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buRaltruli aRricxvis saerTaSoriso standartebi (bass)

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buRaltruli aRricxvis saerTaSoriso standarti 1 finansuri angariSgebis wardgena

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

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Sinaarsi
buRaltruli aRricxvis saerTaSoriso standarti 1 Sesavali punqtebi

finansuri angariSgebis wardgena

mizani 1 moqmedebis sfero finansuri angariSgebis mizani finansuri angariSgebis komponentebi ganmartebebi zogadi mimoxilva samarTliani wardgena da fass-Tan Sesabamisoba 13 _ 22 funqcionirebadi sawarmo daricxvis meTodi buRaltrul aRricxvaSi wardgenis ucvleloba arsebiToba da agregireba urTierTgadafarva informaciis Sesadarisoba struqtura da Sinaarsi Sesavali finansuri angariSgebis identificireba saangariSgebo periodi balansi moklevadiani da grZelvadiani muxlebi mimdinare aqtivebi moklevadiani valdebulebebi informacia, romelic unda aisaxos uSualod balansSi informacia, romelic aisaxeba uSualod balansSi an ganmartebiT SeniSvnebSi mogebisa da zaralis angariSgeba mogebis an zaralis periodi informacia, romelic aisaxeba uSualod mogebisa da zaralis angariSgebaSi informacia, romelic aisaxeba uSualod mogebisa da zaralis angariSgebaSi an ganmartebebSi cvlilebebi sakuTar kapitalSi fuladi saxsrebis moZraobis angariSgeba finansuri angariSgebis ganmartebiTi SeniSvnebi struqtura saaRricxvo politikis wardgena Sefasebis ganusazRvrelobis ZiriTadi wyaroebi sxva ganmartebebi standartis ZalaSi Sesvlis TariRi bass 1 is gauqmeba (gadasinjuli 1997) danarTi: Sesworebebi sxva dokumentaciaze sabWos mier bass 1-is damtkiceba daskvnis safuZveli miTiTebebi gamoyenebaze 2_ 6 7 8 _ 10 11 _ 12 13 _ 41

23 _ 24 25 _ 26 27 _ 28 29 _ 31 32 _ 35 36 _ 41 42 _ 126 42 _ 43 44 _ 48 49 _ 50 51 _ 77 51 _ 56 57 _ 59 60 _ 67 68 _ 73 74 _ 77 78 _ 95 78 _ 80 81 _ 85 86 _ 95 96 _ 101 102 103 _ 126 103 _ 107 108 _ 115 116 _ 124 125 _ 126 127 128

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Sesabamisobis cxrili

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buRaltruli aRricxvis saerTaSoriso standarti 1 ,,finansuri angariSgebis wardgena (bass 1) Camoyalibebulia 1 128 punqtebsa da danarTSi. yvela punqts Tanabari Zala aqvs, magram rCeba standartis bassk-is formatSi, romelic miRebul iqna basss-s mier. bass 1 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. buRaltruli aRricxvis saerTaSoriso standarti 1 `finansuri angariSgebis wardgena (bass 1) cvlis bass 1-s `finansuri angariSgebis wardgena (gadasinjulia 1997 wels). igi gamoiyeneba im wliuri finansuri angariSgebisaTvis, romelic moicavs 2005 wlis 1 ianvars an mis Semdgom dawyebul periodebs. sasurvelia bass 1-is adreuli gamoyeneba.

bass 1-is gadasinjvis mizezebi

S2. buRaltruli aRricxvis saerTaSoriso standartebis sabWom winamdebare bass 1 gadasinja `buRaltruli aRricxvis saerTaSoriso standartebis gaumjobesebis proeqtis farglebSi. es proeqti ganxorcielda im kiTxvebisa da kritikuli SeniSvnebis gaTvaliswinebiT, romlebic gamoiTqmeboda standartebis mimarT fasiani qaRaldebis maregulirebeli organoebis, profesionali buRaltrebisa da sxva dainteresebuli mxareebis mier. proeqtis miznebi iTvaliswinebda standartebSi arsebuli alternatiuli interpretaciebis, gameorebebisa da winaaRmdegobebis Semcirebas an sruliad aRmofxvras, aseve Tanxvedris sakiTxebis ganxilvasa da sxva aspeqtebis gaumjobesebas. bass 1-Tan dakavSirebiT sabWos mTavari amocanebi iyo: (a) uzrunveleyo iseTi safuZvlebis Seqmna, romlis mixedviTac sameurneo erTeuli SeZlebda Seefasebina, rogor waredgina samarTlianad sameurneo operaciebisa da sxva movlenebis Sedegebi da ganesazRvra, standartis an interpretaciis moTxovnebis dacva xom ar qmnida imdenad araswor warmodgenas, rom SeuZlebeli iyo samarTliani wardgenis uzrunvelyofa; (b) valdebulebebis moklevadian da grZelvadian valdebulebebad klasifikaciis kriteriumebi dafuZneboda balansis Sedgenis TariRisaTvis arsebul mdgomareobas; (g) Semosavlisa da xarjebis muxlebis gansakuTrebul muxlebad wardgenis akrZalva; (d) konkretuli ganmartebebis gansazRvra im gadawyvetilebebis Sesaxeb, romlebic sawarmos xelmZRvanelobam miiRo sameurneo erTeulis saaRricxvo politikis gamoyenebisas, im gadawyvetilebebis garda, romlebic gaangariSebebs (winaswar Sefasebebs) Seicavs da udides gavlenas axdens finansur angariSgebaSi aRiarebul Tanxebze; (e) konkretuli ganmartebebis gansazRvra, balansis Sedgenis TariRisaTvis gamoTvlil SefasebebTan dakavSirebuli ganusazRvrelobis ZiriTadi wyaroebis Sesaxeb, ris gamoc mniSvnelovani riski arsebobs, rom aqtivebisa da valdebulebebis sabalanso Rirebuleba momdevno finansuri wlis ganmavlobaSi mniSvnelovnad Seicvalos. S4. sabWos ar gadausinjia bass 1-iT gaTvaliswinebuli finansuri angariSgebis wardgenis fundamenturi midgoma.

S3.

cvlilebebi wina moTxovnebSi

S5. qvemoT aRwerilia ZiriTadi cvlilebebi bass 1-is wina versiasTan SedarebiT.

samarTliani wardgena da gadaxveva fass-idan S6. winamdebare standarti Seicavs samarTliani wardgenis mniSvnelobis ganmartebas da xazgasmiT aRniSnavs, rom finansuri angariSgebis saerTaSoriso standartebi (fass) miznad isaxavs iseTi finansuri angariSgebis SemuSavebas, romelic samarTlian wardgenas uzrunvelyofs. basskf 43

bass 1 S7. gansakuTrebul gamonaklis SemTxvevebSi, rodesac sawarmos xelmZRvaneloba gadawyvets, rom standartis an interpretaciis romelime moTxovnis Sesruleba imdenad araswor suraTs Seqmnis, rom `finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebiT finansuri angariSgebis gansazRvrul mizanTan winaaRmdegobaSi mova, sameurneo erTeuls standartiT moeTxoveba ar daakmayofilos es moTxovna, Tu amgvari gadaxveva akrZaluli ar aris Sesabamisi maregulirebeli safuZvlebiT. orive SemTxvevaSi, sameurneo erTeuls moeTxoveba garkveuli ganmartebebis gakeTeba finansuri angariSgebis SeniSvnebSi.

aqtivebisa da valdebulebebis klasifikacia S8. winamdebare standartiT sameurneo erTeuls moeTxoveba aqtivebisa da valdebulebebis wardgena maTi likvidobis mixedviT, Tuki likvidobis mixedviT wardgena iseT informacias gvawvdis, romelic saimedoa da ufro Sesabamisi, vidre moklevadiani/grZelvadiani klasifikaciis mixedviT wardgena. winamdebare standartiT moiTxoveba im valdebulebis moklevadian aqtivad asaxva, romelic umTavresad gasayidad aris gankuTvnili. winamdebare standartiT moiTxoveba iseTi finansuri aqtivis klasifikacia moklevadian valdebulebad, romelic balansis Sedgenis TariRidan Tormeti Tvis ganmavlobaSi unda daifaros, an romlis gadavadebis upirobo ufleba ar gaaCnia sameurneo erTeuls, balansis Sedgenis TariRidan sul mcire Tormeti Tvis Semdeg. aRniSnuli klasifikacia moiTxoveba im SemTxvevaSic, Tundac refinansirebis an valdebulebebis gadavadebis Sesaxeb grZelvadiani SeTanxmeba mTavrdebodes balansis Sedgenis TariRis Semdeg manam, sanam nebadarTuli iqneba finansuri angariSgebis wardgena (amgvari SeTanxmeba bass 10-is, `balansis Sedgenis TariRis Semdegi movlenebi, mixedviT ganmartebiT SeniSvnebSi kvalificirdeba rogorc balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlena). Tumca, es moTxovna gavlenas ar axdens valdebulebis moklevadian klasifikaciaze, rodesac sameurneo erTeuls arsebuli sesxis pirobebis mixedviT ufleba aqvs refinansireba moaxdinos an gadaavados valdebulebebi, sul mcire Tormeti TviT balansis Sedgenis TariRidan. zogierT SemTxvevaSi, grZelvadiani finansuri valdebulebis gadaxda eqvemdebareba moTxovnisTanave gadaxdas, Tu sameurneo erTeuli daarRvevs sasesxo xelSekrulebas balansis Sedgenis dRes an mis Sedgenamde. winamdebare standartiT moiTxoveba amgvari valdebulebis klasificireba moklevadian aqtivad balansis Sedgenis TariRisaTvis, Tundac balansis Sedgenis TariRamde da finansuri angariSgebis gamoqveynebis nebarTvamde sesxis gamcemi Tanxmdebodes, rom valdebulebis gadaxdas ar moiTxovs xelSekrulebis darRvevis SemTxvevaSi (amgvari SeTanxmeba bass 10-is, `balansis Sedgenis TariRis Semdegi movlenebi, mixedviT ganmartebiT SeniSvnebSi kvalificirdeba rogorc balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlena). Tumca, valdebuleba klasificirdeba rogorc moklevadiani, Tu sesxis gamcemi daTanxmda balansis Sedgenis TariRamde, rom gadavadebas uzrunvelyofda sul mcire Tormeti TviT balansis Sedgenis TariRis Semdeg. am konteqstSi gadavadebis periodi is periodia, rodesac sameurneo erTeuls SeuZlia gamoasworos darRveuli piroba, xolo sesxis gamcems ar SeuZlia moiTxovos valdebulebis dauyovnebeli gadaxda.

S9. S10.

S11.

wardgena da ganmartebiTi SeniSvnebi S12. winamdebare standartiT moiTxoveba SeniSvnebis saxiT Semdegi ganmartebebis gakeTeba: (a) im gadawyvetilebebis Sesaxeb (garda Sefasebebis Semcveli gadawyvetilebebisa, (ix. qvemoT punqti `b), romlebic sawarmos xelmZRvanelobam sameurneo erTeulis saaRricxvo politikis ganxorcielebisas miiRo da yvelaze did zegavlenas axdens finansur angariSgebaSi asaxul Tanxebze (mag., sawarmos xel-

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mZRvanelobis gadawyvetileba finansuri aqtivebis vesticiebad miCnevis Sesaxeb); da dafarvis vadamde flobil in-

(b) ZiriTadi samomavlo daSvebebis Sesaxeb, aseve sxva ZiriTadi wyaroebi Sefasebebis uzustobis Sesaxeb balansis Sedgenis TariRisaTvis, romlebsac mniSvnelovani riski gaaCnia arsebiTad Secvalos aqtivebisa da valdebulebebis sabalanso Rirebuleba momdevno finansuri wlis ganmavlobaSi. S13. amoRebul iqna winamdebare standartis wina versiiT gaTvaliswinebuli Semdegi informaciis ganmartebiTi moTxovnebi: (a) saoperacio saqmianobis Sedegebi da gansakuTrebuli muxlebi, romlebic asaxulia uSualod mogebisa da zaralis angariSgebaSi. winamdebare gadasinjuli standartiT nebadarTuli ar aris gansakuTrebuli muxlebis finansur angariSgebaSi asaxva; (b) sameurneo erTeulis daqiravebul momuSaveTa ricxovnoba. S14. winamdebare standarti Seicavs am dromde sxva standartebiT gaTvaliswinebul yvela moTxovnas uSualod balanssa da mogebisa da zaralis angariSgebaSi asasaxi muxlebis Sesaxeb. es muxlebia: (a) biologiuri aqtivebi; (b) valdebulebebi da aqtivebi mimdinare gadasaxadebisaTvis, gadavadebuli sagadasaxado valdebulebebi da gadavadebuli sagadasaxado aqtivebi; da (g) erTiani Tanxa, romelic Seicavs (i) dabegvris Semdgom mogebas an zarals Sewyvetili operaciebidan da (ii) dabegvris Semdgom Semosulobas an zarals, romelic aRiarebulia realuri Rirebulebis Sefasebis Sedegad da gamoklebulia aqtivebis an salikvidacio jgufis (jgufebis) gayidvis an gasvlis danaxarjebi, romelic Seadgens Sewyvetil operacias. sxva cvlilebebi S15. saaRricxvo politikis SerCevisa da gamoyenebis moTxovnebi gadatanil iqna gadasinjul bass-8-Si, `saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi. mocemuli periodis mogebisa an zaralis wardgenis moTxovnebi, romlebic adre Setanili iyo bass-8-Si, `saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi, gadmotanil iqna winamdebare standartSi. daemata terminis, arsebiTi, ganmarteba. winamdebare standartiT mocemuli periodis sameurneo erTeulis mogebis an zaralis asaxva moiTxoveba uSualod mogebisa da zaralis angariSgebaSi da am Tanxis ganawileba umciresobis wilisaTvis mikuTvnebad mogebas an zarals da saTavo sawarmos sakuTari kapitalis mflobelebis mogebas an zarals Soris. analogiuri moTxovna daemata sakuTar kapitalSi momxdari cvlilebebis angariSgebas. aRniSnuli ganawilebuli Tanxebi ar unda aisaxos rogorc Semosavlis an xarjis muxli.

S16.

S17. S18.

S.19. winamdebare standartiT aseve moiTxoveba mocemuli periodis mTliani mogebis an zaralis asaxva (maT Soris, uSualod sakuTar kapitalSi aRiarebuli Tanxebis) uSualod sakuTar kapitalSi momxdari cvlilebebis angariSgebaSi, sadac gancalkevebulad iqneba asaxuli saTavo sawarmos sakuTari kapitalis mflobelebsa da umciresobis wilze misakuTvnebeli Tanxebi.

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buRaltruli aRricxvis saerTaSoriso standarti finansuri angariSgebis wardgena

mizani
1. winamdebare standarti gansazRvravs saerTo daniSnulebis finansuri angariSgebis wardgenis ZiriTad safuZvlebs, rac uzrunvelyofs rogorc calkeuli sawarmos wina wlebis finansuri angariSgebis, aseve sxvadasxva sawarmos finansuri angariSgebis Sesadarisobas. am mizniT, standartSi ganxilulia finansuri angariSgebis wardgenis zogadi sakiTxebi, meToduri miTiTebebi finansuri angariSgebis struqturisa da Sinaarsis minimaluri moTxovnebis Sesaxeb. konkretuli movlenebisa da sameurneo operaciebis asaxvis, Sefasebisa da ganmartebiT SeniSvnebSi informaciis mowodebis wesebi ganxilulia sxva buRaltruli aRricxvis saerTaSoriso standartebSi.

moqmedebis sfero
2. winamdebare standarti gamoyenebul unda iqnes buRaltruli aRricxvis saerTaSoriso standartebis Sesabamisad momzadebuli, yvela saerTo daniSnulebis finansuri angariSgebis mosamzadeblad da warsadgenad. 3. saerTo daniSnulebis finansuri angariSgeba gankuTvnilia im momxmarebelTaTvis, visTvisac xelmisawvdomi ar aris maTi sainformacio moTxovnilebebis Sesaferisi specifikuri informaciis Semcveli angariSebi. saerTo daniSnulebis finansuri angariSgeba moicavs rogorc cal-calke warmodgenil monacemebs, aseve monacemebs, romlebic Tavmoyrilia iseT gamosaqveynebel dokumentSi, rogoricaa sawarmos saqmianobis wliuri angariSi an prospeqti. winamdebare standarti ar gamoiyeneba Semoklebuli Sualeduri finansuri angariSgebis struqturisa da Sinaarsis mimarT, romelic momzadebulia bass 34-is mixedviT ,,Sualeduri finansuri angariSgeba. Tumca, 13-41-e punqtebi gamoiyeneba amgvari finansuri angariSgebebisTvisac. standarti gankuTvnilia nebismieri sawarmosaTvis, miuxedavad imisa, amzadeben Tu ara isini konsolidirebul an individualur finansur angariSgebas, rogorc es gansazRvrulia bass 27-Si ,,konsolidirebuli da individualuri finansuri angariSgeba. 4. bass 30 ,,bankebisa da analogiuri dawesebulebebis finansuri angariSgebis ganmartebiTi SeniSvnebi akonkretebs damatebiT moTxovnebs bankebisa da analogiuri safinanso dawesebulebebisaTvis, romlebic SesabamisobaSia am standartis moTxovnebTan. 5. winamdebare standartSi gamoyenebuli terminologia misaRebia im sawarmoebisaTvis, romelTa saqmianobis mizani mogebis miRebaa, saxelmwifo seqtoris sawarmoTa CaTvliT. aramomgebian sawarmoebs, rogorc kerZo, aseve saxelmwifo seqtorSi da mTavrobaSi, romlebic Seecdebian aRniSnuli standartis gamoyenebas, SesaZloa dasWirdeT ganmartebiTi informaciis damateba, finansuri angariSgebis garkveuli muxlebis an TviT finansuri angariSgebis Sesaxeb. 6. analogiurad, sawarmoebs, romlebsac ar gaaCniaT sakuTari kapitali, rogorc es ganmartebulia bass 32-Si, ,,finansuri instrumentebi: ganmartebiTi SeniSvnebi da wardgena (mag: zogierTi erToblivi fondi) da sawarmoebs, romelTa saaqcio kapitali ar warmoadgens sakuTar kapitals (mag: zogierTi kooperatiuli sawarmo) SesaZloa dasWirdeT finansuri angariSgebis misadageba wevrebis an mflobelebis interesebTan.

finansuri angariSgebis mizani

7. finansuri angariSgeba aris sawarmos finansuri mdgomareobisa da misi saqmianobis finansuri Sedegebis struqturulad Camoyalibebuli suraTi. saerTo daniSnulebis finansuri angariSgebis mizania sawarmos finansuri mdgomareobis, misi saqmianobis fi46 basskf

bass 1
nansuri Sedegebisa da fuladi moZraobis Sesaxeb informaciis wardgena, romelic gamosadegia momxmarebelTa farTo wrisaTvis, ekonomikuri gadawyvetilebebis misaRebad. finansuri angariSgeba aseve gviCvenebs sawarmos xelmZRvanelobis mier maTTvis mindobili resursebis marTvis Sedegebs. am mizniT finansur angariSgebaSi mocemulia Semdegi saxis informacia: a) sawarmos aqtivebi; b) sawarmos valdebulebebi; g) sakuTari kapitali; d) Semosavlebi da danaxarjebi, mogeba-zarali; da e) cvlilebebi sakuTar kapitalSi v) sawarmos fuladi nakadebi. finansur angariSgebaSi asaxuli informacia, mis ganmartebiT SeniSvnebSi mocemul informaciasTan erTad, momxmarebels saSualebas aZlevs winaswar gansazRvros sawarmos fuladi saxsrebis moZraoba, kerZod maTi realuroba da drouloba.

finansuri angariSgebis komponentebi

8. finansuri angariSgebis sruli paketi moicavs:
a) balanss; b) mogebisa da zaralis angariSgebas; g) angariSgebas sakuTari kapitalis cvlilebebis Sesaxeb, romelic uzrunvelyofs informacias: I) sawarmos sakuTar kapitalSi momxdari nebismieri cvlilebis Sesaxeb; an II) sakuTari kapitalis cvlilebebis Sesaxeb, romlebic gamowveuli ar aris mesakuTreTa mier kapitalTan dakavSirebul sameurneo operaciebsa da maTTvis kapitalis ganawilebasTan; d) fuladi nakadebis angariSgebas; da e) SeniSvnebs, sadac mokled ganxilulia yvela mniSvnelovani saaRricxvo politika da sxva ganmartebiT SeniSvnebs.

