banki konstanta finansuri angariSgebis saerTaSoriso ...€¦ · banki konstanta finansuri angariSgebis saerTaSoriso standartebi finansuri angariSgebebi da damoukidebeli auditoris

banki konstanta finansuri angariSgebis saerTaSoriso standartebi finansuri angariSgebebi da damoukidebeli auditoris daskvna 2009 wlis 31 dekemberi.

Bank Constanta

sarCevi damoukidebeli auditoris daskvna finasnuri angariSgebebi sabalanso angariSgeba ................................................................................................ 1 mTliani mogebis angariSgeba .................................................................................... 2 kapitalSi cvlilebebis angariSgeba ...................................................................... 3 fuladi saxsrebis moZraobis angariSgeba .......................................................... 4 finansuri angariSgebebis SeniSvnebi 1 Sesavali .................................................................Error! Bookmark not defined. 2 bankis samuSao garemo ........................................Error! Bookmark not defined. 3 mniSvnelovani saaRricxvo politikis mimoxilva ................................... 6 4 mniSvnelovani saaRricxvo Sefasebebi saaRricxvo politikis

gamoyenebaSi .......................................................Error! Bookmark not defined.3 5 axali an Sesworebuli standartebis da interpretaciebis

damtkiceba ............................................................Error! Bookmark not defined.4 6 axali saaRricxvo gancxadebebi ......................Error! Bookmark not defined. 7 fuli da fuladi eqvivalentebi ................................................................... 18 8 sesxebi da avansebi klientebisTvis 9 sxva finansuri aqtivebi. .................................................................................. 19 10 Senoba-nagebobebi da mowyobiloba ............................................................... 23 11 sxva aqtivebi........................................................Error! Bookmark not defined.3 12 klientis angariSebi..........................................Error! Bookmark not defined.4 13 sxva valdebulebebi .......................................................................................... 24 14 sxva nasesxebi saxsrebi ....................................Error! Bookmark not defined.5 15 saaqcio kapitali ...............................................Error! Bookmark not defined.5 16 saprocento Semosavali da xarji ................Error! Bookmark not defined.7 17 mosakreblebis da sakomisio Semosavali da xarjiError! Bookmark not defined.18 sxva saoperacio Semosavali...........................Error! Bookmark not defined.8 19 administraciuli da sxva saoperacio xarjebiError! Bookmark not defined.8 20 saSemosavlo gadasaxadi ..................................Error! Bookmark not defined.8 21 finansuri riskis marTva .................................Error! Bookmark not defined.9 22 kapitalis marTva .............................................30Error! Bookmark not defined. 23 gauTvaliswinebeli xarjebi da valdebulebebi36Error! Bookmark not defined. 24 warmoebuli finansuri instrumentebi .......36Error! Bookmark not defined. 25 finansuri instrumentebis samarTliani Rirebuleba37Error! Bookmark not defin26 finansuri instrumentebis wardgena sazomi kategoriis

safuZvelze ..........................................................Error! Bookmark not defined.8 27 dakavSirebuli mxaris tranzaqciebi ............Error! Bookmark not defined.9 28 saangariSgebo periodis dasrulebis Semdgomi movlenebi40Error! Bookmark no

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PricewaterhouseCoopers Sua aziis da kavkasiis B.V. saqarTvelos filiali saqarTvelo, Tbilisi 0105 biznes centri menTeSevi bambis rigis q.# 7 telefoni [995] 32 50 80 50 faqsi [995] 32 50 80 60

damoukidebel auditorTa daskvna banki konstantas aqcionerebs da menejments:

1. Cven auditurad SevamowmeT banki konstantas (“banki’) TandarTuli finansuri angariSgebebi, romelic moicavs balanss 2009 wlis 31 dekembris mdgomareobiT, mogeba-zaralis angariSgebas, kapitalSi cvlilebebis angariSgebas da fuladi saxsrebis moZraobis angariSgebas dasrulebuli wlisaTvis, saaRricxvo politikis mimoxilvas da sxva ganmartebiT SeniSvnebs. xelmZRvanelobis pasuxismgebloba finansur angariSgebebze.

2. aRniSnuli finansuri angariSgebebis finansuri angariSgebebis saerTaSoriso standartebis Sesabamisad momzadebasa da samarTlian warmodgenaze pasuxismgebelia xelmZRvaneloba. aseTi pasuxismgebloba gulisxmobs: Sida kontrolis imgvarad SemuSavebas, danergvas da ganxorcielebas, rom momzaddes da samarTlianad iqnas warmodgenili finansuri angariSgebebi, romlebic ar Seicavs uneblie Tu ganzrax daSvebul arsebiT uzustobebs; Sesabamisi saaRricxvo politikis SerCevas da gamoyenebas; da iseTi saaRricxvo Sefasebebis ganxorcielebas, romlebic mizanSewonilia mocemul pirobebSi. auditorTa pasuxismgebloba

3. Cven gvevaleba Cvens mier Catarebuli auditis safuZvelze gamovTqvaT mosazreba winamdebare finansur angariSgebebze. auditi CavatareT auditis saerTaSoriso standartebis Sesabamisad. aRniSnuli standartebi moiTxovs eTikuri normebis dacvas da auditis imgvarad dagegmvasa da Catrebas, rom miviRoT dasabuTebuli garantia imisa, Seicavs Tu ara aRniSnuli finansuri angariSgebebi arsebiT uzustobebs.

4. auditi iTvaliswinebs procedurebis ganxorcielebas finansur angariSgebebSi warmodgenili Tanxebisa da gancxadebebis Sesaxeb audituri mtkicebulebis mopovebis mizniT. SerCeuli procedurebi damokidebulia auditorTa mosazrebebze, maT Soris finansuri angariSgebebis arsebiTi uzustobebis riskebis Sefasebaze. riskebis Sefasebisas, auditori iTvaliswinebs organizaciis finansuri angariSgebebis momzadebisa da saTanadod warmodgenisTvis Sesaferis Sida kontrols, im mizniT, rom dagegmos imgvari audituri procedurebi, romlebic mizanSewonilia mocemul garemoebebSi da ara imis gamo, rom gamoTqvas mosazreba organizaciis Sida kontrolis efeqturobis Sesaxeb. auditi aseve gulisxmobs xelmZRvanelobis mier gamoyenebuli buRaltruli aRricxvis politikis sisworis Sefasebas da saaRricxvo Sefasebebis mizanSewonilobas, aseve warmodgenili finansuri angariSgebebis Sefasebebs mTlianad.

(ii)

5. gvjera, rom Cvens mier mopovebuli audituri mtkicebuleba sakmarisi da saTanadoa auditoruli daskvnis gasakeTeblad. daskvna

6. Cveni azriT, zemoaRniSnuli TandarTuli finansuri angariSgebebi samarTlianad da obieqturad asaxavs bankis finansur mdgomareobas 2009 wlis 31 dekembris mdgomareobiT, da finansuri Sedegs da fuladi saxsrebis moZraobas aRniSnuli dasrulebuli wlisaTvis, finansuri angariSgebebis saerTaSoriso standartebis Sesabamisad. 2010 wlis 17 maisi

saqarTvelo, Tbilisi

Bank Constanta Statement of Financial Position

The notes set out on pages 5 to 41 form an integral part of these financial statements. 1

gamoxatuli larSi aTasobiT

SeniSvna 2009 wlis 31 dekemberi

2008 wlis 31 dekemberi

aqtivebi fuli da fuladi eqvivalentebi 7 5,147 4,529 sesxebi da avansebi klientebisTvis 8 51,740 55,923 sxva finansuri aqtivebi 9 396 463 gadavadebuli saSemosavlo gadasaxadis aqtivebi 20 464 540 aramaterialuri aqtivebi 10 586 367Senoba-nagebobebi da mowyobiloba 10 7,235 8,465sxva aqtivebi 11 404 167

sul aqtivebi 65,972 70,454

valdebulebebi klientis angariSebi 12 993 1,122 sxva finansuri valdebulebebi 44 77 sxva valdebulebebi 13 402 313 sxva nasesxebi saxsrebi 14 52,844 57,411

sul valdebulebebi 54,283 58,923

kapitali saaqcio kapitali 15 15,675 15,675 akumulirebuli zarali (3,986) (4,144)

sul kapitali 11,689 11,531

sul valdebulbeebi da kapitali 65,972 70,454

xelmowerili da nebadarTulia gamoqveynebisaTvis direqtorTa sabWos saxeliT 2010 wlis 17 maiss.

______________________________ ______________________________ levan lebaniZe eka canava generaluri direqtori mTavari buRalteri

Bank Constanta Statement of Comprehensive Income



SeniSvna

2009 periodi dawyebidan 2008

wlis 31 dekembramde

saprocento Semosavali 16 15,657 15,664saprocento xarji 16 (4,549) (5,149)

Semosavali neto procentisgan 11,108 10,515sakredito gaufasurebis rezervi 8 (1,651) (2,145)

neto procentisgan miRebuli Semosavali sakredito gaufasurebis rezervis Semdeg

9,457 8,370

mosakreblebis da sakomisio Semosavali 17 253 3 mosakreblebis da sakomisio xarji 17 (45) (101)mogeba minus zarali ucxour. valutaSi vaWrobidan 225 283 tranzaqciebi ucxour valutaSi (zarali mogebis gareSe) mogebis gareSe

(39) 289

mogeba minus zarali / (zarali mogebis gareSe)romelic warmoiqmneba finansuri aqtivebis samarTliani Rirebulebidan mogeba-zaralis angariSgebiT

12

(369)

sxva saoperacio Semosavali 18 552 139

administraciuli da sxva saoperacio xarji 19 (10,181) (13,298)

mogeba (zarali) dabegvramde 234 (4,684)mogebis gadasaxadis xarji 20 (76) 540

mogeba (zarali) wlis ganmavlobaSi 158 (4,144)

sul mTliani mogeba wlis ganmavlobaSi 158 (4,144)

Bank Constanta Statement of Changes in Equity


Error! Not a valid link.gamoxatuli larSi aTasobiT

saaqcio kapitali

akumulirebuli

deficiti

sul

2007 wlsi 8 noembers (dawyebis TariRi) - - -saaqcio kapitalis zrda 15,675 - 15,675 sul mTliani zarali 2008 wels - (4,144) (4,144)

balansi 2008 wlis 31 dekembers 15,675 (4,144) 11,531 sul mTliani Semosavali 2009 wels - 158 158

balansi 2009 wlis 31 dekembers 15,675 (3,986) 11,689

Bank Constanta Statement of Cash Flows


gamoxatuli larSi aTasobiT SeniSvna 2009 2008

fuladi nakadebi saoperacio saqmianobidan miRebuli procentebi 14,956 14,069 gadaxdili procentebi (4,794) (4,355)miRebuli mosakreblebi da sakomisioebi 17 253 3 gadaxdili mosakreblebi da sakomisioebi 17 (45) (101)ucxour valutaSI vaWrobidan miRebuli Semosavali 225 283 miRebuli sxva saoperacio Semosavali 1,267 925 gadaxdili personalis Senaxvis xarjebi 19 (5,328) (6,560)gadaxdili administraciuli da sxva saoperacio xarji (3,570) (4,916)

saoperacio saqmianobebidan /saqminobebSi gamoyenebuli fuladi nakadebi saoperacio aqtivebSi da valdebulebebSi cvlilebamde 2,964 (652)

wminda (zrda)/kleba sesxebSi da avansebSi klientebze 2,518 (56,941)wminda (zrda)/kleba sxva finansur aqtivebSi 67 (463)wminda zrda sxva aqtivebSi (237) (118)wminda zrda/(kleba) klientis angariSebSi 12 (129) 1,122 wminda zrda/(kleba) sxva finansur valdebulebebSi (33) 77 wminda zrda/ sxva valdebulebebSi 89 180

saoperacio saqmianobebidan (gamoyenebuli) wminda fuladi saxsrebi 5,239 (56,795)

fuladi saxsrebis moZraoba sainvesticio saqmianobidan gasayidad arsebuli sainvesticio fasiani qaRaldebis SeZena - (54)Senobebisa da mowyobilobebis SeZena 10 (367) (10,445)Senobebisa da mowyobilobebis gasxvisebisgan miRebuli Semosavlebi 10 95 74

sainvesticio saqmianobaSi gamoyenebuli wminda fuladi saxsrebi (272) (10,425)

fuladi saxsrebis moZraoba finansuri saqmianobidan Semosavlebis sxva nasesxebi saxsrebidan 14 14,329 59,637 sxva nasesxebi fondebis gadaxda 14 (18,650) (3,133)CVeulebrivi aqciebis gamoSveba 15 - 15,675

finansuri saqmianobebidan (gamoyenebuli) wminda fuladi saxsrebi (4,321) 72,179

savaluto kursis cvlilebebis gavlena fulsa da fulad eqvivalentebze (28) (431)

fuli da fuladi eqvivalentebis wminda zrda 618 4,528 fuli da fuladi eqvivalentebi wlis dasawyisSi 4,529 -

fuli da fuladi eqvivalentebi wlis bolos 5,147 4,529

Bank Constanta Notes to the Financial Statements – 31 December 2009

5

1 Sesavali

winamdebare finansuri angariSgebebi momzadda finansuri angariSgebis saerTaSoriso standartebis Sesabamisad 2009 wlis 31 dekembriT dasrulebuli wlisaTvis konstanta bankisTvis (“banki”).

banki dafuZnda 2007 wlis 8 noembers da mdebareobs saqarTveloSi. banki aris daxuruli saaqcio sazogadoeba, SezRuduli gamoSvebuli aqciebiT da regulirdeba saqarTvelos maregulirebeli wesebis Sesabamisad. 2009 wlis da 2008 wlis 31 dekembris mdgomareobiT, bankis uSualo saTao ofisi iyo Sps “konstanta plusi”, 77.45% sakuTrebis wiliT, saboloo saTao ofisi iyo mikrosafinanso organizacia konstanta fondi (“fondi”). damfuZnebelma fondis marTvis uflebamosileba gadasca fondis mmarTvel sabWos, warmodgenili Tamar lebaniZis, manana jaxuas, gela varZiaSvilis da naTela Turnavas mier. ZiriTadi saqmianoba: bankis ZiriTadi saqmianobaa komerciuli da sabiTumo sabanko operaciebi saqarTvelos farglebSi. banki moqmedebs saqarTvelos erovnuli bankis (“NBG”) mier gacemuli generaluri sabanko licenziis safuZvelze 2008 wlis 3 ivlisidan. banks aqvs 22 servis centri saqarTvelos teritoriaze (2008 wels: 21), banks hyavs 320 TanamSromeli (2008 wels: 332). registrirebuli misamarTi da samuSao adgili: bankis registrirebuli misamarTia: saqarTvelo, q. Tbilisi 0164, winamZRvriSvilis quCa #115.

warmodgenili valuta. winamdebare finansuri angariSgebebi warmodgenilia qarTul larSi (“lari”), Tu sxvagvarad ar aris miTiTebuli.

2 bankis samuSao garemo

2009 weli saqarTvelosTvis sxva gamowvevebis welia, qveyanaze mniSvnelovani gavlena moaxdina SeiaraRebulma konfliqtma 2008 wlis agvistoSi da globalurma finansurma krizisma. wlis pirvel naxevarSi aramyarma politikurma situaciam, dabalma investiciebma (rogorc ucxouri, aseve adgilobrivi) da Zalian SezRudulma sabanko kreditirebam gamoiwvia ekonomikuri saqmianobis vardna qveyanaSi. mTavrobam SeZlo ekonomikuri mdgomareobis SenarCuneba Tavdapirveli donori fondebis gamoyenebiT ZiriTadad infrastruqturis proeqtebSi da socialur programebSi. wlis meore naxevarSi politikuri situacia dastabilirda da gamoCnda ekonomikis gamococxlebis wina niSnebi, Tumca garemo kvlav susti rCeba saeqsporto bazris zrdis da kerZo kapitalis moZraobis aRdgenis TvalsazrisiT. garda amisa, adgilobrivi sakredito pirobebi kvlav Zalian myaria, Tumca saprocento ganakveTebma Semcireba daiwyo.

2009 wels aRiniSna ekonomikuri vardna mSp-s 4%-iani SemcirebiT. vardnis maCvenebeli ufro didi iqneboda, saerTaSoriso donortebis mier 4.5. miliardi aSS dolaris gamoyofis gareSe. wliuri inflaciis maCvenebeli SenarCunda Sesabamisad dabal 3%-ze, 5.5%-Tan SedarebiT 2008 wels da 11%-Tan – 2007 wels. garda amisa, 2009 wlis seqtembris TveSi “fitCis reitingebma” daamtkica saqarTvelos grZelvadiani sagareo da adgilobrivi savaluto emitentis sakredito reitingebi “B+” reitingiT


6

da qveynis maqsimumi gaumjobesda “B+”-dan “BB-”-mde, stabiluri perspeqtiviT – raitingiT, romelic qveyanas hqonda 2008 wlis agvistos saomar konfliqtamde. saqarTvelos momavali ekonomikuri mimarTuleba farTod aris damokidebuli mTavrobis mier ganxorcielebul ekonomikuri, finansuri da monetaruli RonisZiebebis efeqturobaze, sagadasaxado, samarTlebriv, maregulirebel da politikur movlenebTan erTad. Sida da regionuli politikuri stabiluroba aucilebelia ekonomikis warmatebiT ganviTarebisaTvis da sasicocxlo mniSvneloba aqvs adgilobrivi sainvesticio klimatis uwyveti gaumjobesebisa da saqarTvelos investorTa rukaze dabrunebisTvis.

bankis msesxeblebze uaryofiTi gavlena moaxdina finasnurma da ekonomikurma garemom, romelmac uaryofiTi gavlena iqonia maT SesaZleblobebze daefaraT davalianeba. gauaresebuli ekonomikuri pirobebi msesxeblebisTvis aisaxa gaufasurebis SefasebaSi momavali fuladi saxsrebis moZraobis ganxilul SefasebaSi. saqarTveloSi sxvadasxva tipis damatebiTi, gansakuTrebiT uZravi qonebis bazarze Zalian didi gavlena moxdina arastabilurma globalurma finansurma bazrebma, ramac gamoiwvia likvidurobis dabali done konkretuli tipis aqtivebisTvis. Sedegad, faqtobrivi relizebadi Rirebuleba momavali gamosyidvis uflebis dakargvaze gansxvavdeba gaufasurebaze anazRaurebis SefasebaSi warmodgenili Rirebulebisgan saangariSgebo periodis bolos. finansuri angariSgebis saerTaSoriso standartebis Sesabamisad, gaufasurebis zarali finansur aqtivebze, romelic mosalodnelia momavali movlebebis Sedegad, (mniSvneloba ar aqvs rogor) SesaZloa ar iqnas aRiarebulia aRniSNuli movlenebis warmoSobamde. gaufasurebuli sesxebis rezervis Tanxa efuZneba menejmentis mier aqtivebis Sefasebas saagnariSgebo periodis bolos im fuladi saxsrebis moZraobis gatValiswinebiT, romelic SeiZleba warmoiqmnas gamosyidvis uflebis dakargvisgan, minus damatebiTi uzrunvelyofis miRebis da gayidvis xarjebi.

xelmZRvanelobas ar ZaluZs darwmunebiT gansazRvros finansuri bazris likvidurobaSi nebismieri potenciuri gauaresebis da savaluto da fasiani qaRaldebis bazarze gazrdili arastabilurobis Sedegebi. xelmZRvanelobas sjera, rom axorcielebs yvela saWiro RonisZiebas arsebul garemoebebSi bankis saqmianobis mdgradobisa da ganviTarebis mxardasaWerad

.

3 mniSvnelovani saaRricxvo politikis mimoxilva

Sedgenis safuZveli. winamdebare finansuri angariSgeba momzadebul iqna finansuri angariSgebis saerTaSoriso standartebis ("fass") Sesabamisad, Tavdapirveli Rirebulebis principze dayrdnobiT, romelic Secvlilia gasayidad arsebuli finansuri aqtivebis, finansuri instrumentebis gadafasebiT, romlebic klasificirebulia samarTlian Rirebulebad mogebisa da zaralis safuZvelze da sainvesticio sakuTrebis gadafasebiT. winamdebare finansuri angariSgebebis SedgenaSi gamoyenebuli ZiriTadi saaRricxvo politika miTiTebuli qvemoT.

moqmedi sawarmo. xelmZRvanelobam moamzada aRniSnuli finansuri angariSgebebi moqmedi sawarmos safuZvelze. ixileT SeniSvna 4. .


7

finansuri instrumentebi – ZiriTadi sazomi pirobebi. damokidebuli maT klasifikaciaze rodesac finansuri instrumentebi warmodgenilia samarTliani RirebulebiT, TviTRirebulebiT an amortizirebuli RirebulebiT, rogorc es aRwerilia qvemoT.

samarTliani Rirebuleba aris Tanxa, romelzec SesaZlebelia aqtivis gadacvla an valdebulebis gadaxda informirebul msurvel mxareebs Soris komerciul garigebaSi. samarTliani Rirebuleba mimdinare SeTavazebuli fasi finansuri aqtivebisTvis da mimdinare moTxovnili fasi finansuri valdebulebebisTvis, romlebic gamocxadebulia aqtiur bazarze. aqtivebTan da valdebulebebTan dakavSirebiT anazRaurebadi sabazro riskiT, banks SeuZlia gamoiyenos saSualo sabazro fasebi, rogorc kompensirebadi riskis poziciebisTvis samarTliani Rirebulebebis gansazRvris safuZveli da gamoiyenos SeTavazebuli an moTxovnili fasi wminda Ria poziciisTvis Sesabamisad. finansuri instrumentebi aqtiur bazarze kotirebulad CaiTvleba, Tu gamocxadebuli fasebi martivad da regularulad misawvdomia gacvlis an sxva organizaciebidan da aRniSnuli fasebi warmoadgens faqtobrivad da regularulad sabazro komerciul garigebebs.

