sagadasaxado kreditis Sedegad warmoSobili droebiTi sxvaobebis aRricxvis meTodikas.

3. 4.

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ganmartebebi
5. am standartSi cnebebi gamoiyeneba Semdegi mniSvnelobiT: saaRricxvo mogeba aris saangariSgebo periodis wminda mogebis an zaralis Tanxa sagadasaxado xarjis gamoqviTvamde. sagadasaxado (dasabegri) mogeba (sagadasaxado zarali) aris Sesabamisi sagadasaxado kanonmdeblobis maregulirebeli wesebiT gansazRvruli saangariSgebo periodis mogeba (zarali), romlis mixedviTac xdeba gadasaxadis gadaxda (dabruneba). sagadasaxado xarji (sagadasaxado Semosavali) aris saangariSgebo periodis wminda mogebis an zaralis gansazRvrisas gamoyenebuli mimdinare da gadavadebuli gadasaxadebis mTliani Tanxa. mimdinare gadasaxadi aris saangariSgebo periodis sagadasaxado mogebidan (sagadasaxado zaralidan) gadasaxdeli (dasabrunebeli) mogebidan gadasaxadis Tanxa. gadavadebuli sagadasaxado valdebuleba aris dasabegri droebiTi sxvaobiT gamowveuli, momaval saangariSgebo periodebSi gadasaxdeli mogebidan gadasaxadis Tanxa. gadavadebuli sagadasaxado aqtivebi aris mogebidan gadasaxadebis Tanxa, romelic unda aRdges momaval saangariSgebo periodSi: a) gamosaqviT droebiT sxvaobebTan dakavSirebiT; b) gamouyenebeli sagadasaxado zaralis momaval periodSi gadatanasTan dakavSirebiT; g) gamouyenebeli sagadasaxado kreditis momaval periodSi gadatanasTan dakavSirebiT. droebiT sxvaobas uwodeben balansSi wardgenili aqtivis an valdebulebis sabalanso Rirebulebasa da mis sagadasaxado bazas Soris gansxvavebis Tanxas. droebiTi sxvaobis Tanxa SeiZleba iyos ornairi: a) dasabegri droebiTi sxvaoba, romelic unda daematos momaval saangariSgebo periodebSi sagadasaxado mogebis (sagadasaxado zaralis) Tanxas, rodesac aqtivis an valdebulebis sabalanso Rirebulebis amoReba an dafarva moxdeba; b) gamosaqviTi droebiTi sxvaoba, romelic momaval saangariSgebo periodebSi unda gamoiqviTos sagadasaxado mogebis (sagadasaxado zaralis) Tanxidan, rodesac aqtivis an valdebulebis sabalanso Rirebulebis amoReba an dafarva moxdeba. aqtivis an valdebulebis sagadasaxado bazas uwodeben im Tanxas, romelic gamoiyeneba mocemuli aqtivis an valdebulebis sagadasaxado miznebisaTvis. 6. sagadasaxado xarji (sagadasaxado Semosavali) Sedgeba mimdinare sagadasaxado xarjisa (mimdinare sagadasaxado Semosavlisa) da gadavadebuli sagadasaxado xarjisagan (gadavadebuli sagadasaxado Semosavlisagan).

sagadasaxado baza
7. aqtivis sagadasaxado baza aris im Tanxis, romelic sagadasaxado miznebisaTvis gamoiqviTeba dasabegri ekonomikuri sargeblidan da sawarmo miiRebs am aqtivis sabalanso Rirebulebis dabrunebis Semdeg. Tu aRniSnuli ekonomikuri sargebeli ar iqneba dasabegri, maSin aqtivis sagadasaxado baza misi sabalanso Rirebulebis tolia. basskf 205

bass 12 magaliTebi 1. manqana-danadgaris TviTRirebuleba 100 fuladi erTeulia. sagadasaxado dabegvrisaTvis, aqtivis sabalanso Rirebulebidan wina da mimdinare saangariSgebo periodebSi ukve gamoqviTulia cveTis Tanxa _ 30 fe. narCeni sabalanso Rirebuleba gamoiqviTeba momdevno saangariSgebo periodebSi, cveTis anaricxebis saxiT an aqtivis gayidvasTan dakavSirebiT. manqanis gamoyenebiT miRebuli Semosavali ibegreba. aseve ibegreba manqanis gayidvidan miRebuli amonagebi, xolo manqanis gayidvidan miRebuli zarali unda gamoiqviTos sagadasaxado dabegvris dros. manqana-danadgaris sagadasaxado baza iqneba 70 fe. procentis saxiT misaRebi Semosavali 100 fe-s udris. saprocento Semosavali unda daibegros sakaso meTodiT (e.i. fuladi saxsrebis miRebis Semdeg). amitom misaRebi saprocento SemosavlisaTvis sagadasaxado baza nulis tolia. debitoruli davalianebis Tanxebis sabalanso Rirebulebaa _ 100 fe Sesabamisi Semosavlebi ukve CarTulia sagadasaxado mogebis (sagadasaxado zaralis) TanxaSi. debitoruli davalianebis sagadasaxado baza iqneba 100. Svilobili sawarmodan misaRebi dividendebis sabalanso Rirebulebaa 100 fe dividendebi ar ibegreba. amitom aqtivis sabalanso Rirebulebis mTliani Tanxa unda gamoiqviTos ekonomikuri sargeblis Tanxidan. Sesabamisad, misaRebi dividendebis sagadasaxado baza iqneba 100 fe1 misaRebi sesxis mimdinare sabalanso Rirebulebaa 100 fe sesxis dafarvisaTvis mniSvneloba ara aqvs sagadasaxado begaras. amitom sesxis sagadasaxado baza tolia 100 fe-s.

2.

3.

4.

5.

8.

valdebulebis sagadasaxado baza aris misi sabalanso Rirebuleba, im Tanxis gamoklebiT, romelic sagadasaxado miznebisaTvis gamoiqviTeba momaval saangariSgebo periodebSi am valdebulebasTan dakavSirebiT. Semosavlebis avansis saxiT miRebis SemTxvevaSi warmoSobili valdebulebis sagadasaxado baza tolia misi sabalanso Rirebulebisa, Semosavlebis im Tanxis gamoklebiT, romelic momaval periodebSi ar daibegreba. magaliTebi 1. mimdinare valdebulebebi moicavs daricxul xarjebs 100 fe-is sabalanso RirebulebiT. maTTan dakavSirebuli xarji sagadasaxado miznebisaTvis gamoiqviTeba sakaso meTodiT. daricxuli xarjebis sagadasaxado baza nulis tolia. mimdinare valdebulebebi moicavs avansis saxiT miRebul saprocento Semosavlebs 100 fe-is toli sabalanso RirebulebiT. Sesabamisi saprocento Semosavali dabegrili iyo sakaso meTodiT. avansis saxiT miRebuli saprocento Semosavlis sagadasaxado baza nulis tolia. mimdinare valdebulebebi moicavs daricxul xarjebs 100 fe-is sabalanso RirebulebiT. danaxarji ukve gamoqviTulia sagadasaxado dabegvris miznebisaTvis. daricxuli danaxarjebis sagadasaxado baza udris 100 fe-s. mimdinare valdebulebebi moicavs daricxul jarimebs 100 fe-is mimdinare sabalanso RirebulebiT. jarimebi ar gamoiqviTeba sagadasaxado miznebisaTvis. daricxuli jarimebis sagadasaxado baza 100 fe-is tolia.2 gadasaxdelia 100 fe-is toli sabalanso Rirebulebis sesxi. sesxis dafarva ar gamoiwvevs araviTar sagadasaxado Sedegebs. sesxis sagadasaxado baza 100 fe-is tolia.

2.

3.

4.

5.

am magaliTSi ar arsebobs dasabegri droebiTi sxvaoba. alternatiuli magaliTi iqneba maSin, Tu daricxul misaRebi dividendebis Tanxas eqneboda nulovani sagadasaxado baza da dasabegri droebiTi sxvaobis 100 feis mimarT gamoyenebuli iqneboda nulovani sagadasaxado ganakveTi. arc erT ganxilul SemTxvevaSi saqme ara gvaqvs gadavadebul sagadasaxado valdebulebasTan. am magaliTSi ar arsebobs gamosaqviTi droebiTi sxvaoba. alternatiuli magaliTi iqneba maSin, Tu daricxul jarimebs eqneboda nulis toli sagadasaxado baza da gamosaqviTi droebiTi sxvaobis 100 f.e.-is mimarT gamoyenebuli iqneboda nulovani sagadasaxado ganakveTi. arc erT ganxilul SemTxvevaSi saqme ara gvaqvs gadavadebul sagadasaxado aqtivTan.

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bass 12 9. zogierT elements gaaCnia sagadasaxado baza, magram misi aRiareba ar xdeba balansSi. magaliTad, samecniero-kvleviT samuSaoebze gaweuli danaxarjebis xarjis saxiT aRiareba xdeba im saangariSgebo periodis sabalanso mogebis gansazRvrisas, rodesac isini iqna gaweuli, magram daSvebuli ar aris am Tanxebis gamoqviTva sagadasaxado mogebis (sagadasaxado zaralis) Tanxidan momdevno saangariSgebo periodamde. gansxvaveba samecniero-kvleviT samuSaoebze gaweuli danaxarjebis (romelic sagadasaxado kodeqsis Tanaxmad unda gamoiqviTos momaval saangariSgebo periodebSi) sagadasaxado bazasa da nulovan sabalanso Rirebulebas Soris aris gamosaqviTi droebiTi sxvaoba, romelic iwvevs gadavadebuli sagadasaxado aqtivis warmoSobas. 10. Tu aqtivis an valdebulebis sagadasaxado baza ar aris naTlad garkveuli, mizanSewonilia, rom sawarmom mimarTos mocemuli standartis ZiriTad princips: sawarmom, SezRuduli gamonaklisis saxiT, gadavadebuli sagadasaxado valdebuleba (aqtivi) unda aRiaros maSin, rodesac aqtivis an valdebulebis sabalanso Rirebulebis amoReba an dafarva gamoiwvevs ufro didi (mcire) gadasaxadis gadaxdas, iseT pirobebTan SedarebiT, rodesac sabalanso Rirebulebis dafarva an amoReba ar warmoqmnis sagadasadasaxdo Sedegebs. 52-e punqtis g) magaliTSi ganxilulia iseTi SemTxveva, rodesac mizanSewonilia mocemuli standartis zemoT aRniSnuli ZiriTadi principis gamoyeneba magaliTad, rodesac aqtivis an valdebulebis sagadasaxado baza damokidebulia aqtivis an valdebulebis amoReba-dafarvis wesze. 11. konsolidirebul finansur angariSgebaSi droebiTi sxvaobebi ganisazRvreba konsolidirebul finansur angariSgebaSi asaxuli aqtivebisa da valdebulebebis sabalanso Rirebulebis SedarebiT Sesabamis sagadasaxado bazasTan. sagadasaxado bazis gaangariSebisas gaiTvaliswineba konsolidirebuli sagadasaxado deklaracia, Tuki amas moiTxovs Sesabamisi kanonmdebloba. sxva SemTxvevaSi ki konsolidirebuli finansuri angariSgebis aqtivebisa da valdebulebebis sagadasaxado bazis gaangariSebisas gaiTvaliswineba sawarmoTa jgufSi Semavali TiToeuli sawarmos sagadasaxado deklaracia.

mimdinare sagadasaxado valdebulebebisa da sagadasaxado aqtivebis aRiareba

12. Tu gadaxdili ar aris mimdinare an wina saangariSgebo periodebis mimdinare gadasaxadi, igi unda aRiardes valdebulebis saxiT. Tu mimdinare da wina saangariSgebo periodebis gadaxdili gadasaxdelebis Tanxa metia saangariSgebo periodSi gadasaxdeli gadasaxadebis Tanxaze, es nameti (sxvaoba) unda aRiardes aqtivis saxiT. 13. sagadasaxado zaraliT gamowveuli sargebeli, romelic SeiZleba ukan dabrundes wina saangariSgebo periodSi gadaxdili mimdinare gadasaxadis amosaRebad, unda aRiardes aqtivis saxiT. 14. Tu sagadasaxado zarali gamoiyeneba wina saangariSgebo periodis mimdinare gadasaxadis gadasaxdelad, sawarmom aRniSnuli sargebeli unda aRiaros im saangariSgebo periodis aqtivis saxiT, rodesac dafiqsirda sagadasaxado zaralis miRebis faqti. es imitom, rom SesaZlebelia am sargeblis miReba sawarmoSi da misi sididis saimedod Sefaseba.

gadavadebuli sagadasaxado valdebulebebisa da gadavadebuli sagadasaxado aqtivebis aRiareba dasabegri droebiTi sxvaobebi
15. gadavadebuli sagadasaxado valdebuleba unda aRiardes yvela dasabegri droebiTi sxvaobis mixedviT, im SemTxvevebis garda, rodesac gadavadebuli sagadasaxado valdebuleba warmoSobilia: a) gudvilis Tavdapirvel aRiarebasTan dakavSirebiT; an b) gudvilidan, romlis amortizaciis anaricxebi ar gamoiqviTeba sagadasaxado basskf 207

bass 12 dabegvris miznebisaTvis; an g) aqtivis an valdebulebis Tavdapirveli aRiarebis gamo iseTi operaciebis dros, romelic: I) ar iTvleba sawarmoTa gaerTianebad; da II) operaciis Sesrulebis momentisaTvis ar moqmedebs arc saaRricxvo da arc sagadasaxado mogebis (sagadasaxado zaralis) Tanxis sidideze. amasTan, Svilobil sawarmoebSi, filialebsa da mekavSire sawarmoebSi, investiciebis dabandebiT an erTobliv saqmianobaSi monawileobiT warmoSobili dasabegri droebiTi sxvaobebisaTvis gadavadebuli sagadasaxado valdebulebebis aRiareba unda moxdes 39-e punqtis Sesabamisad. 16. aqtivebis aRiarebis procesisaTvis arsebiTia is garemoeba, rom misi sabalanso Rirebuleba amoRebul iqnes sawarmoSi momaval saangariSgebo periodebSi ekonomikuri sargeblis Semosvlis gziT. Tu aqtivis sabalanso Rirebuleba aRemateba mis sagadasaxado bazas, dasabegri ekonomikuri sargeblis Tanxac gadaaWarbebs dabegvris miznebisaTvis dasaSveb gamosaqviT Tanxas. es sxvaoba aris dasabegri droebiTi sxvaoba da mogebidan gadasaxadebis gadaxdasTan dakavSirebuli valdebuleba, romelsac uwodeben gadavadebul sagadasaxado valdebulebas. rodesac sawarmo aqtivis sabalanso Rirebulebis Tanxas amoiRebs, dasabegri droebiTi sxvaoba anulirdeba (aRar iarsebebs) da sawarmos gauCndeba dasabegri mogeba. es ki imas niSnavs, rom sawarmodan ekonomikuri sargebeli gava gadasaxadis gadaxdis saxiT. amitom, winamdebare standarti moiTxovs, rom yvela gadavadebuli sagadasaxado valdebuleba unda aRiardes, im gamonaklisi SemTxvevebis garda, romlebic ganxilulia me-15 da 39-e punqtebSi. magaliTi aqtivis TviTRirebuleba 150 fe-ia, xolo misi sabalanso Rirebuleba udris 100 fe-s sagadasaxado dabegvris miznebisaTvis akumulirebuli cveTis anaricxebi 90 fe-is tolia da sagadasaxado ganakveTi _ 25 % -is. aqtivis sagadasaxado baza aris 60 fe (150 _ 90). imisaTvis, rom amoiRos aqtivis sabalanso Rirebuleba 100 fe, sawarmom unda miiRos 100 fe-is Semosavali, magram maSin sawarmo SeZlebs mxolod 60 fe-is cveTis anaricxebis gamoqviTvas. Sesabamisad, sawarmom unda gadaixados mogebidan gadasaxadi 10 fe (40-is 25 %), rodesac igi amoiRebs aqtivis sabalanso Rirebulebas. gansxvaveba aqtivis sabalanso Rirebulebasa (100 fe) da sagadasaxado bazas (60 fe) Soris aris dasabegri droebiTi sxvaoba (40 fe). amitom, sawarmom unda aRiaros gadavadebuli sagadasaxado valdebuleba 10 fe-is odenobiT (40 feis 25 %), romelic warmoadgens mogebidan gadasaxads, romlis gadaxdac moxdeba maSin, rodesac amoiReba aqtivis sabalanso Rirebuleba. 17. zogierTi droebiTi sxvaoba warmoiSoba maSin, rodesac raime Semosavali an xarji CarTulia erTi saangariSgebo periodis sabalanso mogebaSi, xolo sagadasaxado mogebaSi gaiTvaliswineba sxva saangariSgebo periodSi. amgvari droebiTi sxvaobebi cnobilia qronometruli sxvaobis saxelwodebiT. qvemoT CamoTvlilia amgvari dasabegri droebiTi sxvaobebis magaliTebi, romlebic, Sesabamisad, warmoSoben gadavadebul sagadasaxado valdebulebebs: a) saprocento Semosavali sabalanso mogebaSi gaiTvaliswineba drois proporciulad. magram zogierTi kanonmdeblobiT, misi CarTva sagadasaxado mogebaSi SeiZleba maSin, rodesac fuli Semova sawarmoSi (sakaso meTodi). balansSi aRiarebuli da asaxuli debitoruli davalianebis sagadasaxado baza, saprocento SemosavalTan mimarTebaSi, nulis tolia, radgan aRniSnuli Semosavali gavlenas ar axdens sagadasaxado mogebis Tanxis sidideze, vidre ar moxdeba fulis miReba; b) sagadasaxado mogebis (sagadasaxado zaralis) gansazRvrisaTvis gamoyenebuli cveTis anaricxebis Tanxa SeiZleba gansxvavdebodes sabalanso mogebis gaangariSebisas 208 basskf

bass 12 gamoyenebuli cveTis Tanxisagan. am SemTxvevaSi, droebiTi sxvaoba aris aqtivis sabalanso Rirebulebasa da mis sagadasaxado bazas Soris gansxvavebis Tanxa, sadac sagadasaxado baza aris aqtivis Tavdapirveli Rirebuleba (TviTRirebuleba), yvela gamoqviTvis gaTvaliswinebiT, romlebic dadgenilia sagadasaxado kanonmdeblobiT, mimdinare da wina saangariSgebo periodebis sagadasaxado mogebis gaangariSebisaTvis. amgvarad, dasabegri droebiTi sxvaoba da, Sesabamisad, gadavadebuli sagadasaxado valdebuleba warmoiSoba maSin, rodesac sagadasaxado kanonmdebloba iTvaliswinebs daCqarebul cveTas (Tu sagadasaxado kanonmdeblobiT gaTvaliswinebuli cveTis normebi ufro naklebia, vidre sabalanso cveTa, maSin warmoiSoba gamosaqviTi droebiTi sxvaoba da, Sesabamisad, gadavadebuli sagadasaxado aqtivi); da g) rogorc viciT, SesaZlebelia sacdel-sakonstruqtoro samuSaoebze gaweuli danaxarjebis kapitalizacia da misi Camowera momaval saangariSgebo periodebze, sabalanso mogebis gaangariSebisas. amasTan, sagadasaxado mogebis gaangariSebisas am danaxarjebis gamoqviTva xdeba im saangariSgebo periodSi, rodesac isini iqna gaweuli. aseT sacdel-sakonstruqtoro samuSaoebze gaweuli danaxarjebis sagadasaxado baza nulis tolia, radgan maTi gamoqviTva ukve moxda sagadasaxado mogebis gamoangariSebis dros. am SemTxvevaSi droebiTi sxvaoba aris sacdel-sakonstruqtoro samuSaoebze gaweuli danaxarjebis sabalanso Rirebulebasa da mis nulovan sagadasaxado bazas Soris gansxvavebis Tanxa. 18. droebiTi sxvaobebi aseve SeiZleba warmoiSvas maSin, rodesac: a) sawarmoTa gaerTianebis TviTRirebuleba (rodesac saqme exeba SeZenas) ganawilebulia realuri RirebulebiT aRiarebul materialur aqtivebsa da valdebulebebze, magram ar momxdara sagadasaxado dabegvrasTan dakavSirebuli Sesabamisi koreqtireba (ix. punqti 19); aqtivebi gadafasebulia, magram ar momxdara sagadasaxado dabegvrasTan dakavSirebuli koreqtireba (ix. punqti 20); gudvili an uaryofiTi gudvili warmoSobilia konsolidaciis safuZvelze (ix. punqti 21 da 32); aqtivis an valdebulebis Tavdapirveli aRiarebis sagadasaxado baza gansxvavdeba misi Tavdapirveli sabalanso Rirebulebisagan; magaliTad, rodesac sawarmom sargebeli miiRo aqtivebTan dakavSirebuli saxelmwifo grantebis Sedegad (ix. punqtebi 22 da 33); an Svilobil sawarmoebSi, filialebsa da mekavSire sawarmoebSi investiciebis sabalanso Rirebuleba an erTobliv saqmianobaSi kuTvnili wilis sabalanso Rirebuleba gansxvavdeba investiciebis an kuTvnili wilis sagadasaxado bazisagan (ix. punqtebi 38 _ 45).