9. mravali sawarmo, finansuri angariSgebis garda, waradgens xelmZRvanelobis mier momzadebul finansur mimoxilvas, romelSic aRwerili da axsnilia sawarmos saqmianobis finansuri Sedegebisa da finansuri mdgomareobis ZiriTadi sakiTxebi, agreTve ZiriTadi ganusazRvrelobebi, rasac adgili hqonda sawarmos saqmianobis procesSi. amgvar mimoxilvaSi SeiZleba aisaxos Semdegi sakiTxebi:
a) finansuri Sedegebis ganmsazRvreli mTavari faqtorebi, romlebic moicavs sawarmos saqmianobis garemo pirobebSi momxdar cvlilebebs, sawarmos reagirebas am cvlilebebis mimarT da maTi zemoqmedebis Sedegebs sawarmos saqmianobaze, investiciebis SenarCunebisa da efeqtianobis amaRlebis politikas, maT Soris dividendebis politikas; b) sawarmos dafinansebis wyaroebi da misi valdebulebebis sakuTar kapitalTan fardobis sasurveli (sawarmos mier dasaxuli) koeficienti; g) sawarmos resursebi, romlebic balansSi ar aisaxa, finansuri angariSgebis saerTaSoriso standartebis Sesabamisad.

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10. mravali sawarmo, finansuri angariSgebis garda, sxva saxis angariSgebasac waradgens, magaliTad, angariSgeba garemos dacvis sakiTxebze da damatebuli Rirebulebis Sesaxeb, gansakuTrebiT warmoebis im sferoebSi, sadac garemos faqtori arsebiTia an momxmarebelTa mniSvnelovani nawili sawarmos TanamSromlebi arian. finansuri angariSgebis garda, sxva wardgenili angariSebi da angariSgebebi scdeba finansuri angariSgebis saerTaSoriso standartebis moqmedebis sferos.

ganmartebebi
11. winamdebare standartSi terminebi gamoiyeneba Semdegi mniSvnelobiT:
SeuZlebeli _ moTxovnis Sesruleba SeuZlebelia maSin, roca sawarmos ar SeuZlia misi dakmayofileba yvela gonivruli mcdelobis miuxedavad. finansuri angariSgebis saerTaSoriso standartebi (fass) aris standartebi da interpretaciebi, romlebic miRebulia buRaltruli aRricxvis saerTaSoriso standartebis sabWos mier. moicavs:

a) finansuri angariSgebis saerTaSoriso standartebs; b)buRaltruli aRricxvis saerTaSoriso standartebs; g)finansuri angariSgebis interpretaciebis saerTaSoriso komitetis an yofili
interpretaciebis mudmivmoqmedi komitetis mier gamocemul interpretaciebs. arsebiTi _ aRricxvis elementebis gamotoveba an daSvebuli uzustoba arsebiTia, Tu isini individualurad an erTobliobaSi gavlenas axdens momxmareblis mier finansuri angariSgebis safuZvelze miRebul ekonomikur gadawyvetilebaze. arsebiToba damokidebulia aRricxvis elementebis gamotovebis an uzustobis sididesa da bunebaze, garemo pirobebis gaTvaliswinebiT. arsebiTobis ganmsazRvreli faqtori SesaZloa iyos elementebis sidide da buneba an orive erTad. ganmartebiTi SeniSvnebi warmoadgens damatebiT informacias, garda balansSi, mogeba-zaralis angariSgebaSi, sakuTari kapitalis cvlilebebis Sesaxeb angariSgebasa da fuladi nakadebis angariSgebaSi warmodgenili informaciisa. ganmartebiT SeniSvnebSi mocemulia finansuri angariSgebis muxlebis aRwera an gaSifvra, aseve im muxlebis Sesaxeb informacia, romlebic ar akmayofilebs finansur angariSgebaSi asaxvis kriteriumebs.

12. imis Sefasebisas, SeuZlia Tu ara Secdomas an uzustobas gavlena moaxdinos momxmarebelTa ekonomikur gadawyvetilebaze da, amgvarad, arsebiTia Tu ara, saWiroa gaanalizdes am momxmarebelTa tipebi. finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis 25-e muxli gansazRvravs: `iTvleba, rom momxmareblebs gaaCniaT biznesis, ekonomikuri qcevis, buRaltruli aRricxvis saTanado codna da informaciis miznobrivad Seswavlis survili~. maSasadame, Sefasebisas mxedvelobaSi unda iqnes miRebuli, Tu ra saxiT SeiZleba gavlenis moxdena am Tvisebebis mqone momxmareblis ekonomikur gadawyvetilebaze.

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zogadi mimoxilva
samarTliani wardgena da finansuri angariSgebis saerTaSoriso standartebTan Sesabamisoba
13. finansurma angariSgebam samarTlianad unda warmoadginos sawarmos finansuri mdgomareoba, saqmianobis finansuri Sedegebi da sawarmos fuladi saxsrebis moZraoba. samarTliani wardgena moiTxovs sameurneo operaciebis, movlenebisa da pirobebis keTilsindisierad asaxvas da maT Sesabamisobas aqtivebad, valdebulebebad, Semosavlebad da xarjebad aRiarebis kriteriumebTan, romlebic mocemulia finansuri angariSgebis momzadebisa da wardgenis struqturul safuZvlebSi. igulisxmeba, rom fass-is gamoyenebis Sedegad, saWiroebis SemTxvevaSi, damatebiT ganmartebebTan erTad, momzadebuli finansuri angariSgeba akmayofilebs samarTliani wardgenis kriteriumebs. 14. sawarmom, romlis finansuri angariSgeba momzadebulia fass-is mixedviT, es faqti naTlad da SezRudvebis gareSe unda aRniSnos ganmartebiT SeniSvnebSi. ar unda gacxaddes, rom finansuri angariSgeba Seesabameba fasss, Tu igi ar pasuxobs fass-is yvela moTxovnas. 15. faqtobrivad, nebismier SemTxvevaSi, finansuri angariSgebis samarTliani wardgena miiRweva saTanado fass-Tan SesabamisobiT. samarTliani wardgena aseve moiTxovs, rom sawarmom:
a) SearCios da gamoiyenos saaRricxvo politika bass 8-is Sesabamisad ,,saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi; bass 8-Si ierarqiulad aris mocemuli yvela avtoritetuli miTiTeba, romelsac xelmZRvaneloba ganixilavs romelime muxlTan dakavSirebuli konkretuli standartis an interpretaciis ararsebobis SemTxvevaSi; b) informacia imdagvarad waradginos (saaRricxvo politikasTan erTad), rom uzrunvelyofili iyos informaciis Sesabamisoba, saimedooba, Sesadarisoba da aRqmadoba; da g) uzrunvelyos damatebiTi ganmartebiTi informaciis miwodeba, rodesac fass-is moTxovnebi sakmarisi ar aris, raTa momxmarebelma aRiqvas calkeuli operaciisa Tu movlenis gavlena sawarmos finansur mdgomareobasa da finansur Sedegebze.

16. arasaTanadod SerCeuli saaRricxvo politikiT gamowveuli Secdomebis gasworeba ar SeiZleba gamoyenebuli saaRricxvo politikis ganmartebis, SeniSvnebis an sxva ganmartebiTi masalis saSualebiT. 17. ukiduresad iSviaT SemTxvevaSi, rodesac sawarmos xelmZRvaneloba daaskvnis, rom Sesabamisoba standartis an interpretaciis moTxovnebTan ewinaaRmdegeba struqturul safuZvlebSi mocemul finansuri angariSgebis mizans, sawarmom am konkretuli moTxovnidan unda gadauxvios me-18 punqtis Sesabamisad, Tu Sesabamisi maregulirebeli baza moiTxovs an sxvagvarad ar krZalavs aseT gadaxvevas. 18. rodesac sawarmo me-17 punqtis Sesabamisad, gadauxvevs standartis an interpretaciis moTxovnebs, man SeniSvnebSi unda aRniSnos:
a) xelmZRvanelobam daaskvna, rom finansuri angariSgeba samarTlianad asaxavs sawarmos finansur mdgomareobas, misi saqmianobis finansur Sedegebsa da fuladi saxsrebis moZraobas;

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bass 1 b) rom finansuri angariSgeba Seesabameba saTanado standartebsa da interpretaciebs, garda im SemTxvevisa, rodesac samarTliani wardgenis uzrunvelyofis mizniT, man gadauxvia konkretuli moTxovnidan; g) im standartis an interpretaciis saxelwodeba, romelsac sawarmom gadauxvia, am gadaxvevis arsi, romelic, Tavis mxriv, unda moicavdes standartis an interpretaciis mier moTxovnili midgomis aRweras, mizezis axsna, Tu ratom ar akmayofilebs es midgoma samarTliani wardgenis moTxovnebs mocemul konkretul situaciaSi da midgoma, romelic gamoyenebul iqna finansur angariSgebaSi; da d) yoveli wardgenili saangariSgebo periodisaTvis gadaxris finansuri gavlena finansuri angariSgebis TiToeul muxlze, romelic wardgenili iqneboda standartis moTxovnebis dacviT.

19. Tu sawarmom standartis an interpretaciis moTxovnas gadauxvia gasul periodSi da es gadaxveva gavlenas axdens mimdinare wlis angariSgebaSi mocemul cifrze, ganmartebiT SeniSvnebSi unda gakeTdes aRniSvna _ me-18 punqtis ,,g da ,,d punqtebis Sesabamisad. 20. me-19 punqti gamoiyeneba im SemTxvevaSi, roca sawarmom gasul periodSi gadauxvia standartis an interpretaciis moTxovnas aqtivebisa da valdebulebebis Sefasebis dros da es gadaxveva gavlenas axdens mimdinare periodis finansur angariSgebaSi aRiarebul aqtivebsa da valdebulebebSi momxdari cvlilebis Sefasebaze. 21. ukiduresad iSviaT SemTxvevaSi, rodesac sawarmos xelmZRvaneloba daaskvnis, rom Sesabamisoba standartis an interpretaciis moTxovnebTan ewinaaRmdegeba struqturul safuZvlebSi mocemuli finansuri angariSgebis mizans, magram maregulirebeli baza krZalavs misgan gadaxvevas, sawarmo valdebulia, yvela Rone ixmaros, raTa Seamciros amgvari Seusabamobis mcdarad aRqmis SesaZlebloba da ganmartebiT SeniSvnebSi unda aRniSnos:
a) im standartis an interpretaciis saxelwodeba, misi moTxovnis Tavisebureba da mizezi, ris gamoc xelmZRvanelobam gadawyvita, rom Sesabamisoba am moTxovnasTan konkretul SemTxvevaSi SecdomaSi Seiyvanda momxmarebels da igi ewinaaRmdegeba struqturul safuZvlebSi mocemul finansuri angariSgebis mizans; b) TiToeuli saangariSo periodisaTvis finansuri angariSgebis TiToeuli muxlis Sesworeba, romelTa Sesaxebac xelmZRvaneloba CaTvlis, rom aucilebelia maTi koreqtireba, raTa miRweul iqnes finansuri angariSgebis samarTliani wardgena.

22. 17-21-e punqtebis miznebisaTvis, informaciis romelime muxli ewinaaRmdegeba finansuri angariSgebis mizans, Tu is samarTlianad ar asaxavs sameurneo operaciebs, sxva movlenebsa da pirobebs. igulisxmeba, rom igi saTanadod ar aris warmodgenili an ar iqneba warmodgenili da sabolood gavlenas moaxdens finansuri angariSgebis momxmareblis ekonomikur gadawyvetilebaze. imis gansazRvrisas, standartis an interpretaciis ama Tu im moTxovnis Sesruleba ewinaaRmdegeba struqturul safuZvlebSi mocemul finansuri angariSgebis mizans, xelmZRvanelobam unda ganixilos:
a) ratom ver miiRweva finansuri angariSgebis mizani konkretul situaciaSi; b) rogor gansxvavdeba sawarmos konkretuli pirobebi im sawarmoTa pirobebisagan, romlebic SesabamisobaSi arian standartis an interpretaciis moTxovnebTan. Tu analogiur pirobebSi myofi sxva sawarmoebis finansuri angariSgeba Seesabameba standartis an interpretaciis moTxovnebs, arsebobs uaryofadi prezumfcia, rom mocemuli sawarmos Sesabamisoba aRniSnul moTxovnebTan SecdomaSi ar Seiyvans

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momxmarebels da winaaRmdegobaSi ar mova struqturul safuZvlebSi mocemul finansuri angariSgebis mizanTan.

funqcionirebadi sawarmo
23. sawarmos finansuri angariSgebis momzadebis procesSi, misma xelmZRvanelobam unda Seafasos, aqvs Tu ara sawarmos saqmianobis gagrZelebis unari. finansuri angariSgeba unda momzaddes sawarmos funqcionirebadobis principis gaTvaliswinebiT, im SemTxvevis garda, rodesac sawarmos xelmZRvanelobas ganzraxuli aqvs sawarmos likvidacia an saqmianobis Sewyveta, an Tu mas ara aqvs realuri arCevani, ase rom ar moiqces. Tu sawarmos xelmZRvanelobam icis amis Sesaxeb, man Sefasebis dros unda axsnas is arsebiTi movlenebi, rac eWvqveS ayenebs sawarmos Semdgomi funqcionirebis SesaZleblobas. Tu finansuri angariSgebis momzadebis procesSi gaTvaliswinebuli ar aris funqcionirebadobis principi, saWiroa am faqtis da agreTve im safuZvlebis ganmarteba SeniSvnebSi, ris mixedviTac momzadda finansuri angariSgeba. aseve miTiTebuli unda iyos mizezi, ris gamoc sawarmo ar SeiZleba CaiTvalos funqcionirebad sawarmod. 24. funqcionirebis unaris Sefasebisas, sawarmos xelmZRvaneloba iTvaliswinebs nebismier xelmisawvdom informacias sawarmos momavali saqmianobis Sesaxeb, romelic gulisxmobs balansis Sedgenis TariRidan sul mcire Tormet Tves. aRniSnuli faqtebis ganxilvis seriozuloba damokidebulia konkretul situaciaze. Tu sawarmo warsulSi momgebiani iyo da finansuri resursebi misTvis xelmisawvdomia, daskvna funqcionirebadobis Sesaxeb SesaZloa momzaddes detaluri analizis gareSe. sxva SemTxvevaSi, sawarmos funqcionirebadobis safuZveli realurad rom CaiTvalos, sawarmos xelmZRvanelobas SeiZleba mTeli rigi faqtorebis ganxilva dasWirdes, romlebic dakavSirebuli iqneba sawarmos mimdinare da mosalodnel momgebianobasTan, valebis dafarvis grafikebTan da dafinansebis SesaZlo wyaroebTan.

daricxvis meTodi buRaltrul aRricxvaSi

25. sawarmos finansuri angariSgeba unda momzaddes daricxvis meTodis gamoyenebiT, garda fuladi saxsrebis moZraobis Sesaxeb informaciisa. 26. buRaltrul aRricxvaSi daricxvis meTodis gamoyenebisas, aqtivebis, valdebulebebis, Semosavlebisa da xarjebis (finansuri angariSgebis elementebi) aRiareba xdeba maSin, roca isini daakmayofileben struqturul safuZvlebSi mocemul ganmartebasa da aRiarebis kriteriumebs.

wardgenis ucvleloba
27. finansur angariSgebaSi muxlebis klasifikacia da wardgenis forma unda SenarCundes yovel momdevno saangariSgebo periodSi, garda im SemTxvevisa, roca:
a) sawarmos saqmianobis Sinaarsi mniSvnelovnad icvleba an, rodesac finansuri angariSgebis mimoxilvidan Cans, rom sxvagvari wardgena an klasifikacia ufro metad Seesabameba bass 8-Si mocemul saaRricxvo politikis SerCevisa da gamoyenebis kriteriumebs; an b) standarti an interpretacia moiTxovs angariSgebaSi amgvar cvlilebas.

28. finansuri angariSgebis wardgena SesaZloa sxva saxiTac moxdes, Tu amis aucileblobas gvkarnaxobs romelime mniSvnelovani SeZena an gayidva, an finansuri angariSgebis wardgenis formis mimoxilva. sawarmo finansuri angariSgebis wardgenis formas mxolod im SemTxvevaSi cvlis, Tu Secvlili struqtura SemdgomSic ise iqneba gamoyenebuli, rom uaryofiT gavlenas ar iqoniebs Sesadarisobaze, an Tu aSkaraa alterbasskf 51

bass 1 natiuli wardgenis upiratesoba momxmareblis mier misi gamoyenebis TvalsazrisiT. angariSgebaSi aseTi cvlilebebis dros, sawarmo axdens Sesadarisi informaciis xelaxal klasifikacias 38-e da 39-e punqtebis mixedviT.

arsebiToba da agregireba
29. yvela arsebiTi muxli finansur angariSgebaSi wardgenil unda iqnes gancalkevebiT. araarsebiTi Tanxebi unda gaerTiandes funqciebis an Sinaarsis erTgvarovnebis mixedviT da saWiro ar aris maTi cal-calke wardgena. 30. finansur angariSgebaSi aisaxeba Sinaarsisa da funqciebis mixedviT dajgufebuli sameurneo operaciebis damuSavebis raodenobrivi Sedegebi. monacemTa agregirebisa da klasifikaciis saboloo stadia gulisxmobs dajgufebuli monacemebis wardgenas, romlebic saTanado muxlebis saxiT aisaxeba uSualod finansur angariSgebaSi an mis ganmartebiT SeniSvnebSi. Tu calke aRebuli romelime muxli araa arsebiTi, igi agregirdeba sxva muxlebTan da aisaxeba finansur angariSgebaSi an mis ganmartebiT SeniSvnebSi. naklebad arsebiTi muxli, romelzec ar moiTxoveba finansur angariSgebaSi calke muxlad asaxva, SesaZloa imdenad arsebiTi Sinaarsis mqone iyos, rom calke iqnes warmodgenili ganmartebiT SeniSvnebSi. 31. arsebiTobis principis Tanaxmad, buRaltruli aRricxvis saerTaSoriso standartebi ar iTvaliswinebs angariSgebaSi iseTi muxlebis asaxvas, romlebic ar aris arsebiTi.