Sefasebis meTodebi, rogoricaa diskontirebuli fuladi nakadebis modelebi an modelebi, romelic efuZneba ukanasknel komerciul garigebebs an investiciis mimRebebis finansuri monacemebis ganxilvas, gamoiyeneba samarTliani Rirebulebis konkretul finansur instrumentebTan dakavSirebiT, romelzec gare bazris fasebis Sesaxeb informacia ar aris xelmisawvdomi. Sefasebis meTodika moiTxovs varaudebs, romelic ar aris damtkicebuli cnobili sabazro monacemebiT. winamdebare finansuri angariSgebebSi warmodgenili gancxadebebi, nebismieri amgvari varaudis mizanSewonili SesaZlo alternativiT Secvlis SemTxvevaSi, gamoiwvevs mniSvnelovnad gansxvavebul mogebas, Semosavals, saerTo aqtivebs an valdebulebebs.

xarji aris fulis an fuladi eqvivalentebis gadaxdili Tanxa, an SeZenis dros aqtivis SesaZenad gacemuli sxva anazRaurebis samarTliani Rirebuleba da moicavs saoperacio xarjebs. gaangariSeba TviTRirebulebiT gamoiyeneba mxolod investiciebTan dakavSirebiT wilobriv instrumentebSi, romelTac ar aqvT gansazRvruli sabazro fasi da romelTa samarTliani Rirebulebis danamdvilebiT gaangariSeba SeuZlebelia da derivativebi, romlebic dakavSirebulia da unda daregulirdes amgvari arakotirebuli wilobrivi instrumentebis miwodebiT.

saoperacio xarjebi aris damatebiTi xarjebi, romelic pirdapir ukavSirdeba finansuri instrumentis SeZenas, gacemas an gankargvas. damatebiTi xarji aris xarji, romelic ar gaiweva, Tu ar moxdeba garigeba. saoperacio xarji moicavs agentebisTvis (maT Soris TanamSromlebi, romlebic moqmedeben gayidvebis agentebis saxiT), konsultantebisTvis, brokerebisTvis da dilerebisTvis gadaxdil mosakreblebs da sakomisioebs, mosakreblebs saxelmwifo maregulirebeli organoebis da safondo birJebis mier, da gadasaxadebs da mosakreblebs sakuTrebis gadacemaze. saoperacio xarji ar moicavs savalo premiebs an diskontebs, dafinansebis xarjebs an Sida administraciul an flobis xarjebs.

amortizirebuli Rirebuleba aris Tanxa, romelzec finansuri instrumentebi aRiricxeba Tavdapirveli aRiarebiT, minus nebismieri ZiriTadi gadaxdis Tanxebi, plus daricxuli procenti, da finansuri


8

aqtivebisTvis momxdari Camofasebis zaralTan dakavSirebiT nebismieri Caweris gareSe.. daricxuli procenti moicavs saoperacio xarjebis, romlebic gadavadebulia Tavdapirveli aRiarebisas da nebismieri premiis an diskontis dafarvis Tanxis amortizacias efeqturi saprocento ganakveTis meTodis gamoyenebiT. daricxuli saprocento Semosavali da daricxuli saprocento xarji, maT Soris rogorc daricxuli kuponi, aseve amortizirebuli diskonti an premia (maT Soris gadavadebuli mosakreblebi warmoqmnisas Tu aseTi arsebobs) ar aris warmodgenili calke da Setanilia sabalanso angariSgebis Sesabamisi muxlebis sabalanso RirebulebaSi.

efeqturi saprocento ganakveTis meTodi aris saprocento Semosavlis an saprocento xarjis Sesabamis periodSi ganawilebis meTodi, mudmivi perioduli saprocento ganakveTis misaRwevad (efeqturi saprocento ganakveTi) sabalanso Rirebulebaze. efeqturi saprocento ganakveTi aris ganakveTi, romelic Tanabrad amcirebs Sefasebul momavali naRdi angariSsworebis an naRdi gadaxdebis odenobas (momavali sakredito danakargebis garda) finansuri instrumentis savaraudo vadaSi an ufro mokle periodSi, Tu Seesabameba finansuri instrumentis wminda sabalanso Rirebulebas. efeqturi saprocento ganakveTi amcirebs cvalebadi proventis instrumentebis fulad nakadebs momdevno procentis ganmeorebiT dRes premiis an diskontis garda, romelic asaxavs sakredito spreds aRniSnul instrumentSi gansazRvrul cvalebad ganakveTze, an sxva cvlilebebs, romlebic ar aris ganmeorebiT gansazRvruli sabazro ganakveTebze. amgvari premiebi an diskontebi amortizirebulia instrumentis mTeli periodis ganmavlobaSi. mimdinare Rirebulebis gaangariSeba moicavs yvela gadaxdil an miRebul mosakreblebs kontraqtis mxareebs Soris, romelic aris efeqturi saprocento ganakveTis ganuyofeli nawili.


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3 mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)

finansuri instrumentebis Tavdapirveli aRiareba. arawarmoebuli finansuri instrumentebi Tavdapirvelad aRiricxeba samarTliani RirebulebiT plus saoperacio xarjebi. samarTliani Rirebuleba Tavdapirveli aRiarebisas damtkicebuli iqna garigebis fasis safuZvelze. mogeba an zarali Tavdapirvel aRiarebaze aRiricxeba mxolod im SemTxvevaSi, Tu arsebobs sxvaoba samarTlian Rirebulebasa da garigebis fass Soris, romlis damtkiceba SesaZlebelia sxva mimdinare sabazro garigebebis safuZvelze aRniSnul instrumentSi an Sefasebis meTodiT, romlis Sedegebi moicavs mxolod xarjebs dakvirvebadi bazrebidan.

finansuri aqtivebis Sesyidvebi da gayidvebi, romelic moiTxovs miwodebas im vadaSi, romelic dadgenilia maregulirebeli an sabazro SeTanxmebis safuZvelze (garigebebi yidva-gayidva) aRiricxeba gatigebis dRes, romelzec banki uzrunvelyofs finansuri aqtivebis miwodebas. yvela sxva Sesyidva aRiarebulia rodesac organizacia gaxdeba instrumentis sakontraqto debulebebis mxare.

finansuri aqtivebis araRiareba. banki ar aRiarebs finansur aqtivebs, rodesac (a) aqtivebi gadaxdilia an uflebebi fulad nakadebze aRniSnuli aqtivebidan sxvagvarad amoiwura an (b) bankma gadasca uflebebi fulad nakadebze finansuri aqtivebidan an gaaforma kvalificiuri gadacemis xelSekruleba (i) aseve ZiriTadad aqtivebis flobis yvela riskis da jildos gadacema an (ii) ZiriTadad sakuTrebis yvela riskis da jildos arc gadacema, da arc SenarCuneba, magram arc kontrolis SenarCuneba. kontrolis SenarCuneba xdeba, Tu mxares ar gaaCnia praqtikuli unari mTlianad miyidos aqtivi aradakavaSirebul mesame mxares gayidvaze damatebiTi SezRudvebis dakisrebis gareSe

.

fuli da fuladi eqvivalentebi. fuli da fuladi eqvivalentebi balansSi moicavs sabanko da salaro fulad saxsrebs da moklevadian depozitebs dafarvis Tavdapirveli vadiT, romelic Seadgens sam Tves an naklebs. Tanxebi, romelic dakavSirebulia SezRuduli saxis fondebTan, ar Sedis fulsa da fulad eqvivalentebSi. fuli da fuladi eqvivalentebi aRiricxeba amortizirebuli RirebulebiT.

savaldebulo fuladi saxsrebis naSTi saqarTvelos erovnul bankTan. savaldebulo fuladi saxsrebis naSTi saqarTvelos erovnul bankTan aRiricxeba amortizirebuli RirebulebiT da warmoadgens uprocento savaldebulo sarezervo depozitebs, romelci xelmiuwvdomelia bankis yoveldRiuri saqmianobis dafinansebisTvis da amitom ar miiCneva fuladis saxsrebisa da fuladi saxsrebis eqvivalentebis nawilad, fualdi saxsrebis moZraobis angariSgebis miznebisTvis. .

sesxebi da avansebi klientisTvis. sesxebi da avansebi klientisTvis aRiricxeba rodesac banki gascems saavanso Tanxas arakotirebuli araderivatiuli debitoruli davalianebis Sesyidvis an warmoqmnis mizniT klientisgan, romelic gadasaxdelia dadgenil an gansazRvrul vadaSi da ar aqvs debitoruli davalianebis ganzraxva. sesxebi da avansebi klientebisTvis aRiricxeba amortizirebuli RirebulebiT.


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amortizirebuli RirebulebiT aRricxuli finansuri aqtivebis gaufasureba. gaufasurebis zarali aRiricxeba mogebaSi an zaralSi, rodesac warmoiqmneba erTi an meti SemTxvevis Sedegad (“zaralis SemTxvevebi”), romlebic moxda finansuri aqtivis Tavdapirvel aRiarebaSi da romelic gavlenas axdens finansuri aqtivis an im finansuri aqtivebis bankis Sefasebul momaval fuladi nakadebis odenobaze an vadebis gansazRvraze, romelTa saimedod Sefaseba SesaZlebelia. Tu banki gansazRvravs, rom ar arsebobs aranairi obieqturi safuZveli imisa, rom moxda gaufasureba (mniSvnelovani an umniSvnelo) individualurad Sefasebul finansur aqtivze, aqtivis CarTva xdeba finansuri aqtivebis im jgufSi, romelTac gaaCniaT analogiuri sakredito risk-maxasiaTeblebi da am finansuri aqtivebis jgufis gaufasurebasTan mimarTebaSi Sefaseba xdeba erToblivad. ZiriTadi faqtorebi, romelsac banki gansazRvravs aris Tu ara finansuri aqtivi gaufasurebuli aris misi gadavadebuli statusi da Sesabamisi uzrunvelyofis realizebadoba, Tu aseTi arsebobs.

qvemoT miTiTebuli sxva ZiriTadi kriteriumebi aseve gamoiyeneba imis gansazRvrisTvis, arsebobs Tu ara obieqturi safuZveli imisa, rom moxda gaufasurebis zarali:

- nebismieri Senatani aris gadavadebuli da bolo gadaxda ar ukavSirdeba angariSsworebis sistemebiT gamowveul dagvianebas;

- msesxebeli ganicdis mniSvnelovan finansur sirTuleebs, rac dasturdeba msesxebelis finansuri informaciidan, romelsac moipovebs banki;

- msesxebeli ganixilavs gakotrebas an finansur reorganizacias; - arsebobs uaryofiTi cvlileba debitoris gadaxdis statusSi, im

saxelmwifo da adgilobrivi ekonomikuri pirobebis Sedegad, romlebic gavlenas axdenen msesxebelze;

- uzrunvelyofis Rirebuleba mniSvnelovnad mcirdeba bazris gauaresebuli mdgomareobis Sedegad;


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gaufasurebis erToblivad Sefasebis mizniT, finansuri aqtivebi dajgufebulia msgavsi sakredito risk-fatqorebis safuZvelze. es maxasiaTeblebi ukavSirdeba momavali fuladi saxsrebis moZraobis Sefasebas aRniSnuli aqtivebis jgufebisTvis, romelic aris Sefasebuli aqtivebis sakontraqto pirobebis Sesabamisad gadasaxdeli yvela Tanxis debitorebis mier gadaxdisunarianobis maCvenebeli. momavali fuladi nakadebi im finansur aqtivebSi, romelic erToblivad aris Sefasebuli gaufasurebaze, Sefasebulia kontraqtis Sesabamisad aqtivebis fuladi saxsrebis moZraobis da xelmZRvanelobis gamocdilebis safuZvelze, romelic ukavSirdeba gagrZelebas, romlis mixedviT Tanxebi gadavaddeba wina zaralis SemTxvevebis da gadavadebuli Tanxebis dafarvis Sedegad. wina gamocdileba regulirdeba mimdinare dakvirvebadi monacemebis safuZvelze, romelic asaxavs arsebuli pirobebis efeqtebs, romelmac gavlena ar moaxdina gasul periodebze da gamoricxavs wina pirobebis efeqteba, romelic amJamad ar arsebobs. Tu amortizirebuli RirebulebiT flobili gaufasurebuli finansuri aqtivis pirobebi gadaixedeba an sxvagvarad Seicvleba msesxeblis an emitentis finansuri sirTulebebis gamo, gaufasureba Sefasdeba Tavdapirveli moqmedi saprocento ganakveTiT pirobebis Secvlamde. .

gaufasurebis zarali yovelTvis aRiarebulia rezervis angariSSi aqtivis sabalanso Rirebulebis CaweriT mosalodneli fuladi nakadebis mimdinare RirebulebasTan mimarTebaSi (romelic ar moicavs mosalodnel sakredito danakargebs, romelic ar moxda), romelic diskontirebulia aqtivis Tavdapirveli efeqturi saprocento ganakveTiT. uzrunvelyofili finansuri aqtivis Sefasebuli momavali fuladi nakadebis mimdinare Rirebulebis gaangariSeba asaxavs fulad nakadebs, romelic miiReba gamosyidvis uflebis dakargvis Sedegad, minus giraos miRebisa da gayidvis xarjebi, miuxedavad imisa gamosyidvis uflebis dakargva SesaZlebelia Tu ara.

. Tu nebismier momdevno periodSi, gaufasurebis zaralis Tanxa Semcirdeba da Semcireba obieqturad dakavSirebuli iqneba im SemTxvevasTan, romelci moxda gaufasurebis aRiarebis Semdeg (rogoricaa gaumjobeseba debitoris sakredito reitingSi), manamde aRiarebuli gaufasurebis zarali reversirebuli iqneba rezervis angariSis SesworebiT, mogebis an zaralsi safuZvelze wlis ganmavlobaSi.. uimedo aqtivebi Camoiwereba Sesabamis gaufasurebis rezervebTan mimarTebaSi. amgvari Tanxebi Camoiwereba aqtivebis dabrunebis yvela aucilebeli proceduris dasrulebis Semdeg da zaralis Tanxis gansazRvris Semdeg. manamde Camowerili Tanxebis Semdgomi amoReba ganixileba, rogorc sxva mogebaSi, mogeba-zaralis angariSgebaSi wlis ganmavlobaSi..

amoRebuli uzrunvelyofa. amoRebuli uzrunvelyofa warmoadgens bankis nier SeZenil finansur da arafinansur aqtivebs gadavadebuli sesxebis gadaxdaSi. aRniSNuli aqtivebi Tavdapirvelad aRiarebulia samarTliani RirebulebiT SeZenisas da Setanilia materialur-sawarmoo maragebSi


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aqtivebis farglebSi. amoRebuli uzrunvelyofa ganmeorebiT gaangariSdeba wminda realizebadi RiRebulebis dabal fasad. .

kreditTan dakavSirebuli valdebulebebi. banki kisrulobs kreditTan dakavSirebul valdebulebas, maT Soris akreditivs da finansur garantiebs. finansuri garantiebi warmoadgens gadaxdebis ganxorceilebis gamouxmob garantias im SemTxvevaSi, Tu klinets ar SeuZlia Seasrulos Tavisi valdebulebebi mesame mxareebTan dakavSirebiT da atarebs igive sakredito risks, rogorc sesxebi. finansuri garantiebi da valdebulebebi sesxis gacemasTan dakavSirebiT Tavdapirvelad aRiarebulia samarTliani RirebulebiT, romelic Cveulebriv dasturdeba miRebuli mosakreblebsi TanxebiT. Tanxa amortizirebulia pirdapiri xazis safuZvelze valdebulebsi moqmedebis vadaSi, sesxis warmoSobis valdebulebebis garda, Tu SesaZlebeli iqneba, rom bankma gaaformos specialuri kreditirebis SeTanxmeba da ar varaudobs gayidos Sedegobrivi sesxi waroqmnis Semdeg; aseTi sesxis valdebulebis sakomisio gadavadebulia da Setanilia sesxis sabalanso RirebulebaSi Tavdapirvel aRiarebaSi. TiToeuli saangariSgebo periodis dasrulebis Semdeg, valdebulebebi gamoiTvleba (i) Tavdapirveli aRiarebis Tanxis darCenili aramortizirebuli balansis odenobaze maRla da (ii) xarjebis Sefasebaze, romelic saWiroa valdebulebebis gadaxdisTvis TiToeuli saangariSgebo periodis bolos.

gasayidad arsebuli sainvesticio fasiani qaRaldebi. klasifikacia moicavs sainvesticio fasian qaRaldebs, romlis floba surs banks gansazRvruli periodis ganmavlobaSi da romelic SeiZleba gaiyidos likvidurobis da saprocento ganakveTSi, savaluto kursSi an kapitalsi fasebSi cvlilebis moTxovnebis Sesabamisad. gasayidad arsebuli fasiani qRaldebi aRiricxeba samarTliani RirebulebiT. dividendebi gasayidad arsebul wilobriv instrumentze aRiarebulia mogebi an zaralis angariSgebaSi im wlis ganmavlobaSi, rodesac ganisazRvra bankis ufleba gadaxdebsi miRebaze da SesaZlebeli gaxda dividendebis miReba. samarTlian RirebulebaSi cvlilebis yvela sxva elementi aRiarebulia sxva mTalian mogebaSi, investiciis araRiarebamde an gaufasurebamde, rodesac kumulaciuri mogeba an zarali reklasificirebulia sxva mTliani m,ogebidan SemosavalSi an zaralSi wlis ganmavlobaSi.


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gaufasurebis zarali aRiricxeba mogebaSi an zaralSi, rodesac warmoiqmneba erTi an meti SemTxvevis Sedegad (“zaralis SemTxvevebi”), romlebic moxda gasayidad arsebuli sainvesticio fasiani qaRaldebis Tavdapirvel aRiarebaSi. mniSvnelovani an xangrZlivi kleba wilobrivi fasiani qaRaldis samarTlian RirebulebaSi mis Rirebulebaze dabla aris misi gaufasurebis maCvenebeli. kumulaciuri gaufasurebis zarali – gaangariSebuli, rogorc sxvaoba SeZenis fassa da mimdinare samarTlian Rirebulebas Soris, minus nebimsieri gaufasurebis zarali mogebaSi an zaralSi manamde aRiarebul aqtivebze – reklasificirebulia sxva mTliani mogebidan SemosavalSi an zaralSi wlis ganmavlobaSi. gaufasurebis zarali wilobriv intrumentze ar aris reversirebuli da nebismieri Semdgomi mogeba aRiarebulia sxva mTlian mogebaSi. Tu momdevno periodSi savalo instrumentis samarTliani Rirebuleba, romelic klasificirebulia, rogorc gasayidad xelmisawvdomi, izrdeba da es zrda obieqturad SeiZleba daukavSirdes im SemTxvevas, romelci moxda gaufasurebis zaralsi aRiarebis Semdeg, romelci aRiarebulia mogebaSi an zaralSi, gaufasurebis zarali reversirebulia mogebaSi an zaralSi wlis ganmavlobaSi..

Senoba-nagebobebi da mowyobiloba. Senoba-nagebobebi da mowyobiloba miTiTebulia TviTRirebulebiT minus daricxuli amortizacia da gaufasurebis zarali, sadac saWiroa.

mcire remontis da teqnikuri momsaxurebis xarjebi aRiricxeba warmoqmnisas. Senoba-nagebobebis ZiriTadi nawilebis da mowyobilobis erTeulebis komponentebis Secvlis Rirebuleba kapitalizdeba da Secvlili nawili daifareba.

TiToeul angariSgebis dRes xelmZRvaneloba adgens arsebobs Tu ara Senoba-nagebobebis da mowyobilobis dazianebis maCvenebeli, amgvari niSnebis arsebobis SemTxvevaSi, xelmZRvaneloba Seafasebs anazRaurebad Tanxas, romelic ganisazRvreba, rogorc aqtivis samarTliani Rirebulebis ufro maRali Tanxa minus gayidvis xarjebi da misi samomxmareblo Rirebuleba. sabalanso Rirebuleba mcirdeba anazRaurebad TanxasTan mimarTebaSi da gaufasurebis zarali aRiarebulia mogeba-zaralis angariSgebaSi, im farglebSi, Tu aRniSnuli aRemateba wina gadafasebis Semosavals kapitalSi. wina wlebSi aqtivTan mimarTebaSi gaufasurebis zarali Sebrundeba, Tu moxdeba cvlileba SefasebebSi, romelic gamoiyeneba aqtivis samomxmareblo Rirebulebis an samarTliani Rirebulebis, minus gayidvis xarjebi, gansazRvrisTvis.

mogeba da zarali gankargvebze, romelic ganisazRvreba Semosavlebis sabalanso RirebulebasTan SefardebiT, aRiarebulia mogeba-zaralis angariSgebaSi wlis ganmavlobaSi (sxva saoperacio SemosavalSi an xarjSi).

amortizacia. miwa da mimdinare mSenebloba ar aris amortizirebuli. Senoba-nagebobebis da mowyobilobebis sxva sagnebze amortizacia gamoiTvleba sworxazovani meTodis gamoyenebiT, maT narCen RirebulebasTan mimarTebaSi maTi xarjis ganawilebisTvis Sefasebul sasargeblo gamoyenebis vadebSi.

sasargeblo vada wlebi


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Senobebi da nagebobebi 20 to 50 mowyobiloba da avtomobilebi 5 to 10 saijaro sakuTrebis gaumjobesebebi ZiriTad saijaro vadaSi

aqtivis narCeni Rirebuleba aris Sefasebuli Rirebuleba, romelsac banki miiRebs aqtivis realizaciidan realizaciis Sefasebuli Rirebulebis gareSe, Tu aqtivi ukve aris xandazmuli da aris mdgomareobaSi, romelic mosalodnelia misi sasargeblo gamoyenebis vadis bolos. aqtivis narCeni Rirebuleba da sasargeblo vada ganixileba da Seswordeba TiToeuli saangariSgebo periodis bolos.

aramaterialuri aqtivebi. bankis aramaterialuri aqtivebs, gudvilis garda, gaaCnia gansazRvruli sasargeblo gamoyenebis vada da umTavresad moicavs kapitalizirebul kompiuterul programul uzrunvelyofas. SeZenili kompiuteruli programuli uzrunvelyofis licenziebi kapitalizdeba specifikuri programuli uzrunvelyofis SeZenisa da gamoyenebisTvis gaweuli xarjebis safuZvelze.

SeZenili kompiuteruli programuli uzrunvelyofis licenziebi kapitalizdeba specifikuri programuli uzrunvelyofis SeZenisa da gamoyenebisTvis gaweuli xarjebis safuZvelze. ganviTarebis Rirebuleba, romelic pirdapir ukavSirdeba bankis mier gakontrolebul identificirebad da unikalur programul uzrunvelyofas, aRiricxeba rogorc aramaterialuri aqtivebi, Tu SesaZlebelia, rom mzardi ekonomikuri sargebelis modineba aRematebodes xarjebs. kapitalizebuli xarjebi moicavs programuli uzrunvelyofis ganviTarebis jgufis personalis Senaxvis xarjebs da Sesabamisi arasawarmoo xarjebis Sesabamis nawils. kompiuterul programul uzrunvelyofasTan dakavSirebuli sxva yvela xarji, magaliTad misi teqnikuri momsaxureba aRiricxeba warmoqmnisas. kapitalizebuli kompiuteruli programuli uzrunvelyofa amortizirebulia sworxazovan safuZvelze mosalodneli sasargeblo gamoyenebis vadaSi, romelic Seadgens 5-dan 20 wels. .

saoperacio ijarebi. rodesac banki aris moijare ijaraSi, romelic ar iTvaliswinebs sakuTrebasTan dakavSirebuli ZiriTadad yvela riskisa da jildos meijaridan bankisTvis gadacemas, mTliani lizinguri gadaxdebi, aRiricxeba mogeba-zaralis angariSSi sworxazovan safuZvelze ijaris vadaSi.

sxva xelSekrulebebSi Setanili ijarebi gamocalkevebulia, Tu (a) SeTanxmebis Sesruleba damokidebulia specialuri aqtivis an aqtivebis gamoyenebaze da (b) SeTanxmeba gadascems gamoyenebis uflebas.