b) g) d)

e)

sawarmoTa gaerTianeba
19. sawarmoTa gaerTianebis Rirebulebis ganawileba xdeba SeZenili identificirebadi aqtivebisa da valdebulebebis aRiarebiT, gacvlis operaciis Sesrulebis TariRisaTvis arsebuli realuri RirebulebiT. droebiTi sxvaobebi warmoiSoba maSin, rodesac aRiarebuli aqtivebisa da SeZenili valdebulebebis sagadasaxado bazebze gavlenas ar axdens an gansxvavebul gavlenas axdens sawarmoTa gaerTianeba. magaliTad, rodesac aqtivis sabalanso Rirebuleba gazrdilia realur Rirebulebamde, magram aqtivis sagadasaxado baza isev wina mesakuTris sabalanso Rirebulebaa, warmoiSoba dasabegri droebiTi sxvaoba da, Sesabamisad, gadavadebuli sagadasaxado valdebuleba. aRniSnuli gadavadebuli sagadasaxado valdebuleba gavlenas axdens gudvilis Tanxis sidideze (ix. punqti 66)

realuri RirebulebiT asaxuli aqtivebi

20. fass-iT daSvebulia, rom zogierTi aqtivi aisaxos realuri RirebulebiT an gadafasebis RirebulebiT (ix. bass 16 `ZiriTadi saSualebebi~, bass 39 ,,finansuri instrumentebi aRiareba da Sefaseba da bass 40 ,,sainvesticio qoneba). zogierTi qveynis kanonmdeblobiT, aqtivebasskf 209

bass 12 bis gadafaseba realur Rirebulebamde gavlenas axdens mimdinare saangariSgebo periodis sagadasaxado mogebis (sagadasaxado zaralis) Tanxebis sidideze. amis Sedegad xdeba aqtivis sagadasaxado bazis koreqtireba da ar warmoiSoba droebiTi sxvaoba. zogierTi qveynis kanonmdeblobiT ki aqtivis gadafaseba gavlenas ar axdens gadafasebis Sesabamisi saangariSgebo periodis sagadasaxado mogebis sidideze, amitom ar xdeba aqtivis sagadasaxado bazis koreqtireba. miuxedavad amisa, aqtivis sabalanso Rirebulebis amoReba momavalSi iwvevs sagadasaxado ekonomikuri sargeblis Semosvlas sawarmoSi. amitom sagadasaxado dabegvris miznebisaTvis gamosaqviTi Tanxa ar daemTxveva aRniSnul ekonomikur sargebels. gansxvaveba gadafasebuli aqtivis sabalanso Rirebulebasa da mis sagadasaxado bazas Soris warmoadgens droebiT sxvaobas da warmoSobs gadavadebul sagadasaxado valdebulebas an gadavadebul sagadasaxado aqtivs. amas adgili aqvs maSinac, Tu: a) sawarmo ar apirebs aqtivis gayidvas. am SemTxvevaSi, aqtivis gadafasebuli sabalanso Rirebuleba amoRebuli iqneba misi gamoyenebis procesSi, es warmoSobs sagadasaxado Semosavlebs, romelic aRemateba cveTis anaricxebis im Tanxas, romelic gaiTvaliswineba momaval saangariSgebo periodebSi, sagadasaxado dabegvris dros; an ZiriTadi kapitalis gayidvidan miRebul amonagebze misakuTvnebeli gadasaxadi gadavadebuli iqneba, Tu aqtivis gayidvidan miRebuli Tanxa dabandebuli iqneba sxva analogiur aqtivSi. am SemTxvevaSi, gadasaxadis saboloo gadaxda moxdeba am analogiuri aqtivis gayidvis an gamoyenebis Semdeg.

b)

gudvili
21. sawarmoTa gaerTianebisas warmoqmnili gudvili warmoadgens SeZenis TviTRirebulebis gadametebas SeZenili sawarmos identificirebad aqtivebSi, valdebulebebSi da pirobiT valdebulebebSi myidvelis wilis neto realur Rirebulebaze. mravali qveynis sagadasaxado kanonmdeblobiT daSvebuli ar aris gudvilis amortizaciis gamoqviTva sagadasaxado mogebis Tanxidan. ufro metic, aseTi kanonmdeblobiT gudvilis TviTRirebuleba xSirad ar gamoiqviTeba, rodesac Svilobili sawarmo gayidis Tavis ZiriTad saqmianobas. aseT sagadasaxado sivrceSi gudvils aqvs nulovani sagadasaxado baza. gudvilis sabalanso Rirebulebasa da mis sagadasaxado bazas Soris gansxvaveba aris dasabegri droebiTi sxvaoba. miuxedavad amisa, winamdebare standartis mixedviT nebadarTuli ar aris gadavadebuli sagadasaxado valdebulebis aRiareba, radgan gudvili Sefasebulia rogorc narCeni da gadavadebuli sagadasaxado valdebulebis aRiareba gamoiwvevda gudvilis sabalanso Rirebulebis gadidebas. 21 a. gudvilis Tavdapirveli aRiarebisas warmoSobili da punqt 15(a)-is mixedviT auRiarebeli gadavadebuli sagadasaxado valdebulebis Semdgomi Semcireba ar aRiardeba. magaliTad, punqt 15(a) zRudavs kompaniis mier gadavadebuli sagadasaxado valdebulebis aRiarebas, romelic warmoiqmneba sawarmoTa gaerTianebisas SeZenili gudviliT, romlis TviTRirebuleba aris 100 fe xolo sagadasaxado baza _ nuli. Tu sawarmo SemdegSi aRiarebs gudvilis 20 fe gaufasurebas, maSin am gudvilTan dakavSirebuli dasabegri droebiTi sxvaobis sidide 100 fe Semcirdeba 80 fe mde, Sedegad Semcirdeba auRiarebeli gadavadebuli sagadasaxado valdebuleba. gadavadebuli sagadasaxado valdebulebis aseTi saxiT Semcireba aseve ganixileba gudvilis Tavdapirvel aRirebasTan dakavSirebulad da amis gamo 15(a) punqtis mixedviT ikrZaleba misi aRiareba. 21 b. gudvilTan dakavSirebuli dasabegri droebiTi sxvaobis gadavadebuli sagadasaxado valdebuleba aRiardeba im masStabiT, riTac igi dakavSirebuli ar aris gudvilis Tavdapirvel aRiarebasTan. magaliTad, gudvilis SeZena moxda sawarmoTa gaerTianebisas. misi TviTRirebuleba ganisazRvreba 100 fe romelic eqvemdebareba gamoqviTvas sagadasaxado miznebisaTvis 20 % ganakveTis mixedviT, SeZenis wlis dasawyisSi. gudvilis sagadasaxado baza aris 100 fe Tavdapirveli aRiarebisas da 80 fe SeZenis wlis bolos. im SemTxvevaSi, Tu SeZenis wlis bolos gudvilis sabalanso Rirebuleba ucvleli darCeba 100-is toli, maSin wlis bolos warmoiqmneba dasabegri droebiTi sxvaoba 20 fe toli. imis gamo, rom dasabegri dorebiTi sxvaoba dakavSirebuli ar aris gudvilis Tavdapirvel aRiarebasTan, Sedegad 210 basskf

bass 12 aRiardeba warmoqmnili gadavadebuli sagadasaxado valdebuleba.

aqtivebis an valdebulebebis Tavdapirveli aRiareba

22. droebiTi sxvaoba SeiZleba warmoiSvas aqtivis an valdebulebis Tavdapirvel aRiarebasTan dakavSirebiT. magaliTad, Tu aqtivis mTliani TviTRirebuleba an misi nawili ar gamoiqviTeba sagadasaxado dabegvris mizniT. aseTi droebiTi sxvaobis saaRricxvo meTodi damokidebulia im operaciis xasiaTze, romelmac gamoiwvia aqtivis Tavdapirveli aRiareba: a) sawarmoTa gaerTianebis dros sawarmom unda aRiaros nebismieri gadavadebuli sagadasaxado valdebuleba an aqtivi. es ki gavlenas axdens gudvilis an im Tanxis sidideze, riTac myidveli sawarmos wili SeZenili sawarmos identificirebadi aqtivebis valdebulebebisa da pirobiTi valdebulebebis neto realur RirebulebaSi aRemateba sawarmoTa gaerTianebis Rirebulebas (ix. punqti 19); Tu sameurneo operacia gavlenas axdens saaRricxvo an sagadasaxado mogebaze, sawarmom mogebisa da zaralis angariSgebaSi unda aRiaros yvela gadavadebuli sagadasaxado valdebuleba da aqtivi, agreTve amis Sedegad warmoSobili gadavadebuli xarji an Semosavali (ix.punqti 59); im SemTxvevaSi, rodesac sameurneo operacia ar aris sawarmoTa gaerTianebas, da igi gavlenas ar axdens arc sabalanso da arc sagadasaxado mogebis Tanxaze, sawarmo moaxdenda (me -15 da 24-e punqtebSi ganxiluli gamonaklisi SemTxvevebis garda) warmoSobil gadavadebul sagadasaxado valdebulebas an aqtivs da imave TanxiT Seasworebda aqtivis an valdebulebis sabalanso Rirebulebas, amgvari koreqtireba naklebad gasagebs gaxdida finansur angariSgebas. amitom, winamdebare standartiT nebadarTuli ar aris, rom sawarmom aRiaros Tavdapirveli aRiarebis an momdevno aRiarebis dros warmoSobili gadavadebuli sagadasaxado valdebuleba an aqtivi (ix. magaliTi Semdeg gverdze). ufro metic, sawarmom ar unda aRiaros arc auRiarebeli gadavadebuli sagadasaxado valdebulebisa da aqtivis Semdgomi cvlilebebi, Tu aqtivi amortizebulia.

b)

g)

22 g) punqtis praqtikuli magaliTi sawarmo apirebs 1.000 fe TviTRirebulebis mqone aqtivis gamoyenebas. aqtivis sasargeblo momsaxurebis vada xuTi welia. SemdgomSi gaTvaliswinebulia aqtivis realizacia nulis toli salikvidacio RirebulebiT. sagadasaxado ganakveTi 40 %-ia. dabegvris dros cveTa gamoqviTvas ar eqvemdebareba. aqtivis realizaciidan misaRebi mogeba ar ibegreba da zarali ar gamoiqviTeba. aqtivis sabalanso Rirebulebis amosaRebad, sawarmom unda miiRos 1.000 fe-is sagadasaxado Semosavali da gadaixados 400 fe-is gadasaxadi. sawarmom ar unda aRiaros 400 fe-is gadavadebuli sagadasaxado valdebuleba, radgan es valdebuleba warmoSobilia aqtivis Tavdapirveli aRiarebis Sedegad. momdevno wels aqtivis sabalanso Rirebuleba iqneba 800 fe. 800 fe-is toli sagadasaxado Semosavlis miRebisas, sawarmo gadaixdis 320 fe-is gadasaxads. sawarmom ar unda aRiaros gadavadebuli sagadasaxado valdebuleba 320 fe, radgan es valdebuleba warmoiSva aqtivis Tavdapirveli aRiarebis dros. 23. bass 32-is, `finansuri instrumentebi: ganmartebiTi SeniSvnebi da wardgena~, Tanaxmad, rTuli finansuri instrumentebis (magaliTad, konvertirebadi obligaciebi) gamomSvebma sawarmom cal-calke unda daajgufos finansuri instrumentebis valdebulebis tipis elementebirogorc valdebuleba da sakuTari kapitalis tipis wilobrivi elementebi _ rogorc sakuTari kapitali. zogierTi qveynis kanonmdeblobiT, finansuri instrumentebis valdebulebis elementis Tavdapirveli aRiarebis sagadasaxado baza ganisazRvreba valdebulebisa da wilobrivi elementebis Tavdapirveli sabalanso Tanxebis SekrebiT. Sedegad warmoiSoba dasabegri droebiTi sxvaoba kapitalis elementebis valdebulebis elementebisagan gancalkevebiT Tavdabasskf 211

bass 12 pirveli aRiarebis gamo. amitom, 15 b) punqtSi Camoyalibebuli gamonaklisi ar gaiTvaliswineba. Sesabamisad, sawarmom unda aRiaros gadavadebuli sagadasaxado valdebuleba. 61-e punqtis Tanaxmad, gadavadebuli sagadasaxado valdebuleba pirdapir daericxeba finansuri instrumentebis wilobriv elementebs. 58-e punqtis Tanaxmad, Semdgomi cvlilebebi gadavadebul sagadasaxado valdebulebebis TanxebSi aRiarebuli iqneba mogebisa da zaralis angariSgebaSi, gadavadebuli sagadasaxado xarjis (Semosavlis) saxiT.

gamosaqviTi droebiTi sxvaobebi

24. gadavadebuli sagadasaxado aqtivi unda aRiardes yvela gamosaqviTi droebiTi sxvaobis mixedviT, radgan mosalodnelia sagadasaxado mogebis warmoSoba da amis safuZvelze SesaZlebeli iqneba gamosaqviTi droebiTi sxvaobis gamoyeneba, im SemTxvevebis garda, rodesac gadavadebuli sagadasaxado aqtivi warmoiSoba aqtivebisa da valdebulebis Tavdapirveli aRiarebisas iseTi operaciebis Sedegad, romelic: a) ar warmoadgens sawarmoTa gaerTianebas;

b) operaciis Sesrulebis momentSi gavlenas ar axdens arc saaRricxvo da arc sagadasaxado mogebaze (sagadasaxado zaralze).: magram im gamosaqviTi droebiTi sxvaobebisTvis, romlebic dakavSirebulia investiciebTan Svilobil sawarmoebSi, filialebsa da mekavSire sawarmoebSi da erTobliv saqmianobaSi monawileobasTan, gadavadebuli sagadasaxado aqtivi unda aRiardes 44-e punqtis Sesabamisad. 25. valdebulebebis aRiarebaSi arsebiTia is momenti, rom maTi sabalanso Rirebuleba unda daifaros momaval saangariSgebo periodebSi ekonomikur sargebelSi gansaxierebuli resursebis sawarmodan gasvlis xarjze. rodesac gadis resursebi sawarmodan, resursebis Sesabamisi mTliani Tanxa an misi nawili sagadasaxado mogebis gansazRvrisas SeiZleba gamoqviTvas daeqvemdebaros valdebulebis aRiarebis momdevno periodSi. aseT SemTxvevaSi, warmoiSoba droebiTi sxvaoba valdebulebis sabalanso Rirebulebasa da mis sagadasaxado bazas Soris. Sesabamisad, mogebidan gadasaxadTan dakavSirebiT warmoiSoba gadavadebuli sagadasaxado aqtivi, romlis amoReba unda moxdes momaval saangariSgebo periodebSi, rodesac sagadasaxado mogebis gansazRvrisas moxdeba valdebulebis Sesabamisi nawilis gamoqviTva. analogiurad, Tu aqtivis sabalanso Rirebuleba naklebia mis sagadasaxado bazaze, es sxvaoba warmoSobs gadavadebul sagadasaxado aqtivs, mogebidan gadasaxadTan dakavSirebiT, romelic amoRebul unda iqnes momaval saangariSgebo periodebSi. magaliTi sawarmo aRiarebs 100 fe-is valdebulebas, romelic warmoiSva produqtis sagarantio danaxarjebidan. dabegvris miznebisaTvis, produqtis sagarantio danaxarjebi ar eqvemdebareba gamoqviTvas, vidre sawarmo ar dafaravs valdebulebebs. sagadasaxado ganakveTi 25 %-ia. valdebulebis sagadasaxado baza nulis tolia (100 fe-is sabalanso Rirebulebas akldeba momaval saangariSgebo periodebSi am valdebulebidan sagadasaxado miznebisaTvis gamosaqviTi Tanxa). valdebulebis dasafaravad sawarmom unda Seamciros momavali periodis sagadasaxado mogeba 100 fe-iT, Sesabamisad Seamcirebs Tavis gadasaxadebs 25 fe-iT (100 fe-is 25 %). sxvaoba valdebulebis sabalanso Rirebulebasa (100 fe) da nulis tol sagadasaxado bazas Soris aris gamosaqviTi droebiTi sxvaoba (100 fe). amgvarad, sawarmo aRiarebs 25 fe-is gadavadebul sagadasaxado aqtivs, im pirobiT, rom sawarmos sakmarisi odenobis sagadasaxado mogeba eqneba momaval saangariSgebo periodSi gadasaxadis Semcirebis wyalobiT. 26. qvemoT motanilia iseTi gamosaqviTi droebiTi sxvaobebis magaliTebi, romlebic ganapirobebs gadavadebul sagadasaxado aqtivebs: 212 basskf

bass 12 a) sapensio uzrunvelyofis danaxarjebi SeiZleba gamoiqviTos saaRricxvo mogebis gansazRvrisas, rogorc damqiraveblis mier gaweuli momsaxureba, magram igi sagadasaxado mogebis gaangariSebisas gamoiqviTeba im SemTxvevaSi, Tu sapensio Tanxebi gadaxdilia sawarmos mier an gadaricxulia fondSi. imisda miuxedavad, sawarmo ixdis sapensio uzrunvelyofis Tanxebs Tu gadaricxavs mas Sesabamis fondSi, warmoiSoba droebiTi sxvaoba valdebulebis sabalanso Rirebulebasa da mis sagadasaxado bazas Soris; valdebulebis sagadasaxado baza, rogorc wesi, nulis tolia. amgvari gamosaqviTi droebiTi sxvaoba warmoSobs gadavadebul sagadasaxado aqtivs im ekonomikuri sargeblis saxiT, romelsac sawarmo miiRebs sagadasaxado mogebis SemcirebiT, rodesac moxdeba sapensio uzrunvelyofis Tanxebis gadaxda an Senatanebis gadaxda sapensio fondSi; samecniero-kvleviT samuSaoebze gaweuli danaxarjebis aRiareba xarjis saxiT xdeba im saangariSgebo periodis saaRricxvo mogebis gansazRvrisas, rodesac moxda danaxarjebis gaweva, Tumca SesaZloa gaTvaliswinebuli ar iyos maTi gamoqviTva sagadasaxado mogebis (sagadasaxado zaralis) Tanxidan momaval saangariSgebo periodamde. sxvaoba samecniero-kvleviT samuSaoebze gaweuli danaxarjebis sagadasaxado bazasa (romlis gamoqviTva sagadasaxado kanonmdeblobiT gaTvaliswinebulia momaval saangariSgebo periodSi) da nulis tol sabalanso Rirebulebas Soris aris gamosaqviTi droebiTi sxvaoba, romelic warmoSobs gadavadebul sagadasaxado aqtivs;

b)

g) sawarmoTa gaerTianebis dros, SeZenis TviTRirebuleba unda ganawildes SeZenil identificirebad aqtivebsa da valdebulebebze gacvlis operaciis TariRisaTvis arsebuli realuri Rirebulebis aRiarebis mixedviT. Tu SeZenis valdebuleba aRiarebulia, magram Sesabamisi danaxarjebi ar eqvemdebareba gamoqviTvas sagadasaxado mogebis Tanxidan, momdevno saangariSgebo periodamde, warmoiSoba gamosaqviTi droebiTi sxvaoba da, Sesabamisad, gadavadebuli sagadasaxado aqtivi. gadavadebuli sagadasaxado aqtivi warmoiSoba agreTve maSin, roca SeZenili identificirebadi aqtivis realuri Rirebuleba naklebia mis sagadasaxado bazaze. orive SemTxvevaSi, gadavadebuli sagadasaxado aqtivi gavlenas axdens gudvilze (ix. punqti 66); da d) garkveuli tipis aqtivebi buRaltrul registrebSi SeiZleba aisaxos realuri RirebulebiT an maTi gadafasebis RirebulebiT, ise, rom ar ganxorcieldes Sesabamisi koreqtireba dabegvris miznebidan gamomdinare (ix. punqti 20). gamosaqviTi droebiTi sxvaoba warmoiSoba maSin, Tu aqtivis sagadasaxado baza aWarbebs mis sabalanso Rirebulebas.