urTierTgadafarva
32. ar SeiZleba aqtivebisa da valdebulebebis an xarjebisa da Semosavlebis urTierTgadafarva, Tu es ar moiTxoveba an daSvebuli ar aris romelime standartiT an interpretaciiT. 33. didi mniSvneloba aqvs imas, rom aqtivebi da valdebulebebi, Semosavlebi da xarjebi angariSgebaSi cal-calke iyos wardgenili. urTierTgadafarva mogebisa da zaralis angariSgebasa da balansSi informaciis momxmarebels mcire SesaZleblobas aZlevs imisaTvis, rom gaerkves ganxorcielebul operaciebSi, sxva movlenebsa da pirobebSi da Seafasos sawarmos fuladi saxsrebis moZraoba momavalSi (gamonaklisia is SemTxvevebi, rodesac urTierTgadafarva asaxavs operaciis an movlenis Sinaarss). aqtivebis Sefaseba SefasebiTi xasiaTis anaricxebis gareSe (magaliTad, sasaqonlo-materialur faseulobebze _ daZvelebiT gamowveuli fasdaklebebis anaricxebi, xolo misaReb moTxovnebze _ saeWvo valebis anaricxebi) ar aris urTierTgadafarva. 34. bass 18-Si, `amonagebi~, ganmartebulia cneba `amonagebi~. standartis Tanaxmad, amonagebis Sefaseba xdeba miRebuli an misaRebi Tanxebis realuri RirebulebiT, romelic moicavs yovelgvari fasnamatisa da savaWro daTmobebis Tanxebsac. sawarmo Cveulebrivi saqmianobis dros iseT operaciebsac axorcielebs, romlebsac ar moaqvs amonagebi, magram dakavSirebulia ZiriTadi amonagebis momtan saqmianobasTan. aseTi operaciebis Sedegebis wardgena maSin xdeba, rodesac saWiroa operaciebisa da movlenebis Sinaarsobrivi wardgena Semosavlebidan xarjebis gamoqviTvis gziT. magaliTad:
a) grZelvadiani aqtivebis, maT Soris investiciebisa da sawarmoo aqtivebis, realizaciidan miRebuli Semosulobis an zaralis wardgena xdeba aqtivis realizaciiT miRebuli Semosavlidan aqtivebis mimdinare sabalanso Rirebulebisa da maT realizaciasTan dakavSirebuli xarjebis gamoqviTviT; b) im anaricxebTan dakavSirebuli danaxarjebi, romlebic aRiarebulia bass 37iT, ,,anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi, ifareba mesame mxaresTan dadebuli sakontraqto pirobebis mixedviT (magaliTad, momwodeblis sagarantio xelSekruleba). aseTi danaxarjebi SesaZloa gamoiqviTos miRebuli anazRaurebidan. 52 basskf

bass 1 35. msgavsi operaciebis Sedegad warmoqmnili Semosuloba da zarali finansur angariSgebaSi aisaxeba gamoqviTvis principis safuZvelze, magaliTad, ucxouri valutis sakurso sxvaobiT miRebuli Semosuloba da zarali da vaWrobisaTvis gamiznul finansur instrumentebTan dakavSirebuli Semosuloba an zarali. Tumca, aseTi tipis Semosuloba da zarali angariSgebaSi cal-calke aisaxeba, Tu isini arsebiTia.

informaciis Sesadarisoba
36. Tu buRaltruli aRricxvis saerTaSoriso standartebiT sxva ram ar moiTxoveba, an ar aris nebadarTuli, gasuli periodis yvela ricxobrivi monacemis Sesabamisad, finansur angariSgebaSi unda aisaxos Sesadarisi informacia. es unda iyos TxrobiTi da aRwerilobiTi xasiaTis informacia, Tu amis gakeTeba aucilebelia mimdinare periodis finansuri angariSgebis ukeT gasagebad. 37. zogjer gasuli periodis finansur angariSgebaSi mocemuli TxrobiTi xasiaTis informacia mimdinare periodSic misaRebia. magaliTad, sasamarTlo davis detalebi, romlis Sedegic gaurkveveli iyo ukanaskneli balansis Sedgenis TariRisaTvis da mosalodneli Sedegi kvlav gaurkvevelia, mimdinare periodSic aisaxeba angariSgebis ganmartebiT SeniSvnebSi. momxmareblebisaTvis sainteresoa informacia ukanaskneli balansis momzadebisas arsebuli saeWvo viTarebisa da mis aRmosafxvrelad gadadgmuli garkveuli nabijebis Sesaxeb. 38. finansur angariSgebaSi muxlebis wardgenisa da klasifikaciis Secvlisas, xelaxla unda moxdes Sesadarisi Tanxebis klasifikaciac, garda im SemTxvevisa, rodesac es SeuZlebelia. Tu xdeba Sesadarisi Tanxebis reklasifikacia, sawarmom unda axsnas:
a) reklasifikaciis xasiaTi; b) yvela im muxlis an muxlebis jgufis saerTo Tanxa, romelTa reklasifikaciac moxda; g) reklasifikaciis mizezi.

39. rodesac Sesadarisi Tanxebis reklasifikaciis ganxorcieleba SeuZlebelia, sawarmom unda axsnas:
a) amis uSualo mizezi; b) im Sesworebebis xasiaTi, romlebic saWiro iqneboda im SemTxvevaSi, Tu moxdeboda Tanxebis reklasifikacia.

40. sxvadasxva periodis informaciis Sesadarisoba momxmarebels exmareba ekonomikuri gadawyvetilebebis miRebaSi, gansakuTrebiT im mxriv, rom prognozirebisaTvis iZleva aucilebeli finansuri informaciis tendenciebis Sefasebis saSualebas. zogierT SemTxvevaSi, SeuZlebelia romelime konkretuli wina periodis Sesadarisi informaciis reklasifikacia mimdinare periodTan Sesadarisobis misaRwevad. magaliTad, SesaZloa wina periodSi ver moxerxda monacemebis imgvarad Segroveba, romelic mogvcemda reklasifikaciis saSualebas da ganuxorcielebelic ki iyos informaciis xelaxali Seqmna. 41. bass 8 exeba Sesadarisi informaciis koreqtirebebs, romlebic aucilebelia sawarmos mier saaRricxvo politikis Secvlis an Secdomis gasworebisas.

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struqtura da Sinaarsi
Sesavali
42. winamdebare standarti garkveuli informaciis ganmartebas moiTxovs uSualod balansSi, mogeba-zaralis angariSgebasa da sakuTar kapitalSi cvlilebebis angariSgebaSi, xolo danarCeni muxlebis ganmartebas moiTxovs uSualod finansur angariSgebaSi an mis ganmartebiT SeniSvnebSi. fuladi nakadebis angariSgebis wardgenis moTxovnebi aRwerilia bass 7-Si. 43. winamdebare standartSi termini `ganmarteba~ gamoyenebulia am sityvis farTo mniSvnelobiT da moicavs, rogorc uSualod balansSi, mogeba-zaralis angariSgebaSi, sakuTar kapitalSi cvlilebebis angariSgebasa da fuladi nakadebis angariSgebaSi asaxul muxlebs, aseve finansuri angariSgebis ganmartebiT SeniSvnebSi asaxul muxlebs. ganmartebebis gakeTeba moTxovnilia aseve sxva standartebiTa Tu interpretaciebiT. Tu mocemuli an sxva romelime standartis an interpretaciis moTxovnebiT sxva ram ar aris gaTvaliswinebuli, aseTi ganmartebebi keTdeba uSualod balansSi, mogeba-zaralis angariSgebaSi, sakuTar kapitalSi cvlilebebis angariSgebasa da fuladi nakadebis moZraobis angariSgebaSi (saWiroebisamebr) an mis ganmartebiT SeniSvnebSi.

finansuri angariSgebis identificireba

44. finansuri angariSgeba gasagebad unda iyos identificirebuli da gamokveTili imave oficialur dokumentSi gamoqveynebuli sxva informaciisagan. 45. fass vrceldeba mxolod finansur angariSgebaze da ara sawarmos saqmianobis wliur angariSSi wardgenil sxva informaciaze an romelime sxva oficialur dokumentze, amitom momxmarebelma unda SeZlos fass-is safuZvelze momzadebuli informaciis garCeva sxva informaciisagan, romelic aseve saWiroa maTTvis, magram ar aris standartebis obieqti. 46. finansuri angariSgebis TiToeuli komponenti garkveviT unda iyos identificirebuli. garda amisa, angariSgebaSi TvalsaCinod unda iyos formulirebuli Semdegi informacia (saWiroebis SemTxvevaSi, warmodgenili informaciis saTanadod gagebis mizniT, SesaZlebelia informaciis gameoreba):
a) sawarmos dasaxeleba an sxva saidentifikacio monacemebi da wina balansis Sedgenis TariRis Semdgom am informaciaSi momxdari nebismieri cvlileba; b) warmodgenili informacia erT sawarmos exeba Tu sawarmoTaA jgufs; g) balansis Sedgenis TariRi an finansur angariSgebaSi asaxuli periodi, romelic Seesabameba finansuri angariSgebis Sesabamis komponents; d) saangariSgebo valuta, rogorc es gansazRvrulia bass 21-Si ,,ucxouri valutis kursis cvlilebiT gamowveuli Sedegebi; da e) finansur angariSgebaSi wardgenili ricxvebis sizustis xarisxi.

47. 46-e punqtSi mocemuli moTxovnebis dakmayofilebis mizniT, finansuri angariSgebis gverdebi dasaTaurebulia. Semoklebuli saTaurebi aqvs finansuri angariSgebis TiToeul gverdze ganlagebul svetebs. amgvari informaciis wardgenis saukeTeso gzis dasadgenad, saWiroa gadawyvetilebis miReba. magaliTad, rodesac finansuri angariSgebis wakiTxva xdeba eleqtronuli versiiT, SesaZloa ar iqnes gamoyenebuli finansuri angariSgebis wardgena calkeuli gverdebis mixedviT. aseT SemTxvevaSi sakmarisi iqneba zemoT naxsenebi punqtebis ubralod CamoTvla, finansuri angariSgebis informaciis saTanadod gasagebad.
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bass 1 48. xSirad finansuri angariSgeba ufro gasagebi xdeba, rodesac ricxvebi damrgvalebulia da Sesabamisi valuta aTasebSi an milionebSia gamosaxuli. es misaRebia, radgan sizuste axsnilia angariSgebaSi da arc arsebiTi informacia ikargeba.

saangariSgebo periodi
49. finansuri angariSgebis wardgena unda moxdes weliwadSi erTxel mainc. gamonaklis SemTxvevebSi, rodesac icvleba sawarmos balansis Sedgenis TariRi da wliuri finansuri angariSgebis wardgena xdeba erT weliwadze nakleb an met droSi, finansur angariSgebaSi asaxul periodTan erTad, sawarmom finansur angariSgebas unda daurTos damatebiTi ganmartebebi:
a) mizezi, ratom aris miTiTebuli angariSgebaSi erTi weliwadisagan gansxvavebuli periodi; da b) faqti, rom mogebisa da zaralis angariSgebis, sakuTar kapitalSi cvlilebebis angariSgebisa da fuladi nakadebis angariSgebis Sesadarisi Tanxebi da masTan dakavSirebuli ganmartebiTi SeniSvnebi ar aris Sesadarisi.

50. rogorc wesi, finansuri angariSgeba sistematurad, yovel wels mzaddeba. Tumca, zogierTi sawarmo, praqtikuli miznebidan gamomdinare, amjobinebs, rom angariSgeba awarmoos 52 kviriani periodiT. winamdebare standartSi amgvari praqtika calke ar aris ganxiluli, radgan aseTi principiT momzadebuli finansuri angariSgeba arsebiTad ar gansxvavdeba yovelwliurad momzadebuli angariSgebisagan.

balansi
mimdinare da grZelvadiani muxlebi

51. yovelma sawarmom balansSi gancalkevebulad unda asaxos grZelvadiani da mimdinare aqtivebi da valdebulebebi, winamdebare standartis 57-e da 67-e muxlebis Sesabamisad, garda im SemTxvevisa, rodesac wardgena xdeba likvidobis mixedviT, radgan am SemTxvevaSi warmodgenili informacia ufro saimedo da Sesabamisia. roca amgvari gamonaklisi arsebobs, maSin yvela aqtivisa da valdebulebis wardgena likvidobis mixedviT unda moxdes. 52. nebismieri meTodis SerCevisas, sawarmo valdebulia aqtivebisa da valdebulebebis TiToeuli muxlisaTvis, romelic aerTianebs Tanxebs, romelTa miReba an dafarva mosalodnelia balansis Sedgenis TariRidan Tormet Tvemde (a) da Tormeti Tvis Semdeg (b), ganmartebiT SeniSvnebSi asaxos Tanxebi, romelTa miReba an gadaxda mosalodnelia Tormeti Tvis Semdeg. 53. rodesac sawarmo saqonlisa da momsaxurebis miwodebas axorcielebs zustad gansazRvrul sawarmoo ciklSi, grZelvadiani da mimdinare aqtivebisa da valdebulebebis calcalke klasificireba da balansSi asaxva sasargebloa imiT, rom calke gamoyofs neto aqtivebs, romlebic mudmivad imyofeba mimoqcevis procesSi sabrunavi kapitalis saxiT, im neto aqtivebisagan, romlebsac sawarmo iyenebs grZelvadiani saqmianobisaTvis. amasTan, aSkarad gamoikveTeba is aqtivebi, romelTaAgamoyenebac ivaraudeba mocemul sawarmoo ciklSi da is valdebulebebi, romlebic undaAdaifaros imave periodSi. 54. zogierTi sawarmosaTvis, rogoricaa, magaliTad, safinanso dawesebulebebi, aqtivebisa da valdebulebebis asaxva zrdadi an klebadi likvidobis mixedviT ufro sando da saWiro informacias warmoadgens, vidre mimdinare da grZelvadiani niSnis mixedviT asaxva. es gamowveulia imiT, rom sawarmo mkafiod gansazRvrul saoperacio ciklSi ar axorcielebs saqonlisa da momsaxurebis miwodebas.

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55. 51-e punqtis Sesabamisad, sawarmos SeuZlia zogierTi aqtivi da valdebuleba warmoadginos mimdinare da grZelvadiani klasifikaciiT da zogierTi _ likvidobis mixedviT, Tu amgvari warmodgena ufro saimedo da Sesabamis informacias iZleva. aseTi kombinirebuli angariSgebis saWiroeba warmoiqmneba im SemTxvevaSi, roca sawarmo sxvadasxva saxis operacias axorcielebs. 56. informacia aqtivebisa da valdebulebebis gadaxdis vadebis Sesaxeb sasargebloa sawarmos likvidobisa da gadaxdisunarianobis Sesafaseblad. bass 32 moiTxovs finansuri aqtivebisa da valdebulebebis ganaRdebis vadebis asaxvas. finansuri aqtivebi moicavs vaWrobidan da sxva saqmianobidan misaReb moTxovnebs, xolo finansuri valdebulebebi _ vaWrobidan da sxva saqmianobidan warmoSobil gadasaxdelebs. aseve sasargebloa informacia iseTi arafuladi aqtivebisa da valdebulebebis miRebisa da dafarvis vadebis Sesaxeb, rogoricaa sasaqonlo-materialuri faseulobebi da maragi, ganurCevlad imisa, klasificirebulia Tu ara aqtivebi da valdebulebebi moklevadian da grZelvadian aqtivebad da valdebulebebad. magaliTad, sawarmo ganmartebiT SeniSvnebSi asaxavs im sasaqonlo-materialuri faseulobebis Rirebulebas, romlis amoReba mosalodnelia balansis Sedgenis TariRidan Tormeti Tvis Semdeg.
mimdinare aqtivebi

57. aqtivi CaiTvleba mimdinare aqtivad, Tu is akmayofilebs romelime Semdeg pirobas:

a) navaraudevia misi realizacia, an aqtivi gamiznulia gasayidad an moxmarebisaTvis Cveulebrivi sawarmoo ciklis ganmavlobaSi; b) ZiriTadad, gamoiyeneba savaWro daniSnulebiT; g) mosalodnelia maTi realizeba balansis Sedgenis TariRidan Tormeti Tvis ganmavlobaSi; d) aris fuladi saxsrebi an misi ekvivalentebi (gansazRvruli bass 7-iT ,,fuladi nakadebis angariSgeba), garda im SemTxvevisa, rodesac maTi gadacvla an valdebulebis dafarva SezRudulia balansis Sedgenis TariRidan Tormeti Tvis ganmavalobaSi. yvela sxva aqtivi unda miekuTvnos grZelvadian aqtivebs.

58. winamdebare standartSi cneba `grZelvadiani aqtivebi~ moicavs yvela grZelvadian materialur, aramaterialur da finansur aqtivs, romlebic gamoiyeneba grZelvadiani daniSnulebiT. akrZaluli ar aris alternatiuli klasifikaciis gamoyeneba, Tuki is mkafiod da naTlad aris Camoyalibebuli. 59. sawarmoo cikli moicavs drois im monakveTs, romelic iwyeba warmoebisaTvis saWiro nedleulisa da masalebis SeZeniT da mTavrdeba mza produqciis gacvliT naRd fulze an fulis ekvivalentze. roca sawarmos saoperacio cikli zustad ar aris gansazRvruli, igulisxmeba, rom igi Seadgens Tormet Tves. mimdinare aqtivebi moicavs aqtivebs (rogoricaa sasaqonlo-materialuri faseulobebi da savaWro moTxovnebi), romlebic gayiduli, moxmarebuli an realizebulia, rogorc sawarmoo procesis normaluri ciklis Semadgeneli nawili, im SemTxvevaSic ki, rodesac maTi gasxviseba mosalodneli ar aris balansis Sedgenis TariRidan 12 TveSi. mimdinare aqtivebi aseve moicavs aqtivebs, romlebic uSualod gankuTvnilia savaWro miznebisTvis (am kategoriis SigniT finansuri aqtivebi klasificirebulia rogorc gasayidad gamiznuli bass 39-is, ,,finansuri instrumentebi: aRiareba da Sefaseba, mixedviT) da grZelvadiani finansuri aqtivebis mimdinare nawils.
moklevadiani valdebulebebi

60. valdebuleba CaiTvleba moklevadian valdebulebad, Tu is akmayofilebs romelime Semdeg pirobas:

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a) misi dafarva mosalodnelia Cveulebrivi sawarmoo ciklis ganmavlobaSi; b) ZiriTadad, gamoiyeneba savaWro daniSnulebiT; g) unda daifaros balansis Sedgenis TariRidan 12 Tvis ganmavlobaSi; an d) sawarmos ar gaaCnia valdebulebis dafarvis gadavadebis upirobo ufleba, balansis Sedgenis TariRidan sul cota 12 Tvis ganmavlobaSi. yvela sxva valdebuleba iTvleba grZelvadian valdebulebad.

61. moklevadiani valdebulebebi iseve iyofa kategoriebad, rogorc mimdinare aqtivebi. zogierTi moklevadiani valdebuleba, rogoricaa savaWro valdebulebebi, daricxvebi TanamSromlebisaTvis da sxva sawarmoo xarjebi Seadgens sabrunavi kapitalis nawils, romelic gamoiyeneba sawarmos saqmianobis Cveulebriv ciklSi. aseTi muxlebi moklevadian valdebulebad klasificirdeba im SemTxvevaSic ki, rodesac isini unda daifaros balansis Sedgenis TariRidan 12 Tvis Semdeg. roca sawarmos saoperacio cikli ar aris zustad gansazRvruli, igulisxmeba, rom igi Seadgens Tormet Tves. 62. zogierTi moklevadiani valdebuleba ar warmoadgens mimdinare sawarmoo ciklis nawils, magram maTi gadaxda gaTvaliswinebulia balansis Sedgenis TariRidan 12 Tvis ganmavlobaSi an, ZiriTadad, gamoiyeneba savaWro daniSnulebiT. magaliTad, finansuri valdebulebebi bass 39-is Sesabamisad, sabanko overdraftebi, gadasaxdeli dividendebi, mogebidan gadasaxadebi, grZelvadiani valdebulebebis mimdinare nawili da sxva arakomerciuli valdebulebebi. finansuri valdebulebebi, romlebic xangrZlivad gamoiyeneba da (Sesabamisad, ar warmoadgens sabrunav kapitals sawarmos Cveulebrivi sawarmoo ciklis ganmavlobaSi) maTi dafarva gaTvaliswinebuli ar aris 12 Tvis ganmavlobaSi, ganixileba rogorc grZelvadiani valdebulebebi, 65-e da 66-e punqtebis Sesabamisad. 63. sawarmom Tavisi finansuri valdebulebebis klasifikacia unda moaxdinos, rogorc moklevadiani, Tu isini gadaxdas eqvemdebareba balansis Sedgenis TariRidan 12 Tvis ganmavlobaSi, im SemTxvevaSic ki, roca:
a) maTi gadaxdis pirvandeli vada 12 Tveze meti iyo; b) sawarmos miRweuli aqvs SeTanxmeba valdebulebebis refinansirebis Sesaxeb, grZelvadiani pirobebiT da aRniSnuli SeTanxmeba mTavrdeba balansis Sedgenis TariRis Semdeg da finansuri angariSgebis gamosaqveyneblad xelmoweris TariRamde.