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sxva nasesxebi fuladi saxsrebi. sxva nasesxebi fuadi saxsrebi aRiricxeba rodesac fuli an sxva aqtivebi winaswar gadaecema banks mxare-kreditorebis mier. araderivatuli valdebuleba aRiricxeba amortizirebuli RirebulebiT. Tu banki Seisyidis Tavis sakuTar vals, valdebuleba sabalanso angariSgebidan amoiSleba da sxvaoba valdebulebsi sabalanso Rirebulebas da gadaxdil anazRaurebas Soris Seitaneba mogebaSi an zaralSi, romelic warmoiqmna valis manamde gadaxdisgan.

klientis angariSebi. klientis angariSebi aris araderivatiuli valdebulebebi fizikuri pirebis, saxelmwifo an korporaciuli klientebis miamrT da aRiricxeba amortizirebuli RirebulebiT. .

grantebi. grantebi saerTaSoriso finansuri institutebidan aRiarebuli maTi samarTliani RirebulebiT, rodesac arsebobs dasabuTebuli garantia imisa, rom granti miiReba da banki Seasrulebs yvela darTul pirobebs. grantebi Setanilia aramimdinare valdebulebebSi, rogorc momavali periodis Semosavali da Setanilia mogebaSi an zaralSi, rodesac Sesruldeba ZiriTadi pirobebi da grantorisgan miiReba oficialuri nebarTva.

kreditoruli da sxva davalianebebi. kreditoruli davalianebebi aRiricxeba, rodesac mxare Seasrulebs Tavis kontraqtiT gaTvaliswinebul valdebulebebs da aRiricxeba amortizirebuli RirebulebiT.

warmoebuli finansuri instrumentebi. warmoebuli finansuri instrumentebi, maT Soris savaluto kontraqtebi, saprocento fiuCerzi, SeTanxmebebi momavali saprocento ganakveTebis Sesaxeb, savaluto da saprocento svopi, savaluto da saprocento ganakveTis opcionebi aRiricxeba samarTliani RirebulebiT. yvela warmoebuli instrumenti aRiricxeba, rogorc aqtivebi, rodesac samarTliani Rirebuleba aris pozitiuri da rogorc valdebuleba, rodesac samarTliani Rirebuleba aris nebatiuri. cvlilebebi warmoebuli instrumentebi samarTlian RirebulebaSi Setanilia mogebaSi an zaralSi wlis ganmavlobaSi (mogeba minus zarali derivativebze). banki ar iyenebs hejis aRricxvas. gansazRvruli warmoebuli instrumentebi, romlebic Setanilia sxva finansur intrumentebSi ganixileba, rogorc calkeuli warmoebuli instrumentebi, rodesac maTi riskkebi da maxasiaTeblebi mWidrod ar aris dakavSirebuli ZiriTad kontraqtSi SetanilTan.

saSemosavlo gadasaxadebi. saSemosavlo gadasaxadebi warmodgenilia saangariSgebo periodis dasrulebisTvis miRebuli kanonmdeblobis Sesabamisad. saSemosavlo gadasaxadis xarji moicavs mimdinare gadasaxads da gadavadebul gadasaxadebs da aRiarebulia mogeba-zaralis angariSgebaSi, im SemTxvevis garda, Tu aRiarebulia sxva mTlian mogebaSi an pirdapir kapitalSi, radgan is dakavSirebulia aseve aRiarebul tranzaqciebTan, imave an sxvadasxva periodSi, sxva mTlian mogebaSi an pirdapir kapitalSi.

mimdinare gadasaxadi aris Tanxa, romlis gadaxdac mosalodnelia sagadasaxado organoebisTvis an romlis dabruneba mosalodnelia sagadasaxado organoebidan dasabegr mogebasTan an zaralTan


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dakavSirebiT mimdinare an wina periodebisTvis. dasabegri mogeba an zarali efuZneba Sefasebebs, Tu finansuri angariSgebebi nebadarTulia sagadasaxado deklaraciis wardgenamde. gadasaxadebi, saSemosavlo gadasaxadebis garda, aRiricxeba administarciuli da sxva saeqspluatacio xarjebis farglebSi.

gadavadebuli saSemosavlo gadasaxadi warmodgenilia sabalanso valdebulebis meTodis gamoyenebiT sagadasaxado zaralis momaval periodSi gadatanasTan da droebiT sxvaobebTan mimarTebaSi, romelic warmoiqmneba aqtivebisa da pasivebis sagadasaxado bazasa da maT sabalanso Rirebulebas Soris, finansuri angariSgebis miznebisaTvis. Tavdapirveli aRiarebis gamonaklisis Sesabamisad, gadavadebuli gadasaxadebi ar aRiricxeba droebiT sxvaobebTan mimarTebaSi aqtivebisa da pasivebis Tavdapirvel aRiarebaze im tranzaqciaSi, romelic ar aris biznesis gaerTianeba, Tu tranzaqcia Tavdapirvelad aRiarebisas, gavlenas ar moaxdens saaRricxvo mogebasa Tu dasabegr mogebaze. gadavadebuli sagadasaxado balansebi gaangariSdeba saangariSgebo periodSi miRebuli sagadasaxado ganakveTis mixedviT, romelic gamoiyeneba im periodisTvis, rodesac droebiTi sxvaobebi reversirdeba an gamoiyeneba sagadaxado dakleba. gadavadebuli sagadasaxado aqtivebi da valdebulebebi wmindaa mxolod bankis individualuri kompaniebis farglebSi. gadavadebuli sagadasaxado aqtivebi daqviTvad droebiT sxvaobebTan da sagadasaxado daqviTvebTan mimarTebaSi aisaxeba im pirobiT, Tu arsebobs albaToba momavali dasabegri mogebisa, romliTac SesaZlebeli iqneba daqviTvebis gamoyeneba.

ganusazRvreli sagadasaxado statusi. bankis ganusazRvreli sagadasaxado statusebi gadafasebulia xelmZRvanelobis mier TiToeul aangariSgeno periodSi. valdebulebebi aRiricxeba saSemosavlo sagadasaxado statusSi xelmZRvanelebis mier, romelmac SeiZleba gamoiwvios damatebiTi gadasaxadebis dakisreba, Tu statusebi eWvqveS dadgeba sagadasaxado organoebis mier. aRniSnuli Sefaseba efuZneba saangariSgeno periods bolosTvis miRebuli sagadasaxado kanonmdeblobis interpretacias an aRniSnul sakiTxze nebismier sasamarTlos an sxva gadawyvetilebs. valdebulebebi jarimebTan, procentTan da gadasaxadebTan dakavSirebiT, saSemosavlo gadasaxadis garda, aRiarebulia xelmZRvanelobis mier xarjis Sefasebis safuZvelze, romelic saWiroa valdebulebebis daregulirebisTvis saangariSgebo periodis bolos.

saaqcio kapitali. Cveulebrivi aqciebi diskreciul dividendebTan erTad klasificirdeba, rogorc kapitali. axali aqciebis gamoSvebasTan pirdapir dakavSirebuli damatebiTi xarjebi asaxulia kapitalSi, gadasaxadebis gareSe, rogorc daqviTva Semosavlebidan. gamoSvebuli aqciebis nominaluri Rirebulebaze miRebuli anazRaurebis samarTliani Rirebulebis nameti aRiricxeba, rogorc aqciis premia kapitalSi.


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dividendebi. dividendebi aRiarebulia kapitalSi im periodSi, romelSic isini gamocxadda. nebismieri saangariSgebo periodis bolos da finansuri angariSgebebis gamosaSvebad damtkicebamde gamocxadebuli dividendi gamJRavnebulia Semdgomi Semtxvevebis SeniSvnaSi. saqarTvelos kanonmdebloba gansazRvravs ganawilebis safuZvels, rogorc mimdinare wlis wminda mogeba.

Semosavlis da xarjis aRiareba. saprocento Semosavali da xarji aRiricxeba yvela savalo instrumentisTvis daricxvis safuZvelze efeqturi saprocento ganakveTis meTodis gamoyenebiT. es meTodi, rogorc saprocento Semosavlis an xarjis nawili, gadaavadebs kontraqtis mxareebs Soris miRebul an gadaxdil yvela mosakrebels, romlebic aris efeqturi saprocento ganakveTis, saoperacio xarjis da yvela sxva premiis an fasdaklebis ganuyofel nawils. efeqturi saprocento ganakveTis ganuyofeli mosakreblebi moicavs piris mier gadaxdil an miRebul kreditis organizebis sakomisios, finansuri aqtivis SeqmnasTan an SeZenasTan, an finansuri valdebulebis gamoSvebasTan dakavSirebiT, magaliTad, mosakreblebi kreditunarianobis SefasebisTvis, uzrunvelyofis an garatiebis aRricxvisa da SefasebisTvis, instrumentis pirobebis SeTanxmebisTvis da garigebsi dokumentebis damuSavebisTvis. bankis mier miRebuli valdebulebis sakomisio sesxis dawyebisTvis sabazro saprocento ganakveTiT, aris efeqturi saprocento ganakveTis ganuyofeli nawili, Tu SesaZlebeli iqneba banki gaaformebs specialur kretirebis xelSekrulebas da ar gayidis Sedegobriv sesxs dawyebisTanave. banki ar gansazRvravs SeTanxmebas sesxis gacemaze, rogorc finansur valdebulebas samarTliani RirebulebiT mogebaSi an zaralSi. Tu saeWvo gaxdeba sesxebis da sxva savalo instrumentebis inkasireba, isini Caiwereba mosalodneli fuladi saxsrebis moZraobis mimdinare RirebulebiT da saprocento Semosavali aRiricxeba mimdinare Rirebulebis CaTvlisTvis, aqtivebis efeqturi saprocento ganakveTis safuZvelze, romelci gamoyenebuli iyo gaufasurebis zaralis gamosaTvlelad. yvela sxva mosakrebeli, sakomisio da sxva Semosavlis da xarjis muxli aRiricxeba daricxvis safuZvelze, specialuri tranzaqciis dasrulebis miTiTebiT, romelic Sefasebulia faqtobrivi gaweuli momsaxurebis safuZvelze, saerTo gasawevi momsaxurebis proporciulad.

sasesxo xarjebis kapitalizacia. sasesxo xarjebi, romlebic pirdapir dakavSirebulia im aqtivis SeZenasTan, mSeneblobasTan an warmoebasTan, romelci ar aris aRricvuli samarTliani RirebulebiT da romelic saWiroebs mniSvnelovan dros misi gamoyenebis an gayidvisTvis mosamzadeblad (kvalificiuri aqtivi) qmnis am aqtivis Rirebulebis nawils, Tu kapitalizaciis dawyebis TariRi aris 2009 wlis 1 ianvari an mis Semdeg. sxva sasesxo xarjebiT aRiarebulia, rogroc xarji efeqturis saprocento ganakveTis meTodis gamoyenebiT. banki axorcielebs sasesxo xarjebis kapitalizacias, romelic Tavidan iqneba acilebuli, Tu ar Seqmnis kapitalur danaxarjs kvalificiur aqtivebze. kapitalizaciis dawyebis TariRi aris, rodesac (a) banki gawevs xarjebs kvalificiuri aqtivisTvis; (b) is gawevs sasesxo xarjs; da (g) is ganaxorcielebs saqmianobas, romelci saWiroa aqtivis gamoyenebisTvis an gasayidad momzadebisTvis. kapitalizacia Sewydeba, rodesac dasruldeba yvela RonisZieba kvalificiuri aqtivis gamiznulad gayidvisa da gamoyenebisTvis mosamzadeblad. saprocento da sxva sainvesticio Semosavali ar gamoiqviTeba kapitalizaciisTvis arsebuli sasesxo xarjebis Tanxamde miRwevisas,


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garda im SemTxvevisa, rodesac banki miiRebs specialur sasesxo xarjebs kvalificiuri aqtivis SeZenis mizniT da aqvs sainvesticio Semosavali aseTi specialuri sesxebiT miRebuli fuladi saxsrebis droebiT investiciaze.

ucxouri valutis gadayvana. bankis funqciuri valuta aris ZiriTadi ekonomikuri garemos valuta, romelSic aRniSnuli organizacia axorcielebs saqmianobas. bankis funqciuri valuta da bankis warmomadgenlobiTi valuta aris saqarTvelos erovnuli valuta - lari.

fuladi aqtivebi da valdebulebebi gadayvanilia funqciur valutaSi balansis Sedgenis dRes arsebuli oficialuri savaluto kursis mixedviT. fuladi aqtivebis da valdebulebebis konvertaciis da tranzaqciebis ganxorcielebis Sedegad warmoqmnili sakurso mogeba da sakurso zarali funqciur valutaSi wlis bolos arsebuli oficialuri savaluto kursis mixedviT, aRiarebulia mogeba-zaralis angariSgebaSi. konvertacia wlis bolos arsebuli kursis mixedviT ar gamoiyeneba arafulad erTeulebTan dakavSirebiT, maT Soris saaqcio investiciebTan dakavSirebiT. savaluto kursis cvlilebis gavlena wilobrivi fasiani qaRaldebis samarTlian Rirebulebaze aRiricxeba, rogorc samarTliani Rirebulebis mogebis an zaralis nawili.

2009 wlis 31 dekembris mdgomareobiT dasrulebuli gacvliTi kursi, romelic gamoyenebul iqna ucxouri valutis balansebis gadayvanisTvis iyo: 1 aSSd = 1.6858 lari (2008 wels: 1aSSd = 1.667 lari); 1 evro = 2.4195 lari (2008: 1 evro = 2.3648 lari).

CaTvla. finansuri aqtivebi da valdebulebebi CaiTvleba da wminda Tanxa aRiricxeba balansSi mxolod maSin, rodesac arsebobs iuridiulad ganxorcielebadi ufleba aRiarebuli Tanxebis CaTvlaze, da gamiznulia daregulirdes neto safuZvelze an erTdoulad moxdes aqtivis realizeba da valdebulebis daregulireba.


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personalis Senaxvis xarjebi da dakavSirebuli Senatanebi. xelfasebi, gasamrjeloebi, gadaxdili yovelwliuri Svebulebis da avadmyofobis gamo Svebulebis, bonusebi da arafuladi daxmarebebi daricxulia im wels, rodesac Sesabamis momsaxurebebs uzrunvelyofs bankis TanamSromlebi. banks ar aqvs samarTlebrivi an konstruqciuli valdebuleba ganaxorcielos sapensio an msgavsi daxmarebis gadaxdebi da socialuri Senatanebi.

SedarebiTi maCveneblebi. SedarebiTi maCveneblebi warmodgenilia 2007 wlis 8 noembridan (dawyebis TariRi) romelic dasruldeba 2008 wlis 31 dekembers. xelmZRvanelobas swams, rom 2008 wlis Sedegebis amgvari warmodgena uaxlovdeba wliur Sedegebs. .

cvlilebebi wardgenaSi. aucileblobis SemTxvevaSi, SedarebiTi maCveneblebi Seswordeba mimdinare wlis TanxebTan SesabamisobisTvis.

reklasifikacia sabalanso angariSgebaSi da mTaliani mogeba-zaralis angariSgebaSi gavlenas axdens monacemebze me-7, me-9, me10, me-11, me-13, me-14, me-19, me-18 SeniSvnebSi da gavlenas ar axdens sabalanso angariSgebis, mTliani mogebis angariSgebis da dakavSirebuli SeniSvnebis nebismier sxva Sesaval nawilze. ar aris warmodgenili sabalanso angariSgebsi Sesavali nawili 2007 wlis 8 noembris mdgomareobiT.

reklasifikaciis Sedegi warmodgenis miznebisTvis aris Semdegi:


Tavdapirvelad

warmodgenili

Sesworeba Sesworebuli

sabalanso angariSgeba fuli da fuladi eqvivalentebi 2,488 2,041 4,529 gadasaxdeli sxva bankebidan 2,041 (2,041) -finansuri aqtivebi samarTliani RirebulebiT mogebaSi an zaralSi 250 (250) -

gasayidad arsebuli investiciebi 54 (54) -sxva finansuri aqtivebi - 463 463Senoba-nagebobebi mowyobilo da aramaterialuri aqtivebi

8,465 367 8,832

sxva aqtivebi 693 (526) 167sxva bankebisTvis gadasaxdeli 57,544 (57,544) -sxva nasesxebi fuladi saxsrebi - 57,411 57,411sxva valdebulebebi 257 56 313sxva finansuri valdebulebebi - 77 77

mTaliani mogeba-zaralsi angariSgeba gaufasurebis zaralis rezervi sxva operaciebze (35) 35 -administraciuli da sxva saoperacio xarji (13,263) (35) (13,298)saprocento Semosavali 14,859 805 15,664sxva Semosavali ZiriTadi saqmianobidam 944 (805) 139

mniSvnelovani cvlilebebi gamowveulia SemdegiT:: • ganTavseba sxva bankebTan sakontraqto gadaxdis vadiT, romelic

Seadgens sam Tveze naklebs, 2,041 aTasi laris odenobiT, reklasificirda, rogorc naRdi fuli da fuladi eqvivalentebi. .


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• gadasaxdeli sxva bankebisTvis 57,544 aTasi laris odenobiT reklasificirda sxva nasesxeb fulad saxsrebSi aseTi dafinansebis grZeli vadis gamo..

• aramaterialuri aqtivebi, romelic Seadgens 367 aTas lars reklasificirda sxva aqtivebidan Senoba-nagebobebSi, mowyobilobaSi da aramaterialur aqtivebSi..

• gamoumuSavebeli granti, romelic Seadgens 133 aTas lars reklasificirda bankebisTvisTvis gadasaxdelidan sxva valdebulebebSi, romelic aris arafinansuri valdebuleba.

• gamomuSavebuli sauravebi da jarimebi gadavadebul sesxebze da avansebze klientebisTvis, romelic Seadgens 805 aTas lars reklasificirda rogorc saprocento Semosavali sxva ZiriTadi saqmianobidan miRebuli Semosavlebidan. .

2009 wels xelmZRvanelobam Secvala fuladi saxsrebis moZraobis angariSgebis wardgena arapirdapiridan pirdapiri meTodiT, rogroc upiratesi meTodi IAS 7 (finansuri angariSgebis saerTaSoriso standartebis) Sesabamisad. Sesabamisad, 2008 wlis fuladi saxsrebis moZraobis angariSgebis wardgena reklasificirda 2009 wlsi wardgenasTan SesabamisobisTvis. garda amisa, xelmZRvanelobam moaxdina sxva bankebisTvis gadasaxdelis reklasificireba sxva nasesxeb fulad saxsrebSi aseTi sesxebis grZelvadiani bunebis gamo da maTi wardgena reklasificirda saoperacio saqmianobidan finansur saqmianobaSi. aseve xelmZRvanelobam Secvala fuladi saxsrebisa da fuladi eqvivalentebis klasifikacia, romelic moicavs ganTavsebebs sxva bankebSi Tavdapirveli gadaxdis vadiT, romelic Seadgens sam Tveze naklebs.


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zemoaRniSnuli reklasifikaciis gavlena 2008 wlis fuladi saxsrebis moZraobis angariSgebaze aRwerilia qvemoT:


Tavdapirvelad

warmodgenili

Sesworeba Sesworebuli

fuladi saxsrebis moZraobis angariSi fuladi saxsrebis moZraoba saoperacio saqmianobidan (2,730) (54,463) (57,193)fuladi saxsrebis moZraoba finansuri saqmianobidan 15,675 56,504 72,179 cvlileba fulisa da fuladi eqvivalentebis 2,487 2,042 4,529

4 mniSvnelovani saaRricxvo Sefasebebi, gadawyvetilebebi saaRricxvo politikis gamoyenebisas

banki akeTebs Sefasebebs da gamoTqvams mosazrebebs, romelic gavlenas axdens momdevno finansuri wlis finansur angariSgebebSi aRiarebul da aqtivebisa da valdebulebebis sabalanso Rirebulebis Tanxebze. Sefasebebi da gadawyvetilebebi mudmivad fasdeba da efuZneba xelmZRvanelobis gamocdilebas da sxva faqtorebs, maT Soris momavali SemTxvevebis varaudebs. xelmZRvaneloba aseve iRebs konkretul gadawyvetilebebs, (imaT garda, romlebic moicaven Sefasebebs) saaRricxvo politikis gamoyenebaSi. gadawyvetilebebi, romelTac mniSvnelovani gavlena aqvT finansur angariSgebebSi aRiarebul Tanxebze da Sefasebebs, romlebmac SeiZleba gamoiwvios momavali finansuri wlis aqtivebisa da valdebulebebis sabalanso Rirebulebis mniSvnelovani Sesworeba, moicavs:

moqmedi sawarmo. xelmZRvanelobam moamzada aRniSnuli finansuri angariSgebebi moqmedi sawarmos safuZvelze. gadawyvetilebebis miRebisas, xelmZRvanelobam gaiTvaliswina bankis finansuri mdgomareoba, mimdinare miznebi, operaciebis Semosavlianoba da finansuri resursebis wvdoma, da gaanaliza arsebuli finansuri krizisis gavlena bankis momaval saqmianobaze.

banki dafuZnda 2007 wlis 8 noembers da daiwyo aqtiuri sabanko saqmianoba. dawyebidan 2008 wlis 31 dekembramde, bankis mTliani zarali Seadgenda 4,144 aTas lars da hqonda hqonda uaryofiTi kumulaciuri likvidurobis intervali 12 Tvemde periodSi, 8,136 aTasi laris odenobiT 2008 wlis 31 dekembris mdgomareobiT (SeniSvna 21). Tumca, 2009 wlis 31 dekembriT dasrulebuli wlisaTvis banks hqonda mTaliani Semosavali 158 aTasi laris odenobiT da dadebiTi kumulaciuri likvidurobis intervali 12 Tvemde periodSi, 4,140 aTasi laris odenobiT 2009 wlis 31 dekembris mdgomareobiT (SeniSvna 21). xelmZRvaneloba imedovnebs, rom banks SeuZlia uzrunvelyos momgebianoba da dadebiTi likvidurobis done gaTvaliswinebul momavalSi.