27. gamosaqviTi droebiTi sxvaobebis amowurva iwvevs momavali saangariSgebo periodebis sagadasaxado mogebis Tanxis Semcirebas. magram ekonomikur sargebelze gadasaxdeli gadasaxadebis Semcirebis saxiT sawarmo miiRebs mxolod maSin, Tu igi miiRebs sakmaris sagadasaxado mogebas imisaTvis, rom dabalansdes gamosaqviTi Tanxebi. amgvarad, sawarmo gadavadebul sagadasaxado valdebulebas aRiarebs mxolod maSin, rodesac mosalodnelia, rom sagadasaxado mogeba sakmarisi iqneba gamosaqviTi droebiTi sxvaobis gamosayeneblad. 28. sagadasaxado mogebis gansazRvrisas gamosaqviTi droebiTi sxvaobebis gamoyeneba SesaZlebelia maSin, rodesac arsebobs sakmarisi odenobis dasabegri droebiTi sxvaobebi, romlebic dakavSirebulia erTi da imave sagadasaxado kanonTan, imave sagadasaxado elementTan da romelic amoiwureba: a) b) imave saangariSgebo periodSi, rodesac mosalodnelia gamosaqviTi droebiTi sxvaobebis amowurva ; an im saangariSgebo periodebSi, rodesac gadavadebuli sagadasaxado aqtivis Sedegad warmoSobili sagadasaxado zarali SeiZleba sawarmoSi ukan dabrundes an kidev gadavaddes.

am SemTxvevaSi, gadavadebuli sagadasaxado aqtivis aRiareba xdeba im saangariSgebo periodSi, romelSic warmoiSva gamosaqviTi droebiTi sxvaoba. 29. rodesac ar arsebobs sakmarisi dasabegri droebiTi sxvaobebi, romlebic dakavSirebulia erTi da imave sagadasaxado kanonmdeblobasTan da sagadasaxado sawarmosTan, sagadabasskf 213

bass 12 saxado aqtivi aRiarebuli iqneba, Tu: a) mosalodnelia, rom sawarmos eqneba sakmarisi sagadasaxado mogeba imave saangariSgebo periodSi, romelSic moxdeba gamosaqviTi droebiTi sxvaobis amowurva (an im saangariSgebo periodSi, romelSic SeiZleba moxdes gadavadebuli sagadasaxado aqtividan warmoSobili sagadasaxado zaralis ukan dabruneba an momdevno periodebSi gadaweva). imis Sesafaseblad, eqneba Tu ara sawarmos sakmarisi sagadasaxado mogeba momaval saangariSgebo periodebSi, sawarmo ugulebelyofs im sagadasaxado Tanxebs, romlebic SeiZleba warmoiSvas momaval saangariSgebo periodebSi gamosaqviTi droebiTi sxvaobebidan, radgan am gamosaqviTi droebiTi sxvaobidan warmoSobili gadavadebuli sagadasaxado aqtivi TviTon moiTxovs sagadasaxado mogebis gamoyenebas momaval saangariSgebo periodebSi; an sagadasaxado SesaZleblobebis dagegmva SeuZliaT im sawarmoebs, romlebic sagadasaxado mogebas qmnian saTanado saangariSgebo periodebis mixedviT.

b)

30. sagadasaxado SesaZleblobebis dagegmva gulisxmobs imas, rom sawarmom unda Seqmnas an gazardos sagadasaxado Semosavali garkveul saangariSgebo periodebSi, sagadasaxado zaralis dafarvamde an sagadasaxado kreditis momdevno saangariSgebo periodebSi gadatanamde. magaliTad, zogierTi qveynis kanonmdeblobiT, sagadasaxado mogeba SeiZleba Seiqmnas an gaizardos: a) b) g) d) imisda mixedviT, sawarmo begravs ukve miRebul Tu misaReb saprocento Semosavlebs; sagadasaxado mogebidan garkveuli gamoqviTvebis moTxovnebis gadataniT; im aqtivebis realizaciisa da ijariT ukan dabrunebiT, romlebic SeiZleba gaZvirdes, magram maTi sagadasaxado baza ar icvleba gaZvirebis Sedegad; im aqtivebis realizaciiT, romelTagan miRebuli Semosavalic ar ibegreba (magaliTad, saxelmwifo obligaciebi, zogierTi qveynis kanonmdeblobis Sesabamisad) , raTa moxdes iseTi sainvesticio aqtivebis SeZena, romelTagan miRebuli Semosavalic ibegreba.

rodesac sagadasaxado SesaZleblobebis dagegmva gamoiwvevs Soreuli saangariSgebo periodidan sagadasaxado mogebis gadmowevas uaxloes saangariSgebo periodSi, win gadaweuli sagadasaxado zaralis an sagadasaxado davalianebis gamoyeneba maSinac damokidebulia momavali periodis sagadasaxado mogebaze, magram iseTze, romelic ar warmoiSoba momavali saangariSgebo periodebis droebiTi sxvaobidan. 31. Tu sawarmos gaaCnia warsuli periodebis zarali, man unda ixelmZRvanelos 35-e da 36-e punqtebiT. 32. [amoRebulia]

aqtivis an valdebulebis Tavdapirveli aRiareba

33. aqtivis Tavdapirveli aRiarebis Sedegad warmoSobili gadavadebuli sagadasaxado valdebulebis warmoSobis magaliTia, rodesac mocemul aqtivTan dakavSirebuli daubegravi saxelmwifo granti gamoiqviTeba aqtivis sabalanso Rirebulebis warmoSobisTanave, magram misi gamoqviTva ar xdeba aqtivis cveTadi Rirebulebidan (sxvanairad rom vTqvaT, misi sagadasaxado bazidan). am dros aqtivis sabalanso Rirebuleba naklebia mis sagadasaxado bazaze da es warmoSobs gamosaqviT droebiT sxvaobas. saxelmwifo grantebis asaxva SeiZleba moxdes agreTve gadavadebuli Semosavlis saxiT. am SemTxvevaSi sxvaoba gadavadebul Semosavalsa da mis nulis tol sagadasaxado bazas Soris warmoadgens gamosaqviT droebiT sxvaobas. sawarmom droebiTi sxvaobis asaxvisaTvis gamoyenebuli meTodis miuxedavad, ar unda aRiaros Sesabamisi gadavadebuli sagadasaxado aqtivi, 22-e punqtis moTxovnebidan gamomdinare.

214

basskf

bass 12

gamouyenebeli sagadasaxado zarali da gamouyenebeli sagadasaxado krediti

34. gadavadebuli sagadasaxado aqtivis aRiareba, gamouyenebeli sagadasaxado zaralisa da gamouyenebeli sagadasaxado kreditis momdevno saangariSgebo periodebSi gadawevis mizniT, SeiZleba mxolod maSin, rodesac mosalodnelia, rom momavali sagadasaxado mogeba sakmarisi iqneba gamouyenebeli sagadasaxado zaralisa da gamouyenebeli sagadasaxado kreditis gamoyenebisaTvis. 35. gamouyenebeli sagadasaxado zaralisa da gamouyenebeli sagadasaxado kreditis gamo warmoSobili gadavadebuli aqtivis aRiarebis kriteriumi igivea, rac gamosaqviTi droebiTi sxvaobebis Sedegad warmoSobili gadavadebuli sagadasaxado aqtivisaTvis. magram gamouyenebeli sagadasaxado zaralis arsebobis faqti, TavisTavad, adasturebs momavali periodis sagadasaxado mogebis arsebobas. amgvarad, Tu sawarmos gaaCnia warsuli wlebis zarali, man gamouyenebeli sagadasaxado zaralisa da sagadasaxado kreditis Sedegad warmoSobili gadavadebuli sagadasaxado aqtivi unda aRiaros mxolod im SemTxvevaSi, Tu sawarmos aqvs sakmarisi dasabegri droebiTi sxvaobebi an, rodesac mosalodnelia iseTi sididis momavali periodis sagadasaxado mogebis arseboba, romelic sakmarisi iqneba gamouyenebeli sagadasaxado zaralisa da sagadasaxado kreditis gamoyenebisaTvis. aseT situaciaSi 82-e punqti moiTxovs, rom finansuri angariSgebis ganmartebiT SeniSvnebSi aisaxos gadavadebuli sagadasaxado aqtivis Tanxa da ganimartos misi aRiarebis damadasturebeli safuZveli. 36. imis Sesafaseblad, iqneba Tu ara momavali saangariSgebo periodis sagadasaxado mogeba sakmarisi gamouyenebeli sagadasaxado zaralis an sagadasaxado kreditis gamoyenebisaTvis, sawarmom unda ganixilos Semdegi kriteriumebi: a) gaaCnia Tu ara sawarmos sakmarisi dasabegri droebiTi sxvaobebi, erTi da imave sagadasaxado kanonmdeblobis mixedviT imave dabegvras daqvemdebarebul sawarmosaTvis, romelic momavalSi gamoiwvevs iseTi sagadasaxado mogebis Tanxis warmoqmnas, romlis mimarTac SesaZlebeli iqneba gamouyenebeli sagadasaxado zaralisa da sagadasaxado kreditis gamoyeneba, vidre es sxvaobebi amoiwureba; mosalodnelia Tu ara, rom sawarmom miiRos sagadasaxado mogeba gamouyenebeli sagadasaxado zaralis an gamouyenebeli sagadasaxado kreditis amowurvamde; warmoSobilia Tu ara gamouyenebeli sagadasaxado zarali iseTi garemoebebis gamo, romelTa ganmeorebac naklebad aris mosalodneli; SeuZlia Tu ara sawarmos sagadasaxado SesaZleblobebis dagegmva (ix. punqti 30), ris safuZvelzec sawarmo miiRebs sagadasaxado mogebas im saangariSgebo periodSi, rodesac SesaZlebelia gamouyenebeli sagadasaxado zaralisa da sagadasaxado kreditis gamoyeneba.

b) g) d)

Tu mosalodneli ar aris, rom sawarmo miiRebs im odenobis sagadasaxado mogebas, romlis mimarTac SeiZleba gamouyenebuli sagadasaxado zaralisa da gamouyenebeli sagadasaxado kreditis gamoyeneba, maSin gadavadebuli sagadasaxado aqtivis aRiareba ar xdeba.

auRiarebeli gadavadebuli sagadasaxado aqtivebis xelaxali Sefaseba

37. balansis wardgenis yoveli TariRisaTvis sawarmom xelaxla unda Seafasos auRiarebeli gadavadebuli sagadasaxado aqtivi. sawarmo wina periodis auRiarebel gadavadebul sagadasaxado aqtivs aRiarebs im SemTxvevaSi, Tu mosalodnelia, rom momavali sagadasaxado mogebiT daifareba gadavadebuli sagadasaxado aqtivi. magaliTad, savaWro pirobebis gaumjobesebam momavalSi SeiZleba gamoiwvios sawarmoSi sakmarisi sagadasaxado mogebis warmoqmna, im TvalsazrisiT, rom gadavadebulma sagadasaxado aqtivma daakmayofilos 24-e da 34-e punqtebis kriteriumebi. meore magaliTi: rodesac sawarmom xelaxla unda Seafasos gadavadebuli sagadasaxado aqtivebi sawarmoTa gaerTianebis TariRisaTbasskf 215

bass 12 vis an Semdgom periodSi (ix. punqtebi 67 da 68).

mekavSire sawarmoebSi, Svilobil sawarmoebSi, filialebsa da erTobliv saqmianobaSi dabandebuli investiciebi

38. droebiTi sxvaobebi warmoiSoba maSin, rodesac mekavSire sawarmoebSi, Svilobil sawarmoebSi, filialebsa da erTobliv saqmianobaSi dabandebuli investiciebis sabalanso Rirebuleba (ufro zustad, saTavo sawarmos an investorebis wili Svilobili sawarmoebis, mekavSire sawarmoebis, filialebis an investiciis obieqtis sxva sawarmos wminda aqtivebSi, gudvilis sabalanso Rirebulebis CaTvliT) gansxvavdeba investiciebis an saaqcio kapitalSi maTi kuTvnili wilis sagadasaxado bazisagan, romelic xSirad maTi TviTRirebulebis tolia. amgvari sxvaobebi SeiZleba warmoiSvas sxvadasxva viTarebaSi: a) b) g) Svilobil sawarmoebSi, filialebSi, mekavSire sawarmoebsa da erTobliv saqmianobaSi gaunawilebeli mogebis arsebobisas; gasacvlel savaluto kursebSi arsebuli cvlilebebis gamo, rodesac saTavo sawarmo da misi Svilobili sawarmoebi sxvadasxva qveynebSia ganlagebuli; da mekavSire sawarmoebSi dabandebuli investiciebis sabalanso Rirebulebis maT aRdgeniT Rirebulebamde Semcirebis gamo.

droebiTi sxvaobebi konsolidirebul finansur angariSgebaSi SeiZleba gansxvavdebodes saTavo sawarmos individualur finansur angariSgebaSi asaxuli droebiTi sxvaobebisagan, Tu saTavo sawarmo Tavis finansur angariSgebaSi investiciebs asaxavs TviTRirebulebiT an gadafasebuli RirebulebiT. 39. sawarmom gadavadebuli sagadasaxado valdebuleba unda aRiaros yvela dasabegri droebiTi sxvaobisaTvis, romelic dakavSirebulia Svilobil sawarmoebSi, filialebsa da mekavSire sawarmoebSi dabandebul investiciebTan da erTobliv saqmianobaSi wilobriv monawileobasTan, im SemTxvevis garda, rodesac sruldeba orive piroba: a) saTavo sawarmos, investors an sruluflebian monawiles SeuZlia gaakontrolos droebiTi sxvaobebis cvlilebis qronometruloba; da b) Tu mosalodnelia, rom droebiTi sxvaoba ar amoiwureba uaxloes momavalSi. 40. Tu saTavo sawarmo akontrolebs Svilobili sawarmoebis dividendebis politikas, maSin SesaZlebelia investiciebTan dakavSirebuli sxvaobebis cvlilebis qronometrulobaze kontrolis ganxorcieleba (maT Soris, ara marto gaunawilebeli mogebis gamo warmoSobili droebiTi sxvaobebis, aramed sagareo gacvliTi operaciebis Sedegad warmoSobili droebiTi sxvaobebis kontroli). ufro metic, xSirad SeuZlebelia mogebidan gadasaxadis valdebulebis Tanxis gansazRvra, rodesac droebiTi sxvaoba aRar arsebobs. amgvarad, Tu saTavo sawarmo daadgens, rom mogebis Tanxebis ganawileba ar moxdeba uaxloes momavalSi, saTavo sawarmom ar unda aRiaros gadavadebuli sagadasaxado valdebuleba. analogiuri midgoma gamoiyeneba filialebSi investiciebis mimarT. 41. sawarmo arafulad aqtivebsa da valdebulebebs aRricxavs Tavis samuSao valutaSi (ix. bass 21 `ucxouri valutis kursis cvlilebiT gamowveuli Sedegebi~). rodesac angariSvaldebuli sawarmos sagadasaxado mogeba an sagadasaxado zarali (da Sesabamisad, maTi arafuladi aqtivebisa da valdebulebebis sagadasaxado baza) ganisazRvreba gansxvavebul valutaSi, gasacvlel savaluto kursSi momxdari cvlilebebis Sedegad warmoiSoba droebiTi sxvaobebi. angariSvaldebulma sawarmom unda aRiaros warmoqmnili gadavadebuli sagadasaxado valdebuleba an aqtivi (24-e punqtis mixedviT). warmoqmnili gadavadebuli gadasaxadi dadebetdeba an dakreditdeba mogebisa da zaralis angariSgebaSi (ix. punqti 58).

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bass 12 42. mekavSire sawarmoSi investori ar akontrolebs am sawarmos da, rogorc wesi, ar monawileobs misi dividendebis politikis gansazRvraSi. Sesabamisad, Tu ar arsebobs SeTanxmeba imis Sesaxeb, rom mekavSire sawarmom ar unda gaanawilos dividendebi uaxloes momavalSi, investorma unda aRiaros mekavSire sawarmoSi investiciebTan dakavSirebuli dasabegri droebiTi sxvaobis Sedegad warmoSobili sagadasaxado valdebuleba. zogjer, investors ar SeuZlia gadasaxadi Tanxis gansazRvra, romelic maSin unda iqnes gadaxdili, rodesac igi amoiRebs mekavSire sawarmoSi dabandebuli investiciebis TviTRirebulebas, magram mas SeuZlia gansazRvros minimaluri gadasaxdeli Tanxis an misi gadametebis sidide. am SemTxvevaSi, gadavadebuli sagadasaxado valdebuleba ganisazRvreba aRniSnuli TanxiT. 43. rogorc wesi, erTobliv saqmianobaSi mxareTa Soris SeTanxmebiT gansazRvruli unda iyos mogebis ganawilebis wesi (mogebidan wilis miRebis wesi), agreTve unda dadgindes, amgvar sakiTxebze gadawyvetilebis miRebisas rodis aris saWiro yvela sruluflebiani monawilis an maTi umravlesobis Tanxmoba. rodesac sruluflebiani monawile akontrolebs mogebis ganawilebis wess da savaraudoa, rom mogebis Tanxebi ar ganawildeba uaxloes momavalSi, maSin unda aRiardes gadavadebuli sagadasaxado valdebuleba. 44. sawarmom gadavadebuli sagadasaxado aqtivi unda aRiaros yvela gamosaqviTi droebiTi sxvaobisaTvis, romelic warmoiSoba Svilobil sawarmoebSi, filialebsa da mekavSire sawarmoebSi dabandebuli investiciebidan da erTobliv saqmianobaSi wilobrivi monawileobis Sedegad, mxolod maSin, rodesac savaraudoa, rom : a) droebiTi sxvaoba amoiwureba uaxloes momavalSi; da b) iarsebebs sagadasaxado mogeba, romlis mimarT SesaZlebeli iqneba droebiTi sxvaobebis gamoyeneba. 45. imis dasadgenad, sawarmom unda aRiaros Tu ara Svilobil da mekavSire sawarmoebSi, filialebsa da erTobliv saqmianobaSi Tavis investiciebTan dakavSirebuli gamosaqviTi droebiTi sxvaobebi, man unda ixelmZRvanelos winamdebare standartis 28-31-e punqtebiT.

Sefaseba
46. mimdinare da gasuli periodis sagadasaxado valdebulebebi (aqtivebi) unda Sefasdes im TanxiT, romelic eqvemdebareba gadaxdas (amoRebas) Sesabamisi sagadasaxado ganakveTebisa da sagadasaxado kanonis gamoyenebis safuZvelze, romlebic ukve Sesulia ZalaSi an amoqmeddeba balansis Sedgenis TariRisaTvis. 47. gadavadebuli sagadasaxado aqtivebi da valdebulebebi unda Sefasdes im sagadasaxado ganakveTebiT, romlebic Seesabameba aqtivis realizaciis an valdebulebebis dafarvis saangariSgebo periods da gamomdinareobs im sagadasaxado ganakveTebidan (da sagadasaxado kanonidan), romlebic ukve Sesulia ZalaSi an amoqmeddeba balansis Sedgenis TariRisTvis. 48. rogorc wesi, mimdinare da gadavadebuli sagadasaxado aqtivebis sididis gansazRvrisas iyeneben im sagadasaxado ganakveTebs, romlebic dadgenilia sagadasaxado kanonmdeblobiT. Tumca, zogierTi qveynis kanonmdeblobaSi, saxelmwifos mier sagadasaxado ganakveTebis (sagadasaxado kanonebis) gamoqveyneba arsebiT gavlenas axdens maT faqtobriv ZalaSi Sesvlaze, rac SeiZleba TveobiT gagrZeldes. aseT situaciaSi, sagadasaxado aqtivebisa da valdebulebebis gaangariSebisas gamoiyeneba ukve gamoqveynebuli sagadasaxado ganakveTebi. 49. rodesac sxvadasxva donis sagadasaxado SemosavlisaTvis gamoiyeneba sxvadasxva sagadasaxado ganakveTebi, gadavadebuli sagadasaxado aqtivebisa da valdebulebebis gaangariSeba (Sefaseba) unda moxdes sagadasaxado mogebis (sagadasaxado zaralis) mimarT gamosayenebeli ganakveTebis saSualo sididiT, im saangariSgebo periodebis Sesabamisad, rodesac mosalodnelia droebiTi sxvaobebis amowurva. 50. . [amoRebulia] basskf 217

bass 12 51. gadavadebuli sagadasaxado valdebulebebisa da gadavadebuli sagadasaxado aqtivebis sididis gaangariSebebma unda asaxos is sagadasaxado Sedegebi, romlebic gamomdinareobs sawarmos aqtivebisa da valdebulebebis sabalanso Rirebulebis amoRebis an dafarvis wesidan, saangariSgebo periodis bolosaTvis. 52. zogierTi qveynis kanonmdeblobiT, is wesi, romlis mixedviTac sawarmo amoiRebs (faravs) aqtivebis (valdebulebebis) sabalanso Rirebulebas, gavlenas axdens: a) b) sawarmos mier aqtivis (valdebulebebis) Rirebulebis amoRebis (dafarvis) Sesabamis sagadasaxado ganakveTze; da/an aqtivis (valdebulebebis) sagadasaxado bazaze.

aseT situaciaSi, sawarmom gadavadebuli sagadasaxado valdebulebebisa da gadavadebuli sagadasaxado aqtivebis gaangariSebisas unda gamoiyenos is sagadasaxado ganakveTi da sagadasaxado baza, romelic Seesabameba maTi amoRebis an dafarvis wess. magaliTi a aqtivis sabalanso Rirebuleba 100 fe-ia da sagadasaxado baza - 60 fe sagadasaxado ganakveTi 20% gamoyenebul unda iqnes maSin, Tu aqtivi gaiyideba, xolo yvela sxva SemosavlisaTvis dadgenilia sagadasaxado ganakveTi 30%-is odenobiT. sawarmom unda aRiaros 8 fe-is toli gadavadebuli sagadasaxado valdebuleba (40-is 20%), Tu igi varaudobs aqtivis gayidvas, ise, rom igi momavalSi aRar iyos gamoyenebuli. sawarmom unda aRiaros gadavadebuli sagadasaxado valdebuleba 12 fe (40-is 30%), Tu gaTvaliswinebulia aqtivis datoveba sawarmoSi da sabalanso Rirebulebis amoReba misi Semdgomi gamoyenebiT.