64. Tu sawarmo arsebul sasesxo pirobebSi elodeba da mis survilzea damokidebuli valis refinansireba an gadavadeba, balansis Sedgenis TariRidan sul cota 12 TviT, man unda moaxdinos misi klasifikacia, rogorc grZelvadiani maSinac ki, roca sxva SemTxvevaSi isini dasafari iqneboda moklevadian periodSi. Tumca, rodesac valis refinansireba an gadavadeba damokidebuli ar aris sawarmos survilze (magaliTad, roca ar arsebobs refinansirebis xelSekruleba), refinansirebis potenciuri SesaZlebloba ar miiReba mxedvelobaSi da valdebuleba ganixileba, rogorc moklevadiani. 65. Tu sawarmo arRvevs grZelvadiani sesxis xelSekrulebis pirobebs balansis Sedgenis TariRamde an im TariRisaTvis, ris Semdegac valdebuleba unda daifaros moTxovnisTanave, valdebulebis klasificireba unda moxdes rogorc moklevadiani im SemTxvevaSic ki, roca kreditori balansis Sedgenis TariRis Semdeg da finansuri angariSgebis gamosaqveyneblad xelmoweris TariRamde Tanxmdeba, rom xelSekrulebis pirobebis darRvevis gamo ar moiTxovs valdebulebis dafarvas. valdebuleba klasificirdeba rogorc moklevadiani imis gamo, rom balansis Sedgenis TariRisaTvis sawarmos ar gaaCnia upirobo ufleba, valdebulebis dafarva gadaavados am TariRidan sul cota 12 TviT. 66. TumcaRa, valdebuleba klasificirdeba, rogorc grZelvadiani, Tu kreditori balansis Sedgenis TariRisaTvis Tanxmdeba valis gadavadebaze, balansis Sedgenis TariRidan sul
basskf 57

bass 1 cota 12 TviT, romlis ganmavlobaSic sawarmos saSualeba eZleva gamoasworos xelSekrulebaSi darRveva da, amavdroulad, kreditors ar SeeZleba dauyovnebliv moiTxovos valis anazRaureba.

67. rac Seexeba moklevadian valdebulebad klasificirebul sesxebs, Tu adgili aqvs Semdegi saxis movlenebs balansis Sedgenis TariRsa da finansuri angariSgebis gamoqveynebaze xelmoweris TariRs Soris, es movlenebi unda klasificirdes rogorc aramakoreqtirebeli movlenebi da aixsnas finansuri angariSgebis ganmartebiT SeniSvnebSi, bass 10-is mixedviT ,,balansis Sedgenis TariRis Semdegi movlenebi:
a) refinansireba valis gaxangrZlivebiT; b) grZelvadiani sesxis xelSekrulebis pirobebis darRvevis gasworeba; g) kreditorisagan saSeRavaTo periodze Tanxmobis miReba, raTa gamoswordes grZelvadiani sasesxo xelSekrulebis pirobebis darRveva. informacia, romelic unda aisaxos uSualod balansSi

68. balansSi aucilebelia aisaxos minimum qvemoT CamoTvlili muxlebis Sesabamisi Tanxebi im farglebSi, rac mocemuli ar aris 68a punqtSi:
a) ZiriTadi saSualebebi; b) sainvesticio qoneba g) aramaterialuri aqtivebi; d) finansuri aqtivebi e), T) da i) punqtebSi mocemuli Tanxebis garda; e) investiciebi, romelTa buRaltruli aRricxva xdeba kapital-meTodiT; v) biologiuri aqtivebi; z) sasaqonlo-materialuri faseulobebi; T) savaWro da sxva moTxovnebi; i) fuladi saxsrebi da maTi ekvivalentebi; k) savaWro da sxva valdebulebebi; l) anaricxebi; m) finansuri valdebulebebi (garda k) da l) punqtebSi mocemuli Tanxebisa); n) mimdinare sagadasaxado aqtivebi an valdebulebebi, rogorc es gansazRvrulia bass 12-Si ,,mogebidan gadasaxadebi.

o) gadavadebuli sagadasaxado aqtivi an valdebuleba bass 12-is mixedviT; p) umciresobis wili kapitalSi; da J) gamoSvebuli saaqcio kapitali da saTavo sawarmos aqcionerebze misakuTvnebeli rezervebi.

68a balansSi aseve unda aisaxos Semdegi Tanxebi: a) gasayidad gamiznulad klasificirebuli aqtivebis jami da salikvidacio jgufebSi CarTuli gasayidad gamiznuli aqtivebi fass 5-is ,, gasayidad gamiznuli grZelvadiani aqtivebi da Sewyvetili operaciebi mixedviT; da b) gasayidad gamiznul salikvidacio jgufebSi CarTuli valdebulebebi fass 5-is mixedviT.

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bass 1 69. zemoT ganxiluli aucilebeli sabalanso muxlebis garda, balansi SesaZloa moicavdes qvejgufebis saxelwodebebsa da qvejgufebis jamur Tanxebs, rodesac aseTi wardgeniT ukeT aRiqmeba sawarmos finansuri mdgomareoba. 70. roca sawarmo balansSi cal-calke asaxavs mimdinare da grZelvadian aqtivebs da moklevadian da grZelvadian valdebulebebs, balansSi gadavadebuli sagadasaxado aqtivebi (valdebulebebi) ar unda aisaxos, rogorc mimdinare aqtivebi (valdebulebebi). 71. winamdebare standarti ar gansazRvravs balansis elementebis wardgenis formats an Tanamimdevrobas. 68-e punqtSi mocemulia mxolod im muxlebis CamonaTvali, romlebic imdenad gansxvavdebian SinaarsiTa da funqciebiT, rom aucilebelia balansSi maTi cal-calke wardgena. garda amisa:
a) balansSi muxlebis damateba xdeba maSin, rodesac dasamatebeli an damoukideblad warsadgeni sabalanso muxlis Sinaarsi, sidide an funqcia xels uwyobs sawarmos finansuri mdgomareobis samarTlian wardgenas; da b) sawarmom sameurneo operaciebis Taviseburebidan gamomdinare, SesaZloa Secvalos sabalanso muxlebis CamonaTvali da Tanamimdevroba, an msgavsi muxlebi agregirebulad gamosaxos, raTa srulyofilad waradginos informacia, romelic saWiroa sawarmos finansuri mdgomareobis aRsaqmelad. magaliTad, banki cvlis zemoT CamoTvlil sabalanso muxlebs, raTa daakmayofilos bass 30-is konkretuli moTxovnebi.

72. imis dasadgenad, saWiroa Tu ara damatebiTi sabalanso muxlebis calke wardgena, unda SevafasoT:
a) aqtivebis Sinaarsi da likvidoba; b) aqtivebis funqciebi sawarmoSi; da g) valdebulebaTa Sinaarsi, maTi sidide da dafarvis vadebi.

73. aqtivebi da valdebulebebi, romlebic erTmaneTisagan gansxvavdebian SinaarsiT an funqciebiT, zogjer Sefasebis gansxvavebul safuZvels eqvemdebarebian da, Sesabamisad, balansSi cal-calke unda iyos wardgenili. magaliTad, zogierTi aqtivi SeiZleba aisaxos pirvandeli RirebulebiT, zogierTi _ gadafasebuli RirebulebiT, bass 16-is, ,,ZiriTadi saSualebebi, Sesabamisad.
informacia, romelic aisaxeba uSualod balansSi an ganmartebiT SeniSvnebSi

74. balansSi an ganmartebiT SeniSvnebSi sawarmom unda gaSifros sabalanso muxlebis qvejgufebi da isini daajgufos sawarmos saqmianobisaTvis Sesaferisi formiT. 75. qvejgufebSi klasificirebuli detaluri informacia damokidebulia fass-is moTxovnebsa da balansSi asaxuli Tanxis sidideze, Sinaarssa da funqciaze. 72-e punqtSi ganxiluli faqtorebi gamoiyeneba agreTve qvejgufebad klasifikaciis safuZvlad. ganmartebebi TiToeuli muxlisaTvis gansxvavebulia, magaliTad:
a) materialuri aqtivebi unda dajgufdes bass 16-Si, `ZiriTadi saSualebebi~, mocemuli klasifikaciis mixedviT; b) moTxovnebi SeiZleba daiyos: savaWro SemkveTebisagan, sawarmoTa jgufis sxva wevrebisagan, dakavSirebuli mxareebisagan moTxovnebad, gadaxdil avansebad da sxva Tanxebad; g) sasaqonlo-materialuri faseulobebis qvejgufebad dayofa xdeba bass 2-is, `sasaqonlo-materialuri faseulobebi~, mixedviT: saqoneli, sawarmoo maragi, nedleuli, daumTavrebeli warmoeba da mza produqcia; basskf 59

bass 1 d) anaricxebi iyofa momuSaveTa gasamrjeloebis anaricxebad da sxva muxlebad; da e) sakuTari kapitali da rezervebi iyofa saaqcio kapitalis, saemisio kapitalisa da rezervebis calkeul klasebad.

76. sawarmos balansSi an ganmartebiT SeniSvnebSi unda aisaxos Semdegi informacia:

a) yvela tipis saaqcio kapitalisaTvis: I) II) nebadarTuli aqciebis raodenoba; gamoSvebuli da mTlianad anazRaurebuli aqciebis raodenoba da gamoSvebuli, magram aunazRaurebeli aqciebis raodenoba;

III) erTi aqciis nominaluri Rirebuleba an is faqti, rom aqciebs ar gaaCnia nominaluri Rirebuleba; IV) gasanaRdebeli aqciebis raodenobis Sejereba wlis dasawyissa da bolosaTvis; V) uflebebi, privilegiebi da SezRudvebi, romlebic exeba ama Tu im jgufs, dividendebis ganawilebasa da kapitalis dafarvasTan dakavSirebuli SezRudvebis CaTvliT;

VI) sawarmos aqciebi, romlebic TviT sawarmos, Svilobili sawarmos an mekavSire sawarmos sakuTrebaSia; VII) aqciebi, romlebic rezervirebulia ofcionebisa da aqciebis gayidvis xelSekrulebebisaTvis, pirobebisa da Tanxebis CvenebiT; b) sakuTar kapitalSi TiToeuli rezervis Sinaarsisa da daniSnulebis aRwera.

77. sawarmom, romelsac ara aqvs saaqcio kapitali, rogoricaa, magaliTad, amxanagoba an trasti, unda waradginos zemoT 76 (a) punqtSi mocemuli moTxovnebis ekvivalenturi informacia, sadac naCvenebi iqneba TiToeuli partnioris wili sawarmos kapitalSi, maTi uflebebi, privilegiebi da SezRudvebi.

mogebisa da zaralis angariSgeba

periodis mogeba an zarali

78. saangariSo periodSi aRiarebuli Semosavlisa da xarjis yvela muxli CarTuli unda iyos amave periodis mogeba-zaralis angariSgebaSi, Tu romelime standartiT an interpretaciiT sxva ram ar moiTxoveba. 79. Cveulebisamebr, Semosavlis an xarjis yvela muxli, romelic aRiarebulia saangariSo periodSi, unda CairTos mogeba-zaralis angariSgebaSi. es agreTve moicavs saaRricxvo SefasebebSi cvlilebebis Sedegebs. TumcaRa, SesaZloa arsebobdes iseTi garemoebebi, roca romelime muxli SesaZloa CarTuli ar iqnes mimdinare periodis mogebazaralis angariSgebaSi. bass 8 ganasxvavebs or aseT garemoebas: Secdomebis gasworebas da saaRricxvo politikaSi momxdari cvlilebis Sedegs. 80. sxva standartebi ganasxvavebs im muxlebs, romlebic Seesabameba struqturul safuZvlebSi mocemul Semosavlebisa da xarjebis ganmartebebs, magram mainc ar CairTveba mogeba-zaralis angariSgebaSi. magaliTisaTvis, aseTia gadafasebis rezervi (bass 16), konkretuli saxis Semosuloba an zarali, romelic warmoiSoba finansur angariSgebaSi ucxouri valutiT ganxorcielebuli operaciebis Sedegad (bass 21), gasayidi finansuri aqtivebis xelaxali SefasebiT miRebuli Semosuloba an zarali (bass 39).

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informacia, romelic aisaxeba uSualod mogebisa da zaralis angariSgebaSi

81. mogebisa da zaralis angariSgebaSi aucilebelia aisaxos qvemoT CamoTvlili muxlebis Sesabamisi Tanxebi:
a) amonagebi; b) finansuri danaxarjebi; g) kapital-meTodiT aRricxuli mekavSire sawarmoebisa da erToblivi saqmianobis mogebisa da zaralis wili; d) sagadasaxado xarjebi; e) Tanxa, romelic Sedgeba Semdegi muxlebis jamisagan: (i) Sewyvetili operaciebis Sedegad gamowveuli mogeba an zarali dabegvris Semdeg da (ii) dabegvris Semdgomi Semosuloba an zarali, romelic aRiarebulia im aqtivebis an salikvidacio jgufis (jgufebis) gayidvis an gasvlis realuri Rirebulebisa da danaxarjebis sxvaobis Sefasebis dros, romlebic warmoadgenen Sewyvetil operacias ; da v) mogeba an zarali.

82. Semdegi muxlebi warmodgenil unda iqnes uSualod mogeba-zaralis angariSgebaSi, rogorc periodis mogebis an zaralis ganawileba:
a) umciresobis wilze misakuTvnebeli mogeba an zarali; da b) saTavo sawarmos mflobelebze gasanawilebeli mogeba an zarali.

83. mogeba-zaralis angariSgebaSi SeiZleba damatebiTi muxlebis, saTaurebisa da qvejamebis wardgena, rodesac amgvari wardgeniT ukeT aRiqmeba sawarmos saqmianobis Sedegebi. 84. sawarmos sxvadasxva saxis saqmianobis, operaciebisa da sameurneo movlenebis Sedegebi gansxvavdeba stabilurobiT, riskiTa da prognozirebis SesaZleblobiT. sawarmos saqmianobis Sedegebis elementebis asaxva xels uwyobs sawarmos saqmianobaSiD miRweuli Sedegebis aRqmas da samomavlo Sedegebis Sefasebas. mogebisa da zaralis angariSgebaSi zemoT CamoTvlili aucilebeli muxlebi da maTi Tanamimdevroba SeiZleba Seicvalos da daematos sxva muxlebi maSin, rodesac es aucilebeli iqneba saqmianobis Sedegebis maCvenebelTa asaxsnelad da dasasabuTeblad. am dros ganxilul unda iqnes iseTi faqtorebi, rogoricaa Semosavlebisa da xarjebis sxvadasxva komponentebis arsebiToba, Sinaarsi da funqcia. magaliTad, banki cvlis am muxlebis CamonaTvals im mizniT, rom daculi iyos bass 30-is specifikuri moTxovnebi. Semosavlebisa da xarjebis muxlebis gamoqviTva xdeba mxolod maSin, rodesac dakmayofilebulia 32-e punqtSi aRwerili kriteriumebi. 85. sawarmom Semosavlis an xarjis muxli ar unda warmoadginos gansakuTrebuli muxlis saxiT arc uSualod mogeba-zaralis angariSgebaSi da arc mis ganmartebiT SeniSvnebSi.
informacia, romelic aisaxeba uSualod mogebisa da zaralis angariSgebaSi an ganmartebiT SeniSvnebSi

86. roca Semosavlisa da xarjis muxli arsebiTia, sawarmom isini unda asaxos gancalkevebulad. 87. garemoebebi, romlebmac SesaZloa gamoiwvios Semosavlisa da xarjebis muxlebis gancalkevebuli asaxva:

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bass 1 a) sasaqonlo_materialuri maragis Camowera neto sarealizacio Rirebulebamde an ZiriTadi saSualebebis Camofaseba salikvidacio Rirebulebamde, aseve adre Camofasebuli ZiriTadi saSualebebis afaseba; b) sawarmos saqmianobis restruqturizacia da restruqturizaciis danaxarjebisaTvis Seqmnili anaricxebis anulirebis Sedegebi; g) ZiriTadi saSualebebis gasvla; d) investiciebis gasvla; e) Sewyvetili operaciebi; v) sasamarTlo davebis Sedegebi; z) sxva anaricxebis anulirebis Sedegebi.

88. sawarmom xarjebis klasifikacia unda moaxdinos maTi xasiaTisa da ekonomikuri daniSnulebis an sawarmoSi maTi funqciebis mixedviT. arCevani unda gakeTdes im meTodze, romelic iZleva ufro saimedo da Sesabamis informacias. 89. sasurvelia sawarmoebis mier 88-e punqtSi miTiTebuli analizis wardgena uSualod mogebisa da zaralis angariSgebaSi. 90. xarjebi unda daiyos qvejgufebad, raTa wina planze wamoiwios saqmianobis finansuri Sedegebis iseTi komponentebi, romlebic SesaZloa erTmaneTisagan gansxvavdebodes stabilurobis, amonagebisa da zaralis potencialisa da prognozirebis SesaZleblobebis TvalsazrisiT. arsebobs am informaciis miwodebis ori gza. 91. pirveli tipis struqtura moixsenieba, rogorc xarjebis ekonomikuri Sinaarsis mixedviT dajgufebis meTodi. xarjebi mogebisa da zaralis angariSgebaSi agregirebulia maTi ekonomikuri Sinaarsis mixedviT (magaliTad, cveTa, masalebis SeZena, transportirebis danaxarjebi, xelfasebi da gasamrjeloebi, sareklamo danaxarjebi). maTi gadanawileba ar xdeba sawarmos funqciebis mixedviT. am meTodis gamoyeneba mosaxerxebelia imdenad, ramdenadac saWiro ar aris mimdinare xarjebis ganawileba funqcionaluri saklasifikacio jgufebis mixedviT. qvemoT mocemuli klasifikacia eyrdnoba xarjebis dajgufebas, maTi ekonomikuri Sinaarsis mixedviT:
amonagebi sxva Semosavlebi cvlilebebi mza produqciisa da daumTavrebeli warmoebis maragSi gamoyenebuli nedleuli da masalebi personalis Senaxvis xarjebiA cveTisa da amortizaciis xarjebi sxva xarjebi sul xarjebi mogeba X X X X X (X) X X X

92. meore tipis struqtura exeba xarjebis funqciebs anu ,,mimoqcevis (sabrunavi) xarjebis meTods. am meTodis Tanaxmad, xarjebis klasifikacia xdeba maTi funqciebis mixedviT, rogorc realizebuli produqciis TviTRirebulebis nawili, an komerciuli an administraciuli saqmianobis nawili. amgvari wardgeniT sawarmo gayidvebis TviTRirebulebas

62

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gamoyofs sxva xarjebisagan, riTac momxmareblebs ufro Sesaferisi informaciiT uzrunvelyofs, vidre xarjebis klasifikacia maTi ekonomikuri daniSnulebis mixedviT, magram funqciebis mixedviT xarjebis ganawileba SeiZleba subieqturad SerCeuli, pirobiTi iyos da dasabuTebul gadawyvetilebas moiTxovdes. qvemoT mocemulia xarjebis klasifikaciis magaliTi funqciebis mixedviT:

amonagebi realizebuli produqciis TviTRirebuleba saerTo mogeba sxva Semosavlebi komerciuli xarjebi administraciuli xarjebi sxva xarjebi mogeba

X (X) X X (X) (X) (X) X

93. sawarmom, romelic iyenebs xarjebis klasifikacias funqciebis mixedviT, unda gaxsnas damatebiTi informacia xarjebis Sinaarsis, maT Soris aqtivebis cveTis da amortizaciisa da daqiravebul momuSaveTa gasamrjeloebis Sesaxeb. 94. xarjebis aRricxvis meTodebs Soris arCevani damokidebulia istoriul da samrewvelo faqtorebze da sawarmos Taviseburebebze. orive meTodi uzrunvelyofs im xarjebis daxasiaTebas, romelTaApirdapiri an arapirdapiri cvalebadobac mosalodnelia, sawarmos warmoebis an realizaciis donis cvlilebebis Sesabamisad. imis gamo, rom wardgenis TiToeuli meTodi Taviseburi RirsebiT xasiaTdeba sxvadasxva tipis sawarmoTa poziciidan, winamdebare standarti moiTxovs, rom danaxarjebis klasifikaciis SerCeva moxdes sawarmos saqmianobis Sedegebis ukeT warmoCenis poziciidan. radgan informacia xarjebis ekonomikuri Sinaarsis Sesaxeb sasargebloa fuladi saxsrebis moZraobis prognozirebisaTvis, am dros saWiroa damatebiTi ganmartebebi. 93-e punqtSi daqiravebiT momuSaveTa gasamrjeloebs igive mniSvneloba aqvs, rac bass 19-Si ,,daqiravebul momuSaveTa gasamrjeloebi. 95. sawarmom uSualod mogebisa da zaralis angariSgebaSi an sakuTari kapitalis cvlilebebis angariSgebaSi, an ganmartebiT SeniSvnebSi unda aCvenos saangariSo periodSi aqcionerTa Soris ganawilebuli dividendebis odenoba, erT aqciaze Semosavlis miTiTebiT.

sakuTari kapitalis cvlilebebis angariSgeba

96. sawarmom unda waradginos sakuTari kapitalis cvlilebebis angariSgeba da uSualod masSi aisaxos:
a) saangariSgebo periodis mogeba an zarali; b) Semosavlebisa da xarjebis TiToeuli muxli, romelTa aRiareba sxva standartebis Tanaxmad xdeba pirdapir sakuTar kapitalSi da am muxlebis jami; g) periodis mTliani Semosavali da xarji (gamoangariSebuli rogorc (a)-s da (b)-s jami), saTavo sawarmos sakontrolo xmis uflebis mflobelebze misakuTvnebeli mTliani Tanxisa da umciresobis wilis calke CvenebiT. basskf 63

bass 1 d) saaRricxvo politikaSi momxdari cvlilebebis Sedegebi da arsebiTi Secdomebis koreqtireba bass 8-is Sesabamisad, sakuTari kapitalis TiToeuli komponentisaTvis.