2008 da 2009 wlis 31 dekembris mdgomareobiT, bankma daarRvia saqarTvelos erovnuli bankis kapitalis adekvaturobis kanonieri moTxovnebi. dawesebuli kapitalis moTxovnebis Seusruleblobam SesaZloa gamoiwvios maregulirebeli organos mier dividendebis ganawilebis SezRudvebis daweseba. angariSgebis dRes da 2008 da 2009 wlis ganmavlobaSi, saqarTvelos erovnuli bankis mier ar momxdara aranairi sauravis an jarimis dakisreba an sxva uaryofiTi qmedeba. 2010


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wlis 31 martisTvis, banki akmayofilebs kapitalis adekvaturobis kanonier moTxovnebs, rogorc es aRniSnulia 28 SeniSvnaSi. bankis xelmZRvaneloba imedovnebs, rom saqarTvelos erovnuli bankis maregulirebeli wesebis Sesabamisad amgvari Seusrulebloba ar gamoiwvevs sauravebis, jarimebis dawesebas an sxva uaryofiT qmedebebs saqarTvelso erovnuli bankis mier da Sesabamisad uaryofiT gavlenas ar moaxdens bankis unarze gaagrZelos saqmianoba, rogorc moqmedma sawarmom.

gaufasurebis zarali sesxebze da avansebze. banki regularulad ganixilavs debitoruli davalianebis saerTo Tanxas gaufasurebis Sefasebis mizniT. imis gansazRvrisTvis, unda iqnas Tu ara aRricxuli gaufasurebis zarali mogebaSi an zaralSi wlis ganmavlobaSi, banki iRebs gadawyvetilebas arsebobs Tu ara dakvirvebadi monacemebi, romelic miuTiTebs rom arsebobs gazomvadi Semcireba Sefasebul momaval fuladi saxsrebis moZraobaSi debitoruli davalianebis saerTo Tanxebidan, sanam SesaZlebeli iqneba Semcirebis dadgena calkeul sesxTan dakavSirebiT aRniSnul portfelSi. aRniSnuli mtkicebuleba SeiZleba moicavdes dakvirvebis monacemebs, romelic miuTiTebs jgufSi msesxeblebis gadaxdis mdgomareobaSi uaryofiTi cvlilebis Sesaxeb, an erovnuli an adgilobrivi ekonomikuri pirobebis Sesaxeb, romelic ukavSirdeba aqtivebis gadauxdelobas jgufSi. xelmZRvaneloba iyenebs Sefasebebs, romelic efuZneba zaralis wina gamocdilebas sakredito riskis damaxasiaTebeli niSnebis mqone aqtivebisTvis da gaufasurebis obieqtur monacemebs, romelic portfolioSi warmodgenilis analogiuria momavali fuladi saxsrebis moZraobis gansazRvramde. momavali fuladi saxsrebis moZraobis Tanxis da drois SefasebisTvis gamoyenebuli meTodologia da daSvebebi regularulad ganixileba zaralis Sefasebas da faqtobrivi zaralis gamocdilebas Soris gansxvavebebis Semcirebis mizniT. 10%-iani zrda an kleba faqtobrivi zaralis gamocdilebaSi gamoyenebul zaralis SefasebasTan SedarebiT Sesabamisad gamoiwvevs zrdas an klebas sesxis gaufasurebis zaralSi 55 aTasi laris odenobiT (2008 wels: 70 aTasi lari).


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4 mniSvnelovani saaRricxvo Sefasebebi, gadawyvetilebebi saaRricxvo politikis gamoyenebisas (gagrZeleba)

gadavadebuli saSemosavlo sagadasaxado aqtivis aRiareba. aRiarebuli gadavadebuli sagadasaxado aqtivi warmoadgens dabegvras daqvemdebarebuli mogebidan momavali daqviTvebis meSveobiT dabrunebad saSemosavlo gadasaxads da aRiricxeba sabalanso angariSgebaSi. gadavadebuli saSemosavlo sagadasaxado aqtivebi aRiricxeba im pirobiT, rom SesaZlebeli iqneba sagadasaxado sargebelis realizacia. momavali dabegvradi mogeba da sagadasaxado sargebelis Tanxa, romelic SesaZlebelia momavalSi efuZneba xelmZRvanelobis mier momzadebul saSualo vadian biznes gegmas da eqstrapolaciiT miRebul Sedegebs. biznes gegma efuZneba xelmZRvanelobis varaudebs, romelic gonivruli iqneba mocemul pirobebSi. biznes gegmis mTavari varaudebi warmoadgens stabilur Semosavlebs momaval wlebSi.

5 axali an Sesworebuli standartebis da interpretaciebis miReba

konkretuli axali standartebi da interpretaciebi bankisTvis ZalaSi Sevida 2009 wlis 1 ianvridan.

fass 8 (finansuri angariSgebis saerTaSoriso standartebi), moqmedi segmentebi. standartebi gamoiyeneba im organizaciebisTvis, romelTa savalo da wilobrivi instrumentebi realizdeba sazogadoebriv bazarze an romlebic awarmoeben finansuri angariSgebebis registracias maregulirebel organizaciSi nebismieri klasis instrumentis gamoSvebis mizniT sazogadoebriv bazarze. fass 8 moiTxovs, organizaciam aRricxos finansuri da aRwerilobiTi informacia misi moqmedi segementebis Sesaxeb da gansazRvros Tu rogor unda moaxdinos organizaciam amgvari informaciis aRricxva. banks ar moeTxoveba warmoadginos segmentis angariSgeba.

IAS 23 (buRaltruli aRricxvis saerTaSoriso standartebi), sasesxo xarjebi, Sesworebuli 2007 wlis martis TveSi. saerTaSoriso sabuRaltro standartebi 23-is mTavari cvlileba aris im sasesxo xarjis, rogorc xarjis dauyovnebliv aRiarebis arCevanis gauqmeba, romelic dakavSirebulia aqtivebTan, romelTa gamoyenebis an gayidvis mosamzadeblad saWiroa didi dro. sasesxo xarjebi, romlebic pirdapir dakavSirebulia im aqtivis SeZenasTan, mSeneblobasTan an wardgenasTan, romelic ar aris aRricxuli samarTliani RirebulebiT da romelTa gamoyenebis an gayidvis mosamzadeblad saWiroa didi dro (kvalificiuri aqtivi) aqtivis Rirebulebis nawilidan, im SemTxvevaSi, Tu kapitalizaciis dawyebis dRe aris 2009 wlis 1 ianvari an Semdgomi TariRi. sxva sasesxo xarji aRiarebulia rogorc xarji, efeqturi saprocento ganakveTis meTodis gamoyenebiT.

.

IAS 1, (buRaltruli aRricxvis saerTaSoriso standartebi), finansuri angariSgebebis wardgena, Sesworebuli 2007 wlis seqtembris TveSi. saerTaSoriso sabuRaltro standartebis mTavari cvlileba aris mogeba-zaralis angariSgebis Secvla sruli mogeba-zaralis angariSgebiT, romelic aseve moicavs aramesakuTris cvlilebebs kapitalSi, rogoricaa gasayidad arsebuli finansuri aqtivebis gadafaseba. alternatiulad, organizaciebs mieniWebaT ufleba warmoadginon ori angariSgeba: calkeuli mogeba-zaralis angariSgeba da sruli mogeba-zaralis angariSgeba. bankma airCia warmoadginos mTliani mogebis angariSgebis warmodgena. Sesworebuli saerTaSoriso sabuRaltro standartebi 1 aseve


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iTvaliswinebs moTxovnas warmodgenil iqnas sabalanso angariSgeba (balansi) wina SedarebiTi periodebis dasawyisSi, rodesac aRniSnuli organizacia ganaxorcielebs Sedarebebis xelaxla formulirebas, reklasifikaciis, saaRricxvo politikaSi cvlilebebis, Sesworebebis an Secdomebis gamo. Sesworebuli sabuRaltro standartebi gavlenas moaxdens bankis finansuri angariSgebebis prezentaciaze, magram gavlenas ar moaxdens specialuri garigebebis da balansebis gaangariSebis aRiarebaze.

Sesworebebi finansuri angariSgebis saerTaSoriso standartebSi (gacemuli 2008 wlis maisSi). 2008 wels buRaltruli aRricxvis saerTaSoriso standartebis sabWom miiRo gadawyvetileba ganexorcielebia wliuri Sesworebebis proeqti, rogorc fass-Si cvlilebebis aucilebeli, magram arasaswrafo Setanis meTodi. 2008 wlis maisSi gacemuli cvlileba moicavs arsebiT cvlilebebs, ganmartebebs da cvlilebebs sxvadasxva standartebis terminologiaSi. arsebiTi cvlilebebi dakavSirebulia Semdeg sferoebTan: klasifikacia, rogorc gasayidad arsebuli fass 5-is Sesabamisad, Svilobil kompaniaze kontrolis dakargvis SemTxvevaSi; sarealizaciod arsebuli, rogorc aramimdinare saerTaSoriso sabuRaltro standartebis 1 Sesabamisad, finansuri instrumentebis prezentaciis SesaZlebloba; gasayidad aRricxuli IAS 16-is aqtivebi, manamde saijarod arsebuli da dakavSirebuli fuladi nakadebis klasifikacia IAS 7-is safuZvelze, rogorc fuladi nakadebi saoperacio saqmiaobebidan; IAS 19-is safuZvelze Semcirebis gansazRvrebis ganmarteba, qvemoT miTiTebuli sabazro saprocento ganakveTis saxelmwifo sesxebis IAS 20-is Sesabamisad aRircxva; IAS 23-is sasesxo xarjebis gansazRvrebis efeqturi saprocento ganakveTis meTodTan SesabamisobaSi moyvana; IAS 27-is da fass 5-is Sesabamisad gasayidad flobili Svilobili kompaniebis aRricxvis garkveviT gansazRvra; IAS 28-is da IAS 31-is Sesabamisad asociaciebTan da erTobliv sawarmoebTan dakavSirebiT informaciis gamJRvanebis moTxovnebis Semcireba; IAS 31-is safuZvelze moTxovnili gamJRavnebebis gazrda; IAS 38-is Sesabamisad sareklamo xarjebis aRricxvis mkafiod gansazRvra; samarTliani Rirebulebis mogebis an zaralis kategoriis farglebSi gansazRvrebis Sesworeba, romelic unda Seesabamebodes hejis aRricxvas IAS 39-is Sesabamisad; IAS 40-is Sesabamisad mSenebare sainvesticio sakuTrebis aRricxvis wardgena; da IAS 41-is Sesabamisad biologiuri aqtivebis samarTliani Rirebulebis gansazRvris saxeze SezRudvebis Semcireba. Semdgomi cvlilebebi, romlebic Setanil iqna IAS 8, 10, 18, 20, 29, 34, 40, 41 da fass 7-Si, warmoadgens mxolod terminologias an saredaqcio cvlilebebs, romlebic buRaltruli aRricxvis saerTaSoriso standartebis sabWos mosazrebiT gavlenas ar moaxdens an minimalur gavlenas moaxdens aRricxvaze. aRniSnuli cvlilebebi arsebiT gavlenas ar moaxdens bankze.

likvidaciis safuZvelze warmoqnili finansuri instrumentebi da valdebulebebi – saerTaSoriso sabuRaltro standartebis 32 da IAS 1-is cvlileba. aRniSnuli cvlileba iTvaliswinebs klasifikacias, rogorc im finansuri instrumentebis kapitali, romelic Seesabameba finansuri valdebulebis gansazRvrebas. cvlileba gavlenas ar moaxdens aRniSnul finansur angariSgebebze

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5 axali an Sesworebuli standartebis da interpretaciebis miReba (gagrZeleba)

fass 2 – cvlileba – uflebis miniWebis pirobebi da gauqmebebi, aqciaze dafuZnebuli gadaxda.. aRniSnuli cvlileba gansazRvravs, rom mxolod momsaxurebis pirobebi da Sesrulebis pirobebi aris uflebis gadacemis pirobebi. aqciaze dafuZnebuli gadaxdis sxva maxasiaTeblebi ar aris uflebis gadacemis pirobebi. aRniSnuli cvlileba iTvaliswinebs, rom organizaciis Tu sxva mxareTa mier yvela gauqmeba aRiricxeba analogiurad. aRniSnuli cvlileba arsebiT gavlenas ar moaxdens finansur angariSgebebze.

fasik 13, klientis mimarT loialobis programebi. fasik 13 gansazRvravs, rom Tu saqoneli an momsaxurebebi gaiyideba erTad klientis mimarT loialobis motiviT (magaliTad, loialobis sakiTxebi an Tavisufali produqcia), SeTanxmeba iqneba mravalelementiani SeTanxmeba da klientisgan misaRebi anazRaureba ganawildeba SeTanxmebis komponentebs Soris samarTliani Rirebulebebis gamoyenebiT. aRniSnuli cvlileba gavlenas ar axdens finansur angariSgebebze.

fasik 15,xelSekrulebebi uZravi qonebis mSeneblobasTan dakavSirebiT. aRniSnuli interpretacia gamoiyeneba Semosavalis da dakavSirebuli xarjebis aRsaricxad im organizaciebis mier, romlebic axorcieleben uZravi qonebis mSeneblobas pirdapir an qvekontarqtorebis meSveobiT, da uzrunvelyofs miTiTebas imis gansazRvrisTvis, rom Sedis Tu ara uZravi qonebis mSenbelobis xelSekrulebebi saerTaSoriso sabuRaltro satandartebis 11-is an 18-is farglebSi. aseve gansazRvravs kriteriumebs imasTan dakavSirebiT, Tu rodis unda aRiaros organizaciebma Semosavali amgvari garigebebze. aRniSnuli cvlileba arsebiT gavlenas ar axdens finansur angariSgebebze. . Svilobil kompaniaSi investiciis Rirebuleba, erToblivad gakontrolebuli organizacia an asociacia – fass 1-is da saerTaSoriso sabuRaltro stndartebi 27-is cvlileba, gamocemuli 2008 wlis maisSi; aRniSnuli cvlileba iTvaliswinebs fass-is pirvelma mimRebebma gaiangariSon investiciebi Svilobil kompaniebSi, erToblivad kontrolirebad organizaciebSi an asociaciebSi samarTliani RirebulebiT an wina “buRaltruli aRircxvis sayovelTao principebis” sabalanso RirebulebiT, rogorc miCneulia Rirebuleba calke finansur angariSgebebSi. aRniSnuli cvlileba aseve iTvaliswinebs, rom ganawilebebi investiciis mimRebebis SeZenamde wminda aqtivebidan unda iqnas aRiarebuli mogeba-zaralSi da ara, rogorc investiciis anazRaureba. aRniSnuli cvlilebebi gavlenas ar moaxdenen finanasur angariSgebebze.

finansuri instrumentebis Sesaxeb informaciis gamJRavnebis gaumjobeseba – fass 7-is cvlileba, finansuri instrumentebi: gamJRvanebebi (gacemulia 2009 wlis martSi; aRniSnuli cvlileba moiTxovs gamJRvanebebis gaumjobesebas samarTliani Rirebulebis gaangariSebis da likvidurobis riskis Sesaxeb. organizacias moeTxoveba gaamJRvanos finansuri instrumentebis analizebi samdoniani samarTliani Rirebulebis gaangariSebis ierarqiis gamoyenebiT. aRniSnuli cvlileba (a) gansazRvravs, rom valdebulebebis dafarvis vadis analizi unda


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moicavdes gaformebul finansur sagarantio kontraqtebs garantiis maqsimalur Tanxad wina periodSi, romelSic SeiZleba moTxovnil iqnas garantia; da (b) moiTxovs finansuri derivativebis xelSekrulebiT gaTvaliswinebuli dafarvis vadebis gamJRavnebas, Tu xelSekrulebiT gaTvaliswinebuli dafarvis vadebi mniSvnelovania fuladi saxsrebis drois gansazRvrisTvis. damatebiT organizaciam unda gaamJRavnos finansuri aqtivebis dafarvis vadis analizi, romelsac flobs likvidurobis riskis marTvisTvis, Tu aRniSnuli informacia saWiroa imisaTvis, rom misi finansuri angariSgebebis momxmarebelma SeZlos likvidurobis riskis moculobis da kategoriis Sefaseba. aRniSnuli gamJRvanebebi Setanilia finansur angariSgebebSi.

Casmuli derivativebi – fasik 9-is da IAS 39-is cvlileba gamocemulia 2009 wlis martis TveSi. aRniSnuli cvlilebebi gansazRvravs rom “samarTliani RirebulebiT mogebis an zaralis” kategoriidan finansuri aqtivebis reklasifikaciaze, yvela Casmuli derivati unda iqnas Sefasebuli da, aucileblobis SemTxvevaSi, calke aRricxuli. aRniSnuli cvlileba gavlenas ar moaxdens finansur agariSgebebze.

fasik 16, sazRvargareT operaciebSi wminda investiciebis hejebi aRniSnuli interpretacia ganmartavs Tu romeli savaluto riskis safrTxe Seesabameba hejis aRricxvas da gansazRvravs, rom funqcionaluri valutidan warmomadgenlobiT valutaSi gadasvla ar qmnis saSiSroebas, romelzec SeiZleba gamoyenebul iqnas hejis aRricxva. fasik iTvaliswinebs, rom hejirebis instrumentebs unda flobdes jgufis nebismieri organizacia an organizaciebi jgufis farglebSi, sazRvargareT operaciebis garda, romelic TavisTavad aris hejirebuli. aRniSnuli interpretacia aseve gansazRvravs, Tu rogor aris gaangariSebuli valutis gacvlis rezervidan reklasificirebuli mogeba an zarali hejirebuli sagareo operaciebis ganxorcielebaze. saangariSgebo organizaciebi gamoiyeneben saerTaSoriso sabuRaltro standartebs 39, raTa Sewyviton hejis aRricxva, rodesac maTi hejebi ar Seesabameba hejis aRricxvis kriteriumebs fasik 16-Si. fasik 16 gavlenas ar axdens winamdebare finansur angariSgebebze.


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5 axali an Sesworebuli standartebis da interpretaciebis miReba (gagrZeleba)

finansuri angariSgebis saerTaSoriso standartebi mcire da saSualo organizaciebisTvis (gamocemulia 2009 wlis ivlisis TveSi) aris damoukidebel standrts, romelic morgebulia mcire biznesis moTxovnebze da SesaZleblobebze. finansuri angariSgebis saerTaSoriso standartebis principebis umetesoba aqtivebis, valdebulebebis, Semosavlis da xarjis SefasebisTvis da aRiarebisTvis gamartivda da da moTxovnili gamJRvanebebis raodenoba mniSvnelovnad Semcirda. organizaciebma SeiZleba gamoiyenos mcire da saSualo biznesisTvis finansuri angariSgebis saerTaSoriso standartebi, romelic aqveynebs universalur finansur angariSgebebs gareSe momxmareblebisTvis da ar aqvs sajaro angariSvaldebuleba. banks ar aqvs ufleba gamoiyenos finansuri angariSgebis saerTaSoriso standartebi mcire da saSualo biznesisTvis, sabanko saqmianobis sajaro angariSvaldebulebsi gamo. Tu sxvagvarad ar aris miTiTebuli zemoT, aRniSnuli cvlilebebi da interpretaciebi mniSvnelovan gavlenas ar moaxdens bankis finansur angariSgebebze.

6 axali saaRricxvo gancxadebebi

konkretuli axali standartebi da interpretaciebi, romlebic gamoqveynda da romelTa miReba savaldebuloa bankis saaRricxvo periodebisTvis, iwyeba 2010 wlis 1 ianvars an mis Semdeg an mogvianebiT periodebisTvis da romlebic banks manamde ar miuRia:

fasik 17, arafuladi aqtivebis mflobelebze ganawileba (ZalaSia wliuri periodebisTvis, romelic iwyeba 2009 wlis 1 ivliss an Semdeg) aRniSnuli cvlileba gansazRvravs rodis an rogor unda moxdes mflobelebisTvis arafuladi aqtivebis dividendebis saxiT ganawilebis aRiareba. organizaciam unda gaiangariSos arafuladi aqtivebis mflobelebisTvis dividendebis saxiT ganawilebis valdebuleba, gasanawilebeli aqtivebis samarTliani RirebulebiT. ganawilebuli arafuladi aqtivebis gankargvis mogeba an zarali unda iqnas aRiarebuli mogeba-zaralSi, rodesac aRniSnuli organizacia daaregulirebs gadasaxdel dividends. fasik 17 ar ukavSirdeba bankis operaciebs, radgan banki ar unawilebs arafulad aqtivebs mflobelebs.

fasik 18, klientebisgan aqtivebis gadacema. (ZalaSia wliuri periodebisTvis, romelic iwyeba 2009 wlis 1 ivliss an Semdeg). aRniSnuli interpretacia gansazRvravs aRricxvas klientebisgan aqtivebis gadacemasTan dakavSirebiT, saxeldobr, garemoebebs, romelSic aqtivis ganmarteba Sesabamisia; aqtivis aRiarebas da misi Rirebulebis gaangariSebas Tavdapirveli aRiarebisas; calkeulad identificirebadi momsaxurebebis dadgenas (erTi an meti momsaxureba gadacemuli aqtivebis sanacvlod); Semosavlis aRiarebas da klintebisgan fulis transferebis aRricxvas. fasik 18 savaraudod gavlenas ar moaxdens bankis finansur agariSgebebze.