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bass 12 magaliTi b aqtivis TviTRirebulebaa 100 fe, sabalanso Rirebuleba - 80 fe, xolo misi gadafasebuli Rirebuleba _ 150 fe sagadasaxado miznebisaTvis ar ganxorcielebula araviTari koreqtireba. sagadasaxado dabegvris miznebis Sesabamisi cveTis Tanxa 30 fe-ia da sagadasaxado ganakveTi _ 30 %. Tu aqtivi gaiyideba mis TviTRirebulebaze maRali fasiT, akumulirebuli cveTa unda CairTos sagadasaxado Semosavlis TanxaSi, magram dadebiTi sxvaoba gasayid fassa da aqtivis TviTRirebulebis Soris ar ibegreba. aqtivis sagadasaxado baza aris 70 fe 80 fe, aris dasabegri droebiTi sxvaoba. Tu sawarmo varaudobs aqtivis sabalanso Rirebulebis amoRebas misi gamoyenebiT, man unda miiRos 150fe sagadasaxado Semosavali. magram SesaZlebeli iqneba mxolod 70 fe cveTis gamoqviTva. aseTi sagadasaxado bazisaTvis gadavadebuli sagadasaxado valdebuleba udris 24 fe (80-is 30%). Tu sawarmo varaudobs aqtivis sagadasaxado Rirebulebis dauyovnebliv amoRebas misi gayidviT 150 fe-ad, maSin gadavadebuli sagadasaxado valdebuleba gamoiTvleba Semdegnairad: dasabegri ganakveTi sxvaoba dagrovili sagadasaxado cveTa amonagebis nameti TviTRirebulebaze sul : 30 50 80 30% nuli 9 9 sagadasaxado sagadasaxado gadavadebuli valdebuleba droebiTi

SeniSvna: 61-e punqtis Sesabamisad, damatebiTi gadavadebuli gadasaxadi, romelic warmoiSva gadafasebis Sedegad, daericxeba pirdapir sakuTar kapitals.

magaliTi g monacemebi iseTivea, rogorc me-2 magaliTSi. gansxvaveba mxolod isaa, rom Tu aqtivi gaiyideba TviTRirebulebaze maRali fasiT, akumulirebuli cveTis Tanxa CairTveba sagadasaxado Semosavlis TanxaSi (sagadasaxado ganakveTia 30%) da realizaciidan miRebuli amonagebi ibegreba 40 %-iT 110 fe inflaciis gaTvaliswinebiT koreqtirebuli TviTRirebulebis gamoqviTvis Semdeg. Tu sawarmo varaudobs aqtivis datovebas da gamoyenebas, man misi sabalanso Rirebulebis amosaRebad unda miiRos 150 fe Semosavali. magram SesaZlebeli iqneba mxolod 70 fe cveTis gamoqviTva. amis safuZvelze, sagadasaxado baza udris 70-s. 80 fe aris dasabegri droebiTi sxvaoba da 24 fe (80-is 30%) _ gadavadebuli sagadasaxado valdebuleba, rogorc me-2 magaliTSi. Tu sawarmo varaudobs aqtivis dauyovnebliv gayidvas, 150 fe-ad, sawarmos SeuZlia gamoqviTos 110 fe indeqsirebuli TviTRirebuleba. 40 fe-is toli wminda amonagebi daibegreba 40%-iT. garda amisa, 30 fe cveTis Tanxa unda CaiTvalos sagadasaxado SemosavalSi da daibegros 30%-iT. amis safuZvelze, sagadasaxado baza udris 80 fe-s (110-30), 70 fe aris dasabegri droebiTi sxvaoba da 25 fe _ gadavadebuli sagadasaxado valdebuleba (40is 40% + 30-is 30%). Tu mocemul magaliTSi sagadasaxado bazis gaangariSeba gasagebi ar aris, ix. me-10 punqtSi ganxiluli ZiriTadi principi. SeniSvna: 61-e punqtis Tanaxmad, damatebiTi gadavadebuli gadasaxadi, romelic warmoiSoba gadafasebis Sedegad, pirdapir daericxeba sakuTari kapitalis angariSs.)

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bass 12 52.a zogierTi qveynis kanonmdeblobiT, mogebidan gadasaxadis gadaxda xorcieldeba maRali an dabali ganakveTiT, Tu xdeba wminda mogebis an gaunawilebeli mogebis mTlianad an nawilobriv gacema dividendis saxiT sawarmos partniorebze. zogierTi sxva qveynebis kanonmdeblobiT, adgili aqvs mogebidan gadasaxadis Tanxis ukan dabrunebas an anazRaurebas, Tu xdeba wminda mogebis an gaunawilebeli mogebis mTlianad an nawilobriv gacema dividendis saxiT sawarmos partniorebze. aseT garemoebebSi, mimdinare da gadavadebuli sagadasaxado aqtivebi da sagadasaxado valdebulebebi unda Sefasdes im sagadasaxado ganakveTebiT, romlebic gamoiyeneba gaunawilebeli mogebisaTvis. 52.b 52.a punqtSi aRwerili garemoebebis SemTxvevaSi, dividendebze mogebidan gadasaxadis Sedegebis aRiareba xdeba dividendebis gadaxdis valdebulebis aRiarebis dros. dividendebze mogebidan gadasaxadis Sedegebi ufro pirdapir ukavSirdeba gasul sameurneo operaciebs da movlenebs, vidre mflobelebze gacemebs. amitom, dividendebze mogebidan gadasaxadis Sedegebi aRiardeba periodis mogeba-zaralSi ise, rogorc moiTxovs 58-e punqti, garda im SemTxvevisa, rodesac dividendebze mogebis gadasaxadis Sedegebi ganpirobebulia punqt 58 (a) da (b) Si aRwerili garemoebebiT.

punqtebis 52 a da 52 b sailustracio magaliTi mocemuli magaliTi ganixilavs mimdinare da gadavadebuli sagadasaxado valdebulebebis Sefasebas im sawarmosaTvis, romlis qveynis kanonmdeblobis Sesabamisad mogebidan gadasaxadis gadaxda gaunawilebel mogebaze xdeba maRali (50%) ganakveTiT da am Tanxis ukan dabruneba xorcieldeba mogebis ganawilebis dros. gadasaxadis ganakveTi ganawilebul mogebaze aris 35%. balansis Sedgenis TariRisaTvis, 20X1 wlis 31 dekembers, sawarmo ar aRiarebs valdebulebad balansis Sedgenis TariRis Semdeg SeTavazebul an gamocxadebul dividendebs. amdenad, ar xdeba dividendebis aRiareba 20X1 wels. dasabegri Semosavali 20X1 wlisaTvis aris 100 000 fe wminda dasabegri droebiTi sxvaoba 20X1 wlisaTvis aris 40 000fe

sawarmo aRiarebs mimdinare sagadasaxado valdebulebas da mimdinare mogebidan gadasaxadis xarjs 50 000 fe-is odenobiT. ar xdeba aqtivis ariareba im TanxisaTvis, romelic potenciurad eqvemdebareba ukan dabrunebas momavalSi dividendebis Sesabamisad. sawarmo aseve aRiarebs gadavadebul sagadasaxado valdebulebas da gadavadebul sagadasaxado xarjs 20 000 fe-is odenobiT (40 000-is 50%), romelic warmoadgens mogebis gadasaxads da sawarmom unda gadaixados aqtivebisa da valdebulebebis sabalanso Rirebulebis amoRebisas an dafarvisas, gaunawilebeli mogebisaTvis gamoyenebuli sagadasaxado ganakveTebis Sesabamisad. mogvianebiT, 20X2 wlis 15 marts, sawarmo wina saoperacio mogebidan valdebulebis saxiT aRiarebs dividendebs 10 000 fe-is odenobiT. 20X2 wlis 15 marts sawarmo aRiarebs mogebidan gadasaxadis amoRebas 1 500 fe-is odenobiT (valdebulebad aRiarebuli dividendebis 15%), rogorc mimdinare sagadasaxado aqtivs da rogorc mimdinare mogebidan gadasaxadis Semcirebas 20X2 wlisaTvis.

53. miRebuli ar aris gadavadebuli sagadasaxado aqtivebisa da valdebulebebis diskontireba. 54. gadavadebuli sagadasaxado aqtivebisa da valdebulebebis saimedod gansazRvra diskontirebis safuZvelze moiTxovs TiToeuli qronometruli droebiTi sxvaobis amowurvis qronometrulobis detalur grafiks. umravles SemTxvevaSi, es praqtikulad miuwvdomelia an Zalian Sromatevadia. amitom mizanSewonili ar aris gadavadebuli sagadasaxado aqtivebisa da valdebulebebis diskontirebis moTxovna. diskontirebis daSveba da ara moTxovna gamoiwvevda iseT gadavadebul sagadasaxado aqtivebsa da valdebulebebs, romlebic Sesa220 basskf

bass 12 darisi ar iqneboda sxva sawarmoebis Sesabamis maCveneblebTan. amitom, winamdebare standartiT ar moiTxoveba da arc daiSveba gadavadebuli sagadasaxado aqtivebisa da valdebulebebis diskontireba. 55. droebiTi sxvaobebi ganisazRvreba aqtivis an valdebulebis sabalanso Rirebulebis mixedviT. es xdeba im SemTxvevaSic, rodesac sabalanso Rirebulebis gansazRvra TavisTavad xdeba diskontirebis safuZvelze. magaliTad, sapensio uzrunvelyofis valdebulebis SemTxvevaSi (ix. bass 19 `daqiravebul momuSaveTa gasamrjeloebi~).
56. gadavadebuli sagadasaxado aqtivis sabalanso Rirebuleba unda gadaisinjos ba-

lansis Sedgenis yoveli TariRisaTvis. sawarmom unda Seamciros gadavadebuli sagadasaxado aqtivis sabalanso Rirebuleba im SemTxvevaSi, Tu didxans mosalodneli ar aris sakmarisi sagadasaxado mogebis miReba, romlisTvisac dasaSvebi iqneba gadavadebuli sagadasaxado aqtivis gamoyenebiT garkveuli SeRavaTis ganxorcieleba. amgvari Semcireba unda dasruldes maSin, rodesac mosalodneli iqneba sakmarisi sagadasaxado mogebis miReba.

mimdinare da gadavadebuli gadasaxadebis aRiareba

57. romelime sameurneo operaciasTan an movlenasTan dakavSirebuli mimdinare da gadavadebuli gadasaxadis buRaltruli aRricxva uSualod ukavSirdeba TviTon operaciis an movlenis buRaltrul aRricxvas. aRniSnuli principis gamoyeneba ganxilulia 58-68 g punqtebSi.

mogebisa da zaralis angariSgeba

58. mimdinare da gadavadebuli gadasaxadebis aRiareba unda moxdes Semosavlis an xarjis saxiT da CairTos saangariSgebo periodis wminda mogebisa da zaralis TanxaSi, im gamonaklisi SemTxvevebis garda, rodesac gadasaxadi warmoiSoba: a) iseTi movlenis an sameurneo operaciis gamo, romelic imave, an sxva romelime saangariSgebo periodSi pirdapir aRiarebulia sakuTar kapitalSi (ix. punqtebi 61-65); an b) sawarmoTa gaerTianebis gamo (ix. punqtebi 66-68). 59. gadavadebuli sagadasaxado valdebulebebisa da gadavadebuli sagadasaxado aqtivebis umravlesoba warmoiSoba maSin, rodesac Semosavali an xarji CairTveba erT saangariSgebo sabalanso mogebaSi, magram monawileobs sxva saangariSgebo periodis sagadasaxado mogebis (sagadasaxado zaralis) gaangariSebaSi. warmoSobili gadavadebuli gadasaxadis aRiareba xdeba mogebisa da zaralis angariSgebaSi. magaliTad: a) procentebis, roialtebis an dividendebis tipis SemosavlebSi dagvianebiT miiReba da saaRricxvo mogebaSi CairTveba drois proporciulad, bass 18-is `amonagebi~ -Sesabamisad, xolo sagadasaxado mogebis (sagadasaxado zaralis) gaangariSebaSi monawileobs sakaso meTodis mixedviT; da aramaterialur aqtivebze gaweuli danaxarjebis kapitalizacia xdeba bass 38-is- `aramaterialuri aqtivebi- Tanaxmad da maTi amortizeba xdeba mogebisa da zaralis angariSgebaSi, magram dabegvris miznebisaTvis maTi gamoqviTva xdeba aRniSnuli danaxarjebis gawevisTanave.

b)

60. gadavadebuli sagadasaxado aqtivebisa da valdebulebebis sabalanso Rirebuleba SesaZloa Seicvalos maSin, roca Sesabamisi droebiTi sxvaobebi ucvleli rCeba. es SeiZleba gamowveuli iyos: a) b) sagadasaxado ganakveTebSi an sagadasaxadokanonebSi momxdari cvlilebebiT; gadavadebuli sagadasaxado aqtivebis amoRebis xelaxali SefasebiT; an

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bass 12 g) aqtivis Rirebulebis amoRebis wesSi momxdari cvlilebebiT.

amis Sedegad warmoqmnili gadavadebuli gadasaxadis aRiareba xdeba mogebisa da zaralis angariSgebaSi, im gamonaklisi SemTxvevebis garda, rodesac gadasaxadi ukavSirdeba wina saangariSgebo periodebSi sakuTari kapitalis angariSis debetiT an kreditiT gatarebul muxlebs (ix. punqti 63).

elementebi, romlebic pirdapir aisaxeba sakuTari kapitalis debetSi an kreditSi

61. mimdinare gadasaxadi da gadavadebuli gadasaxadi pirdapir unda aisaxos sakuTar kapitalSi, Tu gadasaxadi ukavSirdeba iseT elementebs, romlebic pirdapir aisaxeba sakuTar kapitalSi amave an sxva saangariSgebo periodSi. 62. finansuri angariSgebis saerTaSoriso standartebi moiTxovs, an uSvebs garkveuli elementebis pirdapir asaxvas, sakuTari kapitalis debetis an kreditis nawilSi. magaliTad: a) b) ZiriTadi saSualebebis sabalanso RirebulebaSi gadafasebis Sedegad warmoSobili cvlilebebi (ix. bass 16 `ZiriTadi saSualebebi~); gaunawilebeli mogebis sawyisi naSTebis koreqtirebis Tanxebi, rac gamowveulia saaRricxvo politikis cvlilebis retrospeqtulad gamoyeneba an Secdomebis SesworebiT (ix. bass 8 `saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi~); g) sakurso sxvaobebi, romlebic warmoiSoba ucxour ekonomikur subieqtTan warmoebuli sagareo operaciebis finansuri angariSgebis gadaangariSebisas saangariSgebo valutaSi (ix. bass 21 `ucxouri valutis kursis cvlilebiT gamowveuli Sedegebi.~); da Tanxebi, romlebic warmoiSoba rTuli finansuri instrumentebis sakuTari kapitalis komponentebis Tavdapirveli aRiarebis Sedegad (ix. punqti 23).

d)

63. zogierT gamonaklis SemTxvevaSi, SesaZlebelia sirTules warmoadgendes mimdinare da gadavadebuli gadasaxadis Tanxis dadgena im elementebisaTvis, romlebic pirdapir aisaxeba sakuTar kapitalSi. magaliTad, rodesac: a) mogebidan gadasaxadebi diferencirebulia da SeuZlebelia im sagadasaxado ganakveTis gansazRvra, romlis mixedviTac moxda sagadasaxado mogebis (sagadasaxado zaralis) romelime elementis dabegvra; sagadasaxado ganakveTebis an mogebidan gadasaxadis gadaxdis wesebis Secvla gavlenas axdens Sesabamis gadavadebul sagadasaxado aqtivze an valdebulebaze (mTlianad an nawilobriv), romlebic dakavSirebulia iseT elementebTan, romlebic pirdapir aisaxeba sakuTar kapitalSi; an sawarmo daadgens, rom gadavadebuli sagadasaxado aqtivi unda aRiardes an saerTod ar unda aRiardes da gadavadebuli sagadasaxado aqtivi dakavSirebulia (mTlianad an nawilobriv) iseT elementebTan, romlebic wina periodSi aisaxa sakuTar kapitalSi.

b)

g)

aseT SemTxvevaSi, im elementebTan dakavSirebuli mimdinare da gadavadebuli gadasaxadi, romlebic pirdapir aisaxeba sakuTar kapitalSi debetis an kreditis nawilSi, eqvemdebareba proporciul ganawilebas sagadasaxado kanonmdeblobidan gamomdinare, an gulisxmobs romelime sxva meTodis gamoyenebas, romlis safuZvelzec miRweul iqna am gadasaxadis ufro misaRebi da efeqturi ganawileba. 64. bass 16 `ZiriTadi saSualebebi~ ar gansazRvravs, Tu rogor unda gadaitanos sawarmom yovelwliurad gaunawilebeli mogebis angariSze aqtivebis gadafasebis Sedegad warmoSobili nameti Tanxebi, romlebic tolia gadafasebuli aqtivis cveTasa da aqtivis TviTRirebulebidan gaangariSebul cveTas Soris sxvaobis. Tu sawarmo axdens aseT gadatanas, gadatanili Tanxa ar Seicavs masTan dakavSirebul gadavadebul gadasaxadebs. analogiuri msjeloba miesadageba Senoba-nagebobebisa da manqana-danadgarebis an investiciebis romelime elementis gayidvisas warmoSobili nameti Tanxebis gadatanas .. 222 basskf

bass 12 65. rodesac aqtivis gadafaseba xdeba sagadasaxado dabegvris miznebisaTvis da es gadafaseba ukavSirdeba wina periodis sabalanso gadafasebas an momavali periodis gadafasebas, orive _ gadafasebuli aqtivis dabegvris Sedegebi da sagadasaxado bazis koreqtirebis Tanxebi aisaxeba sakuTar kapitalSi, maTi moxdenis Sesabamis saangariSgebo periodebSi. magram Tu sagadasaxado dabegvris mizniT Catarebuli gadafaseba dakavSirebuli ar aris wina periodis mimdinare sabalanso gadafasebasTan an momaval gadafasebasTan, aqtivebis sagadasaxado bazis koreqtirebis dabegvris Sedegebi aRiarebuli iqneba mogebisa da zaralis angariSgebaSi. 65.a rodesac sawarmo dividendebs gascems partniorebze, mas SeiZleba mosTxovon partniorTa saxeliT dividendebis nawilis sagadasaxado organoebisaTvis gadaxda. mravali qveynis kanonmdeblobiT am Tanxas dakavebuli gadasaxadi ewodeba. aseTi Tanxa, romelic gadaixdeba an eqvemdebareba gadaxdas sagadasaxado organoebisaTvis, aisaxeba sawarmos sakuTari kapitalis debetis mxares, rogorc dividendebis nawili.

sawarmoTa gaerTianebasTan dakavSirebuli gadavadebuli gadasaxadi

66. rogorc me-19 da 26-e (g) punqtebSi iyo aRniSnuli, droebiTi sxvaobebi SeiZleba warmoiSvas sawarmoTa gaerTianebis procesSi. fass 3-is `sawarmoTa gaerTianeba~, Sesabamisad, sawarmom unda aRiaros yvela gadavadebuli sagadasaxado aqtivi (Tuki isini akmayofileben 24-e punqtSi ganxilul aRiarebis kriteriumebs), an gadavadebuli sagadasaxado valdebuleba SeZenis TariRiT. Sesabamisad, amgvari gadavadebuli sagadasaxado aqtivebi da valdebulebebi gavlenas axdens gudvilis sidideze an im Tanxis sidideze, riTac myidveli sawarmos wili SeZenili sawarmos identificirebadi aqtivebis, valdebulebebisa da pirobiTi valdebulebebis neto realur RirebulebaSi aRemateba sawarmoTa gaerTianebis Rirebulebas. magram 15(a) punqtis Sesabamisad, sawarmom ar unda aRiaros gudvilis Tavdapirvel aRiarebasTan dakavSirebuli gadavadebuli sagadasaxado valdebulebebi. . 67. sawarmoTa gaerTianebis Sedegad, myidvelma SeiZleba miiCnios, rom igi dafaravs (amoiRebs) Tavis sakuTar gadavadebul sagadasaxado aqtivs, romelic ar iyo aRiarebuli sawarmoTa gaerTianebamde. magaliTad, myidvelma SeRavaTi, gamouyenebeli sagadasaxado zaralis saxiT, SeiZleba gamoiyenos momaval periodSi SeZenili sawarmos sagadasaxado mogebis gaangariSebis dros. aseT SemTxvevaSi, myidveli aRiarebs gadavadebul sagadasaxado aqtivs, magram ar rTavs mas sawarmoTa gaerTianebis aRricxvaSi da amitom mxedvelobaSi ar miiRebs SeZenis Sedegad warmoSobili gudvilis an SeZenili sawarmos identificirebadi aqtivebis, valdebulebebis da pirobiTi valebulebebis neto im Tanxis gansazRvrisas, riTac myidveli sawarmos wili realur RirebulebaSi gaerTianebis Rirebulebas. 68. Tu SeZenili sawarmos gadavadebuli mogebis gadasaxadidan miRebuli potenciuri sargebeli an sxva gadavadebuli sagadasaxado aqtivi ar akmayofilebs fass 3-is moTxovnebs gancalkevebiT aRiarebisaTvis, rodesac moxda sawarmoTa gaerTianebis Tavdapirveli aRricxva, magram ganxorcielda mogvianebiT, am SemTxvevaSi amiT gamowveuli gadavadebuli sagadasaxado Semosavali myidvelma unda aRiaros mogeba-zaralSi. garda amisa, myidvelma: a) unda Seamciros gudvilis saerTo sabalanso Tanxa im donemde, romlis aRiarebac moxdeboda gadavadebuli sagadasaxado aqtivi aRiarebuli rom yofiliyo identificirebadi aqtivis saxiT, SeZenis TariRiT; da unda aRiaros gudvilis wminda sabalanso Rirebulebis Semcireba xarjis saxiT.

b)

magram am proceduram ar unda gamoiwvios SeZenili sawarmos identificirebadi aqtivebis, valdebulebebisa da pirobiTi valebulebebis neto realur RirebulebaSi myidvelis wilis nametis warmoSoba gaerTianebis Rirebulebaze, an adre aRiarebuli msgavsi nameti Tanxis gazrda.

magaliTi

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bass 12 sawarmom SeiZina Svilobili sawarmo 300 fe-is gamosaqviTi droebiTi sxvaobiT. SeZenis TariRisaTvis sagadasaxado ganakveTi 30 % -ia. Sesabamisi gadavadebuli sagadasaxado aqtivi 90 fe aRiarebuli ar iyo materialuri aqtivis saxiT, SeZenis gudvilis (500 fe) gansazRvrisas. SeZenidan ori wlis Semdeg, sawarmom gaiangariSa, rom momavali periodis sagadasaxado mogeba sakmarisi iqneba imisaTvis, rom amoRebul iqnes yvela gamosaqviTi droebiTi sxvaobis SeRavaTi. sawarmo aRiarebs gadavadebul sagadasaxado aqtivs 90 fe da gadavadebuli mogebidan gadasaxads _ 90 fe-s mogebisa da zaralis angariSgebaSi. sawarmom agreTve unda Seamciros gudvilis Rirebuleba 90 fe-iT da xarjis saxiT aRiaros mogebisa da zaralis angariSgebaSi. Sesabamisad, gudvilis Rirebuleba Semcirdeba 410 fe-mde, romelic miiReboda im SemTxvevaSi, Tu 90 fe-is gadavadebuli sagadasaxado aqtivi aRiarebuli iqneba materialuri aqtivis saxiT, sawarmoTa gaerTianebis operaciis TariRiT. Tu sagadasaxado ganakveTi gaizarda 40 %-mde, sawarmom unda aRiaros gadavadebuli sagadasaxado aqtivi 120 fe (300-is 40 %) da mogebisa da zaralis angariSgebaSi _ gadavadebuli mogebidan gadasaxadi 120 fe Tu sagadasaxado ganakveTi Semcirda 20 % -mde, sawarmom unda aRiaros gadavadebuli sagadasaxado aqtivi 60 fe (300-is 20 %) da gadavadebuli mogebidan gadasaxadi 60 fe orive SemTxvevaSi, sawarmom aseve unda Seamciros gudvilis TviTRirebuleba 90 fe-iT da xarjis saxiT aRiaros mogebisa da zaralis angariSgebaSi.