97. garda amisa, sawarmom sakuTari kapitalis cvlilebebis angariSgebaSi an ganmartebiT SeniSvnebSi unda waradginos Semdegi informacia:
a) sakontrolo xmis uflebis mqone aqcionerebTan Sesrulebuli operaciebi, romlebic exeba maTTvis wilis ganawilebas; b) saangariSgebo periodis dasawyisisa da balansis Sedgenis TariRisaTvis akumulirebuli mogeba-zaralis naSTi da misi cvlileba saangariSgebo periodis ganmavlobaSi; g) Tanafardoba sakuTari kapitalis TiToeuli jgufis sabalanso Tanxas, saemisio Semosavalsa da TiToeuli saxis rezervs Soris, saangariSgebo periodis dasawyisisa da dasasrulisaTvis, romelic cal-calke aRwers TiToeul cvlilebas.

98. balansis wardgenis or TariRs Soris sawarmos sakuTar kapitalSi momxdari cvlilebebi gviCvenebs sawarmos wminda aqtivebis zrdas an Semcirebas saangariSo periodSi. sawarmos sakuTari kapitalis jamuri cvlileba, garda aqcionerebTan ganxorcielebuli operaciebisa (rogoricaa, wilis Senatanebi, sakuTari kapitalis instrumentebis xelaxali Sesyidva da dividendebis ganawileba), gviCvenebs saangariSgebo periodSi sawarmos saqmianobidan miRebul mTlian Semosavlebsa da xarjebs, miRebuli mogeba-zaralis CaTvliT (miuxedavad imisa, mogeba-zaralis angariSgebaSia asaxuli Semosavlisa da xarjebis muxlebi, Tu uSualod sakuTar kapitalSi cvlilebebis angariSgebaSi). 99. winamdebare standarti moiTxovs Semosavlebisa da xarjebis aRiarebas im saangariSgebo periodSi, rodesac isini CairTveba wminda mogebis an zaralis gaangariSebebSi, Tu romelime bass an interpretacia ar iTvaliswinebs gansxvavebul moTxovnebs. sxva standartebi moiTxovs, rom mogebisa da zaralis zogierTi elementi (rogoricaa: gadafasebis Sedegi, savaluto kursTa Soris sxvaobebi, gasayidi finansuri aqtivebis gadafasebiT miRebuli mogeba an zarali da maTTan dakavSirebuli mimdinare da gadavadebuli gadasaxadebi) pirdapir aRiardes rogorc cvlilebebi sakuTar kapitalSi. radgan balansis Sedgenis or TariRs Soris sawarmos finansuri mdgomareobis cvlilebebis Sefasebis dros mniSvneloba aqvs yvela saxis mogeba-zaralis gaTvaliswinebas, winamdebare standarti moiTxovs sakuTar kapitalSi cvlilebebis Sesaxeb angariSgebis wardgenas, sadac wina planze iqneba wamoweuli Semosavlisa da xarjebis mTliani Tanxebi, agreTve is Tanxebi, romlebic pirdapir aisaxeba sakuTar kapitalSi. 100. bass 8 moiTxovs saaRricxvo politikaSi momxdari cvlilebebis retrospeqtul koreqtirebas, Tu es praqtikulad SesaZlebelia, garda im SemTxvevisa, rodesac sxva romelime standartis gardamavali debulebebi an interpretaciebi sxvagvar moTxovnebs ar ayenebs. bass 8 aseve moiTxovs Secdomebis xelaxla retrospeqtulad dadgenas, Tu es praqtikulad SesaZlebelia. retrospeqtulad koreqtirdeba da xelaxla dgindeba gaunawilebeli mogebis sawyisi naSTi, Tuki romelime standarti an interpretacia ar moiTxovs kapitalis sxva romelime komponentis koreqtirebas. 96-e punqtis (d) qvepunqti moiTxovs, rom sakuTari kapitalis cvlilebebis angariSgebaSi kapitalis TiToeuli komponentisaTvis cal-calke aisaxos saaRricxvo politikis cvlilebebiTa da Secdomebis gasworebiT gamowveuli koreqtirebebis jamuri Tanxebi. aseTi koreqtirebebi mocemuli unda iyos yoveli wina periodisaTvis da aseve saangariSgebo periodis dasawyisisaTvis. 101. 96-e da 97-e punqtebis moTxovnaTa dakmayofileba SesaZlebelia ramdenime gziT. erT-erTia svetebad dayofili formati, romelsac SesabamisobaSi mohyavs sakuTari kapitalis TiToeuli elementis sawyisi da saboloo naSTi. alternatiuli variantia sakuTari kapitalis cvlilebebis Sesaxeb angariSgebaSi mxolod im muxlebis wardgena, romlebic mocemulia 96-e punqtSi. am midgomis SemTxvevaSi, 97-e punqtSi mocemuli muxlebis wardgena xdeba ganmartebiT SeniSvnebSi.
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fuladi nakadebis angariSgeba

102. bass 7 gansazRvravs fuladi nakadebis moZraobis angariSgebis wardgenisa da saTanado ganmartebebis moTxovnebs. cnobilia, rom informacia fuladi nakadebis Sesaxeb sasargebloa finansuri angariSgebis momxmareblisaTvis, raTaA Seafasos sawarmos mier fuladi saxsrebisa da maTi ekvivalentebis gamomuSavebis unari da sawarmos moTxovnileba fuladi saxsrebis gamoyenebis Sesaxeb.

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finansuri angariSgebis ganmartebiTi SeniSvnebi

struqtura

103. sawarmos finansuri angariSgebis ganmartebiT SeniSvnebSi unda aisaxos Semdegi informacia:
a) finansuri angariSgebis momzadebisaTvis arsebuli sabaziso informacia da mniSvnelovani sameurneo operaciebisa da movlenebis asaxvisTvis SerCeuli da gamoyenebuli Sesabamisi saaRricxvo politika, 108-115-e punqtebis Sesabamisad; b) fass-is moTxovnebiT gaTvaliswinebuli ganmartebiTi informacia, romelic uSualod ar aris wardgenili finansur angariSgebaSi; g) damatebiTi informacia, romelic asaxuli ar aris uSualod finansur angariSgebaSi, magram aucilebelia sawarmos Sesaxeb informaciis samarTliani wardgenisTvis.

104. finansuri angariSgebis ganmartebiTi SeniSvnebi unda momzaddes sistematurad. balansis, mogebisa da zaralis angariSgebisa da fuladi nakadebis angariSgebis TiToeuli muxli unda damowmdes jvaredinad, finansuri angariSgebis ganmartebiT SeniSvnebSi miTiTebuli Sesabamisi informaciiT. 105. SeniSvnebi da ganmartebebi, rogorc wesi, mocemuli unda iyos Semdegi TanmimdevrobiT, raTa momxmarebels daexmaros, gaerkves finansur angariSgebaSi mocemul informaciaSi da igi Seadaros sxva sawarmoTa analogiur informacias:
a) imis aRniSvna, rom angariSgeba momzadebuli fass-is Sesabamisad me-14 punqtisa); b) gamoyenebuli saaRricxvo politika (punqti 108); g) damatebiTi informacia uSualod finansur angariSgebaSi warmodgenili muxlebis ganmartebisaTvis iseTive TanamimdevrobiT, rogorc warmodgenilia TiToeuli finansuri angariSgeba da finansuri angariSgebis TiToeuli muxli; d) sxva ganmartebebi, romlebic moicavs: I) pirobiT valdebulebebsa (bass 37) da auRiarebel saxelSekrulebo valdebulebebs; da II) arafinansuri Sinaarsis ganmartebebs. mag:, sawarmos finansuri riskis marTvis miznebi da politika (bass 32). (Tanaxmad

106. zogjer SesaZloa mizanSewonili an aucilebeli iyos ganmartebiT SeniSvnebSi garkveuli sabalanso muxlebis Tanamimdevrobis Secvla. magaliTad, informacia realuri Rirebulebis koreqtirebis Sesaxeb SesaZloa gaerTiandes finansuri instrumentebis valdebulebaTa dafarvis vadis Sesaxeb informaciasTan,YTumca, pirveli mogebisa da zaralis angariSgebas exeba, meore ki _ balanss. amdenad, finansuri angariSgebis ganmartebiTi SeniSvnebis sistemuri struqtura, SeZlebisdagvarad, SenarCunebulia. 107. informacia finansuri angariSgebis momzadebis safuZvlebisa da gamoyenebuli saaRricxvo politikis Sesaxeb, SesaZloa wardgenili iyos finansuri angariSgebis gancalkevebuli nawilis saxiT.
saaRricxvo politikis ganmartebebi

108. saaRricxvo politikis Sesaxeb ganmartebiT SeniSvnaSi mocemuli unda iyos:

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a) finansuri angariSgebis momzadebis procesSi gamoyenebuli Sefasebis sistema; da b) TiToeuli specifikuri saaRricxvo politika, romelic aucilebelia finansuri angariSgebis sworad gagebisaTvis.

109. finansur angariSgebaSi gamoyenebuli saaRricxvo politikis garda, informaciis momxmareblebisaTvis mniSvneloba aqvs Sefasebis safuZvlis (pirvandeli Rirebuleba, mimdinare, neto sarealizacio, realuri da aRdgeniTi Rirebuleba) codnas, radgan is safuZveli, romlis mixedviTac mzaddeba finansuri angariSgeba, mniSvnelovan gavlenas axdens mis analizze. TuUfinansuri angariSgebis momzadebisas gamoiyeneba Sefasebis erTze meti meTodi, magaliTad, rodesac gadafasebulia aqtivebis romelime jgufi, sakmarisia aqtivebisa da valdebulebebis im kategoriebis Cveneba, romelTa SefasebisTvisac gamoyenebuli iyo gadafasebis meTodi. 110. rodesac wydeba ama Tu im saaRricxvo politikis gaSuqebis sakiTxi, sawarmos xelmZRvaneloba iTvaliswinebs, Tu ramdenad srulyofili informaciiT uzrunvelyofs amgvari ganmarteba momxmareblebs, sawarmos mier ganxorcielebuli operaciebis Sedegebisa da sawarmos finansuri mdgomareobis Sesaxeb. konkretuli saaRricxvo politikis ganmartebebi gansakuTrebiT mniSvnelovania momxmareblebisaTvis, roca am politikis arCeva xdeba standartis an interpretaciis mier daSvebuli alternativebidan. amis magaliTad gamodgeba Semdegi ganmarteba: proporciuli konsolidaciis meTodiT aRiarebs mewarme Tavis wils erTobliv saqmianobaSi Tu kapital-meTodiT (bass 31, erTobliv saqmianobaSi monawileoba). zogierTi standarti moiTxovs konkretuli saaRricxvo politikis axsnas xelmZRvanelobis mier sxvadasxva SesaZlo saaRricxvo politikebs Soris gakeTebuli arCevanis miTiTebiT. magaliTad, bass 16 moiTxovs ZiriTadi saSualebebis Sefasebis safuZvlis ganmartebas. bass 23 ,,sesxiT sargeblobasTan dakavSirebuli danaxarjebi moiTxovs ganmartebas, es xarjebi dauyovnebliv aRiardeba, rogorc periodis xarji, Tu maTi kapitalizacia xdeba. 111. TiToeuli sawarmo ganixilavs Tavisi saqmianobisa da saaRricxvo politikis Sinaarss, romelic daainteresebs momxmarebels mocemuli tipis sawarmos SemTxvevaSi. magaliTad, yvela sawarmom, romelic ibegreba mogebis gadasaxadiT, unda asaxos mogebidan gadasaxadebisaTvis gamoyenebuli saaRricxvo politika, gadavadebuli gadasaxadebisa da sagadasaxado aqtivebis calke gamoyofiT. rodesac sawarmo axorcielebs mniSvnelovan operaciebs sazRvargareT an ucxour valutaSi, aucilebelia amgvari operaciebidan mosalodneli sakurso sxvaobebiT gamowveuli Semosulobis an zaralis aRiarebis saaRricxvo politikis ganmarteba. konsolidirebul finansur angariSgebaSi yvelaze mniSvnelovania gudvilisa da umciresobis wilis gansazRvris saaRricxvo politikis aRwera. 112. saaRricxvo politika SeiZleba mniSvnelovani iyos maSinac, rodesac mimdinare da ganvlili periodis Tanxebi ar aris arsebiTi. aseve mizanSewonilia im saaRricxvo politikis axsna, romelic fass-iT ar moiTxoveba, magram SerCeuli da gamoyenebulia bass 8-is Sesabamisad. 113. 116-e punqtSi mocemuli msjelobis garda, romelic exeba Sefasebebs, saaRricxvo politikaSi an sxva ganmartebiT SeniSvnebSi warmodgenili unda iyos gadawyvetilebebi, romlebic xelmZRvanelobam miiRo sawarmos iseTi saaRricxvo politikis gamoyenebis procesSi, romelic yvelaze mniSvnelovan gavlenas axdens finansur angariSgebaSi aRiarebul Tanxebze. 114. saaRricxvo politikis gamoyenebisas, xelmZRvanelobas uxdeba sxvadasxva sakiTxis gansja, imis garda, rac dakavSirebulia SefasebebTan. aman SesaZloa mniSvnelovani gavlena iqonios finansur angariSgebaSi asaxul Tanxebze. magaliTad, xelmZRvaneloba mimarTavs msjelobas, raTa daadginos:
a) aris Tu ara finansuri aqtivi dafarvis vadamde flobili investicia;

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bass 1 b) rodis xdeba sawarmos finansuri aqtivebisa da saijaro aqtivebis flobasTan dakavSirebuli yvela mniSvnelovani riskisa da sargeblis sruli gadacema sxva sawarmoebze; g) warmoadgens Tu ara saqonlis gayidvebis romelime operacia Tavisi SinaarsiT dafinansebas da, Sesabamisad, ar xdeba amonagebis miReba; d) sawarmosa da specialuri daniSnulebis sxva sawarmos Soris urTierTobis Sinaarsi miuTiTebs Tu ara imaze, rom specialuri daniSnulebis sawarmo kontroldeba mocemuli sawarmos mier.

115. 113-e punqtSi mocemul zogierT ganmartebas moiTxovs sxva standartebi. magaliTad, bass 27 moiTxovs, rom sawarmom ganmartos, ratom ar warmoadgens sxva sawarmoSi wilis floba mis kontrols, xolo is kompania, romelSic investicias floben, ar warmoadgens Svilobils, miuxedavad imisa, rom xmis uflebis an potenciuri xmis uflebis mqone aqciebis naxevarze meti pirdapir an arapirdapir ekuTvnis saTavo sawarmos, Svilobili sawarmoebis meSveobiT. bass 40 moiTxovs, rom sawarmom ganmartos is kriteriumebi, romelTa saSualebiTac igi sainvesticio qonebas ganasxvavebs mesakuTris mier dakavebuli qonebisagan da im qonebisagan, romelic gamiznulia gasayidad sawarmos Cveulebrivi saqmianobis procesSi, rodesac qonebis amgvari klasifikacia rTulia.
Sefasebis ganusazRvrelobis ZiriTadi wyaroebi

116. sawarmom ganmartebiT SeniSvnebSi unda warmoadginos informacia momavalTan dakavSirebuli ZiriTadi daSvebebis Sesaxeb da agreTve Sefasebis ganusazRvrelobis sxva ZiriTadi wyaroebi balansis Sedgenis TariRisaTvis, romelTa gamoc arsebobs aqtivebisa da valdebulebebis arsebiTi koreqtirebis riski momaval safinanso wels. am aqtivebTan da valdebulebebTan mimarTebiT ganmartebiTi SeniSvnebi unda moicavdes detalur informacias:
a) maTi bunebis Sesaxeb; b) balansis Sedgenis TariRisaTvis maTi sabalanso Rirebulebis Sesaxeb.

117. zogierTi aqtivisa da valdebulebis mimdinare Rirebulebis gansazRvra moiTxovs balansis Sedgenis TariRisaTvis am aqtivebTan da valdebulebebTan dakavSirebuli momavali ganusazRvreli movlenebis Sedegebis Sefasebas. magaliTad, rodesac ar arsebobs aqtivebisa da valdebulebebis bolo dros gamokvleuli sabazro fasi, raTa SevafasoT qvemoT moyvanili aqtivebi da valdebulebebi, saWiroa momavlis Sefaseba, raTa dadgindes ZiriTadi saSualebebis jgufebis aRdgeniTi Rirebuleba, teqnologiuri moZvelebis sasaqonlo-materialur maragze gavlena, sasamarTlo davebis Sedegad mosalodneli xarjebis anaricxebi, personalis anazRaurebasTan dakavSirebiT warmoSobili grZelvadiani valdebulebebi, rogoricaa, magaliTad, sapensio valdebulebebi. amgvari Sefasebebi moicavs iseT sakiTxebs, rogoricaa fulad nakadebTan da diskontirebis ganakveTebTan dakavSirebuli riskis koreqtireba, momavalSi xelfasebis cvlileba da momavalSi fasebis cvlileba, rac gavlenas axdens sxva xarjebze. 118. ZiriTadi daSvebebi da Sefasebis ganusazRvrelobis sxva ZiriTadi wyaroebi, romlebic mocemulia 116-e punqtSi, xelmZRvanelobis mxridan moiTxovs Zalian rTul, subieqtur da kompleqsur gansjas. im cvladebisa da daSvebebis raodenobis zrdasTan erTad, romlebic gavlenas axdens momavlis ganusazRvrelobebze, aRniSnuli gansjac ufro subieqturi da rTuli xdeba da, Sesabamisad, izrdeba aqtivebisa da valdebulebebis mimdinare sabalanso Rirebulebis arsebiTi koreqtirebis potenciuri SesaZlebloba. 119. 116-e punqtSi mocemuli ganmartebebi ar moiTxoveba im aqtivebisa da valdebulebebis mimarT, romlebic Seicavs mniSvnelovan risks, rom maTi sabalanso Rirebuleba SesaZloa arsebiTad Seicvalos momavali finansuri wlis ganmavlobaSi, Tu isini balansis Sedgenis TariRisTvis Sefasebulia realuri RirebulebiT im periodisaTvis gamokvleuli sa68 basskf

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bazro fasebiT (maTi realuri Rirebuleba SesaZloa arsebiTad Seicvalos momavali finansuri wlis ganmavlobaSi, magram es cvlileba ar warmoiSoba balansis Sedgenis TariRisaTvis gakeTebuli daSvebebidan, an Sefasebis ganusazRvrelobis sxva wyaroebdan).