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gamoSvebis uflebebis klasifikacia - IAS 32-is cvlileba (gamocemulia 2009 wlis 8 oqtombers, ZalaSia wliuri periodebisTvis, romelic iwyeba 2010 wlis 1 Tebervlidan an mis Semdeg). aRniSnuli cvlileba aTavisuflebs ucxour valutaSi denominirebuli Semosavlebis aqciebis gamoSvebis konkretul uflebebs, finansuri derivativebis saxiT klasifikaciidan. aRniSnuli cvlileba gavlenas ar moaxdens bankis finansur agariSgebebze.

saerTaSoriso sabuRaltro standartebi 27, konsolidirebuli da calke finansuri angariSgebebi (Sesworebuli 2008 wlis ianvarSi. ZalaSia wliuri periodebisTvis, romelic iwyeba 2009 wlis 1 ianvars an mis Semdeg). Sesworebuli saerTaSoriso sabuRaltro standartebi 27 iTvaliswinebs organizaciam mTliani sruli mogeba miaweros mTavari da arasakontrolo paketebis mflobelebs (manamde “umciresobis wili”) im SemTxvevaSic Tu es gamoiwvevs arasakontrolo paketis deficituri saldos qonas (moqmedi standarti iTvaliswinebs zaralis eqscedenti gaunawildes mTavari paketis mflobelebs umetes SemTxvevebSi). Sesworebuli standartebi gansazRvravs, rom cvlilebebi Svilobil kompaniis mTavar sakontrolo paketSi, romelic ar gamoiwvevs kontrolis dakargvas, unda aRiricxos rogorc kapitalis tranzaqciebi. aRniSnuli standarti aseve gansazRvravs Tu rogor unda gaingariSos organizaciam nebismieri mogeba an zarali, romelic warmoiqmneba Svilobili kompaniis kontrolis dakargvis safuZvelze. kontrolis dakargvis dRes yofil Svilobil kompaniaSi darCenili nebismieri investicia gaangariSdeba mis samarTliani RirebulebiT. bankis varaudiT Sesworebuli standarti arsebiT gavlenas ar moaxdens mis finansur angariSgebebze

fass 3 – biznes gaerTianebebi (Sesworebuli 2008 wlis ianvarSi; ZalaSia biznes gaerTianebebisTvis, romlis SeZenis TariRi aris pirveli wliuri saangariSgebo periodis dasawyisi, romelic iwyeba 2009 wlis 1 ivliss an mis Semdeg) Sesworebuli fass 3 iTvaliswinebs organizaciebma gaakeTon arCevani - arasakontrolo paketi gaiangariSon arsebuli fass 3 meTodis gamoyenebiT (SemZenis identificirebadi wminda aqtivebis proporciuli wili) an samarTliani RirebulebiT. Sesworebuli fass 3 ufro detalurad aRwerilia biznes gaerTianebebze Sesyidvis meTodis gamoyenebaze miTiTebis uzrunvelyofiT. moTxovna, romelic iTvaliswinebs yvela aqtivi da valdebuleba gamoiTvalos samarTliani RirebulebiT TiToeul etapze, etapobriv SeZenaSi gudvilis wilis gaangariSebis miznebisTvis, gauqmda. mis nacvlad, etapebad ganxorcielebul biznes gaerTianebaSi, SemZenma winaswar unda gaingariSos misi manamde flobili saaqcio wili misi SeZenis dRes samarTliani RirebulebiT da aRiaros Sedegad miRebuli mogeba an zarali Tu aseTi arsebobs mogeba-zaralis angariSgebaSi. SeZenasTan dakavSirebuli xarjebi aRiricxeba calke biznes gaerTianebidan da aqedan gamomdinare aRiarebuli iqneba rogorc xarjebi, guldvilSi Setanilis garda.


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SemZenma SeZenis dRes unda aRiaros valdebuleba nebismieri pirobiTi Sesyidvis gadaxdasTan dakavSirebiT. aRniSnuli valdebulebis Rirebulebis cvlileba SeZenis dRis Semdeg aRiarebuli iqneba sxva moqmedi fass-is Sesabamisad, da ara gudvilis Sesworebis safuZvelze. Sesworebuli fass 3 Seesabameba biznes gaerTianebebs, romelic moicavs mxolod erTobliv organizaciebs da biznes gaerTianebebs, romelic ganxorcielebulia mxolod kontraqtis safuZvelze. fass 3 ar ukavSirdeba banks, radgan banki ar varaudobs biznes gaerTianebis ganxorcielebas.

Sesabamisi hejirebuli erTeulebi – saerTaSoriso sabuRaltro standartebis 39-is cvlileba, finansuri instrumentebi: aRiareba da gaangariSeba (ZalaSia retrospeqtuli gamoyenebisTvis wliuri periodebisTvis, romelic iwyeba 2009 wlis 1 ivliss an Semdeg). aRniSnuli cvlileba gansazRvravs, Tu konkretul situaciebSi rogor unda iqnas gamoyenebuli principebi, romelic gansazRvravs Seesabameba Tu ara hejirebuli riski an fuladi nakadebis nawili gansazRvrebas. aRniSnuli cvlilebebi gavlenas ar moaxdenen bankis finnasur angariSgebebze, vinaidan banki ar axorcielebs hejis aRricxvas.

fass 1, finansuri angariSgebis saerTaSoriso standartebis Tavdapirveli miReba. (2008 wlis dekembris cvlilebis Semdeg, ZalaSia pirveli fass finansuri angariSgebebisTvis periodSi, romelic iwyeba 2009 wlis 1 ivlisidan an Semdeg). Sesworebuli fass 1 inarCunebs misi wina variantis arss, magram Secvlili struqturis farglebSi, raTa mkiTxvelisTvis ufro advilad gasagebi iyos da ukeT iqnas warmodgenili momavali cvlilebebi. bankma daaskvna, rom Sesworebuli standarti gavlenas ar amoaxdens mis finansur angariSgebebze

jgufuri fuladi angariSsworebis aqciaze dafuZnebuli gadaxdis operaciebi – fass 2-is cvlileba, aqciaze dafuZnebuli gadaxda (ZalaSia wliuri periodebisTvis, romelci iwyeba 2010 wlis 1 ianvars an mis Semdeg). aRniSnuli cvlilebebi warmoadgens aqciaze dafuZnebuli gadaxdis premiebis klasifikaciis gansazRvris mkafio safuZvels, rogorc konsilidirebul, aseve calkeul finansur angariSgebebSi. fasik 8-is da fasik 11-is saxelmZRvanelo standartebSi Setanilia cvlilebebi, romelic amoRebulia. cvlilebebi vrceldeba fasik 11-Si warmodgenil wesebze im gegmebis misamarTiT, romelic mocemul Tavdapirvelad ar iyo gaTvaliswinebuli interpretaciaSi. es cvlilebebi aseve iTvaliswinebs standartebis danarTSi gansazRvrul pirobebs. bankis varaudiT aRniSnuli cvlilebebi arsebiT gavlenas ar moaxdens mis finansur angariSgebebze. damatebiTi privilegiebi pirveli mimRebebisTvis – fass 1-is cvlileba (ZalaSia wliuri periodebisTvis, romelic iwyeba 2010 wlis 1 ianvars an mis Semdeg). aRniSnuli cvlileba aTavisuflebs organizaciebs, romelic iyeneben mTliani Rirebulebis meTods, fass-is uku ZaliT gamoyenebisgan navTobisa da gazis aqtivebTan dakavSirebiT da aseve aTavisuflebs organizaciebs, arsebuli saijaro xelSekrulebebiT, aRniSnuli xelSekrulebebis klasifikaciis gadafasebisgan fasik 4-is Sesabamisad, “imis gansazRvriT, moicavs Tu ara SeTanxmeba ijaras, rodesac maTi socialuri saaRricxvo moTxovnebis gamoyenebam warmoqmna igive Sedegi. aRniSnuli cvlilebebi arsebiT gavlenas ar moaxdens bankis finansur angariSgebebze.


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Sesworebebi finansuri angariSgebis saerTaSoriso standartebSi (gacemuli 2009 wlis aprilis TveSi; fass 2-is, IAS 38-is, fasik 9-isa da fasik 16-is cvlilebebi ZalaSia wliuri periodebisTvis, romelic iwyeba 2009 wlis 1 ivlisidan an Semdeg; cvlilebebi fass 5-Si, fass 8-Si, IAS 1-Si, IAS 7-Si, IAS 17-Si, IAS 36-Si da IAS 39-Si, ZalaSia wliuri periodebisTvis, romelic iwyeba 2010 wlis 1 ianvridan an Semdeg). Sesworebebi moicavs arsebiT cvlilebebsa da gansazRvrebebs Semdeg standartebsa da interpretaciebSi: gansazRvras, rom biznesebis Senatanebi saerTo kontrolis tranzaqciebSi da erToblivi sawarmoebis Seqmna ar Sedis fass 2-is farglebSi; fass 5-is safuZvelze gansazRvruli gamJRavnebis moTxovnebis da aramimdinare aqtivebTan dakavSirebuli sxva standartebis (an gankargvis jgufebi) ganmartebas, romelic klasificirebulia, rogorc gasayidad arsebuli an Sewyvetili operaciebi; mTliani aqtivebis da valdebulebebis Sefasebis aRricxvis moTxovnas, fass 8-iT gaTvaliswinebuli TiToeuli saangariSgebo segmentisTvis, mxolod im SemTxvevaSi, Tu amgvari Tanxebi regularulad waredgineba mTavar saoperacio gadawyvetilebis mimRebs; IAS 1-is Sesworebas, romelic iTvaliswinebs konkretuli valdebulebis klasifikacias, romelic daregulirebulia organizaciis sakuTari wilobrivi instrumentis safuZvelze, rogorc aramimdinare; IAS 7-is Secvlas, imgvarad, rom mxolod is xarjebi, romelmac gamoiwvia aRiarebuli aqtivi, Seesabameba klasifikacias, rogorc sainvesticio saqmianobebi; konkretuli grZelvadiani miwis ijarebis, rogorc finansuri ijarebis klasifikaciis daSveba IAS 17-is Sesabamisad, ijaris vadis bolos miwis sakuTrebis uflebis gadacemis gareSec; IAS 18-Si damatebiTi miTiTebis uzrunvelyofa, imis gansazRvrisTvis, organizacia moqmedebs rogorc xelmZRvaneli, Tu rogorc warmomadgeneli; IAS 36-Si imis gansazRvra, rom naRdi fulis warmomSobi erTeuli ar unda aRematebodes saoperacio segmentis sidides agregaciamde; IAS 38-Si damateba biznesis gaerTianebaSi SeZenili aramaterialuri aqtivebis samarTliani Rirebulebis gaangariSebasTan dakavSirebiT; IAS 39-is Secvlas (i) imisaTvis, rom mis farglebSi moicavdes opcionur kontraqtebs, romelTa safuZvelze SesaZlebelia biznes gaerTianebebi, (ii) ganisazRvros fuladi nakadebis hejirebis instrumentebze mogebis an zaralis reklasifikaciis periodi, mogebis an zaralis kapitalidan da (iii) mieTiTos, rom winaswari gadaxdis arCevani mWidrod aris dakavSirebuli ZiriTad kontraqtebTan, Tu gamoyenebis Semdeg msesxebeli aanazRaurebs gamsesxeblis ekonomikur zarals; fasik 9-is cvlilebas, raTa mieTiTos Casmuli derivativebi kontraqtebSi, romlebic SeZenilia saerTo kontrolis tranzaqciebSi da erToblivi sawarmoebis Seqmna ar Sedis mis farglebSi; da fasik 16-Si SezRudvebis gauqmebas, rom hejirebi instrumentebis floba ar SeiZleba sazRvargareT operaciebSi, radgan is TavisTavad aris hejirebuli. bankis varaudiT aRniSnuli cvlilebebi gavlenas ar moaxdens mis finansur angariSgebebze.


31


saerTaSoriso sabuRaltro standartebis 24-is cvlileba, dakavSirebuli mxaris gamJRavnebebi (gacemulia 2009 wlis noembris TveSi da ZalaSia wliuri periodebisTvis, romelic iwyeba 2011 wlis 1 ianvridan an mis Semdeg) IAS 24 Sesworda 2009 wels Semdegi saxiT: (a) dakavSirebuli mxaris gansazRvris gamartiveba, misi mniSvnelobis gansazRvra da Seusabamobebis gamoricxva; (b) nawilobrivi gaTavisufleba gamJRvanebis moTxovnebisgan mTvarobasTan dakavSirebuli organizaciebisTvis. bankis varaudiT aRniSnuli cvlilebebi arsebiT gavlenas ar moaxdens mis finansur angariSgebebze.

fass 9, finansuri instrumentebi nawili 1: klasifikacia da gaangariSeba. fass 9 gamoica 2009 wlis noembris TveSi da cvlis IAS 39-is im nawilebs romelic ukavSirdeba finansuri aqtivebis klasifikacias da gaangariSebas. mTavari maxasiaTeblebia: bankis varaudiT aRniSnuli cvlilebebi arsebiT gavlenas ar moaxdens mis finansur angariSgebebze.

• finansuri aqtivebis klasifikacia unda moxdes ori sazomi kategoriiT: Semdeg isini unda gaangariSdes samarTliani RirebulebiT da unda gaangariSdes amortizirebuli RirebulebiT. unda iqnas miRebuli gadawyvetileba Tavdapirveli aRiarebisas. klasifikacia damokidebulia organizaciis biznes modelze Tavisi finansuri instrumentebis da instrumentis sakontraqto fuladi saxsrebis maxasiaTeblebis marTvasTan dakavSirebiT.

• instrumenti Semdeg gaangariSdeba amortizebuli RirebulebiT mxolod im SemTxvevaSi Tu is aris savalo instrumenti da (i) organizaciis biznes modelis mizania aqtivis floba sakontraqto fuladi saxsrebis SekrebisTvis, da (ii) aqtivebis sakontraqto fuladi saxsrebi warmoadgens mxolod ZiriTadi Tanxis an procentis gadaxdebs (romelsac aqvs mxolod “ZiriTAdi sesxis maxasiaTeblebi”). yvela sxva savalo instrumenti unda gaangariSdes samarTliani RirebulebiT mogebaSi an zaralSi.

• yvela wilobrivi instrumenti unda gaangariSdes samarTliani RirebulebiT. sarealizaciod flobili wilobrivi instrumenti unda gaangariSdes samarTliani RirebulebiT mogebaSi an zaralSi. yvela sxva wilobriv instrumentTan dakavSirebiT, saboloo arCevani SeiZleba gakeTdes Tavdapirveli aRiarebisas, ararealizebuli da realizebuli samarTliani Rirebulebis mogebis da zaralis aRiarebis mizniT sxva mTlian mogebaSi da ara SemosavalSi an zaralSi. ar unda iyos samarTliani Rirebulebis mogebis da zaralis ganmeorebiT cirkulireba SemosavalSi an zaralSi. es arCevani SeiZleba gakeTdes konkretuli instrumentidan gamomdinare. dividendebi unda iqnas warmodgenili SemosavalSi an zaralSi, radgan isini warmoadgens investiciebis rentabelobas.

• fass 9-is miReba savaldebuloa 2013 wlis 1 ianvridan, daSvebulia manamde miReba.

fasik 19, finansuri valdebulebebis dafarva wilobrivi instrumentebiT (ZalSia wliuri periodebisTvis, romelic iwyeba 2010 wlis 1 ivliss an mis Semdeg), fasik gansazRvravs aRricxvas, rodesac organizacia gadaxedavs Tavisi valis pirobebs, romlis Sedegad valdebuleba daifareba debitoris mier, romelic Tavis wilobriv instruments gadascems kreditors. mogeba an zarali aRiarebulia mogebis da zaralsi


32

angariSSi wilobrivi instrumentis samarTliani Rirebulebis safuZvelze, valis sabalanso RirebulebasTan SedarebiT. es interpretacia gavlenas ar moaxdens bankis finansur angariSgebebze, radgan banki ar faravs Tavis finansur valdebulebebs wilobrivi instrumentebiT. banki iTvaliswinebs standartis Sedegebs, gavlenas bankze da bankis mier misi miRebis vadas.

Tu sxvagvarad ar aris miTiTebuli zemoT, axali standartebi da interpretaciebi mniSvnelovan gavlenas ar moaxdens bankis finansur angraiSgebebze.

7 fuli da fuladi eqvivalentebi

aTasobiT larSi 2009 2008

naRdi fuli salaroSi 1,985 2,437salaro naSTi saqarTvelos erovnul bankSi (“NBG”) 524 51sakorespondento angariSebi da ganTavseba sxva bankebSi 2,638 2,041

sul fuli da fuladi eqvivalentebi 5,147 4,529

balansi saqarTvelos erovnul bankSi 2009 wlis 31 dekembris mdgomareobiT moicavs savaldebulo minimalur rezervs, romelic Seadgens 31 aTas lars (2008 wels: 21 aTas lars).

fulisa da fuladi eqvivalentebis saprocento ganakveTis analizi aRniSnulia 21 SeniSvnaSi.


33

7 fuli da fuladi eqvivalentebi (gagrZeleba)

saqarTvelso erovnul bankSi balansis sakredito xarisxi warmodgenilia fitCis mier saqarTvelos mTavrobisTvis gacemuli sakredito reitingiT “B+”.

sakorespondento angariSebis da swrafi ganTavsebis balansebis sakreito xarisxi SeiZleba Sejamdes fitC-reitingebis safuZvelze 31 dekembris mdgomareobiT. aTasobiT larSi 2009 2008

AA- 297 293B 9 66CCC 84 - reitingis gareSe mTavari saerTaSoriso bankis filiali banki.

2,248 1,663

sul 2,638 2,022

8 sesxebi da avansebi klientisTvis aTasobiT larSi 2009 2008

vaWroba da momsaxureba 42,600 47,931 soflis meurneoba 5,168 4,503 warmoeba 4,763 4,643 samomxmareblo sesxebi 647 669

minus: sesxis gaufasurebis rezervi (1,438) (1,823)

sul sesxebi da avansebi klientebisTvis 51,740 55,923

moZraobebi sesxis gaufasurebis rezervebSi 2009 wlis ganmavlobaSi aris Semdegi:

aTasobiT larSi

vaWroba da

momsaxureba

soflis meurneoba

produqcia

samomxmareblo

sesxebi

sul

sesxis gaufasurebis rezervi 2009 wlis 1 ianvars

1,275 363 185 - 1,823

gaufasurebis rezervi periodis ganmavlobaSi

1,484 80 66 21 1,651

wlis ganmavlobaSi Camowerili Tanxebi, rogorc arainkasirebuli (1,753) (157) (105) (21) (2,036)

sesxis gaufasurebis rezervi 2009 wlis 31 dekembers

1,006

286

146

-

1,438

moZraobebi sesxis gaufasurebis rezervebSi 2008 wlis ganmavlobaSi aris Semdegi:

: aTasobiT larSi vaWroba

da momsaxure

ba

soflis meurneoba

produqcia

samomxmareblo

sesxebi

sul


34

sesxis gaufasurebis rezervi 2008 wlis 1 ianvars

- - - - -

gaufasurebis rezervi periodis ganmavlobaSi

1,553 387 202 3 2,145

wlis ganmavlobaSi Camowerili Tanxebi, rogorc arainkasirebuli (277) (25) (17) (3) (322)

sesxis gaufasurebis rezervi 2008 wlis 31 dekembers

1,275

363

185

-

1,823


35

8 sesxebi da avansebi klientebisTvis (gagrZeleba) ekonomikuri seqtoris riskis koncentraciebi klientis debitoruli davalianebis saerTo TanxaSi aris Semdegi:

2009 2008 aTasobiT larSi Tanxa % Tanxa %

vaWroba da momsaxureba 42,600 80% 47,931 83%soflis meurneoba 5,168 10% 4,503 8%warmoeba 4,763 9% 4,643 8%sxva 647 1% 669 1%

sul sesxebi da avansebi klientebisTvis (gaufasurebamde)

53,178 100% 57,746 100%

2009 wlis 31 dekembers banks hyavda 15 msesxebeli (2008 wels: 10 msesxebeli) 100 aTas larze meti sesxis saerTo TanxiT. aRniSnuli sesxebis saerTo Tanxa Seadgenda 2,273 aTas lars ( 2008 wels: 1,676 aTasi lari) an debitoruli davalianebis saerTo Tanxis 4,3%-s (2008 wels: 2,9%-s).

informacia uzrunvelyofis Sesaxeb 2009 wlis 31 dekembrisTvis aris Semdegi:

aTasobiT larSi

vaWroba da

momsaxureba

soflis meurneoba

produqcia

samomxmareblo

sesxebi

sul

arauzrunvelyofili sesxebi 122 3 45 5 175sesxebi uzrunvelyofilia SemdegiT:

fizikuri pirebis garantiebi 22,316 3,038 2,461 220 28,035uZravi qoneba 19,907 2,090 2,247 418 24,662 sxva aqtivebi 138 37 9 4 188Zvirfasi liTonebi da fuladi depozitebi

117 - 1 - 118

sul sesxebi da avansebi klientebisTvis

42,600

5,168

4,763

647

53,178

informacia uzrunvelyofis Sesaxeb 2008 wlis 31 dekembrisTvis aris Semdegi:

aTasobiT larSi

vaWroba da

momsaxureba

soflis meurneoba

produqcia

samomxmareblo

sesxebi

sul

arauzrunvelyofili sesxebi 2,040 99 228 46 2,413sesxebi uzrunvelyofilia SemdegiT:

fizikuri pirebis garantiebi 30,192 2,725 2,760 128 35,805 uZravi qoneba 15,328 1,662 1,652 495 19,137 sxva aqtivebi 128 15 1 - 144 Zvirfasi liTonebi da fuladi depozitebi

243 2 2 - 247


36


47,931

4,503

4,643

669

57,746

sxva aqtivebi ZiriTadad moicavdes mowyobilobas. zemoaRniSnuli monacemebi warmoadgens sesxis an aRebuli uzrunvelyofis sabalanso Rirebulebis umciress; darCenili nawili gamJRavnebulia arauzrunvelyofil riskebs. sesxebis sabalanso Rirebuleba ganawilda uzrunvelyofis saxiT aRebuli aqtivebis likvidurobis safuZvelze.