wilobrivi gadaxdebis sameurneo operaciebiT ganpirobebuli mimdinare da gadavadebuli gadasaxadebi

68.a zogierTi qveynis sagadasaxado kanonmdeblobiT, sawarmo iRebs sagadasaxado gamoqviTvis uflebas (e.i Tanxa, romelic akldeba dasabegr mogebas), romelic ukavSirdeba gadaxdebs aqciebiT, saaqcio ofcionebiT da sawarmos sakuTari kapitalis sxva instrumentebiT. sagadasaxado gamoqviTvis es Tanxa SeiZleba gansxvavdebodes gadaxdebis kumulaciuri xarjisagan da is SesaZloa warmoiSvas ufro gviandel saaRricxvo periodSi. magaliTad, zogierTi qveynis kanonmdeblobiT, sawarmos SeuZlia muSa-mosamsaxuris momsaxurebis moxmareba aRiaros xarjad, romlis anazRaureba xdeba saaqcio ofcionebiT, fass 2-is, wilobrivi gadaxda, Sesabamisad, magram sagadasaxado gamoqviTvas miiRebs mxolod saaqcio ofcionebis Sesrulebis Semdeg, Tan im Tanxis odenobiT, romelic Seesabameba sawarmos aqciis fass mocemuli TariRisaTvis. 68.b iseve rogorc me-9 da 26(b) punqtebSi ganxilul samecniero-kvleviT samuSaoebTan dakavSirebiT, gansxvaveba dRemde muSa-mosamsaxureTagan miRebul samuSaos sagadasaxado bazasa (romelic sagadasaxado kodeqsis Tanaxmad unda gamoiqviTos momaval saangariSgebo periodebSi) da nulovan sabalanso Rirebulebas Soris aris gamosaqviTi droebiTi sxvaoba, romelic iwvevs gadavadebuli sagadasaxado aqtivis warmoSobas. Tu ar aris cnobili Tanxa, romelic sagadasaxado kanonmdeblobis Tanaxmad unda gamoiqviTos momaval saangariSgebo periodebSi, unda moxdes misi Sefaseba im informaciis safuZvelze, romelic arsebobs periodis bolos. magaliTad, Tu Tanxa, romelic sagadasaxado kanonmdeblobis Tanaxmad SeiZleba gamoiqviTos momaval saangariSgebo periodSi, damokidebulia momavalSi sawarmos aqciis fasze, gamosaqviTi droebiTi sxvaobis gazomva unda daefuZnos periodis bolos sawarmos aqciis fass. 68.g rogorc aRiniSna punqt 68a-Si, sagadasaxado gamoqviTvis moculoba (an momavali sagadasaxado gamoqviTvis Sefaseba, gazomili 68b punqtis Sesabamisad) SeiZleba gansxvavdebodes Sesabamisi gadaxdebis kumulaciuri xarjisagan. winamdebare standartis 57-e punqti moiTxovs, rom mimdinare da gadavadebuli gadasaxadebis aRiareba moxdes Semosavlis an xarjis saxiT da CairTos saangariSgebo periodis mogebisa da zaralis TanxaSi, im gamonaklisi SemTxvevebis garda, rodesac gadasaxadi warmoiSoba a) iseTi movlenis an sameurneo operaciis gamo, romelic imave, an sxva romelime saangariSgebo periodSi pirdapir aRiarebulia sakuTar kapitalSi, an b) sawarmoTa gaerTianebis gamo. Tu sagadasaxado gamoqviTvis moculoba (an momavali periodisaTvis Sefasebuli sagadasaxado gamoqviTva) aRemateba Sesabamisi gadaxdebis kumulaciur xarjs, es miuTiTebs, rom saga224 basskf

bass 12 dasaxado gamoqviTva ukavSirdeba ara marto gadaxdebis xarjs, aramed sakuTar kapitalsac. aseT SemTxvevaSi, nameti, romelic dakavSirebulia mimdinare an gadavadebul gadasaxadTan, asaxul unda iqnes sawarmos sakuTar kapitalSi.

wardgena sagadasaxado aqtivebi da sagadasaxado valdebulebebi

69. [amoRebulia] 70. [amoRebulia]

urTierTgadafarva
71. sawarmos mxolod maSin SeuZlia mimdinare sagadasaxado aqtivebisa da mimdinare sagadasaxado valdebulebebis urTierTgadafarva, rodesac: a) aRiarebuli Tanxebis CaTvlas moiTxovs Sesabamisi kanonmdebloba; da b) sawarmo aqtivebis realizaciasa da valdebulebebis dafarvas apirebs erTdroulad an, rodesac sagadasaxado aqtivebi da valdebulebebi asaxulia neto sididiT. 72. miuxedavad imisa, rom sagadasaxado aqtivebisa da valdebulebebis aRiareba da Sefaseba erTmaneTisagan damoukideblad xdeba, isini eqvemdebareba urTierTCaTvlas balansSi imave kriteriumebis Sesabamisad, romlebic dadgenilia finansuri instrumentebisaTvis bass 32-is `finansuri instrumentebi: ganmartebiTi SeniSvnebi da wardgena~ mixedviT. rogorc wesi, sawarmos maSin aqvs kanonmdeblobiT miniWebuli mimdinare sagadasaxado aqtivebisa da mimdinare sagadasaxado valdebulebebis urTierTCaTvlis ufleba, rodesac isini ukavSirdeba erTi da imave sagadasaxado kanoniT gansazRvrul mogebidan gadasaxads da am kanoniT nebadarTulia mxolod erTi wminda gadasaxadis miReba an gadaxda. 73. konsolidirebul finansur angariSgebaSi, sawarmoTa jgufSi Semavali erTi sawarmos mimdinare sagadasaxado aqtivis CaTvla meore sawarmos sagadasaxado valdebulebis meSveobiT SeiZleba mxolod maSin, rodesc sawarmoebs kanonmdeblobiT aqvT miniWebuli mxolod erTi wminda gadasaxadis miRebis an gadaxdis ufleba da sawarmoebSi sagadasaxado aqtivis amoRebasa da sagadasaxado valdebulebis dafarvas erTdroulad axorcieleben. 74. gadavadebuli sagadasaxado aqtivebisa da gadavadebuli sagadasaxado valdebulebis urTierTgadafarva sawarmos SeuZlia mxolod maSin, rodesac: a) sawarmos iuridiuli ufleba aqvs mimdinare sagadasaxado aqtivebiT gadafaros mimdinare sagadasaxado valdebulebebi; da b) mogebidan gadasaxadTan dakavSirebuli gadavadebuli sagadasaxado aqtivebi da valdebulebebi dakavSirebulia mogebidan gadasaxadTan, romelsac erTi da igive sagadasaxado organo gansazRvravs : I) erTi da imave gadamxdelisaTvis, an II) sxvadasxva gadamxdelisaTvis, romlebsac gansazRvruli aqvT mimdinare sagadasaxado aqtivebi da sagadasaxado valdebulebebi dafaron ganaSTebis safuZvelze an moaxdinon aqtivebis realizacia da valdebulebebis dafarva erTdroulad yovel momdevno periodSi, romelSic mosalodnelia gadavadebuli sagadasaxado aqtivebisa da valdebulebebis mniSvnelovani Tanxebis dafarva an anazRaureba. 75. calkeuli droebiTi sxvaobisaTvis TandaTanobiTi amowurvis detaluri grafikis saWiroebis Tavidan acilebis mizniT, winamdebare standarti moiTxovs, rom sawarmom erTi da imave sagadasaxado elementTan dakavSirebuli gadavadebuli sagadasaxado aqtivebisa da valdebulebebis urTierTgadafarva ganaxorcielos mxolod maSin, rodesac mogebidan gadasabasskf 225

bass 12 xadi ukavSirdeba erTi da imave sagadasaxado kanons da sawarmos mimdinare sagadasaxado aqtivebisa da valdebulebebis urTierTCaTvlis ufleba kanonmdeblobiT aqvs miniWebuli. 76. iSviaTia iseTi SemTxvevebi, rodesac sawarmos sagadasaxado aqtivebisa da valdebulebebis urTierTCaTvlis ufleba da maTi wminda RirebulebiT asaxvis survili aqvs romelime erT saangariSgebo periodSi, sxva saangariSgebo periodSi ki - ara. aseT dros, SeiZleba sawarmos moeTxovos droebiTi sxvaobebis TandaTanobiTi amowurvis grafikis Sedgena, raTa dadgindes, gamoiwvevs Tu ara erTi da imave sagadasaxado elementis gadavadebuli sagadasaxado valdebuleba gadasaxadis zrdas imave saangariSgebo periodSi, rodesac gadavadebuli sagadasaxado aqtivi sxva sagadasaxado elementisaTvis iwvevs gadasaxdeli gadasaxadebis Semcirebas.

sagadasaxado xarji
Cveulebrivi sameurneo saqmianobidan miRebul mogebasa da zaralTan dakavSirebuli sagadasaxado xarji (Semosavali)
77. Cveulebrivi sameurneo saqmianobidan miRebul mogebasa da zaralTan dakavSirebuli sagadasaxado xarji (Semosavali) wardgenil unda iqnes uSualod mogebisa da zaralis angariSgebaSi.

gadavadebuli ucxouri sagadasaxado valdebulebis an sagadasaxado aqtivebis sakurso sxvaobebi

78. bass 21 `ucxouri valutis kursis cvlilebiT gamowveuli Sedegebi~ moiTxovs, rom garkveuli tipis sakurso sxvaobebi aRiardes Semosavlis an xarjis saxiT. magram am standartiT gansazRvruli ar aris, sad unda iyos isini wardgenili mogebisa da zaralis angariSgebaSi. Sesabamisad, rodesac ucxour sagadasaxado valdebulebebsa da sagadasaxado aqtivebTan dakavSirebuli sakurso sxvaobebi aRiarebulia mogebisa da zaralis angariSgebaSi, amgvari sakurso sxvaobebi SeiZleba miekuTvnos gadavadebul sagadasaxado xarjebs (Semosavlebs), Tu amgvari wardgena ufro sasargeblo iqneba finansuri angariSgebis momxmareblisaTvis.

ganmartebiTi SeniSvnebi
79. finansuri angariSgebis ganmartebiT SeniSvnebSi sagadasaxado xarjis (Semosavlis) ZiriTadi komponentebi cal-calke unda aisaxos 80. sagadasaxado xarjis (Semosavlis) komponentebia : a) b) g) d) mimdinare sagadasaxado xarji (Semosavali); mimdinare sagadasaxado periodSi aRiarebuli wina saangariSgebo periodebis mimdinare gadasaxadebis nebismieri koreqtireba; droebiTi sxvaobebis warmoSobasa da amowurvasTan dakavSirebuli gadavadebuli sagadasaxado xarjis (Semosavlis) Tanxa; sagadasaxado ganakveTis cvlilebasTan an axali gadasaxadebis warmoSobasTan dakavSirebuli gadavadebuli sagadasaxado xarjis (Semosavlis) Tanxa;

e) wina saangariSgebo periodebSi auRiarebel sagadasaxado zaralTan, sagadasaxado SeRavaTebsa da droebiT sxvaobebTan dakavSirebiT warmoSobili SeRavaTis Tanxa, romelic gamoiyeneba mimdinare sagadasaxado xarjis Sesamcireblad; v) wina saangariSgebo periodebSi auRiarebel sagadasaxado zaralTan, sagadasaxado SeRavaTebsa da droebiT sxvaobebTan dakavSirebuli Tanxa, romelic gamoiyeneba gadavadebuli sagadasaxado xarjis Sesamcireblad;

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bass 12 z) gadavadebuli sagadasaxado xarji, romelic warmoiSoba 56-e punqtSi ganxiluli gadavadebuli sagadasaxado aqtivis Camoweris an adre Camowerili Tanxis aRdgenis Semdeg; da sagadasaxado xarjis (Semosavlis) Tanxa, romelic ukavSirdeba cvlilebebs saaRricxvo politikaSi da Secdomebs da bass 8-iT gaTvaliswinebulia maTi saangariSgebo periodis mogebisa da zaralis angariSgebaSi CarTva, radgan ar xdeba maTi retrospeqtulad aRricxva.

T)

81. aseve calke unda aisaxos SeniSvnebSi Semdegi informacia: a) mimdinare da gadavadebuli gadasaxadis mTliani Tanxa im elementebisaTvis, romlebic asaxulia sakuTar kapitalSi; b) [amoRebulia] g) ganmarteba sagadasaxado xarjsa (Semosavals) da sabalanso mogebas Soris arsebuli Tanafardobis Sesaxeb qvemoT ganxiluli romelime an orive formiT: I) ricxobrivi Tanafardobis Cveneba sagadasaxado xarjsa (Semosavals) da sabalanso mogebis gamoyenebul sagadasaxado ganakveTze namravls Soris, sagadasaxado ganakveTis gamoTvlis safuZvlis Sesabamis ganmartebebTan erTad ; an

II) ricxobrivi Tanafardobis Cveneba saSualo sagadasaxado ganakveTsa da gamoyenebul sagadasaxado ganakveTs Soris, agreTve sagadasaxado ganakveTis gamoTvlis safuZvlis Sesabamis ganmartebebTan erTad. d) gamoyenebuli sagadasaxado ganakveTis cvlilebebis Sedareba wina saangariSgebo periodTan da Sesabamisi ganmarteba; e) gamosaqviTi droebiTi sxvaobebis Tanxebi (maTi amowurvis TariRi), gamouyenebeli sagadasaxado zaralisa da gamouyenebeli sagadasaxado kreditis Tanxebi, romelTaTvisac balansSi aRiarebuli ar aris gadavadebuli sagadasaxado aqtivi; v) im droebiTi sxvaobebis mTliani Tanxa, romlebic ukavSirdeba investiciebs Svilobil sawarmoebSi, filialebSi, mekavSire sawarmoebSi da erTobliv saqmianobaSi monawileobas da romelTaTvis gadavadebuli sagadasaxado valdebulebebi ar aris aRiarebuli (ix. punqti 39); z) gamouyenebeli sagadasaxado zaralisa da gamouyenebeli sagadasaxado kreditis Tanxebi qvemoT CamoTvlili orive tipis droebiTi sxvaobisaTvis erTad da cal-calke: i) ii) balansSi aRiarebuli gadavadebuli sagadasaxado aqtivebisa da valdebulebebis Tanxebi TiToeuli saangariSgebo periodisaTvis; mogebisa da zaralis angariSgebaSi aRiarebuli gadavadebuli sagadasaxado Semosavlis an xarjis Tanxa, Tu es ar Cans balansSi aRiarebuli Tanxebis cvlilebidan; da

T) Sewyvetili saqmianobis mixedviT _ sagadasaxado xarji, romelic ukavSirdeba: i) Sewyvetili saqmianobidan miRebul mogebas an zarals;

ii) Sewyvetili Cveulebrivi sameurneo saqmianobidan miRebuli mogebis an zaralis Tanxa mocemuli saangariSgebo periodisaTvis, wina periodebis Sesabamisi Tanxebis CvenebiT;

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bass 12 i) mogebidan gadasaxadis Tanxaze finansuri angariSgebis wardgenis TariRamde sawarmos damfuZneblebisaTvis SeTavazebul an gamocxadebul dividendebis gavlenas, roca jer ar momxdara maTi valdebulebis saxiT asaxva finansur angariSgebaSi. 82. gadavadebuli sagadasaxado aqtivis Tanxas da informacias maTi aRiarebis dasabuTebuli mtkicebis Sesaxeb, sawarmo maSin asaxavs finansuri angariSgebis ganmartebiT SeniSvnebSi, rodesac: a) gadavadebuli sagadasaxado aqtivis gamoyeneba damokidebulia imaze, gadaametebs Tu ara momavali periodis sagadasaxado mogebis Tanxebi mogebis im Tanxas, romelic warmoiSoba arsebuli dasabegri droebiTi sxvaobebis amowurvis Sedegad; da b) sawarmos gaaCnia mimdinare an wina saangariSgebo periodebis zarali im sagadasaxado kanonmdeblobis mixedviT, romelsac ukavSirdeba gadavadebuli sagadasaxado aqtivi. 82a. 52a punqtSi aRniSnuli garemoebebis arsebobisas, sawarmom ganmartebiT SeniSvnebSi unda asaxos mogebidan gadasaxadis potenciuri Sedegebis xasiaTi, rac gamowveulia aqcionerebze dividendebis gacemiT. damatebiT, sawarmom ganmartebiT SeniSvnebSi unda asaxos mogebidan gadasaxadis potenciuri Sedegebis Tanxa, romelic praqtikulad gansazRvrebadia da mogebidan gadasaxadis potenciuri Sedegebis Tanxa, romlebic praqtikulad gansazRvrebadi ar aris. 83. (amoRebulia)84. 81g) punqtSi gaTvaliswinebuli ganmartebebi finansuri angariSgebis momxmarebels exmareba gaecnos, Tu rogoria Tanafardoba sagadasaxado xarjsa (Semosavals) da saaRricxvo mogebas Soris saangariSgebo TariRisaTvis da ra saxis mniSvnelovani faqtorebi moaxdens gavlenas am Tanafardobaze momavalSi. sagadasaxado xarjsa (Semosavals) da saaRricxvo mogebas Soris Tanafardobaze SeiZleba zemoqmedeba moaxdinos iseTma faqtorebma, rogoricaa: daubegravi Semosavali; xarjebi, romlebic ar gamoiqviTeba sagadasaxado mogebidan (sagadasaxado zaralidan); sagadasaxado zaralis Tanxa da ucxouri sagadasaxado ganakveTebis sidide. 85. sagadasaxado xarjsa (Semosavals) da saaRricxvo mogebas Soris urTierTTanafardobis gansazRvris dros, sawarmom unda gamoiyenos iseTi misaRebi sagadasaxado ganakveTebi, romlebic finansuri angariSgebis momxmarebels miawvdis maqsimalurad mizanSewonil informacias. xSirad, amgvar mizanSewonil sagadasaxado ganakveTad SeiZleba miCneuli iyos im qveynis adgilobrivi sagadasaxado ganakveTi, sadac ganlagebulia sawarmo. masSi gaerTianebulia mocemuli qveynis is saerTo da adgilobrivi gadasaxadebis ganakveTebi, romlebic gamoiyeneba analogiuri donis sagadasaxado mogebis (sagadasaxado zaralis) mimarT. magram sawarmosaTvis, romelic iyenebs ramdenime qveynis kanonmdeblobas, SeiZleba ufro mizanSewonili iyos gaaerTianos sxvadasxva qveynis adgilobrivi sagadasaxado ganakveTebiT gamoTvlili gadasaxadebis Tanxebi. qvemoT ganxiluli magaliTi gviCvenebs, Tu rogor unda moxdes misaRebi sagadasaxado ganakveTis SerCeva da maTi praqtikuli gamoyeneba ricxobrivi gaangariSebisaTvis.

magaliTi 85-e punqtisaTvis 19X2 wels sawarmos saaRricxvo mogeba Seadgens 1500 fe-s (19X1:2000 fe)-sakuTar `a~ qveyanaSi da 1500 fe-es (19X1:500)- `b~ qveyanaSi. `a~ qveyanaSi sagadasaxado ganakveTi udris 30%-s da `b~ qveyanaSi-20%-s. `a~ qveyanaSi xarjebi 100f.e. (19X1:200 fe) dabegvris dros gamoqviTvas ar eqvemdebareba. qvemoT ganxilulia adgilobriv sagadasaxado ganakveTebze gadasvlis magaliTi. 19X1 w. 228 basskf 19X2 w.

bass 12 saaRricxvo mogeba gadasaxadi rezidenti qveynis 30%-iani sagadasaxado ganakveTiT sagadasaxado Sedegi im xarjebisa, romlebic ar gamoiqviTeba dabegvris dros dabali sagadasaxado ganakveTebis gamoyenebis Sedegebi `b~ qveyanaSi sagadasaxado xarji (50) 760 (150) 780 60 30 750 900 2,500 3,000

aRniSnuli magaliTi gamodgeba im SemTxvevis TvalsaCinoebisaTvis, rodesac adgilobriv sagadasaxado ganakveTze gadasvla xdeba calkeuli qveynis erovnuli kanonmdeblobiT gamoTvlili gadasaxadebis Tanxebidan. aRniSnuli meTodis mixedviT calke muxlis saxiT ar Cans, Tu rogor gamoiyeneba angariSvaldebuli sawarmos rezidenti qveynis sagadasaxado ganakveTsa da sxva qveynis adgilobriv sagadasaxado ganakveTs Soris sxvaoba sakuTari qveynis sagadasaxado ganakveTze gadasasvlelad. magram zogjer SeiZleba saWiro iyos sagadasaxado ganakveTebis mniSvnelovani cvlilebebis an sxvadasxva qveyanaSi miRebuli mogebis saerTo Tanxis cvlilebebis Cveneba, raTa ganimartos cvlilebebi gamoyenebul sagadasaxado ganakveTebSi da maTi Sedegebi, 81 d) punqtis moTxovnebis Sesabamisad.