120. 116-e punqtSi ganmartebebi warmodgenilia imgvari saxiT, rom finansuri angariSgebis momxmarebels daexmaros, xelmZRvanelobis mier gakeTebuli daSvebebisa da Sefasebis ganusazRvrelobis sxva wyaroebis gagebaSi. ganmartebiT SeniSvnebSi gadmocemuli informaciis moculoba da xasiaTi gansxvavdeba daSvebis xasiaTisa da sxva garemoebebis mixedviT. gakeTebuli ganmartebebis tipebis magaliTebia:
a) daSvebis an Sefasebis ganusazRvrelobis xasiaTi; b) sabalanso Rirebulebis mgrZnobeloba maTi gamoTvlis meTodebTan, daSvebebTan da SefasebebTan, am mgrZnobelobis mizezebis CaTvliT; g) ganusazRvrelobis mosalodneli gadawyveta da momdevno finansur wels misi savaraudo Sedegebi im aqtivebisa da valdebulebebis sabalanso Rirebulebaze, romelzedac am ganusazRvrelobebma gavlena iqonies;

d) aqtivebisa da valdebulebebTan mimarTebiT uwin gakeTebul daSvebebSi Setanili cvlilebebis ganmarteba im SemTxvevaSi, Tu ganusazRvreloba kvlav ZalaSi darCeba.

121. aucilebeli ar aris biujetis an prognozebis Sesaxeb informaciis ganmarteba, rodesac keTdeba 116-e punqtiT gaTvaliswinebuli ganmartebebi. 122. rodesac praqtikulad SeuZlebelia balansis Sedgenis TariRisaTvis ZiriTadi daSvebebisa da Sefasebis ganusazRvrelobis sxva ZiriTadi wyaroebis SesaZlo Sedegebis ganmarteba, sawarmo miuTiTebs, rom arsebul codnaze dayrdnobiT SesaZloa, momaval finansur wels miRebuli Sedegebi gansxvavebuli iyos gakeTebuli daSvebebisagan, ramac mosalodnelia im aqtivebisa da valdebulebebis mimdinare Rirebulebis arsebiTi koreqtireba moiTxovos, romlebzedac SeiZleba gavlena moaxdinos miRebulma Sedegebma. yvela SemTxvevaSi, sawarmo ganmartavs im konkretuli aqtivis an valdebulebis (an aqtivebisa da valdebulebebis jgufis) xasiaTsa da sabalanso Rirebulebas, romlebzec gavlena moaxdina gakeTebulma daSvebebma. 123. 113-e punqtSi mocemuli ganmartebebi, romlebic exeba xelmZRvanelobis mier sawarmos saaRricxvo politikis gamoyenebis procesSi miRebul gadawyvetilebebs, dakavSirebuli ar aris 116-e punqtSi mocemuli Sefasebis ganusazRvrelobis ZiriTadi wyaroebis Sesaxeb ganmartebebTan. 124. zogierTi ZiriTadi daSvebis ganmarteba, romelic sxva SemTxvevaSi saWiro iqneboda 116-e punqtis Sesabamisad, moiTxoveba sxva standartebiT. magaliTad, zogierT garemoebaSi bass 37 moiTxovs im ZiriTadi daSvebebis Sesaxeb ganmartebebis wardgenas, romelic Seexeba momavali movlenebis zemoqmedebas anaricxebis jgufebze. bass 32 moiTxovs realuri RirebulebiT warmodgenili finansuri aqtivebisa da finansuri valdebulebebis Rirebulebis gansazRvrisas gamoyenebuli ZiriTadi daSvebebis Sesaxeb ganmartebebis wardgenas. bass 16 moiTxovs gadafasebuli ZiriTadi saSualebebis realuri Rirebulebis gansazRvrisas gamoyenebuli ZiriTadi daSvebebis ganmartebas.
sxva ganmartebebi

125. sawarmom ganmartebiT SeniSvnebSi unda asaxos:

a) finansuri angariSgebis gamoqveynebaze xelmoweramde SeTavazebuli da gamocxadebuli, magram saangariSo periodSi mesakuTreebze gasanawileblad jer kidev araRiarebuli dividendebis odenoba da Sesabamisi Semosavali erT aqciaze;

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bass 1 b) yvela araRiarebuli kumulaciuri privilegiuri dividendis odenoba.

126. Tu finansuri angariSgebis romelime nawilSi asaxuli ar aris, sawarmom unda aRweros Semdegi informacia:
a) sawarmos adgilmdebareoba da samarTlebrivi forma, qveyana, sadac registrirebulia sawarmo da registrirebuli ofisis misamarTi (an saqmianobis ZiriTadi adgili, Tu igi gansxvavdeba registrirebuli ofisis misamarTisagan); b) sawarmos operaciebis Sinaarsi da ZiriTadi saqmianoba; g) ZiriTadi sawarmos da sawarmoTaA jgufis saTavo sawarmos dasaxeleba.

standartis ZalaSi Sesvlis TariRi

127. winamdebare buRaltruli aRricxvis saerTaSoriso standarti sawarmom unda gamoiyenos im finansuri angariSgebisaTvis, romelic moicavs 2005 wlis 1 ianvars dawyebul da mis Semdgom saangariSo periodebs. nebadarTulia standartis gamoyeneba ufro adrindeli angariSgebisTvisac. Tu sawarmo standarts iyenebs 2005 wlis 1 ianvramde, man es faqti SeniSvnebSi unda aRniSnos.

bass 1-is (gadasinjuli 1997 wels) gauqmeba

128. winamdebare standarti cvlis 1997 wels gadasinjul bass 1-s, `finansuri angariSgebis wardgena~.

70

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danarTi
cvlilebebi sxva dokumentebSi
am danarTis Sesworebebi gamoyenebuli iqneba 2005 wlis 1 ianvars an misi Semdgomi periodebisaTvis. Tu sawarmo am standarts gamoiyenebs ufro adre periodisaTvis, Sesabamisad unda gamoiyenos es Sesworebebi. ***** 2003 wels gadasinjvis Sedegad, am standartis danarTSi arsebuli Sesworebebi gadanawilda winamdebare krebulis Sesabamis dokumentaciaSi.

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daskvnis safuZveli
winamdebare `daskvnis safuZveli Tan axlavs, magram ar warmoadgens bass 1-is Semadgenel nawils. ds1. winamdebare `daskvnis safuZveli ajamebs buRaltruli aRricxvis saerTaSoriso standartebis sabWos mier 2003 wels gadasinjvis dros gamoTqmul mosazrebebs bass 1-is, `finansuri angariSgebis wardgena, Sesaxeb daskvnebis gamotanasTan dakavSirebiT. sabWos calkeulma wevrma ufro didi mniSvneloba mianiWa zogierT faqtors, sxva faqtorebTan SedarebiT. 2001 wlis ivlisSi sabWom ganacxada, rom misi teqnikuri proeqtebis Tavdapirveli dRis wesrigis farglebSi, igi proeqts ganaxorcielebda mTeli rigi standartebis, maT Soris, bass 1-is, dasaxvewad. es proeqti ganxorcielda im kiTxvebisa da kritikuli SeniSvnebis gaTvaliswinebiT, romlebic gamoiTqmeboda standartebis mimarT fasiani qaRaldebis maregulirebeli organoebis, profesionali buRaltrebisa da sxva dainteresebuli mxareebis mier. gaumjobesebis proeqtis miznebi iTvaliswinebda standartebSi arsebuli alternatiuli interpretaciebis, gameorebebisa da winaaRmdegobebis Semcirebas an sruliad aRmofxvras, aseve Tanxvedris sakiTxebis ganxilvasa da sxva aspeqtebis gaumjobesebas. 2002 wlis maisSi sabWom gamoaqveyna Tavisi winadadebebi gansaxilvel proeqtSi `buRaltruli aRricxvis saerTaSoriso standartebis gaumjobeseba, xolo komentarebis miRebis saboloo TariRad gamoacxada 2002 wlis 16 seqtemberi. sabWom 160 werili miiRo, romelic Seicavda komentarebs gansaxilveli proeqtis Sesaxeb. radgan sabWos ganzraxuli ar hqonda bass 1-iT gansazRvruli finansuri angariSgebis wardgenis fundamenturi midgomis xelaxali ganxilva, winamdebare `daskvnis safuZveli ar ganixilavs bass 1-is moTxovnebs, romlebic sabWom ar gadasinja. erToblivi Semosavlebis Sesaxeb arsebuli sabWos proeqtis gamo mogebisa da zaralis angariSgebasTan dakavSirebuli sxvadasxva sakiTxi ganxilul ar iqna winamdebare standartsa da `danergvis miTiTebebSi.

ds2.

ds3.

gadaxveva standartebidan da interpretaciebidan

ds4. bass 1-is wina versiis me-13 punqtis mixedviT, moTxovnidan gadaxveva sameurneo erTeulisaTvis nebadarTuli iyo `ukiduresad iSviaT SemTxvevaSi, rodesac sawarmos xelmZRvaneloba daaskvnis, rom buRaltruli aRricxvis saerTaSoriso standartis moTxovnis dakmayofileba araswor warmodgenas Seqmnis da, aqedan gamomdinare, mizanSewonilia buRaltruli aRricxvis saerTaSoriso standartebis romelime konkretuli moTxovnidan gadaxveva, raTa dakmayofildes samarTliani wardgenis moTxovna. amgvari gadaxvevis SemTxvevaSi, me-13 punqtiT moiTxoveboda im faqtebisa da garemoebebis farTod asaxva, romelic Tan axlda mocemul gadaxvevasa da gamoyenebul midgomas. sabWom gadawyvita, winamdebare standartis me-13 punqtSi naTlad ganemarta, rom sameurneo erTeulis finansuri mdgomareobis, finansuri saqmianobis Sedegebisa da fuladi saxsrebis moZraobis samarTlianad wardgenis mizniT, maT samarTlianad unda asaxon sameuneo operaciebisa da sxva movlenebis Sedegebi `finansuri angariSgebis momzadebisa da wardgenis struqturul safuZvlebSi mocemuli aqtivebis, valdebulebebis, Semosavlebisa da xarjebis Sesaxeb gansazRvrebebis Sesabamisad. sabWom gadawyvita, rom Seemcirebina is SemTxvevebi, rodesac sameurneo erTeuli valdebulia standartis an interpretaciis romelime moTxovnas gadauxvios ukiduresad iSviaT SemTxvevaSi, rodesac sawarmos xelmZRvaneloba daaskvnis, rom mocemuli moTxovnis dakmayofileba imdenad araswor warmodgenas qmnis, rom igi ewinaaRmdegeba `struqturuli safuZvlebiT gansazRvrul finansuri angariSgebis

ds5.

ds6.

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mizans. am kriteriumis Sesaxeb miTiTebulia, rom informacia maSin ewinaaRmdegeba finansuri angariSgebis mizans, rodesac igi samarTlianad ar warmoadgens sameurneo operaciebs, sxva movlenebs an im mdgomareobas, romlis warmodgenasac igi miznad isaxavs an logikurad mosalodnelia, rom asaxavdes da, Sesabamisad, mosalodnelia, rom igi gavlenas moaxdens finansuri angariSgebis momxmarebelTa ekonomikur gadawyvetilebebze. ds7. aRniSnuli Sesworebebi iseT struqturul safuZvels qmnis, romelic sameurneo erTeuls saSualebas aZlevs gansazRvros, Tu rogor unda waradginos samarTlianad sameurneo operaciis Sedegebi, sxva movlenebi an mdgomareoba, aseve is, Tu romelime standartis an interpretaciis moTxovnis dakmayofleba imdenad araswor warmodgenas Seqmnis, rom igi ver uzrunvelyofs samarTlian wardgenas. sabWom imsjela imis Sesaxeb, standartSi aRniSnuli unda iyos Tu ara `finansuri angariSgebis saerTaSoriso standartebis (fass) moTxonebidan gadaxvevis Sesaxeb. sabWom gadawyvita mxari ar daeWira amgvari cvlilebisaTvis, radgan amgvari cvlileba mas saSualebas ar miscemda konkretulad ganesazRvra is kriteriumebi, romelTa arsebobis SemTxvevaSic adgili unda hqondes fass-idan gadaxvevas. standartis an interpretaciidan gadaxveva, rodesac es saWirod iqneba miCneuli, raTa miRweul iqnes samarTliani wardgena - SesaZloa ewinaaRmdegebodes zogierTi qveynis maregulirebel kanonebs. winamdebare gadasinjuli standarti iTvaliswinebs sxvadasxva qveynis maregulirebel wesebs buRaltruli aRricxvis standartebidan gadaxvevis Sesaxeb, romlis mixedviTac sameurneo erTeulebi finansur angariSgebas amzadeben. am standartiT moiTxoveba, rom rodesac sameurneo erTeulis garemoebebi akmayofilebs punqt ds6-Si aRweril kriteriums, standartidan an interpretaciidan gadaxvevis moTxovnis Sesaxeb, sameurneo erTeulma Semdegnairad unda imoqmedos: (a) rodesac Sesabamisi maregulirebeli wesebiT moiTxoveba an sxva SemTxvevaSi ar ikrZaleba moTxovnidan gadaxveva, sameurneo erTeuls moeTxoveba ganaxorcielos amgvari gadaxveva da asaxos winamdebare standartis me-18 punqtiT gaTvaliswinebuli ganmartebebi; da (b) rodesac Sesabamisi maregulirebeli wesebi krZalavs moTxovnidan gadaxvevas, sameurneo erTeuls, SesaZlebloblis farglebSi, moeTxoveba, maqsimalurad Seamciros is aspeqtebi, romelTa warmodgenac moTxovnis dakmayofilebis SemTxvevaSi miiCneva, rom araswor warmodgenas Seqmnis da warmoadginos 21e punqtiT gansazRvruli ganmartebebi. aRniSnuli Sesworeba sameurneo erTeulebs saSualebas aZlevs daakmayofilon standartis moTxovnebi, rodesac Sesabamisi maregulirebeli wesebi krZalavs buRaltruli aRricxvis standartebidan gadaxvevas da, amave dros, daicvan principi, romlis mixedviTac sameurneo erTeulebma, SesaZlebloblis farglebSi, maqsimalurad unda uzrunvelyon finansuri angariSgebis samarTliani wardgena. `gansaxilveli proeqtis Sesaxeb miRebuli komentarebis ganxilvis Semdeg, sabWom winamdebare standartis me-19 punqtSi Seitana damatebiTi moTxovna, romlis mixedviT wina an mimdinare periodis finansur angariSgebaSi unda aisaxos ama Tu im standartis moTxovnidan an interpretaciidan gadaxvevis Sedegi. am ganmartebis gareSe sameurneo erTeulis finansuri angariSgebis momxmarebelma SesaZloa ar icodes, Tu ra Sedegebs viRebT im gadaxvevis Sedegad, romelic wina periodSi moxda. romelime standartis an interpretaciis moTxovnidan gadaxvevis mkacri kriteriumis arsebobis SemTxvevaSi, winamdebare standarti Seicavs gabaTilebad daSvebas imis Sesaxeb, rom Tu sxva sameurneo erTeulebi analogiuri pirobebis SemTxvevaSi daakmayofileben moTxovnas, sameurneo erTeulis mier moTxovnis dakmayofileba imdenad araswor warmodgenas ar unda qmnides, rom winaaRmdegobaSi movides `struqturul safuZvlebSi gansazRvrul finansuri angariSgebis mizanTan. 73

ds8.

ds9.

ds10.

ds11.

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saoperacio saqmianobis Sedegebi

ds12. winamdebare standartidan amoRebul iqna wina versiaSi mocemuli moTxovna, romelic Seexeboda saoperacio saqmianobis Sedegebis asaxvas uSualod finansur angariSgebaSi calke muxlis saxiT. saoperacio saqmianoba ganmartebuli ar aris winamdebare standartSi da sabWom gadawyvita, ar moeTxova am ganusazRvreli muxlis asaxva. sabWo uSvebs, rom sameurneo erTeulma SesaZloa gadawyvitos saoperacio saqmianobis Sedegebis an analogiuri muxlis asaxva, Tundac es termini ar iyos gansazRvruli. aseT SemTxvevebSi, sabWo SeniSnavs, rom sameurneo erTeulma unda uzrunvelyos, rom asaxuli Tanxa warmoadgendes im saqmianobebs, romelic, Cveulebisamebr, saoperacio saqmianobad CaiTvleboda. sawarmos mosazrebiT, Tu saoperacio xasiaTis muxlebi CarTuli ar iqneba saoperacio saqmianobaSi, es araswor warmodgenas Seqmnis da Seasustebs finansuri angariSgebis Sesadarisobis xarisxs, Tundac es mocemuli dargis praqtikas warmoadgendes. magaliTad iseTi muxlebis gamoricxva, romelic calsaxad ukavSirdeba operaciebs (rogoricaa sasaqonlo-materialuri faseulobebis Camowera, restruqturizacia da sawarmos sxva adgilze gadatana), radgan isini araregularulad anu iSviaTad xdeba an Tanxis odenobaa uCveulo. analogiurad, aramarTebuli iqneba muxlebis xarjebSi CaurTveloba im mizeziT, rom isini ar moicavs fuladi saxsrebis moZraobas, rogoricaa cveTa da amortizaciis xarjebi.

ds13.

gansakuTrebuli muxlebi
ds14. bass 8-iT, `saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi moiTxoveboda gansakuTrebuli muxlebis CarTva uSualod mogebisa da zaralis angariSgebaSi, Cveulebrivi sameurneo saqmianobidan miRebuli mogebis an zaralisagan gancalkevebiT (punqti 10). amave standartis me-6 punqtiT gansakuTrebuli muxlebi ganmartebulia rogorc `sawarmos Cveulebrivi saqmianobidan aSkarad gansxvavebuli sameurneo movlenebisa da operaciebis Sedegad miRebuli Semosavlebi da xarjebi, romlebic regularulad an xSirad ar meordeba. sabWom gadawyvita, rom bass-8-dan amoeRo gansakuTrebuli muxlis cneba da aekrZala Semosavlebisa da xarjebis muxlebis asaxva gansakuTrebul muxlebad mogebisa da zaralis angariSgebaSi da mis SeniSvnebSi. amdenad. gadasinjuli standartis mixedviT Semosavlebisa da xarjebis muxlebi ar unda aisaxos iseT muxlebad, romlebic sameurneo erTeulis Cveulebrivi saqmianobidan ar aris miRebuli. `gansaxilveli proeqtis zogierT respondents argumenti mohyavda imis Sesaxeb, rom gansakuTrebuli muxlebi mogebisa da zaralis angariSgebaSi calke komponentad unda iqnes warmodgenili, radgan isini aSkarad gansxvavdebian Semosavlebisa da xarjebis sxva muxlebisagan. amgvari wardgena finansuri angariSgebis momxmareblebisaTvis gamoacalkevebs Semosavlebisa da xarjebis im muxlebs, romlebsac yvelaze naklebi yuradReba unda mieqces sameurneo erTeulis saqmianobis Sedegebis prognozirebisas. sabWom gadawyvta, rom is muxlebi, romlebsac gansakuTrebul muxlebad ganixilaven, warmoiSoba sameurneo erTeulis Cveulebrivi biznes _ riskebis Sedegad, rac ar iZleva maTi calke komponentad asaxvis SesaZleblobas, mogebisa da zaralis angariSgebaSi. sameurneo operaciis an sxva movlenis Sinaarsi an funqcia da ara misi xdomilebis sixSire unda gansazRvravdes mogebisa da zaralis angariSgebaSi mis wardgenas. amJamad, gansakuTrebul muxlebad klasificirebuli muxlebi warmoadgens Semosavlebisa da xarjebis qvejgufs, romlis Sesaxebac unda gakeTdes ganmarteba, raTa finansuri angariSgebis momxmarebels daexmaros sameurneo erTeulis momavali saqmianobis Sedegebis ganWvretaSi. gansakuTrebuli muxlebis kategoriis gauqmeba usafuZvlos xdis Sesabamisi gare movlenebis ganmeorebadis Tu araganmeorebadis - Sedegebis dausabuTebeli dayofis saWiroebas, sameurneo erTeulis saangariSgebo periodis mogebad an zaralad. magaliTad, dausabuTebeli gancalkeveba saWiro iqneboda sameurneo erTebasskf

ds15.

ds16.

ds17.

ds18.