37

8 sesxebi da avansebi klientebisTvis (gagrZeleba)

analizi gadauxdeli sesxebis sakredito xarisxis safuZvelze 2009 wlis 31 dekembris mdgomareobiT aris Semdegi:

aTasobiT larSi

vaWroba da

momsaxureba

soflis meurneoba

produqcia

samomxmareblo

sesxebi

sul

arc vadagadacilebuli, arc gaufasurebuli

- msesxeblebi 2 welze meti sakredito istoriiT

1,186 71 159 230 1,646

- axali msesxeblebi: individualuri sesxebi 50 000 laramde 35,222 4,525 4,118 387 44,252 individualuri sesxebi 50 000 lars zemoT

4,247 298 251 - 4,796

- sesxebi gadaixeda 2009 wels 468 8 47 30 553

sul arc vadagadacilebuli, arc gaufasurebuli

41,123 4,902 4,575 647 51,247

vadagadacilebuli, magram aragaufasurebuli

- 30 dReze nakleb gadacilebuli 653 47 61 - 761 - 30-dan 60 dRemde gadacilebuli 179 18 12 - 209

sul vadagadacilebuli, magram ara gaufasurebuli

832 65 73 - 970

individualurad gaufasurebisTvis gansazRvruli sesxebi (sul)

- 30 dReze nakleb gadacilebuli 190 4 18 - 249 - 30-dan 90 dRemde gadacilebuli 159 42 21 - 222 - 91-dan 180 dRemde gadacilebuli 296 118 76 - 490

sul gaufasurebuli sesxebi (sul) 645 201 115 - 961

minus gaufasurebis rezervebi (1,006) (286) (146) - (1,438)


41,594 4,882 4,617 647 51,740

analizi gadauxdeli sesxebis sakredito xarisxis safuZvelze 2008 wlis 31 dekembris mdgomareobiT aris Semdegi:

aTasobiT larSi

vaWroba da

momsaxureba

soflis meurneoba

produqcia

samomxmareblo

sesxebi

sul

arc vadagadacilebuli, arc gaufasurebuli

- axali msesxeblebi: individualuri sesxebi 50 000 laramde 37,348 3,178 4,124 - 44,650 individualuri sesxebi 50 000 lars zemoT

3,978 343 116 618 5,055

sul arc vadagadacilebuli, arc gaufasurebuli

41,326 3,521 4,240 618 49,705

vadagadacilebuli, magram aragaufasurebuli


38

- 30 dReze nakleb gadacilebuli 2,791 19 21 - 2,831

sul vadagadacilebuli, magram ara gaufasurebuli

2,791 19 21 - 2,831

individualurad gaufasurebisTvis gansazRvruli sesxebi (sul)

- 30 dReze nakleb gadacilebuli 3,319 955 367 47 4,688 - 30-dan 90 dRemde gadacilebuli 253 3 14 1 271 - 91-dan 180 dRemde gadacilebuli 242 5 1 3 251

sul gaufasurebuli sesxebi (sul) 3,814 963 382 51 5,210

minus gaufasurebis rezervebi (1,275) (363) (185) - (1,823)


46,656 4,140 4,458 669 55,923


39

8 sesxebi da avansebi klientebisTvis (gagrZeleba)

bankma gamoiyena IAS 39-is, finansuri instrumentebi: aRiareba da gaangariSebis safuZvelze warmodgenili portfelis rezervirebis meTodologia, da Seqmna portfelis rezervebi gaufasurebis zaralisTvis, romelic miyenebulia, magram ar iqna specialurad dadgenili individualuri sesxiT angariSgebis periodis bolos. bankis politikaa moaxdinos TiToeuli sesxis klasifikacia, rogorc “vadagadacilebuli, arc gaufasurebuli” sanam ar dadgindeba sesxis gaufasurebis obieqturi mtkicebuleba. gaufasurebis rezervebma SeiZleba gadaaWarbos individualurad gaufasurebuli sesxis saerTo mTlian Tanxas am politikis da portfelis gaufasurebis meTodologiis Sedegad. mTavari faqtorebi, romelsac banki iTvaliswinebs imis gansazRvraSi, gaufasurda Tu ara sesxi, aris misi vadagadacilebis statusi da dakavSirebuli uzrunvelyofis realizebadoba, Tu aseTi arsebobs. Sedegad, banki zemoT warmoadgens im sesxebis vadebis analizs, romelic individualurad ganisazRvreba gaufasurebulad. imis gamo, rom sesxebi individualurad umniSvneloa, 2008 da 2009 wlis 31 dekembris mdgomareobiT, individualuri gaufasurebis gaangariSeba xdeba mTlian Tanxaze efeqturobis miznebisTvis. uzrunvelyofis samarTliani Rirebuleba vadagadacilebuli, magram ara gaufasurebuli sesxebTan dakavSirebiT da sesxebTan dakavSirebiT, romelic individualurad ganisazRvreba gaufasurebulad 2009 wlis 31 dekembris mdgomareobiT aris Semdegi:

aTasobiT larSi

vaWroba da

momsaxureba

soflis meurneoba

produqcia

samomxmareblo

sesxebi

sul

uzrunvelyofis samarTliani Rirebuleba – vadagadacilebuli magram ara gaufasurebuli sesxebi

- uZravi qoneba 1,182 120 70 - 1,372

uzrunvelyofis samarTliani Rirebuleba – individualurad gaufasurebuli sesxebi

- uZravi qoneba 662 280 234 - 1,176

sul 1,844 400 304 - 2,548

uzrunvelyofis samarTliani Rirebuleba vadagadacilebul, magram ara gaufasurebul sesxebTan dakavSirebiT da sesxebTan dakavSirebiT, romelic individualurad ganisazRvreba gaufasurebulad 2008 wlis 31 dekembris mdgomareobiT aris Semdegi:

aTasobiT larSi

vaWroba da

momsaxureba

soflis meurneoba

produqcia samomxmareblo

sesxebi

sul

uzrunvelyofis samarTliani Rirebuleba – vadagadacilebuli magram ara gaufasurebuli sesxebi


40

- uZravi qoneba 235 11 30 - 276 - sxva aqtivebi 2 - - - 2

uzrunvelyofis samarTliani Rirebuleba – individualurad gaufasurebuli sesxebi

- uZravi qoneba 5,008 649 428 63 6,148 - sxva aqtivebi 113 6 2 - 121 - Zvirfasi liTonebi da fuladi depozitebi

6 - - - 6

sul 5,363 666 460 63 6,552

uZravi qonebis samarTliani Rirebuleba angariSgebis periodis bolos Sefasda bankis Sida sakredito ganyofilebis TanamSromlebis mier gansazRvruli Rirebulebebis indeqsaciiT, sesxis dawyebis dros, qalaqis da regionis mier uZRav qonebaSi saSualo zrdiT. sxva uZravi qonebis da sxva aqtivebis samarTliani Rirebuleba Seafasa bankis sakredito ganyofilebam bankis Sida saxelmZRvanelo wesebis Sesabamisad. SeuZlebelia fizikuri pirebis garantiebis samarTliani Rirebulebis gansazRvra 2009 wlis da 2008 wlis 31 dekembris mdgomareobiT.

ixileT SeniSvna 25-Si klientebisTvis TiToeuli klasis sesxebisa da avansebis Sefasebuli samarTliani Rirebuleba. klientebisTvis sesxebisa da avansebis saprocento ganakveTis analizi warmodgenilia 21-e SeniSvnaSi. informacia dakavSirebul mxareTa balansebze gamJRvanebulia 27-e SeniSvnaSi.


41

9 sxva finansuri aqtivebi


sxva debitoruli davalianebebi 330 159gasayidad arsebuli investiciebi 54 54 finansuri aqtivebis samarTliani RirebulebiT mogebaSI an zaralSi (SeniSvna 24)

12 250

sul sxva finansuri aqtivebi 396 463

gasayidad arsebuli investiciebi

bankma sxva 9 qarTul bankTan erTad daafuZna ss gaerTianebuli kliringuli centri (“kompania”) 2008 wlsi oqtombris TveSi, banki flobs kompaniis 6,25%-s 2009 wlis 31 dekembris mdgomareobiT (2008 wels: 6,25%). investiciis mimRebma ar gamoaqveyna ukanaskneli finansuri informacia Tavisi operaciebis Sesaxeb, misi aqciebi ar aris kotirebuli da bolo savaWro fasebi ar aris sajarod xelmisawvdomi. bankis xelmZRvanelobam ver SeZlo saTanadod Seefasebina aRniSnuli saaqcio investiciis faisani qaRaldebis samarTliani Rirebuleba. banks ar aqvs ganzraxuli gaasxvisos aRniSnuli aqciebi momavalSixelmZRvanelobam ver SeZlo saTanadod Seefasebina bankis investiciis samarTliani Rirebuleba am aqciebSi. saaqcio investiciebi aRiricxeba 54 000 laris Rirebulebad (2008 wels: 54 000 lari). analizi sxva finansuri aqtivebis sakredito xarisxis safuZvelze aris Semdegi:: aTasobiT larSi 2009 2008

mimdibare da ara gaufasurebuli sxva debitoruli davalianebebi – inkasirebuli wlis bolos 330 159

sul sxva finansuri aqtivebi 330 159

mTavari faqtorebi, romelsac banki iTvaliswinebs imis gansazRvraSi, gaufasurda Tu ara sesxi, aris misi vadagadacilebis statusi da dakavSirebuli uzrunvelyofis realizebadoba, Tu aseTi arsebobs.

ixileT SeniSvna 25-Si sxva finansuri aqtivebis TiToeuli klasis samarTliani Rirebulebis gamJRvanebisTvis. informacia dakavSirebul mxareTa balansebze gamJRvanebulia 27-e SeniSvnaSi. .

10 Senoba-nagebobebi, mowyobiloba da aramaterialuri aqtivebi

aTasobiT larSi

SeniSvna

Senoba-nagebobebi

ofisi da kompiute

ruli mowyobil

oba

mimdinare mSeneblob

a

saijaro sakuTreb

is gaumjobe

seba

sul Senoba-

nagebobebi da

mowyobiloba

kompiuteruli

programuli

uzrunvelyofis

licenziebi

sul

sabalanso Rirebuleba 2008 wlis 1 ianvriT

-

-

-

-

-

-

-


42

damatebebi 4,205 3,598 50 2,192 10,045 400 10,445 transferebi - 50 (50) - - - -gankargvebi - (253) - (17) (270) - (270)cveTisa da saamortizacio anaricxebi

19

(240) (793)

-

(492)

(1,525)

(33) (1,558)

akumulirebuli amortizaciis Sefaseba gankargvebze

-

204

-

11

215

-

215

xarji 2008 wlis 31 dekembrisTvis

4,205 3,395 - 2,175 9,775 400 10,175

akumulirebuli cveTa da amortizacia

(240)

(589)

-

(481)

(1,310)

(33)

(1,343)

sabalanso Rirebuleba 2008 wlis 31 dekembriT

3,965

2,806

-

1,694

8,465

367

8,832


43

10 Senoba-nagebobebi, mowyobiloba da aramaterialuri aqtivebi (gagrZeleba)

aTasobiT larSi

SeniSvna

Senoba-nagebobebi

ofisi da kompiute

ruli mowyobil

oba

mimdinare mSeneblob

a

saijaro sakuTreb

is gaumjobe

seba

sul Senoba-

nagebobebi da

mowyobiloba

kompiuteruli

programuli

uzrunvelyofis

licenziebi

sul


3,965

2,806

-

1,694

8,465

367

8,832

damatebebi - 76 - 12 88 278 366 gankargvebi (223) (188) - (209) (620) - (620)cveTisa da saamortizacio anaricxebi

19

(82) (788)

-

(354)

(1,224) (59)

(1,283)

akumulirebuli amortizaciis Sefaseba gankargvebze

223

180

-

123

526

-

526

xarji 2009 wlis 31 dekembrisTvis

3,982 3,283 - 1,978 9,243 678 9,921

akumulirebuli cveTa da amortizacia

(99) (1,197)

-

(712)

(2,008) (92)

(2,100)


3,883

2,086

-

1,266

7,235

586

7,821

2008 wlis 31 dekembris mdgomareobiT, Senoba-nagebobebi, romelic aRiricxa 1, 102 000larad, dagiravda mesame mxareebze, rogorc uzrunvelyofa sxva nasesxeb fulad saxsrebTan dakavSirebiT. ixileT SeniSvna 14. .

11 sxva aqtivebi aTasobiT larSi 2009 2008

aramimdinare: amoRebuli uzrunvelyofa 150 45 mimdinare: winaswari gadaxdebi 67 34 materialur-sawarmoo maragi 40 29 sagadasaxdo angariSsworeba, saSemosavlo gadasaxadis garda. 61 34 sxva 86 25

sul mimdinare sxva aqtivebi 254 122

sul sxva aqtivebi 404 167

amoRebuli uzrunvelyofa warmoadgens bankis mier SeZenil uZravi qonebis aqtivebs vadagadacilebuli sesxebis gadaxdaSi. banki varaudobs aqtivebis gankargvas momavalSi. aqtivebi ar Seesabameba gasayidad arsebuli klasifikaciis ganmartebas da klasificirebulia IAS 2-is Sesabamisad, materialur-sawarmoo maragebi. es aqtivebi Tavdapirvelad aRiarebul iqna samarTliani RirebulebiT SeZenisas.


44

12 klientis angariSebi


iuridiuli pirebi - mimdinare/angariSworebis angariSebi 493 199

fizikuri pirebi - mimdinare/moTxovnis angariSebi 500 418 - vadiani depozitebi - 505

sul klientTa angariSebi 993 1,122


45

12 klientTa angariSebi (gagrZeleba)

ekonomikuri seqtoris koncentraciebi klientis angariSebSi aris Semdegi::

2009 2008 aTasobiT larSi Tanxa % Tanxa %

fizikuri pirebi 500 50% 923 82%vaWroba da momsaxureba 476 48% 199 18%soflis meurneoba 7 1% - - sxva seqtori 10 1% - -

sul klientTa angariSebi 993 100% 1,122 100%

2009 wlis 31 dekembrisTvis banks hyavda 1 klienti (2008 wels: 1 klienti) 100 000 larze meti balansiT. am klientebis mTliani balansi Seadgenda 121 000 lars (2008 wels: 505 000 lari) an sul klientis angariSebis 13%-s (2008 wels: 45%). ixileT SeniSvna 25 klientTa angariSebis TiToeuli klasis samarTliani Rirebulebis gamJRvanebisTvis. informacia dakavSirebul mxareTa balansebze gamJRvanebulia 27-e SeniSvnaSi..

13 sxva valdebulebebi

sxva valdebulebebi Sedgeba Semdegisgan:: aTasobiT larSi 2009 2008

gamoumuSavebeli grantebi 401 133gadasaxdeli gadasaxadebi saSemosavlo gadasaxadis garda 1 180

sul sxva valdebulebebi 402 313

yvela zemoT warmodgenili valdebulebebis gadaxda mosalodnelia Tormeti wlis ganmavlobaSi wlis bolos.

14 sxva nasesxebi fuladi saxsrebi aTasobiT larSi 2009 2008 saerTaSoriso finansuri institutebi 46,055 47,063 sazRvargareTuli bankebi da finansuri institutebi 6,789 4,471 adgilobrivi bankebi da finansuri institutebi - 5,877

sul sxva nasesxebi fuladi saxsrebi 52,844 57,411


46

14 sxva nasesxebi fuladi saxsrebi (gagrZeleba) qvemoT cxrilSi warmodgenilia detaluri klasifikacia am erTeulisTvis:

aTasobiT larSi

Tavdapirveli

valuta

saprocento

ganakveTi

gadaxdis TariRi

sul gadauxdel

i 2009

sul gadauxdel

i 2008

sesxebi saerTaSoriso finansuri institutebidan:

Pettelaar Effectenbewaarbedrijf N.V. USD

8.65% 31-maisi-

12 6,959 6,868

Blue Orchard Loans for Development S.A. USD

9.00% 31-maisi-

12 6,777 6,701 globaluri komerciuli mikrosafinanso konsorciumi

USD 10.40% 3-noemb-10 6,743 6,668

OikoCredit, Ecumenical Development Cooperative Society U.A.

USD 8.50% 15-apr-13 4,772 5,048

EBRD USD

6.01% 24-noemb-

11 3,661 5,429 OikoCredit, Ecumenical Development Cooperative Society U.A.

USD 8.25% 27-seq-11 1,715 2,539

Dual Return Fund S.I.C.A.V USD 9.90% 29-apr-11 1,714 -

Dual Return Fund S.I.C.A.V USD

9.90% 11-maisi-

11 1,709 - Walleberg Invest S.A. USD 9.90% 27-Teb-11 1,701 - Credit Suisse Microfinance Fund Management Company

USD 9.50% 9-Jun-11 1,695 1,676

EMF Microfinance Fund USD 8.75% 23-Dec-10 1,689 - Pettelaar Effectenbewaarbedrijf N.V. USD 11.80% 30-Apr-11 1,282 - Credit Suisse Microfinance Fund Management Company

USD 9.90% 24-Teb-12 872 -

Responsaibility Sicav USD 9.90% 24-Teb-12 872 - Finethic Microfinance, Societe en Commandite par Actions (S.C.A.)

USD 9.75% 1-seq-11 870 -

Dual Return Fund S.I.C.A.V. USD 9.50% 4-Mar-10 869 1,718 Finethic Microfinance, Societe en Commandite par Actions (S.C.A.)

USD 9.50% 5-Mar-10 868 1,718

Calvert Social Investment Foundation USD

8.25% 15-maisi-

10 852 842 Dual Return Fund S.I.C.A.V USD 9.75% 21-agv-11 436 - ASN-Novib Funds USD 10.00% 31-mart-09 - 3,525 Credit Suisse Microfinance Fund Management Company

USD 9.50% 4-agv-09 - 1,731

Global Microfinance Facility USD 9.00% 30-apr-09 - 2,504 OikoCredit, Ecumenical Development Cooperative Society U.A.

USD 9.50%

11-maisi-09 - 96

sesxebi saerTaSoriso finansuri institutebidan:

46,055 47,063

sesxebi ararezidenti komerciuli bankebidan: :

Bank IM Bistum Essen e.G. USD 9.25% 13-Nov-12 3,395 - Bank IM Bistum Essen e.G. USD 9.00% 15-May-11 3,394 3,346 StichTing Triodos Doen USD 9.50% 30-Apr-09 - 1,125 sesxebi rezidenti komerciuli bankebidan:

ss banki respublika USD 16.00% 10-Feb-09 - 5,877 sul sesxebi rezidenti da ararezidenti komerciuli bankebidan:

6,789 10,348


47

2009 wlis 31 dekembris mdgomareobiT, bankma daarRvia konkretuli finansuri SeTanxmebebi, romelic gansazRvrulia sesxis xelSekrulebebSi. IAS 1-is Sesabamisad (Sesworebuli) sxva nasesxebi fuladi saxsrebis 18,645 000 lari reklasificirebulia moTxovnis kategoriaSi likvidurobis analizSi 2009 wlis 31 dekembris mdgomareobiT (2008 wels: 19,251 000 lari). .


48

14 sxva nasesxebi fuladi saxsrebi (gagrZeleba)

informacia darRveuli finansuri SeTanxmebebis Sesaxeb 2009 wlis 31 dekembris mdgomareobiT aris Semdegi: :

2009 2008

SeTanxmebebi %-Si moTxovnili faqtobrivi

faqtobrivi

Pettelaar Effectenbewaarbedrijf N.V: Camowerili sesxebi/ saSualo bruto sesxebi 2-ze naklebi 2.88 0.83 Global Commercial Microfinance Consortium: gasesxebuli fulis erTeuli/xarji/ 15-ze naklebi 20.07 17.07 sul vali/sul kapitali 4-ze naklebi 4.58 4.95 saoperacio damoukidebloba 110-ze meti 106.03 82.32 procentis dafarvis koeficienti 1.75-ze meti 1.45 0.86 EBRD: ZiriTadi kapitalis finansuri damoukideblobis koeficienti

20- ze meti 17.00 16.30

valdebuleba sakuTar kapitalze 4-ze naklebi 4.58 4.95 xarjis koeficienti 70-ze naklebi 89.76 124.70 mTliani gavlena dakavSirebul mxareebze 10-ze naklebi 9.23 10.50

erTjeradi msesxeblis gavlena. GEL 50,000-larze

naklebi 286,586 283,390

ixileT SeniSvna 25 nasesxebi fuladi saxsrebis TiToeuli klasis samarTliani Rirebulebis gamJRvanebisTvis. informacia dakavSirebul mxareTa balansebze gamJRvanebulia 27-e SeniSvnaSi.

15 saaqcio kapitali

aTasobiT larSi aqciaTa raodenobis garda

brunvaSi gaSvebuli aqciebis raodenoba

(aTasebSi)

Cveulebrivi aqciebi

sul

2007 wlis 8 noembriT - - - axali gamoSvebuli aqciebi 15,675 15,675 15,675

2008 wlis 31 dekembriT 15,675 15,675 15,675

2009 wlis 31 dekembriT 15,675 15,675 15,675

Cveulebrivi aqciebis nebadarTuli raodenoba aris 15,676 000 aqcia (2008 wels: 15,676 000 aqcia) nominaluri RirebulebiT – 1 lari aqciaze (2008 wels: 1 lari 1 aqciaze). yvela gamoSvebuli Cveulebrivi aqcia aris srulad gadaxdili. TiToeuli Cveulebrivi aqcia atarebs erT xmas.

16 saprocento Semosavali da xarji

aTasobiT larSi 2009 periodi dawyebidan 2008

wlis 31 dekembramde

saprocento Semosavali sesxebi da avansebi klientebisTvis 15,544 15,380 gadasaxdeli sxva bankebidan 113 276 procenti dafarvamde flobili investiciebze - 8

sul saprocento Semosavali 15,657 15,664


49

saprocento xarji sesxebi saerTaSoriso finansuri institutebidan (4,043) (3,141) sesxebi sxvabankebidan (454) (1,888) fizikuri pirebis vadiani depozitebi (52) (119)

sul saprocento xarji (4,549) (5,149)

Semosavali neto-procentebidan 11,108 10,515

17 mosakrebeli da sakomisio Semosavali da xarji


wlis 31 dekembramd

mosakrebeli da sakomisio Semosavali

- administraciuli mosakrebeli klientis angariSebze

108 -

- sakredito istoriis registracia 97 -- angariSsworebis tranzaqciebi 32 1 - sxva 13 1 - fuladi angariSsworebis tranzaqciebi 3 1

sul mosakrebeli da sakomisio Semosavali 253 3

mosakrebeli da sakomisio xarji - angariSsworebis tranzaqciebi (16) (6)- blumbergis sawevro Senatani (22) -- garigebebi ucxour valutaSi - (6)- fuladi angariSsworebis tranzaqciebi (6) (81)- sxva (1) (8)

sul mosakrebeli da sakomisio xarji (45) (101)

neto mosakrebeli da sakomisio xarji 208 (98)

18 ZiriTadi saqmianobidan sxva Semosavali


wlis 31 dekembramde

Semosavali manamde Camowerili sesxebidan 440 151 mogeba Senoba-nagebobebis da mowyobilobis gankargvaze

1 19

sxva 111 (31) sul sxva saoperacio Semosavali 552 139

19 administraciuli da sxva saoperacio xarji

aTasobiT larSi Note 2009 periodi dawyebidan 2008 wlis 31 dekembramde

personalis Senaxvis xarjebi 5,328 6,560 ijara da saijaro gadasaxadi 1,299 1,223 cveTa da amortizacia 10 1,283 1,558 gadasaxadebi mogebis gadasaxadis garda 337 564 usafrTxoebis samsaxurebi 304 375 sakomunikacio momsaxurebebi 286 356 profesiuli momsaxurebebi 170 165 komunaluri momsaxurebebi 159 146 sawvavis xarji 120 212


50

samivlinebo xarji 89 130 sakancelario saqoneli 82 154 Senoba-nagebobebis da mowyobilobis remonti da teqnikuri momsaxureba

76 84

sareklamo da marketinguli momsaxureba 55 587 sadazRvevo momsaxureba 21 223 satransporto xarjebi 9 219 sxva 563 742

sul administraciuli da sxva saoperacio xarji

10,181

13,298

20 saSemosavlo gadasaxadebi

(a) saSemosavlo gadasaxadis (xarji)/sargebelis komponentebi

saSemosavalo gadasaxadis (xarji) / krediti, romelic aRricxulia mogebaSi an zaralSi wlis ganmavlobaSi moicavs Semdegs::


mimdinare gadasaxadi - -gadavadebuli gadasaxadis (xarji)/ sargebeli (76) 540

saSemosavlo gadasaxadis (xarji)/ sargebeli (76) 540

(b) SeTanxmeba sagadasaxado xarjs da mogebas an zarals Soris, romelic gazrdilia moqmedi sagadasaxado ganakveTis safuZvelze.

bankis 2009 wlis Semosavlis umravlesobisTvis moqmedi saSemosavlo gadasaxadis ganakveTi Seadgens 15%-s (2008 wels: 15%). Sesabamisoba mosalodnel da faqtobriv dabegvris gadasaxads Soris warmodgenilia qvemoT: .

aTasobiT larSi 2009 2008 fass mogeba / (zarali) dabegvramde 234 (4,684) Teoriuli sagadasaxado (xarji) /krediti oficialuri ganakveTiT (2008 wels: 15%;)

(35) 702

sagadasaxado efeqti aradaqviTvad xarjze (41) (162) saSemosavlo gadasaxadi (xarji) sargebeli wlis ganmavlobaSi (76) 540

(g) gadavadebuli gadasaxadebi, droebiTi sxvaobebis tipis safuZvelze gaanalizebuli.

sxvaobebi fass-s da oficialuri sagadasaxado maregulirebel wesebs Soris saqarTveloSi iwvevs sxvaobebs aqtivebis da valdebulebebis sabalanso Rirebulebebs Soris finansuri angariSgebebis miznebisTvis da maTi sagadasaxado bazebisTvis. moZraobebis sagadasaxado efeqti aRniSnul droebiT sxvaobebSi detalurad aris warmodgenili qvemoT da aRriricxeba 15%-iani ganakveTiT (2008 wels: 15%).