saaRricxvo mogeba gadasaxadi adgilobrivi sagadasaxado ganakveTiT mocemul qveyanaSi miRebul mogebaze sagadasaxado xarji, romelic ar gamoiqviTeba dabegvris dros sagadasaxado xarji

2500

3,000

700

750

60 760

30 780

86. saSualo saboloo sagadasaxado ganakveTi gamoiTvleba sagadasaxado xarjis (Semosavlis) Tanxis gayofiT saaRricxvo mogebis Tanxaze. 87. xSirad praqtikulad SeuZlebelia im auRiarebeli gadavadebuli sagadasaxado valdebulebis mTliani Tanxis gamoTvla, romlebic warmoiSoba Svilobil sawarmoebSi, filialebSi, mekavSire sawarmoebsa da erTobliv saqmianobaSi investiciebTan mimarTebaSi (ix. punqti 39). amasTan dakavSirebiT, winamdebare standarti moiTxovs, rom sawarmom finansuri angariSgebis ganmartebiT SeniSvnebSi asaxos droebiTi sxvaobebis mTliani Tanxa da ara gadavadebuli sagadasaxado valdebulebebi. amasTan, Tuki es praqtikulad SesaZlebelia, umjobesia sawarmom aCvenos aRiarebuli sagadasaxado valdebulebebis Tanxebi, radgan amgvari informacia sasargebloa finansuri angariSgebis momxmareblisaTvis. 87 a. punqti 82 a moiTxovs, rom sawarmom ganmartebiT SeniSvnebSi asaxos mogebidan gadasaxadze potenciuri Sedegebis xasiaTi, rac gamowveulia aqcionerebze dividendebis gacemiT. sawarmom ganmartebiT SeniSvnebSi unda asaxos mogebidan gadasaxadis sistemis mniSvnelovani maxasiaTeblebi da faqtorebi, romlebmac SesaZloa gavlena iqonios dividendebis mogebidan gadasaxadis potenciur Sedegebze. 87 b. zogjer arapraqtikulia mogebidan gadasaxadze im potenciuri Sedegebis mTliani Tanxis gamoTvla, rac gamowveulia aqcionerebze dividendebis gacemiT. aseT SemTxvevebs ad-

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bass 12 gili aqvs, rodesac sawarmos gaaCnia bevri ucxouri Svilobili sawarmo. Tumca, aseT garemoebebis arsebobis drosac ki SesaZlebelia MmTliani Tanxis calkeuli nawilebis advilad gansazRvra. magaliTad, konsolidirebuli jgufis SemTxvevaSi, saTavo da zogierT Svilobil sawarmos SeiZleba ukve gadaxdili hqondes maRali ganakveTebiT mogebidan gadasaxadi gaunawilebel mogebaze da icodnen Tanxa, romelic anazRaurdeba momavalSi konsolidirebuli gaunawilebeli mogebidan aqcionerebze dividendebis gadaxdisas. am SemTxvevaSi xdeba aseTi anazRaurebuli Tanxis ganmartebiT SeniSvnebSi asaxva. gamoyenebadobis SemTxvevaSi, sawarmo ganmartebebSi aseve asaxavs mogebidan gadasaxadze damatebiT potenciur Sedegebs, romelTa gansazRvra SeuZlebelia SeniSvnebSi. saTavo sawarmos calke finansur angariSgebaSi, Tuki aseTi arsebobs, potenciuri mogebis gadasaxadis Sedegis ganmartebiTi SeniSvna ukavSirdeba saTavo sawarmos gaunawilebel mogebas. 87 g. sawarmos, romelsac moeTxoveba ganmartebebi 82 a punqtis mixedviT, aseve SesaZloa moeTxovos ganmartebebis gakeTeba droebiT sxvaobebTan dakavSirebiT, romlebic asocirebulia mekavSire sawarmoebSi, Svilobil sawarmoebSi, filialebsa da erTobliv saqmianobaSi dabandebul investiciebTan. aseT SemTxvevebSi, sawarmo iTvaliswinebs amas 82 a punqtiT gaTvaliswinebul ganmartebiT SeniSvnebSi mosaxvedri informaciis gansazRvrisas. magaliTad, sawarmos ganmartebiT SeniSvnaSi SeiZleba moeTxovos im droebiTi sxvaobebis agregirebuli Tanxis asaxva, romelzedac ar aris aRiarebuli gadavadebuli sagadasaxdo valdebuleba (ix. 87 punqti). im SemTxvevaSi, rodesac, praqtikulad SeuZlebelia auRiarebeli gadavadebuli sagadasaxado valdebulebis gamoTvla, maSin SeuZlebelia mogebidan gadasaxadze im potenciuri Sedegebis mTliani Tanxis gamoTvla, rac gamowveulia aqcionerebze dividendebis gacemiT imave Svilobil sawarmoSi. 88. sawarmom unda aCvenos gadasaxadebTan dakavSirebuli pirobiTi valdebulebebi da pirobiTi aqtivebi bass 37-is, `anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi, Sesabamisad pirobiTi valdebulebebi da pirobiTi aqtivebi SesaZloa warmoiSvas sagadasaxado organoebTan raime gaugebrobis warmoSobis niadagze, sagadasaxado dabegvris sakiTxebTan dakavSirebiT. amis analogiurad, Tu cvlilebebi sagadasaxado ganakveTebsa da sagadasaxado kanonebSi dafiqsirda an gamoqveynda balansis Sedgenis TariRis Semdgom periodSi, finansuri angariSgebis wardgenamde, sawarmo valdebulia ganmartebiT SeniSvnebSi aCvenos da ganmartos sagadasaxado ganakveTebSi momxdari cvlilebebiT gamowveuli cvlilebebi sawarmos mimdinare da gadavadebul sagadasaxado aqtivebsa da valdebulebebSi (ix. bass 10 `balansis Sedgenis TariRis Semdegi movlenebi).

standartis ZalaSi Sesvlis TariRi

89. winamdebare buRaltruli aRricxvis saerTaSoriso standarti vrceldeba im finansur angariSgebaze, romelic moicavs 1998 wlis 1 ianvars dawyebul da mis Semdgom periodebs, garda 91-e punqtSi ganxiluli SemTxvevebisa. Tu sawarmo mocemul standarts gamoiyenebs 1998 wlis 1 ianvris wina periodebis finansuri angariSgebisaTvis, finansuri angariSgebis ganmartebiT SeniSvnebSi man unda gaakeTos Sesabamisi ganmarteba imis Taobaze, rom man gamoiyena winamdebare standarti 1979 wels miRebuli bass 12-is, `mogebidan gadasaxadebis buRaltruli aRricxva~, nacvlad. 90. winamdebare standarti cvlis 1979 wels miRebul bass 12-s `mogebidan gadasaxadebis buRaltruli aRricxva~. 91. 52a, 52b, 65a, 81(I), 82a, 87a, 87b, 87g da me-3 da 50-e gauqmebuli punqtebi vrceldeba im finansur angariSgebaze , romelic moicavs 2001 wlis 1 ianvars dawyebul da mis Semdgom periodebs. misaRebia standartis ufro adre gamoyenebac. Tu es garemoeba gavlenas axdens finansur angariSgebebze, sawarmom es faqti unda axsnas ganmartebiT SeniSvnebSi.

punqti 91 exeba ~wliur finansur angariSgebebs~ 1998 wlis miRebuli efeqturi TariRebis ufro mkafio eniT formulirebasTan SesabamisobaSi. punqti 89 exeba ~finansur angariSgebebs~

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danarTi 1 droebiTi sxvaobebis magaliTebi

winamdebare danarTi ar wamoadgens standartis nawils da gankuTvnilia mxolod standartis praqtikuli gamoyenebis sakiTxebis TvalsaCinoebisaTvis.

a. dasabegri droebiTi sxvaobebis gamomwvevi faqtorebi

yvela droebiTi sagadasaxado sxvaoba warmoSobs gadavadebul sagadasaxado valdebulebas.

operaciebi, romlebic gavlenas axdens mogebisa da zaralis angariSgebaze

1. Semosavali procentidan miiReba TandaTanobiT da sabalanso mogebaSi CairTveba Sesabamisad drois proporciulad, daricxvis meTodis mixedviT. magram sagadasaxado mogebis gansazRvrisas misi aRiareba xdeba sakaso meTodiT. saqonlis realizaciidan miRebuli Semosavali sabalanso mogebis gaangariSebaSi CairTveba saqonlis miwodebisTanave, magram sagadasaxado mogebaSi _ fulis miRebis Semdeg (SeniSvna: b.3 qvepunqtis mixedviT SeiZleba aseve arsebobdes Sesabamis sasaqonlomaterialur faseulobebTan dakavSirebuli gamosaqviTi droebiTi sxvaobebi). sagadasaxado dabegvris miznebisTvis gamoiyeneba aqtivis daCqarebuli cveTa. sacdel-sakonstruqtoro samuSaoebze gaweuli danaxarjebi kapitalizdeba da Semdgom periodebSi Camoiwereba mogebisa da zaralis angariSgebis miznebisaTvis, magram sagadasaxado mogebis gansazRvrisas gaiTvaliswineba im periodSi, rodesac moxdeba maTi gaweva. momavali periodis xarjebi gamoiqviTeba sakaso meTodiT mimdinare da gasuli periodebis sagadasaxado mogebis gansazRvrisas.

2.

3. 4.

5.

operaciebi, romlebic gavlenas axdens balansze

6. aqtivis cveTa ar gamoiqviTeba dabegvris dros da amitom ar xdeba misi gamoqviTva dabegvris dros aqtivis realizaciis an Camoweris SemTxvevaSi (SeniSvna: standartis 15 b) punqti krZalavs warmoSobili gadavadebuli sagadasaxado valdebulebis aRiarebas, garda im SemTxvevebisa, rodesac aqtivis SeZena exeba sawarmoTa gaerTianebas. ix. agreTve standartis 22-e punqti). msesxebeli buRaltruli aRricxvis registrebSi asaxavs miRebuli sesxis Tanxas sesxiT sargeblobasTan dakavSirebuli danaxarjebis gareSe. SemdgomSi xdeba sesxis sabalanso Rirebulebis zrda sesxiT sargeblobasTan dakavSirebuli danaxarjebis saaRricxvo mogebaze mikuTvnebiT. sesxiT sargeblobasTan dakavSirebuli danaxarjebi unda gamoiqviTos im saangariSgebo periodSi, rodesac moxdeba sesxis Tavdapirveli aRiareba. (SeniSvnebi: 1) dasabegri droebiTi sxvaoba aris sxvaoba mimdinare da wina periodebis sagadasaxado mogebidan ukve gamoqviTul sesxiT sargeblobasTan dakavSirebul danaxarjebsa da sabalanso mogebis gansazRvraSi monawile Camosawer Tanxas Soris da 2 ) Tu sesxis Tavdapirveli aRiareba gavlenas axdens sagadasaxado mogebaze, ar unda iqnas gamoyenebuli 15 b) punqtSi ganxiluli gamonaklisi SemTxveva).

7.

8. gadasaxdeli sesxis Sefaseba Tavdapirveli aRiarebisas xdeba miRebuli Tanxis wminda RirebulebiT, sesxiT sargeblobasTan dakavSirebuli danaxarjebis gamoklebiT. sesxiT sargeblobasTan dakavSirebuli danaxarjebi kapitalizdeba da amortizdeba sesxis mTeli vadis ganmavlobaSi da zemoqmedebas axdens saaRricxvo mogebis sidideze. es danaxarjebi ar gamoiqviTeba momavali, mimdinare da wina periodebis sagadasaxado mogebis gansazRvrisas (SeniSvnebi: 1) dasabegri droebiTi sxvaoba aris sesxiT sargeblobasTan dakavSirebuli basskf 231

bass 12 danaxarjebis araamortizebuli Tanxa; 2) standartis 15 b) punqti krZalavs Sesabamisi gadavadebuli sagadasaxado valdebulebis aRiarebas). 9. rTuli (Sereuli tipis) finansuri instrumentebis Semadgeneli valdebulebis (magaliTad, konvertirebadi obligaciebi) Sefaseba xdeba obligaciis vadis amowurvis TariRamde gadasaxdeli Tanxis diskontirebiT (ix. bass 32 `finansuri instrumentebi: ganmartebiTi SeniSvnebi da wardgena). diskontirebis Tanxa ar gamoiqviTeba sagadasaxado mogebis (sagadasaxado zaralis) gansazRvrisas.

realuri Rirebulebis koreqtireba da gadafaseba

10. moklevadiani finansuri dabandebebis (investiciebi) aRiricxeba realuri RirebulebiT, romelic TviTRirebulebaze metia. magram ar xdeba dabegvris dros ekvivalenturi koreqtireba. 11. sawarmom unda gadaafasos ZiriTadi saSualebebi (bass 16-is dasaSvebi alternatiuli meTodis gamoyenebiT), magram ar xdeba dabegvris dros ekvivalenturi koreqtireba (SeniSvna: winamdebare standartis 61-e punqti moiTxovs, rom Sesabamisi gadavadebuli gadasaxadi pirdapir dairicxos sakuTari kapitals debetis mxares).

sawarmoTa gaerTianeba da konsolidacia

12. aqtivis sabalanso Rirebuleba izrdeba mis realur Rirebulebamde sawarmoTa gaerTianebis

dros, magram dabegvris dros ar xdeba ekvivalenturi koreqtireba (SeniSvnebi: Tavdapirveli aRiarebis dros, gadavadebuli sagadasaxado valdebuleba iwvevs gudvilis zrdas an im Tanxis Semcirebas, riTac myidveli sawarmos wili SeZenili sawarmos identificirebadi aqtivebis, valdebulebebisa da pirobiTi valdebulebebis neto realur RirebulebaSi aRemateba gaerTianebis Rirebulebas (ix. punqti 66).
13. gudvilis sabalanso Rieebulebis Semcireba ar gamoiqviTeba sagadasaxado mogebis gan-

sazRvrisas da gudvilis Rirebuleba ar gamoiqviTeba sawarmos gayidvisas (SeniSvna: 15 a) punqti krZalavs Sesabamisi gadavadebuli sagadasaxado valdebulebis aRiarebas). 14. Sidajgufur operaciebTan dakavSirebuli ararealizebuli zarali mxedvelobaSi ar miiReba ZiriTadi saSualebebis sabalanso Rirebulebis gansazRvraSi. 15. Svilobili sawarmoebis, filialebis mekavSire sawarmoebisa da erToblivi saqmianobis gaunawilebeli mogeba CairTveba konsolidirebuli gaunawilebeli mogebis TanxaSi, magram mogebidan gadasaxadis gadaxda xdeba maSin, Tu xdeba mogebis gadanawileba saTavo sawarmoze (SeniSvna: standartis 39-e punqti krZalavs Sesabamisi gadavadebuli sagadasaxado valdebulebis aRiarebas maSin, rodesac saTavo sawarmo, investori an sruluflebiani monawile akontrolebs droebiTi sxvaobebis amowurvis qronometrulobas da savaraudoa, rom droebiTi sxvaoba ar amoiwureba uaxloes momavalSi). 16. Svilobil sawarmoebSi, filialebSi mekavSire sawarmoebsa da erTobliv saqmianobaSi investiciebze gavlenas axdens gasacvlel savaluto kursSi momxdari cvlilebebi (SeniSvnebi: 1) am dros warmoiSoba dasabegri droebiTi sxvaoba an gamosaqviTi droebiTi sxvaoba; 2) standartis 39-e punqti krZalavs Sesabamisi gadavadebuli sagadasaxado valdebulebis aRiarebas, Tu saTavo sawarmo, investori an sruluflebiani monawile akontrolebs droebiTi sxvaobebis amowurvis qronometrulobas da mosalodnelia, rom es droebiTi sxvaoba ar amoiwureba uaxloes momavalSi). 17. sawarmo, masTan integrirebul kavSirSi myofi ucxouri sawarmos arafuladi aqtivebis Rirebulebas aRricxavs samuSao valutiT, magram ucxouri sawarmos sagadasaxado mogeba an sagadasaxado zarali aRiricxeba ucxouri valutiT. (SeniSvnebi: 1) am dros SeiZleba warmoiSvas dasabegri droebiTi sxvaoba an gamosaqviTi droebiTi sxvaoba; 2) Tu waroiqmneba dasabegri droebiTi sxvaoba, Sesabamisi gadavadebuli sagadasaxado valdebuleba unda aRiardes (ix. standartis punqti 41); 3) gadavadebuli gadasaxadi aRiricxeba mogebisa da zaralis angariSgebaSi, ix. punqti 58).

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hiperinflacia
18. arafuladi aqtivebis Rirebulebis gadaangariSeba (indeqsaciis gziT) xdeba mimdinare kursis mixedviT balansis Sedgenis TariRisTvis (ix. bass 29 `finansuri angariSgeba hiperinflaciuri ekonomikis pirobebSi~), magram ar xdeba ekvivalenturi koreqtireba dabegvris dros (SeniSvnebi: 1) gadavadebuli gadasaxadi aRiricxeba mogebisa da zaralis angariSgebaSi; 2) garda amisa, arafuladi aqtivebic eqvemdebareba gadafasebas. gadafasebasTan dakavSirebuli gadavadebuli gadasaxadi daericxeba sakuTar kapitals, xolo indeqsaciasTan dakavSirebuli gadavadebuli gadasaxadi daericxeba mogebisa da zaralis angariSgebas).

b. faqtorebi, romlebic iwvevs gamosaqviTi droebiTi sxvaobebis warmoSobas

yvela gamosaqviTi droebiTi sxvaoba warmoSobs gadavadebul sagadasaxado aqtivs, Tumca zogierTma gadavadebulma sagadasaxado aqtivma SesaZloa ar daakmayofilos 24-e punqtSi ganxiluli aRiarebis kriteriumebi.

operaciebi, romlebic gavlenas axdens mogebisa da zaralis angariSgebaze

1. sapensio uzrunvelyofis danaxarjebi gamoiqviTeba saaRricxvo mogebis gansazRvrisas, rogorc damqiraveblis mier gaweuli momsaxureba TanamSromelTaTvis. magram ar gamoiqviTeba sagadasaxado mogebis gaangariSebisas, sanam sawarmo ar gadaixdis am Tanxebs an Sesabamisad ar gadaricxavs sapensio fondSi (SeniSvna: anologiuri tipis gamosaqviTi droebiTi sxvaobebi warmoiSoba sxva xarjebisganac, rogoricaa produqciis sagarantio momsaxurebis xarjebi an procentebi, romelTa gamoqviTva sagadasaxado mogebis gansazRvrisas xdeba sakaso meTodiT). aqtivis mTliani akumulirebuli cveTis Tanxa finansuri angariSgebis mixedviT ufro metia, vidre is Tanxa, romelic balansis Sedgenis TariRisaTvis monawileobs sagadasaxado mogebis gansazRvraSi. balansis Sedgenis TariRamde sasaqonlo-materialuri faseulobis TviTRirebuleba gamoiqviTeba sabalanso mogebis gansazRvrisas, saqonlis an momsaxurebis mowodebis momentSi, magram sagadasaxado mogebis gaangariSebaSi igi gamoiqviTeba sakaso meTodis Sesabamisad (SeniSvna: rogorc ganmartebulia a) me-2 punqtSi, esec aris agreTve dasabegri droebiTi sxvaoba, romelic dakavSirebulia komerciul moTxovnebTan). sasaqonlo-materialuri faseulobebis romelime elementis neto sarealizacio Rirebuleba an ZiriTadi saSualebebis elementebis aRdgeniTi Rirebuleba ufro naklebia, vidre wina periodis sabalanso Rirebuleba, amitom sawarmo amcirebs aqtivis sabalanso Rirebulebas, magram ekvivalenturi koreqtireba dabegvris miznebisaTvis ar SeiZleba gakeTdes aqtivis gayidvamde. samecniero-kvleviT samuSaoebze gaweuli danaxarjebi (an sxva anologiuri tipis organizaciuli danaxarjebi) aRiarebuli iqneba xarjis saxiT sabalanso mogebis gansazRvrisTvis, magram miRebuli ar aris am xarjebis gamoqviTva sagadasaxado mogebis gaangariSebisas Semdgom saangariSgebo periodebamde. Sesabamisi gadavadebuli Semosavlis aRiareba xdeba balansSi, magram es Tanxa ukve CarTulia mimdinare da wina saangariSgebo periodebis sagadasaxado mogebis gaangariSebaSi. saxelmwifo granti, romelic balansSi wardgenilia gadavadebuli Semosavlis saxiT, ar daibegreba momaval saangariSgebo periodebSi (SeniSvna: 24-e punqti krZalavs Sesabamisi gadavadebuli sagadasaxado aqivis aRiarebas. agreTve ix. punqti 33).

2.

3.

4.

5.

6.

7.

realuri Rirebulebis koreqtireba da gadafaseba

8. moklevadiani investiciebi an finansuri instrumentebi aRiricxeba realuri RirebulebiT, romebasskf 233

bass 12 lic naklebia TviTRirebulebaze, magram sagadasaxado dabegvris mizniT ar xdeba ekvivalenturi koreqtireba.

sawarmoTa gaerTianeba da konsolidacia

9. sawarmoTa gaerTianebis dros, valdebulebis aRiareba xdeba realuri RirebulebiT, magram ar xdeba Sesabamisi xarjebis gamoqviTva sagadasaxado mogebis gaangariSebis Semdgom saangariSgebo periodebamde (SeniSvna: Sesabamisi gadavadebuli sagadasaxado aqtivi iwvevs gudvilis Semcirebas an im Tanxis zrdas, riTac myidveli sawarmos wili SeZenili sawarmos identificirebadi aqtivebis, valdebulebebisa da pirobiTi valdebulebebis neto realur RirebulebaSi aRemateba gaerTianebis Rirebulebas (ix. punqti 66)..