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ulis mogebaze an zaralze miwisZvriT gamowveuli finansuri gavlenis Sesafaseblad, Tu mas adgili aqvs ekomonimikuri aqtivobis daRmasvlis periodSi. amasTan, winamdebare standartis 86-e punqtiT moiTxoveba mniSvnelovani Semosavlebisa da xarjebis Sinaarsisa da Tanxis asaxva.

umciresobis wili
ds19. winamdebare standartiT moiTxoveba umciresobis wilisaTvis mikuTvnebadi mogebis an zaralis da ZiriTadi sawarmos sakuTari kapitalis mflobelebis mogebis an zaralis wardgena uSualod mogebisa da zaralis angariSgebaSi, 82-e punqtis Sesabamisad. aRniSnuli Tanxebi wardgenil unda iqnes rogorc mogebis an zaralis Tanxebi da ara Semosavlebi an xarjebi. analogiuri moTxovna daemata winamdebare standartis 96-e punqts `g punqtis saxiT. es cvlilebebi Seesabameba gadasinjul bass 27-s, `konsolidirebuli da arakonsolidirebuli finansuri angariSgeba, romlis mixedviTac konsolidirebul balansSi umciresobis wili wardgenil unda iqnes sakuTar kapitalSi, radgan igi ar akmayofilebs `struqturul safuZvlebSi mocemul gansazRvrebas valdebulebis Sesaxeb.

balansis Sedgenis TariRis Semdeg momxdari movlenebis zegavlena valdebulebebis klasifikaciaze

ds20. bass-1-is wina versiis 63-e punqti Semdeg moTxovnas Seicavda: sawarmom procentiani grZelvadiani valdebulebebis klasifikacia, grZelvadiani valdebulebebis saxiT, unda gaagrZelos maSinac ki, rodesac isini unda daifaros balansis Sedgenis TariRidan 12 Tvis ganmavlobaSi, Tu: (a) maTi gadaxdis pirvandeli vada 12 Tveze meti iyo; sawarmo apirebs aRniSnuli valdebulebis refinansirebas grZelvadian valdebulebaSi; da (g) es gadawyvetileba ganmtkicebulia valdebulebis gadaxdis vadis Secvlis an refinansirebis xelSekrulebiT, romelic gaformebulia manam, sanam nebadarTuli iqneba finansuri angariSgebis wardgena. ds21. bass-1-is wina versiis 65-e punqtSi naTqvamia: zogierTi sasesxo xelSekruleba iTvaliswinebs sesxis mimRebis iseT valdebulebas, romelic gulisxmobs sesxis gadaxdas moTxovnis SemTxvevaSi, Tu dairRveva sesxis mimRebis finansur mdgomareobasTan dakavSirebuli pirobebi. am SemTxvevaSi valdebuleba ganixileba rogorc grZelvadiani, Tu: (a) sesxis gamcemi Tanaxmaa, xelSekrulebis pirobis darRvevis SemTxvevaSi, ar moiTxovos sesxis gadaxda finansuri angariSgebis wardgenaze nebarTvis miRebamde; da (b) mosalodneli ar aris xelSekrulebebis pirobebis darRveva balansis Sedgenis TariRidan Tormeti Tvis ganmavlobaSi. ds22. sabWom ganixila 63-e da 65-e punqtebis moTxovnebi da daaskvna, rom refinansireba, anu sesxis gamcemis mier sesxis gadaxdis uflebis daTmobis SemTxvevaSi, romelsac adgili eqneba balansis Sedgenis TariRis Semdeg, ar unda iqnes gaTvalisiwinebuli valdebulebis klasifikaciaSi. gansaxilveli proeqti Semdeg cvlilebebs gvTavazobda: (a) 63-e punqtis Secvlas da miTiTebas, rom grZelvadiani finansuri valdebuleba, romlis dafarvis vada balansis Sedgenis TariRidan Tormeti Tvis ganmavlobaSi dgeba, klasificirebul unda iqnes grZelvadian valdebulebad, radgan refinansirebis an valdebulebis gadaxdis vadis Secvla grZelvadian valdebulebaSi dasrulda balansis Sedgenis TariRis Semdeg, sanam nebadarTuli iqneba finansuri angariSgebis wardgena. es cvlileba gavlenas ar axdens moklevadiani valdebulebis basskf 75

ds23.

bass 1 klasifikaciaze im SemTxvevaSi, rodesac sameurneo erTeuls, arsebuli sesxis pirobebis Tanaxmad, gaaCnia refinansirebis an valdebulebis gadavadebis ufleba sul mcire Tormeti TviT balansis Sedgenis TariRidan; (b) 65-e punqtis Secvlas da miTiTebas, rom grZelvadiani finansuri valdebuleba, romelic eqvemdebareba moTxovnisTanave gadaxdas, radgan sameurneo erTeulma daarRvia sasesxo xelSekrulebis piroba, klasificirebul unda iqnes moklevadian valdebulebad balansis Sedgenis TariRisaTvis, Tundac sesxis gamcemma Tanxmoba ganacxados balansis Sedgenis TariRis Semdeg, finansuri angariSgebis wardgenis nebarTvamde, rom Tanxis gadaxdas darRvevis SemTxvevaSi ar moiTxovda. Tumca, Tu arsebobs msesxeblis Tanxmoba balansis Sedgenis TariRamde SeRavaTiani periodis micemis Sesaxeb, romlis ganmavlobaSic sameurneo erTeuls SeuZlia gamoasworos darRveva, xolo msesxebels ufleba ara aqvs moiTxovos dauyovnebeli gadaxda, amgvari valdebuleba klasificirdeba grZelvadianad, Tu misi gadaxdis vada, sasesxo xelSekrulebis darRvevis gareSe, balansis Sedgenis TariRidan sul mcire Tormeti Tvis ganmavlobaSi dgeba da: (i) sameurneo erTeuli darRvevas asworebs SeRavaTian periodSi; an (ii) finansuri angariSgebis wardgenis nebarTvamde SeRavaTiani periodi ar dasrulebula da mosalodneli ar aris, rom darRveva gamoswordeba. ds24. zogierTi respondenti ar daeTanxma aRniSnul SeTavazebebs. isini mxars uWerdnen valdebulebis klasifikacias grZelvadian an moklevadian aqtivad imis mixedviT, mosalodnelia Tu ara sameurneo erTeulis moklevadiani aqtivebis gamoyeneba da ara calsaxad misi gadaxdis vadis dadgomis safuZvelze, an eqvemdebareba Tu ara igi ukan dabrunebas balansis Sedgenis TariRisaTvis. maTi TvalsazrisiT, es ufro saimedo informacias iZleva mocemuli valdebulebis zegavlenis Sesaxeb, sameurneo erTeulis resursebis mimoqcevis periodulobaze momavalSi. miuxedavad amisa, sabWom gadawyvita, rom 63-e da 65-e punqtebis Secvlis sasargeblod warmodgenili Semdegi argumentebi ufro damajerebeli iyo: (a) valdebulebis refinansireba balansis Sedgenis TariRis Semdeg gavlenas ar axdens sameurneo erTeulis likvidobasa da gadaxdisunarianobaze balansis Sedgenis TariRisaTvis, romlis aRricxvis drosac unda aisaxos am TariRisaTvis arsebuli saxelSekrulebo pirobebi. amitom, es warmoadgens aramakoreqtirebel movlenas bass 10-is, `balansis Sedgenis TariRis Semdegi movlenebi, mixedviT da gavlena ar unda moaxdinos sameurneo erTeulis wardgenaze. (b) aralogikuria iseTi kriteriumis SemoReba, romlis mixedviTac im moklevadiani valdebulebebis moklevadianad klasifikacia, romelTa gadavadeba sul mcire Tormeti TviT aris mosalodeli balansis Sedgenis TariRis Semdeg, damokidebulia imaze, sameurneo erTeuls gaaCnia amis ufleba Tu ara da, Semdgom, gamonaklisis daSveba balansis Sedgenis TariRis Semdeg momxdari refinansirebis safuZvelze; (g) 65-e punqtSi warmodgenili garemoebebis mixedviT, garda im SemTxvevisa, rodesac sesxis gamcemma daTmo valis gadaxdis dauyovnebeli ufleba an daawesa SeRavaTiani periodi, romlis ganmavlobaSic sameurneo erTeulma SesaZloa gamoasworos sasesxo xelSekrulebis darRveuli piroba, sameurneo erTeulis finansuri mdgomareoba balansis Sedgenis TariRisaTvis is aris, rom sameurneo erTeuls ar hqonda gadavadebis absoluturi ufleba, sasesxo xelSekrulebis pirobebis mixedviT. uflebis daTmoba an SeRavaTiani periodis micema cvlis sasesxo xelSekrulebis pirobebs. amitom sameurneo erTeulis mier, balansis Sedgenis TariRis Semdeg, msesxeblidan uflebis daTmobis Sesaxeb Tanxmobis an sul mcire TormetTviani SeRavaTiani periodis miReba, gavlenas ar axdens valdebulebis Sinaarsze da igi ar xdeba moklevadiani manam, sanam amas ar eqneba adgili. ds26. gadasinjuli standarti Seicavs `gansaxilvel proeqtSi warmodgenil cvlilebebs erTi gansxvavebiT. es gansxvaveba ukavSirdeba grZelvadiani sesxis klasifikacias im basskf

ds25.

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bass 1
SemTxvevaSi, rodesac balansis Sedgenis TariRisaTvis msesxebelma daawesa SeRavaTiani periodi, sasesxo xelSekrulebis darRveuli piroba unda gamoswordes da romlis ganmavlobaSic msesxebels ar SeeZlos moiTxovos sesxis dabruneba. ds27. `gansaxilvel proeqtSi warmodgenili SeTavazebis mixedviT, amgvari sesxi klasificirebul unda iqnes moklevadianad, Tu misi gadaxdis vada, pirobis darRvevis gareSe, sul mcire Tormeti Tvis Semdeg dgeba balansis Sedgenis TariRis Semdeg da: (a) sameurneo erTeuli gamoasworebs darRvevas SeRavaTian periodSi; an (b) rodesac finansuri angariSgebis wardgenis nebarTvamde, SeRavaTiani periodi ar dasrulebula da mosalodneli ar aris, rom darRveva gamoswordeba. ds28. `gansaxilveli proeqtis Sesaxeb miRebuli komentarebis ganxilvis Semdeg sabWom gadawyvita, rom darRvevis gamosworebis xdomileba an albaToba, balansis Sedgenis TariRis Semdeg, ar Seesabameba balansis Sedgenis TariRisaTvis arsebul pirobebs. gadasinjuli standartis mixedviT, imisaTvis, rom sesxi moklevadian valdebulebad iqnes klasificirebuli, SeRavaTiani periodi unda dasruldes sul mcire Tormeti Tvis Semdeg, balansis Sedgenis TariRidan (ix. 66-e punqti). amitom Bds27-is `a da `b punqtebSi warmodgenili pirobebi amoRebul iqna. sabWom ganixila argumentebi, romelic Seexeboda im SemTxvevas, rodesac grZelvadiani xelSekrulebis darRvevis gamosasworebeli SeRavaTiani periodi balansis Sedgenis TariRamdea SemoTavazebuli. sesxi klasificirebul unda iqnes grZelvadian valdebulebad, miuxedavad SeRavaTiani periodis xangrZlivobisa. es argumentebi efuZneba im Tvalsazriss, rom balansis Sedgenis TariRisaTvis msesxebels ar gaaCnia sesxis gadaxdis moTxovnis upirobo iuridiuli ufleba, gadaxdis Tavdapirveli vadis dadgomamde (anu Tu sameurneo erTeuli darRvevas gamoasworebs SeRavaTian periodSi, igi uflebamosilia gadaixados sesxi vadis Tavdapirveli gadaxdis dRes). miuxedavad amisa, sabWom daaskvna, rom sameurneo erTeulma sesxis klasificireba unda moaxdinos grZelvadian valdebulebad, Tu mas gaaCnia sesxis gadavadebis upirobo ufleba, sul mcire Tormeti TviT balansis Sedgenis TariRidan. es kriteriumi fokusirebulia ufro sameurneo erTeulis, vidre msesxeblis iuridiul uflebebze.

ds29.

ganmartebebi sawarmos xelmZRvanelobis mier sameurneo erTeulis saaRricxvo politikis gamoyenebis procesSi miRebuli gadawyvetilebebis Sesaxeb
ds30. gadasinjuli standartiT moiTxoveba ganmartebebis wardgena im gadawyvetilebebis Sesaxeb, romlebic sawarmos xelmZRvanelobam sameurneo erTeulis saaRricxvo politikis gamoyenebisas miiRo, im gadawyvetilebebis garda, romlebic gaangariSebebs Seicavs da udides gavlenas axdens finansur angariSgebaSi aRiarebul Tanxebze (ix. 113-e punqti). amgvari gadawyvetilebis magaliTia, Tu rogor gansazRvravs sawarmos xelmZRvaneloba _ finansuri aqtivebi miekuTvneba Tu ara dafarvis vadamde flobil investiciebs. sabWom gadawyvita, rom yvelaze mniSvnelovani gadawyvetilebebis Sesaxeb amgvari ganmarteba finansuri angariSgebis momxmareblebs daexmareba ukeT aRiqvas, Tu rogor gamoiyeneba saaRricxvo politika da Seadaron, ris safuZvelze iReben sameurneo erTeulebi gadawyvetilebebs. `gansaxilveli proeqtis Sesaxeb miRebuli komentarebi imis Sesaxeb miuTiTebda, rom SemoTavazebuli ganmartebis daniSnuleba bundovani iyo. Sesabamisad, sabWom Sesworeba Seitana da naTlad moiTxova im gadawyvetilebebis asaxvis gamoricxva, romelic gaangariSebebs Seicavs (winamdebare gadasinjuli standartis 116-e punqtis mixedviT eqvemdebareba ganmartebiT SeniSvnebSi asaxvas) da daamata oTxi sxva magaliTi, Tu ra saxis gadawyvetilebebi aisaxeba ganmartebiT SeniSvnebSi (ix. 114-e da 115-e punqtebi).

ds31.

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gaangariSebis arasaimedoobis Sesaxeb arsebuli ZiriTadi wyaroebis asaxva

ds32. winamdebare gadasinjuli standartiT moiTxoveba im ZiriTadi daSvebebis asaxva ganmartebiT SeniSvnebSi, romelic momavals Seexeba. aseve, balansis Sedgenis TariRisaTvis arsebuli gaangariSebis arasaimedoobis Sesaxeb arsebuli ZiriTadi wyaroebisa, ris gamoc arsebobs aqtivebisa da valdebulebebis sabalanso Rirebulebis mniSvnelovnad Secvlis riski, momdevno finansuri wlis ganmavlobaSi. amgvari aqtivebisa da valdebulebebisaTvis SemoTavazebuli ganmartebebi Seicavs detalur informacias: (a) maTi Sinaarsis Sesaxeb; da (b) maT sabalanso Rirebulebas balansis Sedgenis TariRisaTvis (ix. 116-e punqti). ds33. zogierTi aqtivisa da valdebulebis sabalanso Rirebulebis gansazRvra moiTxovs am aqtivebsa da valdebulebebze ganusazRvreli momavali movlenebis Sedegebis Sefasebas, balansis Sedgenis TariRisaTvis. magaliTad, bolodroindeli sabazro fasebis ararsebobis SemTxvevaSi, romelic gamoiyeneba Semdegi aqtivebisa da valdebulebebis Sesafaseblad, saWiroa momavalze orientirebuli Sefasebebi, raTa ganisazRvros ZiriTadi saSualebebis aRdgeniTi Rirebuleba; aseve sasaqonlo-materialuri faseulobebis teqnologiuri moZvelebis Sedegebi, anaricxebi, romelic gankuTvnili iqneba mimdinare sasamarTlo davis SedegebisaTvis da daqiravebiT momuSaveTa grZelvadiani daxmarebebisaTvis, iseTi, rogoricaa sapensio valdebulebebi. es Sefasebebi Seicavs daSvebebs iseTi muxlebis Sesaxeb, rogoricaa fuladi saxsrebis moZraobis an diskontirebis ganakveTis koreqtireba riskis TanxiT, cvlilebebi saxelfaso TanxebSi da fasebis cvlilebebi momavalSi, romelic gavlenas moaxdens sxva xarjebze. imisda miuxedavad, Tu ramdenad yuradRebiT Seafasebs sameurneo erTeuli im aqtivebisa da valdebulebebis sabalanso Rirebulebas, romlebic eqvemdebareba mniSvnelovan SefasebiT cvlilebebs, balansis Sedgenis TariRisaTvis, qulebiT warmodgenili Sefasebebi balansSi ver uzrunvelyofs informacias im cvlilebebis Sesaxeb, romlebic ukavSirdeba am aqtivebisa da valdebulebebis Sefasebas, aseve maT gavlenas mocemuli periodis mogebaze an zaralze. `struqturul safuZvlebSi aRniSnulia, rom `finansuri angariSgebis momxmarebels ekonomikuri gadawyvetilebebis misaRebad sWirdeba fuladi saxsrebisa da maTi ekvivalentebis gamomuSavebis SesaZleblobebis, agreTve maTi gamomuSavebis saimedoobisa da droulobis Sefaseba. sabWom miiRo gadawyvetileba, rom SefasebiTi cvlilebebis ZiriTadi daSvebebisa da nebismieri sxva ZiriTadi resursebis Sesaxeb informaciis asaxva, balansis Sedgenis TariRisaTvis, gazrdis finansur angariSgebaSi warmodgenili informaciis Sesabamisobas, saimedoobasa da aRqmadobas. aRniSnuli ZiriTadi daSvebebi da SefasebiTi cvlilebebis sxva ZiriTadi resursebi dakavSirebulia im SefasebebTan, romelTa gadasawyvetad sawarmos xelmZRvanelobam unda miiRos yvelaze Zneli, subieqturi an kompleqsuri gadawyvetilebebi. amdenad, winamdebare gadasinjuli standartis 116-e punqtis mixedviT, ganmartebis wardgena ganxorcieldeba SedarebiT mcire odenobis aqtivebsa da valdebulebebTan (an maT klasebTan) dakavSirebiT. `gansaxilvel proeqtSi SemoTavazebuli iyo zogierTi `cvlilebebis Sefasebis wyaroebis Sesaxeb ganmartebis warmodgena. miRebuli komentarebis mixedviT, am ganmartebis mizani bundovania, amitom sabWom gadawyvita: (a) Seecvala mocemuli ganmartebis obieqti Semdegnairad _ `SefasebiTi cvlilebebis wyaroebi balansis Sedgenis TariRisaTvis; da (b) gadasinjul standartSi cxadad ganemarta, rom ganmartebis wardgena ar moiTxoveba im aqtivebisa da valdebulebebisaTvis, romlebic fasdeba realuri RirebulebiT, bolo dros arsebuli sabazro fasebis safuZvelze (ix. winamdebare standartis 119-e punqti). ds36. rodesac aqtivebisa da valdebulebebis realuri Rirebuleba fasdeba bolo dros dafiqsirebuli sabazro fasebis mixedviT, momavalSi sabalanso Rirebulebis cvlileba gabasskf

ds34.

ds35.