51

aTasobiT larSi

kreditirebuli /

(gadaxdili)

mogebaSi da

zaralSi

2008wlis 31

dekemberi

kreditirebuli /

(gadaxdili)

mogebaSi da

zaralSi

2009wlis 31

dekemberi

droebiTi sxvaobebis sagadasaxado efeqti sagadasaxado zaralis gadatana momaval periodSi

740 740 (182) 558

sesxebi da avansebi klientebisTvis 5 5 59 64 sxva finansuri aqtivebi - - 16 16 Senoba-nagebobebi da mowyobiloba da aramaterialuri aqtivebi

(196) (196) 39 (157)

sxva aqtivebi (9) (9) 12 3 sxva nasesxebi fuladi saxsrebi - - (20) (20) gadavadebuli sagadasaxado aqtivi 540 540 (76) 464

bankma gadavadebuli sagadasxado aqtivebi aRiara sagadasaxado zaralis momaval periodSi gadatanasTan dakavSirebiT 558 000 laris odenobiT (2008 wels: 740 lari). saqarTVelos sagadasxado kanonmdeblobis Sesabamisad biznesis da kapitalis zarali SeiZleba gadatanil iqnas momaval periodSi 5 wliT. xelmZRvanelobis azriT banks gaaCnia sakmarisi dabegvradi Semosavali sagadasaxado zaralis momaval periodSi gadatanis sruli gamoyenebisTvis maTi vadis amowurvamde.

2009 wlis 31 dekembris mdgomareobiT, gadavadebuli sagadasaxado aqtivi 230 000 laris odenobiT, savaraudod anazRaurdeba 12 Tveze meti xnis gasvlis Semdeg (2008 wels: 358 000 lari).

21 finansuri riskis marTva

riskis marTvis funqcia xorcieldeba finansur riskebTan, saoperacio riskebTan da iuridiul riskebTan dakavSirebiT. finansuri riski moicavs sabazro risks (maT Soris savaluto risks, saprocento ganakveTis risks da sxva sakurso riski), sakredito risks da likvidurobis risks. finansuri riskis marTvis funqciis ZiriTadi miznebia riskis limitebis dadgena da Semdeg uzrunvelyos riskis safrTxeebi Semoifarglos am limitebSi. saoperacio da iuridiuli riskis marTvis funqcia iTvaliswinebs Sida politikis da procedurebis saTanado funqcionirebis uzrunvelyofa saoperacio da iuridiuli riskebis Sesamcireblad.

sakredito riski. sakredito riski aris finansuri zaralis riski bankisTvis, Tu klienti an mxare ar Seasrulebs kontraqtiT gaTvaliswinebul Tavis valdebulebebs vadaSi. sakredito riskis didi nawili warmoiqmneba bankis sesxebidan da avansebidan klientebisTvis. riskis aRricxvis miznebisTvis, banki iTvaliswinebs da aerTianebs sakredito riskis saSiSroebis elementebs, rogoricaa calkeuli klientis da mxaris gadauxdelobis riski da samrewvelo riski. . bankma daafuZna sakredito komiteti sakredito limitebis dasamatkiceblad individualuri msesxeblebisTvis:

- bankis direqtorTa sabWo valdebulia ganixilos da daamtkicos yvela Tanxa 51 000 lars zemoT (30 000 aSS dolaris eqvivalenti).


52

aseve sabWo pasuxismgebelia saxelmZRvanelo miTiTebis gacemas bankis sakredito komitetisTvis yvela sxva sesxebTan dakavSirebiT;

da - bankis sakredito komiteti ganixilavs da amtkicebs yvela Tanxas

51 000 lars qvemoT (30 000 aSS dolaris eqvivalenti). sakredito komiteti ikribeba yovelkvireulad.

2009 wlis 31 dekembris mdgomareobiT, debitoruli davalianebis saerTo Tanxis daSla ekonomikuri da produqtis seqtorebis safuZvelze warmodgenilia me-8 SeniSvnaSi. gancxadebebi sesxis miRebaze, romelic warmoiqmneba Sesabamisi klientTan urTierTobis menejerebisgan, gadaecema sakredito limitis dasamtkiceblad. sakredito riskis safrTxeebis gakontrolebis mizniT, sakredito ganyofilebebis xelmZRvaneli pirebis mier warmodgenilia regularuli angariSebi, struqturuli analizis safuZvelze, romelic orientirebulia klientis saqmianobis da finansur Sedegebze. nebismieri seriozuli safrTxe moxsendeba direqtorTa sabWos da ganixileba am ukanasknelis mier. banki ar iyenebs formalur Sida kreditunarianobis Sefasebebs sakredito riskis safrTxeebis gasakontroleblad. xelmZRvaneloba akontrolebs da iTvaliswinebs vadagadacilebul balansebs. bankis procedurebi aramomuSave sesxebis CamowerisTvis efuZneba gadacilebuli statusis dReebis raodenobas. Semdgomi anazRaureba aRiricxeba mogebaSi da zaralSi, rogorc sxva mogeba. .. sakredito riskis safrTxe aseve Sefasebulia da marTulia nawilobriv, uzrunvelyofis miRebiT, gakontrolebiT da monitoringiT, ipoTekuri procentis formiT sakuTrebaze, aqtivebis, fasiani qaraldebis da sxva uzrunvelyofis dagiravebis formiT, maT Soris korporaciuli da personaluri garantiebis saxiT. rodesac uzrunvelyofa aris mniSvnelovani Semamcirebeli faqtori sakredito riskis SefasebaSi, bankis politikaa daadginos is sesxebi, romlis dafarva SeuZlia klients, vidre daeyrdnos mxolod uzrunvelyofas. uzrunvelyofa ganixileba rogorc dafarvis meoradi wyaro. limitirebul SemtxvevebSi, klientis reputaciaze an produqtis tipze an Tanxebze dayrdnobiT, saSualebebi SeiZleba iyos arauzurnvelyofili.

sakredito riskis maqsimaluri safrTxe. bankis sakredito riskis maqsimaluri safrTxe saerTod aisaxeba finansuri aqtivebis sabalanso RirebulebaSi sabalanso angariSgebaze, klientebisTvis sesxebis da avansebis garda. klientis sesxebis sakredito riskis maqsimaluri safrTxe aRricxulia me-8 SeniSvnaSi. aqtivebis da valdebulebebis SesaZlo netingis gavlena potenciuri sakredito safrTxis Sesamcireblad umniSvneloa. kreditis gagrZelebis valdebulebebTan dakavSirebiT, sakredito riskis maqsimaluri safrTxe aris valdebulebis Tanxa ixileT SeniSvna 23. sakredito riski garesabalanso angariSgebis finansuri instrumentebisTvis ganisazRvreba, rogorc zaralis gancdis SesaZlebloba finansuri instrumentis sxva mxaris Sedegad, romelic ar asrulebs valdebulebas kontraqtis pirobebis Sesabamisad. banki iyenebs imave sakredito politikas pirobiTi valdebulebebis SeqmnaSi, garesabalanso angariSgebis finansuri instrumentebisTvis dadgenili


53

sakredito nebarTvebis, riskis marTvis limitebis da monitoringis procedurebis meSveobiT.

sabazro riski. banki iRebs sabazro riskebis safrTxes. sabazro riskebi warmoiqmneba Ria poziciidan (a) valutaSi, (b) saprocento ganakveTidan, (g) wilobrivi produqtebidan, romelTagan yvela ukavSirdeba saerTo da specifikur sabazro gamococxlebas. xelmZRvaneloba adgens limitebs riskis Sefasebaze, romelic SeiZleba miRebul iqnas, romelic kontroldeba yovelTviurad. Tumca, am meTodis gamoyeneba ar aferxebs zarals am limitebis gareT mniSvnelovani sabazro gamococxlebis SemTxvevaSi. .


54

21 finansuri riskis marTva (gagrZeleba)

savaluto riski. savaluto riskTan dakavSirebiT, xelmZRvaneloba adgens limitebs valutis saSiSroebis doneze da Ramis da sadReRamiso poziciebisTvis, romelic yovedRiurad kontroldeba.

bankis savaluto riskis safrTxe 2009 wlis 31 dekembrisTvis aris Semdegi:

monetaruli finansuri


aTasobiT larSi aqtivebi valdebulebebi derivativebi wminda pozicia

qarTuli lari 7,013 262 (1,855) 4,896 aSS dolari 50,075 53,619 1,867 -1,677 evro 127 - - 127 sxva 2 - - 2

sul 57,217 53,881 12 3,348

bankis savaluto riskis safrTxe 2008 wlis 31 dekembris mdgomareobiT aris Semdegi:



aTasobiT larSi aqtivebi valdebulebebi derivativebi wminda pozicia

qarTuli lari 4,197 213 (1,415) 2,569 aSS dolari 56,258 58,395 1,665 (472)evro 131 - - 131 sxva 3 2 - 1

sul 60,589 58,610 250 2,229

zemoT warmodgenili derivativebi aris monetaruli finansuri aqtivebi an monetaruli finansuri valdebulebebi, magram warmodgenilia valke bankis mTliani riskis asaxvis mizniT. derivativebTan dakavSirebiT aRricxuli Tanxebi warmodgenilia samarTliani RirebulebiT, saangariSgebo periodis bolos, Sesabamisi valutis, romlis yidvazec Tanaxmaa banki (pozitiuri Tanxa) an gayidvaze (negatiuri Tanxa) poziciebis netingamde da gadaxdamde mxaresTan. valutis Tanxebi warmodgenilia mTlianad rogorc miTiTebulia 24 SeniSvnaSi. wminda Sedegi warmoadgens valutis derivativebis samarTlian Rirebulebas. zemoaRniSnuli analizi moicavs mxolod monetarul aqtivebs da valdebulebebs. investiciebi kapitalSi da aramonetarul aqtivebSi ar warmoqmnis raime arsebiT savaluto risks. . banks aqvs procedurebi saqarTVelso erovnul bankis moTxovnebTan Sesabamisobis uzrunvelyofisTvis. es moicavs::

- imis uzrunvelyofa da monitoringi, rom Ria savaluto poziciebi aris limits qvemoT, rogorc dadgenilia saqarTvelos erovnuli bankis mier, romelic aris ZiriTadi sakontrolo kapitalis 20%.

- savaluto riskis limitebis gaangariSeba samuSao dRis ganmavlobaSi, aseve TiToeuli dRis bolos; da

- rodesac Ria savaluto poziciebi arasworad aris dabalansebuli banki valdebulia dauyovnebliv gaagrZelos saqmianoba, rac uzrunvelyofs Ria savaluto poziciebis dabrunebas balansSi.


55

aRniSnuli qmedebebi fganxorcielebulia xelmZRvanelobis mier. .

qvemoT cxrilSi warmodgenilia mogebis an zaralis mgrZnobeloba da gonivruli cvlilebebi saangariSgebo periodis bolos moqmedi savaluto kursSi bankis funqciur valutasTan dakavSirebiT, yvela sxva fiqsirebuli cvladebiT: :

2009 wlis 31 dekembers 2008 wlis 31 dekembers

aTasobiT larSi

gavlena mogebaze an

zaralze

gavlena kapitalze

gavlena mogebaze an

zaralze

gavlena kapitalze

aSS dolari gamyarda 10%-iT (168) (143) (47) (40)aSS dolari Sesustda 10%-iT 168 143 47 40 evro gamyarda 10%-iT 13 11 13 11 evro Sesustda by 10%-iT (13) (11) (13) (11)


56


savaluto kursSi cvlilebis Sedegad bankis kapitalze ar arsebobs aranairi gavlena, bankis mogebaze an zaralze gavlenis garda.. safrTxe gaangariSda mxolod bankis funqciuri valutis garda, sxva valutaSi denominirebuli monetaruli balansebisTvis..

saprocento ganakveTis riski banks emuqreba Tavis finansur mdgomareobaze da fuladi saxsrebis moZraobaze sabazro saprocento ganakveTebis arsebul doneebze ryevebis gavlena. procentis zRvari SesaZloa gaizardos aseTi cvlilebis Sedegad, Tumca SeiZleba Semcirdes da warmoqmnas zarali moulodneli moZraobebis warmoqmnis SemTxvevaSi. xelmZRvaneloba yovelTviurad akontrolebs da adgens limitebs saprocento ganakveTis gadafasebis Seusabamobis doneze.

qvemoT cxrilSi Sejamebulia bankis saprocento ganakveTis riskebis safrTxe. cxrilSi warmodgenilia bankis finansuri aqtivebis da valdebulebebis mTliani Tanxebi sabalanso RirebulebiT, romelic kategoriebad dayofilia sakontarqto wilis gadafasebis an gadaxdis vadebis safuZvelze.

aTasobiT larSi

moTxovna da 1

Tveze naklebi

1-dan 3 Tvemde

3-dan 12 Tvemde

1 welze meti

uprocento

sul

2009 wlis 31 dekembrisTvis sul finansuri aqtivebi 4,833 4,504 22,595 22,388 2,963 57,283 sul finansuri valdebulebebi 18,881 2,607 8,176 23,180 1,037 53,881 neto procentis mgrZnobelobis ararseboba 2009 wlis 31 dekembrisTvis (14,048) 1,897 14,419 (792) 1,926 3,402 2008 wlis 31 dekemberi sul finansuri aqtivebi 9,246 7,030 25,392 18,916 208 60,792 sul finansuri valdebulebebi 20,150 8,755 21,063 8,642 - 58,610

neto procentis mgrZnobelobis ararseboba 2008 wlis 31 dekembrisTvis (10,904) (1,725) 4,329 10,274 208 2,182

2009 wlis 31 dekembrisTvis, Tu saprocento ganakveTebi am TariRisTvis iyo 200 sabaziso punqtze dabali (2008 wels: 200 sabaziso punqtze dabali) yvela sxva fiqsirebuli cvladebiT, mogeba wlis ganmavlobaSi iqneboda 44 000 larze (2008 wels: 96 000 lari) maRali, ZiriTadad mcurav saprocento valdebulebebze dabali saprocento xarjis Sedegad. . Tu saprocento ganakveTebi aris 200 sabaziso punqtze maRali (2008 wels: 200 sabaziso punqtze maRali) yvela sxva fiqsirebuli cvladebiT mogeba wlis ganmavlobaSi iqneboda 44 000 larze (2008 wels: 96 000 lari) dabali, ZiriTadad mcurav saprocento valdebulebebze maRali saprocento xarjis Sedegad. banki akontrolebs saprocento ganakveTebs Tavisi finansuri instrumentebisTvis. qvemoT cxrilSi Sejamebulia saprocento ganakveTebi ZiriTAdi xelmZRvaneli personalis mier ganxiluli angariSebis safuZvelze.


57

2009 2008 % weliwadSi lari aSSd sxva lari aSSd sxva

aqtivebi fuli da fuladi eqvivalentebi - 5.00% - 3.77% 7.22% 10.60%sesxebi da avansebi klientebisTvis - vaWroba da momsaxureba 44.59% 30.63% - 33.53% 27.70% -- soflis meurneoba 44.92% 34.02% - 33.25% 29.05% -- warmoeba 42.71% 30.36% - 33.92% 25.48% -- samomxmareblo sesxebi 42.58% 19.67% - 31.35% 19.26% -

valdebulebebi klientis angariSebi - - - 20% 15% -sxva nasesxebi fuladi saxsrebi - 8.89% - 13.86% 9.36% 10.66%

cxrilSi miTiTebuli niSani “-” niSnavs, rom banks ar aqvs Sesabamisi aqtivebi da valdebulebebi Sesabamis valutaSi.


58


geografiuli riskis koncentraciebi. bankis finansuri aqtivebis da valdebulebebis geografiuli koncentracia 2009 wlis 31 dekembrisTvis miTiTebulia qvemoT.:

aTasobiT larSi saqarTvelo

OECD ara-OECD sul

finansuri aqtivebi fuli da fuladi eqvivalentebi 5,147 - - 5,147 sesxebi da avansebi klientebisTvis 51,740 - - 51,740 sxva finansuri aqtivebi 396 - - 396

sul finansuri aqtivebi 57,283 - - 57,283

sul finansuri valdebulebebi klientis angariSebi 993 - - 993 sxva nasesxebi fuladi saxsrebi - 44,418 8,426 52,844 sxva finansuri valdebulebebi 44 - - 44

sul finansuri valdebulebebi 1,037 44,418 8,426 53,881

wminda pozocia sabalanso finansur intrumentebze 56,246 (44,418) (8,426) 3,402

kreditTan dakavSirebuli valdebulebebi 93 - - 93

aqtivebi da valdebulebebi zogadad efuZneba im qveyanas, sadac mxare mdebareobs. qarTul mxareebTan faqtobrivad daufaravi naSTi qarTuli mxareebis ofSoruli kompaniebisTvis/kompaniebidan ganawilebulia saTauris “saqarTvelosTvis”. bankis finansuri aqtivebis da valdebulebebis geografiuli koncentracia 2008 wlis 31 dekembrisTvis miTiTebulia qvemoT:

aTasobiT larSi saqarTvelo

OECD ara-OECD sul

finansuri aqtivebi fuli da fuladi eqvivalentebi 4,217 20 292 4,529 sesxebi da avansebi klientebisTvis 55,923 - - 55,923 sxva finansuri aqtivebi 496 24 - 520

sul finansuri aqtivebi 60,636 44 292 60,972

sul finansuri valdebulebebi klientis angariSebi 1,122 - - 1,122 sxva nasesxebi fuladi saxsrebi 5,743 42,495 9,173 57,411 sxva finansuri valdebulebebi 72 5 - 77 sul finansuri valdebulebebi 6,937 42,500 9,173 58,610

wminda pozocia sabalanso finansur intrumentebze

53,699

(42,456)

(8,881)

2,362

sxva riskis koncentraciebi. xelmZRvaneloba akontrolebs da amJRavnebs sakredito riskis koncentraciebs sesxebTan dakavSirebuli sxvadasxva angariSebis miRebis safuZvelze. banks ar aqvs raime aseTi mniSvnelovani riskis koncentracia 2008 da 2009 wlis 31 dekembrisTvis.. xelmZRvaneloba gansazRvravs koncentracias riskis saSiSroebis Sesaxeb raodenobiTi monacemebis Sefasebis safuZvelze saangariSgebo dRes. aRniSnuli monacemebi efuZneba bankis ZiriTadi xelmZRvaneli


59

personalisTvis miwodebuli informacias da moicavs magaliTad riskebi koncentraciis gamJRvanebas, rogoricaa savaluto, sakredito da saprocento riskebi. likvidurobis riski. . likvidurobis riski aris riski, rodesac organizacias eqmneba sirTuleebi finansur valdebulebebTan dakavSirebuli valdebulebebis SesrulebaSi. banks emuqreba Ramis depozitebidan, mimdinare angariSebidan, gadasaxdeli depozitebidan, sesxis gamoyenebidan, garantiebidan da marJidan Tavis xelmisawvdom finansur resursebze yoveldRiuri moTxovnis da fuladi angariSsworebis derivatiul instrumentebze sxva moTxovnebis riskis safrTxe. banki ar awarmoebs fulad resursebs yvela aRniSnuli moTxovnis dakmayofilebisTvis, rogorc gamocdileba gviCvenebs, SesaZlebelia fuladi saxsrebis reinvesticiis minimaluri donis prognozireba saimedoobis maRali xarisxiT. likvidurobis risks marTavs bankis direqtorTa sabWo.