10. [amoRebulia]. 11. Sidajgufur operaciebTan dakavSirebuli ararealizebuli mogeba (auRiarebuli mogeba) gamoricxulia iseTi aqtivebis mimdinare sabalanso Rirebulebidan, rogoricaa: sasaqonlo-materialuri faseulobebi an ZiriTadi saSualebebi, magram dabegvris dros ar xdeba ekvivalenturi koreqtireba. 12. ucxour Svilobil sawarmoebSi, filialebSi, mekavSire sawarmoebsa da erTobliv saqmianobaSi investiciebze gavlenas axdens gasacvleli savaluto kursis cvlilebebi (SeniSvnebi: 1) am dros SeiZleba warmoiSvas dasabegri droebiTi sxvaoba an gamosaqviTi droebiTi sxvaoba; 2) punqti 44-e moiTxovs Sesabamisi gadavadebuli sagadasaxado aqtivis aRiarebas mxolod da mxolod im SemTxvevaSi, rodesac mosalodnelia, rom: a) droebiTi sxvaoba amoiwureba uaxloes momavalSi; da b) sagadasaxado mogeba sakmarisi iqneba droebiTi sxvaobis gamoyenebisaTvis).
13. sawarmo samuSao valutiT aRricxavs arafuladi aqtivebisa da valdebulebebis Rirebulebas,

magram sagadasaxado mogebis an sagadasaxado zaralis Tanxa ganisazRvreba gansxvavebuli valutiT (SeniSvnebi: 1) am dros SeiZleba warmoiSvas dasabegri droebiTi sxvaoba an gamosaqviTi droebiTi sxvaoba; 2) Tu warmoiSoba gamosaqviTi droebiTi sxvaoba, Sesabamisi gadavadebuli sagadasaxado aqtivis aRiareba xdeba maSin, Tu mosalodnelia sakmarisi sagadasaxado mogebis warmoqmna momavalSi (ix. punqti 41); da 3) gadavadebuli sagadasaxado aqtivi aRiricxeba mogebisa da zaralis finansur angariSgebaSi, ix. punqti 58).

g. SemTxvevebi, rodesac aqtivis an valdebulebis sabalanso Rirebuleba emTxveva mis sagadasaxado bazas
1. 2. 3. daricxuli xarjebi ukve gamoqviTulia sawarmos mimdinare sagadasaxado valdebulebidan mimdinare an gasul periodebSi. gadasaxdeli sesxi Sefasebulia Tavdapirvelad miRebuli TanxiT da es Tanxa igivea, rac sesxiT sargeblobis vadis bolos dasabrunebeli Tanxa. daricxuli xarjebi arasdros ar gamoiqviTeba dabegvris dros. 4. daricxuli Semosavali arasodes ar ibegreba.

234

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bass 12

danarTi 2
saCvenebeli gamoTvlebi da wardgena
es danarTi ar warmoadgens standartis nawils da gankuTvnilia mxolod standartis praqtikuli gamoyenebis TvalsaCinoebisaTvis. mogeba-zaralis angariSgebidan da balansidan magaliTebi emsaxureba qvemoT motanili sameurneo operaciebis gavlenas aRniSnul finansur angariSgebaze. isini ar Seesabameba buRaltruli aRricxvis sxva saerTaSoriso standartebiT gaTvaliswinebul asaxvasa da wardgenasTan dakavSirebul moTxovnebs. danarTSi ganxilul yvela magaliTSi igulisxmeba, rom sawarmos ar gaaCnia sxva raime operacia, miTiTebulis garda.

magaliTi 1-li cveTadi aqtivebi

sawarmo yidulobs 10.000 fe Rirebulebis danadgars da axdens mis amortizebas Tanabarzomieri daricxvis meTodiT, mTeli sasargeblo momsaxurebis vadis ganmavlobaSi, romelic udris 5 wels. sagadasaxado miznebisaTvis cveTis ganakveTi = 25 % Tanabarzomieri safuZveliT. SesaZlebelia sagadasaxado zaralis ukan gadaweva-gadanawileba 5 wliT sagadasaxado mogebaze. aTvlis wertilSi sawarmos sagadasaxado mogeba aris 5000 fe, sagadasaxado ganakveTi _ 40 %. sawarmo danadgaris sabalanso Rirebulebas amoiRebs misi gamoyenebis Sedegad warmoebuli saqonlis realizaciidan. Sesabamisad, sawarmos mimdinare sagadasaxado gaangariSebebi warimarTeba Semdegnairad: 1 2,000 2,500 (500) (200) weli 2 2,000 2,500 (500) (200) 3 2,000 2,500 (500) (200) 4 2,000 2,500 (500) (200) 5 2,000 0 2000 800

sagadasaxado Semosavali cveTa sagadasaxado miznebisaTvis sagadasaxado mogeba (sagadasaxado zarali) mimdinare sagadasaxado xarji (Semosavali) 40 %-iani ganakveTisaTvis

sawarmo aRiarebs mimdinare sagadasaxado aqtivs 1 _ 4 wlebis bolos, vinaidan igi amoiRebs sagadasaxado zaralis sargebels, aTvlis wertilis (0 wlis) sagadasaxado mogebasTan mimarTebaSi. danadgarTan dakavSirebulia droebiTi sxvaobebi. Sesabamisi gadavadebul sagadasaxado aqtivi da valdebuleba da gadavadebuli sagadasaxado xarji da Semosavali iqneba: weli 1 sabalanso Rirebuleba 8,000 sagadasaxado baza 7,500 dasabegri droebiTi sxvaoba 500 gadavadebuli sagadasaxado valdebulebis sawyisi naSTi 0 gadavadebuli sagadasaxado xarji (mogeba) 200 saboloo gadavadebuli sagadasaxado valdebuleba 200 2 6,000 5,000 1,000 200 200 400 3 4,000 2,500 1,500 400 200 600 4 2,000 0 2,000 600 200 800 5 0 0 0 800 (800) 0

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bass 12 sawarmo aRiarebs gadavadebul sagadasaxado valdebulebas 1 _ 4 wlebSi, vinaidan dasabegri droebiTi sxvaobis amowurva gamoiwvevs momdevno wlebSi sagadasaxado Semosavals. sawarmos mogebisa da zaralis angariSgebas eqneba Semdegi saxe: weli Semosavali cveTa mogeba gadasaxadis gadaxdamde mimdinare sagadasaxado xarji (Semosavali) gadavadebuli sagadasaxado xarji (Semosavali) sul: sagadasaxado xarji (Semosavali) saangariSgebo periodis wminda mogeba 1 2,000 2,000 0 (200) 200 0 0 2 3 2,000 2,000 2,000 2,000 0 0 (200) (200) 200 0 0 200 0 0 4 2,000 2,000 0 (200) 200 0 0 5 2,000 2,000 0 800 (800) 0 0

me-2 magaliTi _ gadavadebuli sagadasaxado aqtivebi da valdebulebebi magaliTi moicavs sawarmos or X5, X6 saangariSgebo wels. X5 wels arsebuli mogebidan gadasaxadis ganakveTi iyo 40 %. X6 wels ki _ 35 %. gaweuli usasyidlo daxmareba aRiarebulia xarjis saxiT maTi gacemisTanave da ar gamoiqviTeba dabegvris dros. X5 wels sawarmosaTvis cnobili gaxda, rom Sesabamisi organoebi apireben garkveuli RonisZiebis gatarebas sawarmos mimarT sajarimo sanqciis saxiT. miuxedavad imisa, rom X6 wlis dekembrisaTvis sanqcia jer kidev ar iyo gatarebuli sasamarTloSi, sawarmom valdebuleba aRiara X5 wels 700 fe-is odenobiT, romelic warmoadgens mis mier SesaZlo jarimis maqsimalur Sefasebas. jarimebis Tanxa ar gamoiqviTeba sagadasaxado miznebisaTvis. X2 wels sawarmom gaswia axali produqciis warmoebasTan dakavSirebuli danaxarjebi 1250 fe odenobiT. es danaxarjebi sagadasaxado miznebisaTvis gamoiqviTa X2 _ wels. saaRricxvo miznebisaTvis sawarmom moaxdina am danaxarjis kapitalizacia da gadawyvita misi amortizeba proporciul safuZvelze 5 wlis manZilze. 31/12/X4 ze am sacdel-sakonstruqtoro danaxarjebis narCeni (araamortizebuli) Rirebuleba udrida 500-s. X5 wels sawarmom Tavis muSakebTan xelSekruleba dado sapensio uzrunvelyofis Sesaxeb. am gegmasTan dakavSirebul danaxarjebs sawarmo aRiarebs xarjebis saxiT, rogorc daqiravebul TanamSromelTa momsaxurebis xarjebs. X5 da X6 wlebSi gadaxdili ar iqna sapensio uzrunvelyofis Tanxebi. sagadasaxado mogebis gansazRvrisas sapensio uzrunvelyofis xarjebi gamoiqviTeba mxolod maSin, rodesac realurad moxdeba pensiebis gacema. sawarmom gansazRvra, rom SesaZlebelia iseTi sagadasaxado mogebis warmoSoba, romelic sakmarisi iqneba nebismieri warmoSobili gadavadebuli sagadasaxado aqtivis gamosayeneblad. Senobebs cveTa ericxeba Tanabarzomier safuZvelze weliwadSi 5% saaRricxvo miznebisaTvis da 10 % sagadasaxado miznebisaTvis. satransporto saSualebas cveTa ericxeba Tanabarzomier safuZvelze 20 % saaRricxvo miznebisaTvis da 25 % sagadasaxado miznebisaTvis. cveTis wliuri Tanxa daricxulia saaRricxvo miznebisaTvis aqtivis SeZenis wels. 1 /1 / X6 wels Senobebi gadafasda 65.000 fe-amde da sawarmom gansazRvra, rom Senobis narCeni sasargeblo momsaxurebis vada aris 20 weli gadafasebis TariRidan. gadafaseba ar Seexo sagadasaxado mogebas X6 wels da sagadasaxado organoebma ar Seaswores Senobis sagadasaxado baza, am gadafasebis Sesabamisad. X6 wels sawarmom gadaitana 1.033 fe-is odenobis Tanxa gadafasebis rezervebis angariSidan gaunawilebeli mogebis angariSze. es aris Senobis realur cveTasa (3.250) da Senobis TviTRirebulebis safuZvelze gansazRvrul cveTas Soris (1.660, romelic miiReba 1/1/X6-is sabalanso Rirebulebis gayofiT narCeni sasargeblo 236 basskf

bass 12 momsaxurebis vadaze 20) 1590 fe-is odenobis sxvaobas gamoklebuli gadavadebuli gadasaxadi 557 fe-is odenobiT (ix. standartis 64-e punqti). mimdinare sagadasaxado xarji saaRricxvo mogeba emateba saaRricxvo cveTa gaweuli usasyidlo daxmareba jarima garemos daWuWyianebisaTvis produqciis sacdel-sakonstruqtoro danaxarjebi sapensio uzrunvelyofis danaxarjebi gamoiqviTeba cveTa sagadasaxado miznebisaTvis sagadasaxado mogeba mimdinare sagadasaxado xarji 40% ganakveTiT mimdinare sagadasaxado xarji 35% ganakveTiT X5 w. 8,775 4,800 500 700 250 2,000 17,025 (8,100) 8,925 3,570 X6 w. 8,740 8,250 350 250 1,000 18,590 (11,850) 6,740 2,359

ZiriTadi saSualebebis sabalanso Rirebulebebi TviTRirebuleba naSTi 31/12/X4w. damatebebi X5w. naSTi 31/12/X5w. arsebuli cveTis gauqmeba gadafasebis Sedegad 1/1/X6w. gadafaseba 1/1/X6w. naSTi 1/1/X6w. damatebebi X6w. akumulirebuli cveTa naSTi 31/12/X4w. cveTa X5w. naSTi 31/12/X5w. gadafaseba 1/1/X6w. naSTi 1/1/X6w. cveTa X6w. naSTi 31/12/X6 w. sabalanso Rirebuleba 31/12/X4w. 31/12/X5w. 31/12/X6w. Senoba 50,000 6,000 56,000 (22,800) 31,8000 65,000 65,000 5% 20,000 2,800 22,800 (22,800) 3,250 3,250 30,000 33,200 61.750 satransporto saSualebebi 10,000 10,000 10,000 15,000 25,000 20% 4,000 2,000 6,000 6,000 5,000 11,000 6,000 4,000 14,000 sul 60,000 6,000 66,000 (22,800) 31,800 75,000 15,000 90,000 24,000 4,800 28,800 (22,800) 6,000 8,250 14,250 36,000 37,200 75,750

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bass 12 ZiriTadi saSualebebis sagasaxado baza TviTRirebuleba Senoba satransporto saSualebebi naSTi 31/12/X4w. damatebebi X5w. naSTi 31/12/X5w. damatebebi X6w. naSTi 31/12/X6w. akumulirebuli cveTa naSTi 31/12/X4w. cveTa X5w. naSTi 31/12/X5w. cveTa X6w. naSTi 31/12/X6 w. sagadasaxado baza 31/12/X4w. 31/12/X5w. 31/12/X6w. 10,000 10,400 4,800 5,000 2,500 11,250 15,000 12,900 16,050 50,000 6,000 56,000 56,000 10% 40,000 5,600 45,600 5,600 51,200 10,000 15,000 25,000 25% 5,000 2,500 7,500 6,250 13,750 45,000 8,100 53,100 11,850 64,950 10,000 60,000 6,000 66,000 15,000 81,000 sul

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bass 12 gadavadebuli sagadasaxado aqtivebi, valdebulebebi da xarjebi 31/12/X4 w.-isTvis sabalanso sagadasaxado droebiTi Rirebuleba baza sxvaobebi 500 500 2,000 -

debitoruli davalianeba sasaqonlo-materialuri faseulobebi 2,000 sacdel-sakonstruqtoro samuSaoebze gaweuli danaxarjebi 500 investiciebi 33,000 ZiriTadi saSualebebi 36,000 sul aqtivebi 72,500 mimdinare wels gadasaxdeli mogebidan gadasaxadi 3,000 kreditoruli davalianeba 500 gadasaxdeli jarimebi sapensio uzrunvelyofis valdebuleba grZelvadiani valdebulebebi 20,000 gadavadebuli sagadasaxado valdebuleba 8,600 sul valdebulebebi 32,100 saaqcio kapitali 5,000 gadafasebis rezervi gaunawilebeli mogeba 34,900 sul valdebulebebi da sakuTari kapitali 72,000 droebiTi sxvaobebi gadavadebuli sagadasaxado valdebuleba 21,500(40%) gadavadebuli sagadasaxado aqtivi wminda gadavadebuli sagadasaxado valdebuleba

33,000 15,000 50,200 3,000 500 20,000 8,600 32,100 5,000 13,400 50,500

500 21,000 21,500 -

21,500 8,600 8,600

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bass 12 gadavadebuli sagadasaxado aqtivebi, valdebulebebi da xarjebi 31/12/X5 w.-isTvis sabalanso sagadasaxado Rirebuleba baza 500 500 2,000 2,000 33,000 12,900 48,400 3,570 500 700 12,470 9,020 26,265 5,000 17,135 48,400 22,550 9,820 (800) 9,020 (8,600) droebiTi sxvaobebi 250 24,300 24,550 (2,000) (2,000) -

debitoruli davalianeba sasaqonlo-materialuri faseulobebi sacdel-sakonstruqtoro samuSaoebze gaweuli danaxarjebi 250 investiciebi 33,000 ZiriTadi saSualebebi 37,200 sul aqtivebi 72,950 mimdinare wels gadasaxdeli mogebidan gadasaxadi 3,570 kreditoruli davalianeba 500 gadasaxdeli jarimebi 700 sapensio uzrunvelyofis valdebuleba 2,000 grZelvadiani valdebulebebi 12,470 gadavadebuli sagadasaxado valdebuleba 9,020 sul valdebulebebi 28,265 saaqcio kapitali 5,000 gadafasebis rezervi gaunawilebeli mogeba 39,685 sul valdebulebebi da sakuTari kapitali 72,950 droebiTi sxvaobebi gadavadebuli sagadasaxado valdebuleba 24,550(40%) gadavadebuli sagadasaxado aqtivi (2,000)(40%) wminda gadavadebuli sagadasaxado valdebuleba akldeba: sawyisi gadavadebuli sagadasaxado valdebuleba gadavadebuli sagadasaxado xarji (Semosavali), romelic dakavSirebulia droebiTi sxvaobis warmoSobasa da gauqmebasTan

420

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bass 12 gadavadebuli sagadasaxado aqtivebi, valdebulebebi da xarjebi 31/12/X6 w.-isTvis sabalanso sagadasaxado droebiTi Rirebuleba baza sxvaobebi 500 500 -

debitoruli davalianeba sasaqonlo-materialuri faseulobebi 2,000 2,000 sacdel-sakonstruqtoro samuSaoebze gaweuli danaxarjebi investiciebi 33,000 33,000 ZiriTadi saSualebebi 75,500 16,050 sul aqtivebi 111,250 51,550 mimdinare wels gadasaxdeli mogebidan gadasaxadi 2,359 2,359 kreditoruli davalianeba 500 500 gadasaxdeli jarimebi 700 700 sapensio uzrunvelyofis valdebuleba 3,000 grZelvadiani valdebulebebi 12,805 12,805 gadavadebuli sagadasaxado valdebuleba 19,845 19,845 sul valdebulebebi 39,209 36,209 saaqcio kapitali 5,000 5,000 gadafasebis rezervi 19,637 gaunawilebeli mogeba 47,404 10,341 sul valdebulebebi da sakuTari kapitali 111,250 51,550 droebiTi sxvaobebi gadavadebuli sagadasaxado valdebuleba 59,700 (35%) gadavadebuli sagadasaxado aqtivi (3,000) (35%) wminda gadavadebuli sagadasaxado valdebuleba akldeba: sawyisi gadavadebuli sagadasaxado valdebuleba Tavdapirvelad aRiarebuli gadavadebuli sagadasaxado valdebulebis Sesworeba, romelic gamowveulia sagadasaxado ganakveTis SemcirebiT 22,500 (35%) gadavadebuli gadasaxadi, romelic miekuTvneba xelaxali Sefasebis namats 31,800 (35%) gadavadebuli sagadasaxado xarji (Semosavali), romelic dakavSirebulia droebiTi sxvaobis warmoSobasa da gauqmebasTan

59,700 59,700 (3,000) (3,000) -

56,700 9,820 (1,050) 19,845 (9,020)

1,127 (11,130)

822

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bass 12

sanimuSo ganmartebiTi danarTi winamdebare standartiT moiTxoveba Semdegi Tanxebis ganmarteba: sagadasaxado xarjis (Semosavlis) mTavari komponentebi (punqti 79) X5 X6 mimdinare sagadasaxado xarji 3,570 2,359 droebiTi sxvaobebis Tavdapirvel warmoqmnasTan da gauqmebasTan dakavSirebuli gadavadebuli sagadasaxado xarji 420 822 sagadasaxado ganakveTis SemcirebiT gamowveuli gadavadebuli sagadasaxado xarji (Semosavali) (1,127) sagadasaxado xarji 3,990 2,054
sakuTari kapitalis kreditSi asaxuli mimdinare da gadavadebuli gadasaxadebis jami (punqti 81 a)) Senobis gadafasebasTan dakavSirebuli gadavadebuli gadasaxadi (11,130)

garda amisa, 557 fe-is odenobis gadavadebuli gadasaxadi X6-wels gaunawilebeli mogebis angariSidan gadavadda gadafasebis rezervis angariSze. es gatareba ukavSirdeba Senobis faqtobriv cveTasa da Senobis TviTRirebulebaze dayrdnobiT gamoTvlil ekvivalentur cveTas Soris arsebul sxvaobas. sagadasaxado xarjsa da sabalanso mogebas Soris kavSiris ganmarteba (punqti 81 g)) winamdebare standartiT daSvebulia sagadasaxado xarjsa da sabalanso mogebas Soris kavSiris ganmartebis ori alternatiuli meTodi. qvemoT ganxilulia orive meTodi: I. ricxobrivi Tanafardoba sagadasaxado xarjsa da sabalanso mogebisa da gamoyenebuli sagadasaxado ganakveTis namravls Soris unda aixsnas imis mixedviT, Tu rogor iqna gamoTvlili gamoyenebuli sagadasaxado ganakveTi. sabalanso mogeba gadasaxadis Tanxa gamoyenebuli 35 % (X5: 40 %) sagadasaxado ganakveTiT 3,510 gamouqviTavi danaxarjebis sagadasaxado Sedegi sagadasaxado mogebis gansazRvrisas: gaweuli usasyidlo daxmareba 200 garemos dabinZurebis jarimebi 280 Tavdapirveli gadavadebuli gadasaxadebis Semcireba, rac gamowveulia sagadasaxado ganakveTebis SemcirebiT _ sagadasaxado xarji 3,990 X5 w. 8,775 X6 w. 8,740 3,059

122 _

(1,127) 2,054

gamoyenebuli sagadasaxado ganakveTi aris erovnuli sagadasaxado ganakveTis 30 % (X5: 35 %) da adgilobrivi 5 %-iani sagadasaxado ganakveTis agregirebuli maCvenebeli. II. saSualo saboloo sagadasaxado ganakveTsa da gamoyenebul sagadasaxado ganakveTs Soris ricxobrivi Tanafardobis regulirebis ganmarteba imis mixedviT unda moxdes, Tu rogor iqna gamoTvlili gamoyenebuli sagadasaxado ganakveTi.