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bass 1
mowveuli ar iqneba balansis Sedgenis TariRisaTvis, aqtivebisa da valdebulebebis Sesafaseblad gamoyenebuli SefasebebiT. dafiqsirebuli sabazro fasebis gamoyeneba aqtivebisa da valdebulebebis Sesafaseblad gamoricxavs balansis Sedgenis TariRisaTvis Sefasebebis gamoyenebis saWiroebas. sabazro fasebi saTanadod asaxavs balansis TariRisaTvis arsebul sabazro Rirebulebas, Tumca momavalSi sabazro fasebi SesaZloa gansxvavebuli iyos. realuri Rirebulebis Sefasebis mizania realuri Rirebulebis asaxva Sefasebis TariRisaTvis da ara samomavlo Rirebulebis prognozireba. ds37. winamdebare gadasinjuli standarti ar iTvaliswinebs ganmartebis konkretul formas an detalebs. sxvadasxva sameurneo erTeulis garemoebebi gansxvavdeba erTmaneTisagan da balansis Sedgenis TariRisaTvis SefasebiT cvlilebebs SeiZleba bevri aspeqti hqondes. winamdebare standartiT SeizRuda moTxovna ganmartebis wardgenis Sesaxeb da exeba im muxlebs, romlebsac Tan didi riski axlavs, rom mniSvnelovnad Secvlian aqtivebisa da valdebulebebis sabalanso Rirebulebas momdevno finansuri wlis ganmavlobaSi. rac ufro xangrZlivia is periodi, romelsac exeba ganmartebebi, miT ufro farToa muxlebis speqtri, romelic eqvemdebareba ganmartebis wardgenas; miT ufro naklebad detaluri iqneba ganmartebebi, romlebic wardgenil unda iqnes mocemuli aqtivebisa da valdebulebebis Sesaxeb. Tu es periodi momdevno finansur welze ufro xangrZlivia, sxva ganmartebebiT SesaZloa SeiniRbos yvelaze Sesabamisi informacia.

moTxovnebidan gaTavisuflebis kriteriumi

ds38. bass 1-is wina versia Seicavda miTiTebas, rodesac finansur angariSgebaSi icvleba mocemuli muxlebis wardgena an klasifikacia, Sesadarisi Tanxebi xelaxla unda iqnes klasificirebuli, Tu es praqtikulad SesaZlebelia (punqti 40). moTxovnis SemoReba arapraqtikulia, Tu sameurneo erTeuli Semdgom ver SeZlebs mis dakmayofilebas yovelgvari gonivruli Zalisxevis gamoyenebis Sedegad. `gansaxilvel proeqtSi SemoTavazebuli iyo calkeuli moTxovnidan ganTavisuflebis gansxvavebuli kriteriumi. Sesadarisi Tanxebis xelaxali klasifikaciisaTvis da masSi SemoTavazebuli ZiriTadi daSvebebisa da Sefasebis cvlilebebis sxva wyaroebis axali moTxovnisaTvis, balansis Sedgenis TariRisaTvis (ganxilulia punqtebSi: ds32 _ ds37), `gansaxilveli proeqtiT SemoTavazebuli iyo, rom moTxovnis Sesrulebidan gaTavisuflebis kriteriumi yofiliyo _ moiwvevda TuU ara moTxovnis dakmayofileba gaumarTlebel xarjebsa da Zalisxmevas.

ds39.

ds40. `gansaxilveli proeqtis Sesaxeb miRebuli komentarebis ganxilvis Sedegad sabWom gadawyvita, rom sawarmos xelmZRvanelobis SefasebiT gaumarTlebeli xarjebisa da Zalisxmevis gansazRvris Sedegad, moTxovnidan gaTavisufleba metad subieqturia da gamoyenebuli ver iqneba Tanmimdevrulad, sxvadasxva sameurneo erTeulis mier. ufro metic, sabWom gadawyvita, rom danaxarjebisa da sargeblis gansazRvra sabWos mier Sesasrulebel samuSaos warmoadgens, rodesac igi gansazRvravs saaRricxvo moTxovnebs da ara sameurneo erTeulebisas, romlebic am moTxovnebs asruleben. amitom, sabWom gadawyvita, rom daetovebina `praqtikulad SesaZleblobis kriteriumi, romelsac iTvaliswinebda bass 1-is wina versia. es gavlenas axdens winamdebare gadasinjuli standartis 38-40 da 122-e punqtebiT gansazRvruli moTxovnis Sesrulebidan gaTavisuflebis moTxovnebze. praqtikulad, SesaZleblobis kriteriumi erTaderTia, romelsac efuZneba moTxovnis Sesrulebidan konkretuli gaTavisuflebebi standartebsa da interpretaciebSi, Tu maT dasakmayofileblad mniSvnelovani xarjebis gawevaa saWiro.

miTiTebebi bass 1-is gamoyenebis Sesaxeb

winamdebare miTiTebebi Tan axlavs, magram ar Seadgens bass 1-is nawils.

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bass 1 finansuri angariSgebis struqturis sailustracio magaliTebi

md1. winamdebare standarti gansazRvravs finansuri angariSgebis komponentebs da uSualod balanssa da mogebisa da zaralis angariSgebaSi asasaxi informaciis minimalur moTxovnebs. masSi aseve mocemulia sxva muxlebic, romelic SesaZloa wardgenil iqnes uSualod Sesabamis finansur angariSgebaSi an ganmartebiT SeniSvnebSi. winamdebare miTiTebebSi mocemulia martivi magaliTebi, Tu rogor unda iqnes dakmayofilebuli winamdebare standartis moTxovnebi balansSi, mogebisa da zaralis angariSgebaSi da sakuTar kapitalSi momxdari cvlilebebis angariSgebaSi informaciis wardgenasTan dakavSirebiT. saWiroebis SemTxvevaSi, muxlebis Tanmimdevroba da aRwera unda Seicvalos, raTa dakmayofildes samarTliani wardgena TiToeuli sameurneo erTeulisaTvis damaxasiaTebeli garemoebebis mixedviT. sailustraciod warmodgenili balansi gviCvenebs erT-erT gzas, Tu rogor SeiZleba gaimijnos moklevadiani da grZelvadiani muxlebi. aseve misaRebia sxva formati, Tu gansxvaveba TvalsaCino iqneba. mogebisa da zaralis angariSgebaSi Semosavlebisa da xarjebis ekonomikuri Sinaarsisa da funqciis mixedviT alternatiuli klasifikaciis TvalsaCinoebis mizniT, warmodgenilia mogebisa da zaralis ori angariSgeba. mocemuli magaliTebi ar iTvaliswinebs fass-is yvela aspeqtis ilustrirebas. isini ar Seicavs aseve finansuri angariSgebis srul kompleqts, romelic, Cveulebisamebr, Sedgeba fuladi nakadebis moZraobis angariSgebisagan, mniSvnelovani saaRricxvo politikis mokle aRwerisa da sxva ganmartebiTi SeniSvnebisagan.
XYZ jgufi balansi 20-2 wlis 31 dekembris mdgomareobiT

md 2.

md 3.

md 4.

(aTas fulad erTeulebSi) 20-2 20-1

aqtivebi
grZelvadiani aqtivebi ZiriTadi saSualebebi gudvili sxva aramaterialuri aqtivebi investiciebi mekavSire sawarmoebSi gasayidad arsebuli investiciebi mimdinare aqtivebi sasaqonlo-materialuri faseulobebi savaWro moTxovnebi sxva mimdinare aqtivebi fuladi saxsrebi da maTi ekvivalentebi X X X X X sul aqtivebi X X X X X X X X X X X X X X X X X X X

80

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XYZ jgufi - balansi 20-2 wlis 31 dekembris mdgomareobiT

(aTas fulad erTeulebSi) 20-2 20-1

sakuTari kapitali da valdebulebebi

ZiriTadi sawarmos aqcionerebze misakuTvnebeli sakuTari kapitali saaqcio kapitali sxva rezervebi gaunawilebeli mogeba umciresobis wili sul sakuTari kapitali grZelvadiani valdebulebebi grZelvadiani sesxebi gadavadebuli gadasaxadi grZelvadiani anaricxebi sul grZelvadiani valdebulebebi moklevadiani valdebulebebi savaWro da sxva valdebulebebi moklevadiani sesxebi grZelvadiani sesxebis mimdinare wili mimdinare sagadasaxado valdebulebebi moklevadiani anaricxebi sul moklevadiani valdebulebebi sul valdebulebebi sul sakuTari kapitali valdebulebebi X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

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XYZ jgufi mogebisa da zaralis wliuri angariSgeba, romelic sruldeba 20-2 wels 31 dekembers

(xarjebis klasifikaciis ilustrireba funqciebis mixedviT) (aTas fulad erTeulebSi) 20-2 amonagebi realizebuli produqciis TviTRirebuleba saerTo mogeba sxva Semosavali komerciuli xarjebi administraciuli xarjebi sxva xarjebi finansuri xarjebi mekavSire sawarmoebis wili mogebaSi mogeba dabegvramde mogebis gadasaxadi mogeba dabegvris Semdeg
1

20-1 X (X) X X (X) (X) (X) (X) X X (X) X

X (X) X X (X) (X) (X) (X) X X (X) X

misakuTvnebelia: saTavo sawarmos aqcionerebze umciresobis wilze X X X X X X

es niSnavs mekavSire sawarmoebis aqcionerebze misakuTvnebel mogebis wils, anu es aris dabegvris Semdgomi mogeba da umciresobis wili mekavSire sawarmoebSi.

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XYZ jgufi - mogebisa da zaralis wliuri angariSgeba 20-2 wlis 31 dekembris mdgomareobiT

(xarjebis klasifikaciis ilustrireba funqciebis mixedviT) (aTas fulad erTeulebSi) 20-2 amonagebi sxva Semosavali cvlilebebi mza produqciis maragsa da daumTavrebel warmoebaSi sawarmos mier Sesrulebuli da kapitalizebuli samuSao gamoyenebuli nedleuli da masalebi daqiravebiT momuSaveTa gasamrjeloebis xarji cveTisa da amortizaciis xarjebi ZiriTadi saSualebebis gaufasureba sxva xarjebi finansuri xarjebi mekavSire sawarmoebis wili mogebaSi mogeba dabegvramde mogebis gadasaxadis xarji saangariSgebo periodis mogeba
2

20-1 X X X X (X) (X) (X) (X) (X) (X) X X (X) X

X X (X) X (X) (X) (X) (X) (X) (X) X X (X) X

misakuTvnebelia: saTavo sawarmos aqcionerebze umciresobis wilze X X X X X X

mogebisa da zaralis angariSgebaSi, sadac xarjebi klasificirebulia ekonomikuri Sinaarsis mixedviT, ZiriTadi saSualebebis gaufasureba naCvenebia calke muxlad. xolo Tu xarjebi klasificirebulia funqciebis mixedviT, gaufasureba aisaxeba im funqciaSi(funqciebaSi), romelsac is ukavSirdeba.

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XYZ jgufi - sakuTar kapitalSi cvlilebebis wliuri angariSgeba, romelic sruldeba 20-2 wlis 31 dekembers (aTas fulad erTeulebSi) saTavo sawarmos aqcionerebze umcire- sul sakumisakuTvnebeli sobis Tari kapiwili tali saaqcio kapitali naSTi 20-0 wlis 31 dekembers cvlilebebi saaRricxvo politikaSi xelaxali naSTi cvlilebebis Semdeg cvlilebebi sakuTari kapitalSi 20-1 wels qonebis gadafasebiT miRebuli Semosuloba gasayidad arsebuli inveticiebi Sefasebis Sedegad miRebuli Semosulobis/zaralis asaxva sakuTar kapitalSi gadatana gayidvasTan dakavSirebiT mogebaSi an zaralSi fuladi nakadebis hejireba: Semosulobis/zaralis asaxva sakuTar kapitalSi gadatana mocemuli periodis mogebaSi an zaralSi gadatana hejirebuli muxlebis Tavdapirvel sabalanso RirebulebaSi ucxouri qvedanayofis gadaangariSebiT wamoSobili sakurso sxvaobebi pirdapir sakuTar kapitalSi an sakuTari kapitalidan gadatanil muxlebze gadasaxadi uSualod sakuTar kapitalSi aRiarebuli wminda mogeba saangariSgebo periodis mogeba sul saangariSgebo periodSi aRiarebuli mogeba an xarji dividendebi saaqcio kapitalis gamoSveba gamoSvebuli sakuTari kapitalis ofcionebi naSTi 20-1 wlis 31 dekembris bolos X X X X (X) X X (X) X X (X) (X) X X (X) (X) (X) X X X X (X) (X) (X) (X) (X) (X) (X) (X) X X X X X X (X) X
sxva rezervebi *

gada- gauna- sul fase- wilebeli bis re- mogezervi ba (X) X (X) X X (X) X X (X) X X (X) X

(X) X

X (X) X X (X)

(X) X X X (X) X X X

(X) X X X (X)

(X) X X X (X) X X

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XYZ jgufi - sakuTar kapitalSi cvlilebebis wliuri angariSgeba, romelic sruldeba 20-2 wlis 31 dekembers (gagrZeleba) (aTas fulad erTeulebSi) saTavo sawarmos aqcionerebze misakuT- umcire- sul savnebeli sobis ku-Tari wili kapitali saaqcio kapi-tali naSTi 20-1 wlis 31 dekemberis dasawyisSi cvlilebebi sakuTar kapitalSi 20-2 wels qonebis gadafasebiT miRebuli zarali gasayidad arsebuli investiciebi: Sefasebis Sedegad miRebuli Semosulobis/zaralis asaxva sakuTar kapitalSi gadatana gayidvasTan dakavSirebiT mogebaSi an zaralSi fuladi nakadebis hejireba: Semosulobis/zaralis asaxva sakuTar kapitalSi gadatana saangariSgebo periodis mogebaSi an zaralSi gadatana hejirebuli muxlebis Tavdapirvel sabalanso RirebulebaSi ucxouri qvedanayofis gadaangariSebiT wamoSobili sakurso sxvaobebi pirdapir sakuTar kapitalSi an sakuTari kapitalidan gadatanil muxlebze gadasaxadi uSualod sakuTar kapitalSi aRiarebuli wminda mogeba saangariSgebo periodis mogeba sul saangariSgebo periodSi aRiarebuli mogeba da xarji dividendebi saaqcio kapitalis gamoSveba naSTi 20-2 wlis 31 dekembers X X X (X) X (X) (X) X (X) X (X) X (X) X (X) (X) (X) (X) (X)
sxva rezervebi 3

gada-fa- gauna- sul sebis re- wilebeli zervi mogeba

(X)

(X) X

(X) X

(X) X

(X)

(X)

(X)

(X)

(X)

(X)

(X)

X (X)

X (X) X X (X)

X (X) X X (X) X X

X (X) X X (X)

X (X) X X (X) X

sakuTar kapitalSi cvlilebebis alternatiuli meTodi ilustrirebulia momdevno gverdze.

sxva rezervebi, Tu isini arsebiTia, ganxilulia Sesabamis komponentebSi

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XYZ jgufi - aRiarebuli Semosavlisa da xarjis wliuri angariSgeba, romelic sruldeba 20-2 wlis 31 dekembers

(aTas fulad erTeulebSi) 20-2 Semosuloba/(zarali) qonebis gadafasebidan gasayidad arsebuli investiciebi: Sefasebis Sedegad miRebuli Semosulobis/zaralis asaxva sakuTar kapitalSi gadatana gayidvasTan dakavSirebiT mogebaSi an zaralSi fuladi nakadebis hejireba: Semosulobis/zaralis asaxva sakuTar kapitalSi mocemuli periodis gadatana mogebaSi an zaralSi hejirebuli muxlebis gadatana Tavdapirvel sabalanso RirebulebaSi ucxouri qvedanayofis gadaangariSebiT wamoSobili sakurso sxvaobebi pirdapir sakuTar kapitalSi an sakuTari kapitalidan gadatanil muxlebze gadasaxadi uSualod sakuTar kapitalSi aRiarebuli wminda mogeba saangariSgebo periodis mogeba sul saangariSgebo periodSi aRiarebuli mogeba da xarji misakuTvnebelia: saTavo sawarmos aqcionerebze umciresobis wilze X X X saaRricxvo politikis cvlilebiT gamowveuli Sedegi saTavo sawarmos aqcionerebi umciresobis wili (X) (X) (X) zemoT motanili magaliTi asaxavs midgomas, rodesac cvlilebebi kapitalSi aisaxeba Semosavlisa da xarjis finansuri angariSgebis calke komponentad. aseTi midgomisas, rogorc es wina gverdzea ilustrirebuli, kapitalis, rezervisa da akumulirebuli mogebis sawyisi da saboloo naSTebi aisaxeba finansuri angariSgebis SeniSvnebSi. X X X X (X) (X) (X) X (X) X X X X (X) (X) (X) X X X (X) X (X) (X) (X) 20-1 X

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Sesabamisobis cxrili
winamdebare cxrilSi warmodgenilia bass 1-is Canacvlebuli da axali versiis urTierTkavSiri. punqtebi miCneulia urTierTSesabamisad, Tu erTi da imave sakiTxs eZRvneba, Tundac mocemul punqtebSi aRwerili miTiTebebi erTmaneTisagan gansxvavdebodes. bass 1-is bass 1-is Canacvlebu- axali punqti li punqti Mmizani 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 1 2 3 4 5 7 amoRebulia 8 9 10 13 14 16 17, 18 amoRebulia 15 amoRebulia 22 amoRebulia amoRebulia bass 8.7-10 bass 8.5 bass 8.11, 12 23 24 25 26 27 28 bass 1-is bass 1-is Canacvle- axali punqti buli punqti 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 29 30 amoRebulia 31 32 32 33 34 35 36 37 38, 39 40, 41 42 43 44 45 46 47 48 49 amoRebulia 50 amoRebulia 51 52 53 56 57 bass 1-is Canacvlebuli punqti 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 bass 1-is axali punqti 58 59 60 61 62 63 64 65, 66 68 69 71 amoRebulia 72 73 74 75 76, 77, 125 81-83 84 88 89 90 91 amoRebulia 92 93 94 95 96, 97

bass 1-is bass 1-is Canacvlebu- axali punli punqti qti

bass 1-is bass 1-is Canacvle- axali punqti buli punqti basskf

bass 1-is bass 1-is Canacvle- axali punbuli punqti qti 87

bass 1 87 88 89 90 91 92 93 94 95 96 97 98 99 101 102 103 104 amoRebu lia 105 106 107 108 amoRebu lia 6 98 99 100 101 102 103 104 danarTi a 109 110 111 112 126 127 128 miTiTebebi danergvaze bass 1 ar iyo ar iyo ar iyo ar iyo ar iyo ar iyo ar iyo ar iyo ar iyo ar iyo ar iyo 11, 12 19-21 54, 55 67 68 a 704 78-80 85 86, 87 100 113-124

yofili bass 12-is punqti 70 yofili bass 8-is punqti 7-9 bass 8-is punqt 10-s yofili bass 8-is punqti 16 da 18

cvlis

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