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gamoyenebuli sagadasaxado ganakveTi gamouqviTavi xarjebis sagadasaxado Sedegi sagadasaxado mogebis gansazRvrisas: gaweuli usasyidlo daxmareba garemos dabinZurebis jarimebi Tavdapirvel gadavadebuli gadasaxadebis Rirebulebaze sagadasaxado ganakveTis Semcirebis gavlena saSualo saboloo sagadasaxado ganakveTi (sagadasaxado xarji gayofili mogebaze gadasaxadebiT dabegvramde)

2.3 3.2

1.4 _

(12.9)

45.5

23.5

gamoyenebuli sagadasaxado ganakveTi aris erovnuli sagadasaxado ganakveTis 30 % (X5: 35 %) da adgilobrivi 5 %-iani sagadasaxado ganakveTis agregirebuli maCvenebeli.

gamoyenebuli sagadasaxado ganakveTebis cvlilebebis ganmarteba wina saangariSgebo periodTan SedarebiT (punqti 81 d) X6 wels saxelmwifom Seamcira mogebidan gadasaxadis ganakveTi 35 %-idan 30 %-amde. rac Seexeba droebiTi sxvaobebis, gamouyenebeli sagadasaxado zaralisa da gamouyenebeli sagadasaxado kreditis TiToeul saxeobas: I) yoveli saangariSgebo periodisaTvis balansSi aRiarebuli gadavadebuli sagadasaxado aqtivebisa da valdebulebebis Tanxa; II) yoveli saangariSgebo periodisaTvis mogebisa da zaralis angariSgebaSi aRiarebuli gadavadebuli sagadasaxado Semosavlis an xarjis Tanxa. Tu es ar Cans balansSi aRiarebuli Tanxebis cvlilebidan (punqti 81 z)) daCqarebuli cveTa sagadasaxado miznebisaTvis sagadasaxado miznebisaTvis sakaso meTodiT daricxuli sapensio uzrunvelyofisa da sapensio socialuri uzrunvelyofis valdebulebebi wina periodebSi sagadasaxado mogebis gansazRvrisas ukve gamoqviTuli sacdelsakonstruqtoro samuSaoebze gaweuli danaxarjebi gadafaseba cveTis gamoqviTviT gadavadebuli sagadasaxado valdebuleba X5 w. 9,720 X6 w. 10,322

(800)

(1,050)

100 9,020

_ 10,573 19,845

(SeniSvna: gadavadebuli sagadasaxado Semosavlis an xarjis Tanxa, romelic aRiarebulia mogebisa da zaralis angariSgebaSi mimdinare wels balansSi Cans aRiarebuli Tanxebis cvlilebidan).

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bass 12 me-3 magaliTi sawarmoTa gaerTianeba X5 w. 1 ianvars A sawarmom SeiZina B sawarmos aqciebis 100 %, 600 fe-is TviTRirebulebiT. A sawarmo axdens gudvilis amortizebas 5 wlis ganmavlobaSi. gudvilis amortizebis Tanxa ar gamoiqviTeba sagadasaxado miznebisaTvis. A sawarmoze gavrcelebuli sagadasaxado kanoni gulisxmobs 30% sagadasaxado ganakveTs, xolo B sawarmoze vrceldeba 40%-iani sagadasaxado ganakveTi. A sawarmos mier Sesyiduli aqtivebisa da valdebulebebis (gadavadebuli sagadasaxado aqtivebis da valdebulebebis gamoklebiT) realuri Rirebuleba mocemulia qvemoT B sawarmoze gavrcelebuli sagadasaxado kanonis Tanaxmad sagadasaxado bazisa da Sesabamisi droebiTi sxvaobebis CvenebiT. SeZenis sagadasaxado TviTRirebuleba baza 270 155 210 210 174 124 (30) _ (120) (120) droebiTi sxvaobebi 115 _ 50 (30) _

ZiriTadi saSualebebi debitoruli davalianeba sasaqonlo-materialuri faseulobebi sapensio uzrunvelyofis valdebuleba kreditoruli davalianeba SeZenili aqtivebisa da valdebulebebis realuri Rirebuleba, gadavadebuli gadasaxadis gamoklebiT

504

369

135

sapensio uzrunvelyofis valdebulebidan warmoSobili gadavadebuli sagadasaxado aqtivi dabalansdeba gadavadebuli sagadasaxado valdebulebebiT, romlebic warmoiSva ZiriTadi saSualebebisa da sasaqonlo_materialuri faseulobebis safuZvelze (ixileT standartis 74-e punqti) B sawarmoze gavrcelebul sagadasaxado kanonmdeblobiT ar SeiZleba gudvilis Rirebulebis gamoqviTva. Sesabamisad, gudvilis sagadasaxado baza (sawarmo 2-is mixedviT) udris nuls. miuxedavad amisa, standartis me-15 punqtis mixedviT A sawarmo ar aRiarebs araviTar gadavadebul sagadasaxado valdebulebas dasabegri droebiTi sxvaobisaTvis, romelic B sawarmos mixedviT, dakavSirebulia gudvilTan. A sawarmos konsolidirebul finansur angariSgebaSi, B sawarmoSi investiciis sabalanso Rirebuleba Semdegnairad aris warmodgenili:

SeZenili aqtivebisa da valdebulebebis realuri Rirebuleba gadavadebuli gadasaxadis gamoklebiT gadavadebuli sagadasaxado valdebuleba (135-is 40 %) Sesyiduli aqtivebisa da valdebulebis realuri Rirebuleba gudvili (nulis toli cveTis gamoqviTviT) mimdinare sabalanso Rirebuleba

504 (54) 450 150 600

Sesyidvis TariRisTvis A sawarmos investiciis sagadasaxado baza (A sawarmoze gavrcelebuli sagadasaxado kanonmdeblobiT) B sawarmoSi udris 600 fe-s. Sesabamisad, araviTari droebiTi sxvaoba ar ukavSirdeba investicias, A sawarmoze gavrcelebuli sagadasaxado wesebis mixedviT.

244

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bass 12 X5 wlis ganmavlobaSi, B sawarmos sakuTari kapitali (SeZenis Rirebulebis realuri RirebulebiT Sesworebebis gaTvaliswinebiT) Semdegnairad Seicvala: X5 w. 1 ianvars X5 w. gaunawilebeli mogeba (wminda mogeba 150, minus gadasaxdeli dividendebi 80) X5 w. 31 dekembers 70 520 450

pirveli sawarmo aRiarebs warmoSobil valdebulebas yvela gadasaxdeli gadasaxadisaTvis, romelic vrceldeba 80 fe-is dividendebze.

X5 w. 31 dekembrisaTvis A sawarmo B sawarmoSi investiciis sabalanso Rirebuleba gadavadebuli misaRebi dividendebis gamoklebiT, aris Semdegi:

B sawarmos wminda aqtivebi gudvili (30 fe-is toli amortizaciis gamoqviTviT) sabalanso Rirebuleba

520 150 670

A sawarmos investiciasTan dakavSirebuli droebiTi sxvaoba udris 70 fe-s.es Tanxa udris SeZenis Semdgom mTlian gaunawilebel mogebas. Tu A sawarmom gadawyvita, rom uaxloes momavalSi ar gayidos investicia da B sawarmo ar gaanawilebs Tavis gaunawilebel mogebas uaxloes momavalSi, aRiarebuli ar iqneba A sawarmos B sawarmoSi investiciasTan dakavSirebuli araviTari gadavadebuli sagadasaxado valdebuleba (ix. punqti 39 da 40). SeniSneT, rom es gamonaklisi gamoyenebuli iqneboda mekavSire sawarmoSi investiciis dros mxolod im SemTxvevaSi, Tu arsebobs xelSekruleba, romelic moiTxovs mekavSire sawarmos mogebis gaunawileblobas uaxloes momavalSi (ix. punqti 42). A sawarmo aCvenebs da ganmartavs droebiTi sxvaobis (70 fe-is) odenobas, romlisTvisac ar xdeba raime gadavadebuli gadasaxadis aRiareba (ix. punqti 81v). Tu A sawarmo apirebs investiciis gayidvas, an B sawarmo apirebs Tavisi gaunawilebeli mogebis ganawilebas uaxloes momavalSi, A sawarmo aRiarebs gadavadebul sagadasaxado valdebulebas imis gaTvaliswinebiT, rom droebiTi sxvaoba amoiwureba. sagadasaxado ganakveTi asaxavs A sawarmos mier Tavisi investiciis sabalanso Rirebulebis amoRebis wess (ix. punqti 51). A sawarmo sakuTari kapitalis angariSze asaxavs gadavadebul gadasaxadebs imasTan dakavSirebiT, rom gadavadebuli gadasaxadi warmoiSoba finansuri angariSgebis gadaangariSebisas ucxouri valutidan erovnul valutaSi (ix. punqti 61). A sawarmo calke asaxavs da ganmartavs: a) b) gadavadebuli gadasaxadis odenobas, romelic pirdapir aisaxa kapitalis angariSis debetSi an kreditSi (punqti 81); da nebismieri darCenili droebiTi sxvaobis odenobas, romelic ar amoiwureba uaxloes momavalSi da romlisTvisac ar xdeba gadavadebuli gadasaxadis aRiareba (ix. punqti 81).

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bass 12 me-4 magaliTi rTuli finansuri instrumentebi sawarmom miiRo uprocento konvertirebadi sesxi 1.000 fe-is odenobiT X4 w. 31 dekembers, romelic gadasaxdelia nominaluri RirabulebiT X8 w. 1 ianvars. bass 32-is mixedviT sawarmo gansazRvravs mocemuli finansuri instrumentis komponentebisa da valdebulebebis elementebis asaxvas valdebulebebSi da kapitalis elementebs Sesabamisad sakuTar kapitalSi. sawarmo aRiarebs finansuri instrumentis valdebulebis komponents 751 fe-is odenobiT da kapitalis komponents _ 49 fe-is odenobiT. Sesabamisad, sawarmo aRiarebs gamoyenebul diskontirebis ganakveTs, rogorc saprocento xarjs wliuri 10%-iani ganakveTis saxiT da valdebulebis komponents wlis dasawyisSi. sagadasaxado kanonmdebloba ar iTvaliswinebs sesxis valdebulebis komponentze diskontirebis uflebas. sagadasaxado ganakveTi udris 40 %-s. valdebulebis komponentsa da warmoSobil gadavadebul sagadasaxado valdebulebasa da gadavadebul sagadasaxado xarjs da Semosavals Soris droebiTi sxvaobebia: wlebi X4 w. valdebulebis mimdinare sabalanso Rirebuleba sagadasaxado baza dasabegri droebiTi sxvaoba sawyisi gadavadebuli sagadasaxado valdebuleba 40%-iani ganakveTiT sakuTar kapitalze daricxuli gadatanili gadasaxadi gadavadebuli sagadasaxado xarji (Semosavali) saboloo gadavadebuli sagadasaxado valdebuleba 40 %-iani ganakveTis dros 751 1,000 249 _ 100 _ 100 X5 w. 826 1,000 174 100 _ (30) 70 X6 w. 909 1,000 91 70 _ (33) 37 X7 w. 1,000 1,000 _ 37 _ (37) _

rogorc standartis 23-e punqtSia ganmartebuli, X4 w. 31 dekembers sawarmo aRiarebs warmoSobil gadavadebul sagadasaxado valdebulebas konvertirebadi sesxis kapitalis komponentis Tavdapirveli mimdinare sabalanso Rirebulebis SesworebiT. Sesabamisad, am TariRisTvis aRiarebuli Tanxebia: valdebulebis komponenti gadavadebuli sagadasaxado valdebuleba kapitalis komponenti (249 100) 751 100 149 1,000

momdevno cvlilebebi gadavadebul sagadasaxado valdebulebaSi aRiarebuli iqneba mogebisa da zaralis angariSgebaSi sagadasaxado Semosavlis saxiT (ix. punqti 23). Sesabamisad, sawarmos mogebisa da zaralis angariSgebas eqneba Semdegi saxe: wlebi saprocento xarji (daricxuli diskontirebuli ganakveTi) gadavadebuli gadasaxadi (mogebidan) X4 w. _ _ _ X5 w. 75 (30) 45 X6 w. 83 (33) 50 X7 w. 91 (37) 54

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bass 12 me-5 magaliTi wilobrivi gadaxdebis sameurneo operaciebi fass 2-is wilobrivi gadaxda, Sesabamisad, sawarmom muSa-mosamsaxuris momsaxurebis moxmareba aRiara xarjad, romlis anazRaureba moxda aqciis ofcionebiT. sagadasaxado gamoqviTva xdeba mxolod aqciis ofcionebis gamoyenebis Semdeg, Tan im Tanxis odenobiT, romelic Seesabameba sawarmos ofcionebis sakuTar Rirebulebas ofcionebis gamoyenebis TariRisaTvis. rogorc winamdebare standartis 68b punqtSi aRiniSna, gansxvaveba dRemde muSa-mosamsaxureTagan miRebuli momsaxurebis sagadasaxado bazasa (romelic sagadasaxado kodeqsis Tanaxmad unda gamoiqviTos momaval saangariSgebo periodebSi) da nulovan sabalanso Rirebulebas Soris aris gamosaqviTi droebiTi sxvaoba, romelic iwvevs gadavadebuli sagadasaxado aqtivis warmoSobas. 68b punqti moiTxovs, rom Tu cnobili ar aris Tanxa, romelic sagadasaxado kanonmdeblobis Tanaxmad unda gamoiqviTos momaval saangariSgebo periodebSi, unda moxdes misi Sefaseba im informaciis safuZvelze, romelic arsebobs periodis bolos. Tu Tanxa, romelic sagadasaxado kanonmdeblobis Tanaxmad SeiZleba gamoiqviTos momaval saangariSgebo periodSi, damokidebulia momavalSi sawarmos aqciis fasze, gamosaqviTi droebiTi sxvaobis gazomva unda daefuZnos periodis bolos sawarmos aqciis fass. amitom, mocemul magaliTSi, momavali periodis sagadasaxado gamoqviTvis Sefaseba (da amdenad gadavadebuli sagadasaxado aqtivis gazomva) unda daefuZnos aqciis ofcionebis sakuTar Rirebulebas periodis bolos. rogorc winamdebare standartis 68g punqtSi aRiniSna, Tu sagadasaxado gamoqviTvis moculoba (an momavali periodisaTvis Sefasebuli sagadasaxado gamoqviTva) aRemateba Sesabamisi gadaxdebis kumulaciur xarjs, es miuTiTebs, rom sagadasaxado gamoqviTva ukavSirdeba ara marto gadaxdebis xarjs, aramed sakuTar kapitalsac. aseT SemTxvevaSi, punqti 68g moiTxovs, rom nameti, romelic dakavSirebulia mimdinare an gadavadebul gadasaxadTan, unda aisaxos sawarmos sakuTar kapitalSi.
sawarmos sagadasaxado ganakveTi aris 40%. aqciis ofcionebi gamoSvebul iqna X1 welis dasawyisSi, gacemul iqna X3 wlis bolos da gamoyenebul iqna X5 wlis bolos. monacemebi yovel saaRricxvo periodSi muSa-mosamsaxureTagan miRebuli da moxmarebuli momsaxurebis xarjad aRiarebis Sesaxeb, yoveli wlis bolos aunazRaurebeli aqciis ofcionebis raodenobis da maTi sakuTari Rirebulebis Sesaxeb mocemulia qvemoT:

X1 X2 X3 X4 X5

weli weli weli weli weli

muSa-mosamsaxureTa momsaxurebis xarjebi 188,000 185,000 190,000 0 0

wlis bolos aqciis ofcionebis raodenoba 50,000 45,000 40,000 40,000 40,000

aqciis ofcionis erTeulis sakuTari Rirebuleba 5 8 13 17 20

sawarmo aRiarebs gadavadebul sagadasaxado aqtivs da gadavadebul sagadasaxado Semosavals X1-X4 wlebSi da mimdinare sagadasaxado Semosavals Semdegi saxiT. X1 da X5 wlebSi gadavadebuli da mimdinare sagadasaxado Semosavlis nawilis aRiareba xdeba pirdapir sawarmos sakuTar kapitalSi, radgan Sefasebuli (da faqtobrivi) sagadasaxado gamoqviTva aRemateba gadaxdebis kumulaciur xarjs.

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bass 12 X1 weli gadavadebuli sagadasaxado aqtivi da gadavadebuli sagadasaxado Semosavali: (50,000X 5X1/3*X0.40)= 33,333

* muSa-mosamsaxureTagan miRebuli momsaxurebis sagadasaxado baza efuZneba aqciis ofcionebis sakuTar Rirebulebas da es gamoSvebuli ofcionebi ganekuTvneba sami wlis momsaxurebas. radgan dRemde mxolod erTi wlis manZilze iqna momsaxureba miRebuli, saWiroa aqciis ofcionis sakuTari Rirebulebis erT mesamedze gamravleba, raTa miviRoT X1 wels muSamosamsaxureTagan miRebuli momsaxurebis sagadasaxado baza. gadavadebuli sagadasaxado Semosavali mTlianad aisaxeba mogeba-zaralSi, radgan Sefasebuli momavali sagadasaxado gamoqviTva 83,333 (50,000X5X1/3) naklebia, vidre gadaxdebis kumulaciuri xarji 188,000 odenobiT. X2 weli gadavadebuli sagadasaxado aqtivi wlis bolos: (45,000X8X2/3X0.40)= gamovakloT gadavadebuli sagadasaxado aqtivi wlis dasawyisSi wlis gadavadebuli sagadasaxado Semosavali * es Tanxa Sedgeba Semdegi nawilebisagan: gadavadebuli sagadasaxado Semosavali droebiTi sxvaobidan wlis ganmavlobaSi muSa-mosamsaxureTagan miRebul samuSaos sagadasaxado bazasa (romelic sagadasaxado kodeqsis Tanaxmad unda gamoiqviTos momaval saangariSgebo periodebSi) da nulovan sabalanso Rirebulebas Soris: (45,000X8X1/3X0.40)= 48,000 96,000 (33,333) 62,667*

sagadasaxado Semosavali miRebuli wina wlebSi muSa-mosamsaxureTagan miRebuli samuSaos sagadasaxado bazis koreqtirebisagan: (a) sakuTari Rirebulebis zrda: (45,000X3X1/3X0.40) (b) ofcionebis raodenobis Semcireba: (5,000X5X1/3X0.40) wlis gadavadebuli Semosavali (3,333) 62,667 18,000

gadavadebuli sagadasaxado Semosavali mTlianad aisaxeba mogeba-zaralSi, radgan Sefasebuli momavali sagadasaxado gamoqviTva 240,000 (45,000X8X2/3) naklebia gadaxdebis kumulaciur xarjze 373,000 (188+185,000) odenobiT. X3 weli gadavadebuli sagadasaxado aqtivi wlis bolos: (40,000X13X0.40)= gamovakloT gadavadebuli sagadasaxado aqtivi wlis dasawyisSi wlis gadavadebuli sagadasaxado Semosavali 208,000 (96,000) 112,000

gadavadebuli sagadasaxado Semosavali mTlianad aisaxeba mogeba-zaralSi, radgan Sefasebuli momavali sagadasaxado gamoqviTva 520,000 (40,000X13) naklebia, vidre gadaxdebis kumulaciuri xarji 563,000 (188+185,000+190,000) odenobiT. 248 basskf

bass 12 X4 weli gadavadebuli sagadasaxado aqtivi wlis bolos: (40,000X17X0.40) = gamovakloT gadavadebuli sagadasaxado aqtivi wlis dasawyisSi wlis gadavadebuli sagadasaxado Semosavali 272,000 (208,000) 64,000

gadavadebuli sagadasaxado Semosavali nawilobriv aisaxeba mogeba-zaralSi da nawilobriv pirdapir sakuTar kapitalSi, kerZod: Sefasebuli momavali sagadasaxado gamoqviTva (40,000X17)= kumulaciuri gadaxdebis xarji sagadasaxado gamoqviTvis nameti wlis gadavadebuli sagadasaxado Semosavali pirdapir sakuTar kapitalSi asaxuli nameti (117,000X0.40)= X5 weli gadavadebuli sagadasaxado xarji (Sebrunebuli gadavadebuli sagadasaxado aqtivis ukugatareba) pirdapir sakuTar kapitalSi asaxuli Tanxa (Sebrunebuli pirdapir sakuTar kapitalSi asaxuli gadavadebuli sagadasaxado Semosavlis ukugatareba) 46,800 17,200 272,000 46,800 64,000 680,000 563,000 177,000

mogeba-zaralSi asaxuli Tanxa

225,200

mimdinare sagadasaxado Semosavali Sesrulebis dRes aqciis ofcionebis sakuTari Rirebulebis Sesabamisad (40,000X20X0.40) =

320,000

mogeba-zaralSi asaxuli Tanxa (563,000X0.40)= pirdapir sakuTar kapitalSi asaxuli Tanxa

225,200 94,800

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bass 12 reziume

mogeba-zarali

balansi

muSa-mosam- mimdinare gadavadebuli mTliani saga- sakuTari gadavadebusaxureTa sagadasaxa- sagadasaxado dasaxado kapitali li sagadasamomsaxurebis do xarji (Se- xarji (Semosa- xarji (Semoxado aqtivi xarjebi mosavali) vali) savali) X1 weli X2 weli X3 weli X4 weli X5 weli 188,000 185,000 190,000 0 0 0 0 0 0 (225,200) (33,333) (62,667) (112,000) (17,200) 225,200 (33,333) (62,667) (112,000) (17,200) 0 0 0 0 (46,800) 46,800 (94,800) jami 563,000 (225,200) 0 (225,200) (94,800) 0 33,333 96,000 208,000 272,000 0

250

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