60


banki cdilobs SeinarCunos staniluri dafinansebis baza, romelic umTavresad Sedgeba sxva nasesxebi fuladi saxsrebisgan, da korporaciuli da sacalo momxmareblis depozitebisgan. banki axorcielebs fuladi saxsrebis investicias likviduri aqtivebis diversificirebul portfelSi, raTa SeZlos swrafi reagirebi moxdena gauTvaliswinebel likvidurobis moTxovnebze. bankis likvidurobis marTva moiTxovs likviduri aqtivebis donis gaTvaliswinebas, romelic aucilebelia valdebulebebis gadasaxdelad, romelTa gadaxdis vada dadga, dafinansebis wyaroebis xelmisawvdomobis uzrunvelyofas; dafinansebis sagangebo gegmebis uzrunvelyofas; da likvidurobis koeficiebtebis monitorings kanonier moTxovnebTan mimarTebaSi. banki gamoTvlis likvidurobis koeficientebs yoveldRiurad saqarTvelos erovnuli bankis moTxovnis Sesabamisad. gakontrolebuli koeficienti aris likvidurobis koeficienti, romelic gaangariSebulia rogorc likviduri aqtivebis koeficienti valdebulebebTan dakavSirebiT, romelTa gadaxdis vadaa 60 kalendaruli dRe. 2009 wlis 31 dekembris monacemebiT koeficienti Seadgenda 59.6%-s (2008 wels: 27.6%-s. saqarTvelso erovnuli bankis miTiTebis Sesabamisad banki gamoTvlis momentalur likvidurobas, rogorc dRiuri saSualo likviduri aqtivebis koeficients dRiuri saSualo likvidur valdebulbebTan mimarTebaSi. aRniSnuli koeficienti gamoTvlilia bankis finansuri angariSgebebidan warmoqmnili balansebis safuZvelze. saqarTVelso erovnuli banks adgilze gaaCnia moTxovnili likvidurobis minimaluri done. 2009 wlis 31 dekembrisTvis, bankma daakamayofila aRniSNuli moTxovnebi. . qvemoT cxrilSi warmodgenilia valdebulebebi, maTi darrcenili sakontraqto gadaxdis vadebis safuZvelze. gadaxdis vadebis cxrilSi warmodgenili Tanxebi aris sakontraqto aradiskontirebuli fuladi saxsrebis moZraoba da mTliani sasesxo valdebulebi. rodesac gadasaxdeli Tanxa ari aris fiqsirebuli, gamJRvanebuli Tanxa ganisazRvreba saangariSgebo dRes arsebuli pirobebis miTiTebis safuZvelze. gadayvanilia gadaxdebi ucxour valutaSi, valutis spot-kursis mixedviT balansis Sedgensi dRes. finansuri valdebulebebis aradiskontirebuli gadaxdis vadis analizi 2009 wlis 31 dekembrisTvis aris Semdegi:

aTasobiT larSi

moTxovna da 1 Tveze

naklebi

1-dan 3 Tvemde

3-dan 12 Tvemde

12 Tvidan 5 wlamde

sul

valdebulebebi klientis angariSebi 993 - - - 993 sxva finansuri valdebulebebi 42 - - - 42 sxva nasesxebi fuladi Tanxebi 18,972 2,771 11,475 26,909 60,127 sul kreditTan dakavSirebuli valdebulebebi

93 - - - 93

sul potenciuri momavali gadaxdebi finansuri valdebulebebisTvis

20,100

2,771

11,475

26,909

61,255


61

qvemoT warmodgenili finansuri valdebulebebis gadaxdis vadebis analizi 2008 wlis 31 dekembrisTvis aris Semdegi::

aTasobiT larSi

moTxovna da 1 Tveze

naklebi

1-dan 3 Tvemde

3-dan 12 Tvemde

12 Tvidan 5 wlamde

sul

valdebulebebi klientis angariSebi 617 530 - - 1,147 sxva finansuri valdebulebebi 77 - - - 77 sxva nasesxebi fuladi Tanxebi 19,589 8,483 22,847 12,546 63,465

sul potenciuri momavali gadaxdebi finansuri valdebulebebisTvis 20,283 9,013 22,847 12,546 64,690


62


banki ar iyenebs zemoaRniSnul aradiskontirebul gadaxdis vadebis analizs likvidurobis marTvis mizniT. amis nacvlad banki akontrolebs mosalodnel gadaxdis vadebs, romelic SeiZleba Sejamdes Semdegi saxiT, 2009 wlis 31 dekembrisTvis: :

aTasobiT larSi

moTxovna da 1 Tveze

naklebi

1-dan 3 Tvemde

3-dan 12 Tvemde

12 Tvidan 5 wlamde

5 welze zemoT

sul

aqtivebi fuli da fuladi eqvivalentebi 5,147 - - - - 5,147 sesxebi da avansebi klientebisTvis 2,253 4,504 22,595 20,595 1,794 51,740 sxva finansuri aqtivebi 342 - - - - 342

sul finansuri aqtivebi 7,742 4,504 22,595 20,595 1,794 57,229

valdebulebebi klientis angariSebi 993 - - - - 993 sxva nasesxebi fuladi saxsrebi 18,881 2,607 8,176 23,180 - 52,844 xva finansuri valdebulebebi 44 - - - - 44 sul finansuri valdebulebebi 19,918 2,607 8,176 23,180 - 53,881

likvidurobis intervali 2009 wlis 31 dekembrisTvis (12,176) 1,897 14,419 (2,585) 1,794 3,348

kumulaciuri likvidurobis intervali 2009 wlis 31 dekembrisTvis (12,176) (10,279) 4,140 1,555 3,349

finansuri instrumentebis mosalodneli gadaxdis vadis analizi 2008 wlis 31 dekembrisTvis aris Semdegi:

aTasobiT larSi

moTxovna da 1

Tveze naklebi

1-dan 3 Tvemde

3-dan 12 Tvemde

12 Tvidan 5 wlamde

5 welze zemoT

sul

aqtivebi fuli da fuladi eqvivalentebi 4,799 - - - - 4,799 sesxebi da avansebi klientebisTvis

4,609 7,030 25,371 17,256 1,657 55,923

sxva finansuri aqtivebi 135 - 21 3 - 159 sul finansuri aqtivebi 9,543 7,030 25,392 17,259 1,657 60,881 valdebulebebi klientis angariSebi 617 505 - - - 1,122 sxva nasesxebi fuladi saxsrebi 19,589 8,250 21,063 8,509 - 57,411 xva finansuri valdebulebebi 77 - - - - 77 sul finansuri valdebulebebi 20,283 8,755 21,063 8,509 - 58,610 likvidurobis intervali 2008 wlis 31 dekembrisTvis

(10,740) (1,725) 4,329 8,750 1,657 2,271

kumulaciuri likvidurobis intervali 2008 wlis 31 dekembrisTvis

(10,740)

(12,465)

(8,136)

614

2,271


63

aqtivebis da valdebulbebis saprocento ganakveTebis da gadaxdis vadebis Sesabamisoba da/an kontrolirebuli Seusabamoba fundamentaluri mniSvnelobisaa bankis xelmZRvanelobisTvis. bankebisTvis iSviaTia sruli Sesabamisoba, radgan gaformebuli garigebebi xSirad gaurkveveli pirobebis da sxvadasxva tipisaa. Seusabamo pozicia potenciurad zrdis rentabelobas, Tumca aseve SesaZloa gazardos zaralis riski. aqtivebis da valdebulebebis gadaxdis vadebi da Secvlis unari misaReb fasad, saprocento valdebulebebi, romlTa gadaxdis vada dadga, mniSvnelovani faqtorebia bankis likvidurobis SefasebaSi da cvlilebebis safrTxeSi saprocenti da savaluto ganakveTebSi.

22 kapitalis marTva

kapitalis marTvisas bankis miznebia saqarTvelos erovnuli bankis (“NBG”) mier dadgenili kapitalis moTxovnebis Sesruleba, raTa daicvas bankis unari gaagrZelos saqmianoba, rogorc moqmedma sawarmom da awarmoos saTanado kapitalis baza, ZiriTadi kapitalis adekvaturobis koeficientis misaRwevad, romelic Seadgens minimum 12%-s. saqarTvelso erovnuli bankis mier dadgenili ZiriTAdi kapitalis adekvaturobis koeficientebTan Sesabamisoba yovelTviurad kontroldeba angariSebiT, romelSic warmodgenilia bankis generaluri direqtoris da mTavari buRalteris mier ganxiluli da xelmowerili da Semdeg saqarTvelso erobnuli bankisTvis wardgenili gaangariSeba. kapitalsi marTVis sxva miznebi fasdeba yovelwliurad. saqarTvelos erovnuli bankis mier dadgenili kapitalis moTxovnebis safuZvelze, bankebi: (a) unda flobdnen savaldebulo kapitalis minimalur dones 12,000,000 laris odenobiT; (b) unda uzrunvelyon savaldebulo kapitalis koeficienti risk Sefasebul aqtivebTan dakavSirebiT (“kanonieri kapitalis koeficienti”’) 12%-ian minimalur doneze an mis zemoT da (g) unda uzrunvelyon pirveli rigis kapitalis koeficienti risk-Sefasebul aqtivebTan dakavSirebiT (“pirveli rigis kapitalis koeficienti”) zemoT warmodgenil 8%-ian minimumze an mis zemoT. saerTo kapitali, romelsac banki marTavs da romelic aris saqarTvelos erovnuli bankis kanonieri kapitalis adekvaturobis miznebisTvis moTxovnili Tanxa, Seadgens 11,807 000 lars, 2009 wlis 31 dekembrisTvis (2008 wels: 11,170 000 lari). saqarTvelos erovnuli bankis mier dadgenili mimdinare kapitalis moTxovnebis safuZvelze bankma unda uzrunvelyos savaldebulo kapitalis koeficienti risk-Sefasebul aqtivebTan dakavSirebiT (“kanonieri kapitalis koeficienti”) minimalur doneze an mis zemoT. savaldebulo kapitali efuZneba saqarTvelos erovnuli bankis maregulirebeli normebis Sesabamisad momzadebul bankis angariSebs da moicavs: : aTasobiT larSi 2009 2008

pirveli rigis kapitali saaqcio kapitali 15,676 15,676 akumulirebuli zarali (5,137) (1,230)minus: aramaterialuri aqtivebi (587) (367)pirveli rigis kapitali daqviTvis Semdeg 9,952 14,079 meore rigis kapitali mimdinare wlis zarali 883 (3,908)rezervebi 983 998 minus: investiciebi Svilobil kompaniebSi (10) - meore rigis kapitali 1,856 (2,909)


64

sul savaldebulo kapitali 11,807 11,170 risk-Sefasebuli aqtivebi: balansi (A-Can) 86,882 108,599 sul risk-Sefasebuli aqtivebi 86,882 108,599 ZiriTadi kapitalis adekvaturobis koeficienti (1-li rigis kapitali)

11% 13%

sul kapitalis adekvaturobis koeficienti (1-li da me-2 rigis kapitali)

14% 10%

2008 da 2009 wlis ganmavlobaSi ar daakmayofila minimaluri savaldebulo kapitalis maregulirebeli moTxovnebi. aRniSnuli garedan dadgenili kapitalsi moTxovnebis Seusruleblobam SesaZloa gamoiwvios maregulirebeli organos mier dividendebis ganawilebis SezRudvis daweseba, angariSgebis dRes saqarTvelso erovnuli bankis mier ar dawesebula raime saxis jarima an sauravi an sxva uaryofiTi qmedeba. rogorc 28-e SeniSvnaSia warmodgenili wlis bolos banki akmayofilebs savaldebulo kapitalis moTxovnebs. .

23 gauTvaliswinebeli xarjebi da valdebulebebi

sasamarTlo saqmeebi. periodulad da saqmianobis Cveulebriv mimdinareobisas, bankis winaaRmdeg SesaZloa miRebul iqnas moTxovnebi. sakuTari Sefasebebis da Sida da damoukidebeli specialistis konsultaciis safuZvelze, xelmZRvaneloba Tvlis, rom ar warmoiqmneba aranairi finansuri zarali aRniSnul moTxovnebTan dakavSirebiT, da Sesabamisad, aranairi uzrunvelyofa ar aris gaTvaliswinebuli winamdebare finansuri angariSgebebSi.

Sesabamisoba garigebebTan. banki eqvemdebareba konkretul garigebebs, romelci umTavresad ukavSirdeba Tavis sesxebs. am garigebebis Seusruleblobam SesaZloa gamoiwvios uaryofiTi Sedegebi bankisTvis, maT Soris sesxis Tanxis zrda da gadaxdisuunarobis Sesaxeb brZaneba. banki2008 da 2009 wlis 31 dekembrisTvis da dasrulebuli wlis ganmavlobaSi ar asrulebda konkretul garigebebs. xelmZRvanelobis rwmeniT am garigebebis darRveva uaryofiT gavlenas ar moaxdens bankis likvidurobaze. Tumca, IAS 1-is (Sesworebuli) Sesabamisad bankma moaxdina sxva nasesxebi fualdis saxsrebis 18,382,000 laris klasifikacia moTxovnis kategoriaSi likvidurobis analizSi 2009 wlis 31 dekembris monacemebiT (2008 wels: 19,251,000 lari).


65

23 gauTvalsiwinebeli xarjebi da valdebulebebi (gagrZeleba)

sagadasaxado kanonmdebloba. saqarTvelos sagadasaxado, savaluto da sabaJo kanonmdebloba eqvemdebareba sxvadasxva interpretaciebs da cvlilebebs, romelic SesaZloa xSirad moxdes. xelmZRvanelobis mier am kanonmdeblobis interpretacia, romelic gamoiyeneba bankis tranzaqciebTan da saqmianobasTan dakavSirebiT, SesaZloa sadavo gaxdes Sesabamisi regionuli da saxelmwifo organoebis mier. ukansakneli movlenebi saqarTveloSi gvaCvenebs, rom sagadasaxado organoebma SeiZleba daikavon ufro mtkice pozicia kanonmdeblobis da Sefasebis interpretaciebSi da SesaZlebelia tranzaqciebi da saqmianobebi, romelic warsulSi ar iyo sadao, SesaZloa sadao gaxdes. Sedegad, SeiZleba Sefasdes mniSvnelovani damatebiTi gadasaxadebi, jarimebi da procenti. dabegvris periodebi aRniSNuli organoebis mier gansaxilvelad rCeba Ria gadasaxadebisTvis sami kalendaruli periodis ganmavlobaSi, romelic win uswrebs ganxilvis periods. konkretuli garemobebis Sesabamisad, ganxilvas SesaZloa dasWirdes didi dro. xelmZRvanelobis varaudiT Sesabamisi kanonmdeblobis misi interpretacia Sesabamisia da bankis sgadasaxado statusi myaria. Sesabamisad 2008 da 2009 wlis 31 dekembris mdgomareobiT ar aris aRricxuli aranairi rezervi potenciuri sagadasaxado valdebulebebisTvis.

kreditTan dakavSirebuli valdebulebebi. gamouyenebeli sakredito xazebi 2009 wlis 31 dekembris mdgomareobiT Seadgenda 93 000 lars (2008 wels: nols). gamouyenebeli sakredito xazis sul gadauxdeli sakontraqto Tanxa ar warmoadgens momavali fuladi saxsrebis moTxovnebs, radgan aRniSnuli finansuri instrumentebi SeiZleba amoiwuros an Sewydes daufinanseblobis gamo. kreditTan dakavSirebuli valdebulebebis samarTliani Rirebuleba iyo 93 000 lari 2009 wlis 31 dekembris mdgomareobiT (2008 wels: noli).

24 warmoebuli finansuri instrumentebi

qvemoT cxrilSi warmodgenilia samarTliani Rirebulebebi, saangariSgebo periodis bolos valutebis romelic misaRebia da gadasaxdelia bankis mier gaformebuli savaluto forvarduli kontraqtebis safuZvelze. cxrili asaxavs mTlian pozicias nebismieri mxaris poziciis netingamde (da gadaxdebis) moicavs kontraqtebs angariSsworebis TariRebiT Sesabamisi saangariSgebo periodis bolos. kontarqtebi aris moklevadiani. .

2009 2008

aTasobiT larSi

kontarqtebi pozitiuri

samarTliani Rirebulebi

T

kontarqtebi negatiuri

samarTliani RirebulebiT

kontarqtebi pozitiuri

samarTliani RirebulebiT

kontarqtebi

negatiuri samarTlia

ni Rirebuleb

iT savaluto forvarduli kontraqtebi: samarTliani Rirebuleba saangariSgebo periodis bolos

- USD misaRebi Tanxebi angariSsworebaze (+) 1,867 - 1,665 - - USD gadasaxdeli Tanxebi angariSsworebaze (-) - - - - - GEL misaRebi Tanxebi angariSsworebaze (+) - - - - - GEL gadasaxdeli Tanxebi - (1,855) - (1,415)


66

angariSsworebaze (-) savaluto forvarduli kontraqtebi: samarTliani Rirebuleba 1,867 (1,855) 1,665 (1,415) wminda samarTliani Rirebuleba 12 - 250 -

ucxouri valutis warmoebuli finansuri instrumentebi, romlebic gaformebulia bankis mier, zogadad realizebulia birJis gare bazarze profesiuli bazris mxareebTan standartuli pirobebisa da debulebebis Sesabamsiad. derivativebs aqvT potenciurad xelsayreli (aqtivebi) an araxelsayreli (valdebulebebi) pirobebi sabazro saprocento ganakveTis, savaluto kursis meryeobis an pirobebTan dakavSirebuli sxva cvlilebebis Sedegad. warmoebuli finansuri aqtivebis da valdebulebebis mTliani samarTliani Rirebuleba periodulad SeiZleba mniSvnelovnad meryeobdes.


67

25 finansuri instrumentebis samarTliani Rirebuleba

(a) amortizirebuli RirebulebiT aRricxuli finansuri instrumentebis samarTliani Rirebulebebi.

amortizirebuli RirebulebiT aRricxuli finansuri instrumentebis samarTliani Rirebulebebi aris Semdegi:

2009 2008

aTasobiT larSi

sabalanso

Rirebuleba

samarTliani

Rirebuleba

sabalanso Rirebuleb

a

samarTliani

Rirebuleba

finansuri aqtivebi fuli da fuladi eqvivalentebi 5,147 5,147 4,529 4,529 sesxebi da avansebi klientebisTvis - vaWroba da momsaxureba 41,594 40,522 46,656 46,656 - soflis meurneoba 4,882 4,834 4,140 4,140 - warmoeba 4,617 4,555 4,458 4,458 - samomxmareblo sesxebi 647 512 647 647 sxva debitoruli davalianebebi 330 330 159 159 sul finansuri aqtivebi aRricxuli amortizirebuli RirebulebiT 57,217 55,899 60,589 60,589 finansuri valdebulebebi klientis angariSebi - iuridiuli pirebis mimdinare/angariSsworebis angariSebi 493 493 199 199 - iuridiuli pirebis vadiani depozitebi - - - - - fizikuri pirebis mimdinare/moTxovnis angariSebi 500 500 418 418 - fizikuri pirebis vadiani depozitebi - - 505 505 sxva nasesxebi fuladi saxsrebi 52,844 52,844 57,411 57,411 sxva finansuri valdebulebebi 44 44 77 77 sul finansuri valdebulebebi aRricxuli amortizirebuli RirebulebiT 53,881 53,881 58,610 58,610

(b) analizi samarTliani RirebulebiT aRricxuli finansuri instrumentebis samarTliani Rirebulebis ierarqiis safuZvelze savaluto forvarduli kontraqtebis samarTliani Rirebuleba gansazRvra xelmZRvanelobam Sefasebis meTodis gamoyenebiT bazrebze dakvirvebis monacemebis Sesabamisad (done 2).

(g) samarTliani Rirebulebis gansazRvraSi gamoyenebuli meTodebi da daSvebebi. samarTliani Rirebuleba aris Tanxa, romelzec finansuri instrumenti SeiZleba gaicvalos mosurne mxareebs Soris arsebul garigebaSi, iZulebiT gayidvis an likvidaciis garda, da damtkicebulia faqtobrivi dadgenili sabazro fasis safuZvelze. Tu xelmiuwvdomelia dadgenili sabazro fasebi, banki iyenebs Sefasebis meTodebs. mcuravi kursis instrumentebis samarTliani Rirebuleba, romelic ar aris gamocxadebuli bazarze fasdeba maTi sabalanso Rirebulebis Tanabari RirebulebiT. gamoucxadebeli fiqsirebuli saprocento ganakveTis instrumentebis samarTliani Rirebuleba fasdeba gaangariSebuli


68

momavali fuladi saxsrebis moZraobis safuZvelze, romelic miiReba diskontirebulad moqmedi saprocento ganakveTebiT axali instrumentebisTvis analogiuri sakredito riskiT da darCenili gadaxdis vadiT.

gamoyenebuli diskonturi ganakveTi damokidebulia valutaze, instrumentis gadaxdi8s vadaze da mxaris sakredito riskze, aris Semdegi:

2009 2008 fuli da fuladi eqvivalentebi 5% p.a. 3.8% dan 10.6% p.a. sesxebi da avansebi klientebisTvis - vaWroba da momsaxureba 30.6% dan 44.6% p.a. 27.7% dan 33.5% p.a. - soflis meurneoba 34% dan 44.9% p.a. 29.1% dan 33.3% p.a. - warmoeba 30.4% dan 42.7% p.a. 25.5% dan 33.9% p.a. - samomxmareblo sesxebi 19.7% dan 42.6% p.a. 19.3% dan 31.4% p.a.

klientis angariSebi - iuridiuli pirebis mimdinare/angariSsworebis angariSebi

0% 0%

- fizikuri pirebis mimdinare/moTxovnis angariSebi 0% 0% - fizikuri pirebis vadiani depozitebi - 15% dan 20% p.a. sxva nasesxebi fuladi saxsrebi 8.90% 9.4% dan 13.9% p.a.

26 finansuri instrumentebis prezentacia sazomi kategoriis safuZvelze

gaangariSebis miznebisTvis, IAS 39, finansuri instrumentebi: aRiareba da gaangariSeba, axorcielebs finansuri aqtivebis klasifikacias Semdeg kategoriebSi: (a) sesxebi da debitoruli davalianebebi; (b) gasayidad arsebuli finansuri aqtivebi; (g) finansuri aqtivebi samarTliani RirebulebiT mogebaSi an zaralSi (“FVTPL”).

qvemoT cxrilSi warmodgenilia finansuri aqtivebis klasis Sesabamisoba aRniSnuli sazomi kategoriebiT 2009 wlis 31 dekembrisTvis::

aTasobiT larSi

sesxebi da debitoru

li davalianeb

ebi

gasayidad arsebuli aqtivebi

FVTPL sul

aqtivebi fuli da fuladi eqvivalentebi - - - 5,147 sesxebi da avansebi klientebisTvis: - vaWroba damomsaxureba 41,594 - - 41,594 - soflis meurneoba 4,882 - - 4,882 - warmoeba 4,617 - - 4,617 - samomxmareblo sesxebi 647 - - 647 sxva finansuri aqtivebi: - sxva finansuri debitoruli davalianebebi 330 - - 330 - korporatiuli aqciebi - 54 - 54

- finansuri aqtivebi samarTliani RirebulebiT mogebaSi an zaralSi - - 12 12 sul finansuri aqtivebi 52,070 54 12 57,283

arafinansuri aqtivebi 8,689


69

sul aqtivebi 65,972

2008 da 2009 wlis 31 dekembris mdgomareobiT bankis yvela finansuri valdebuleba aRiricxa amortizirebuli RirebulebiT. .

qvemoT cxrilSi warmodgenilia finansuri aqtivebis klasis Sesabamisoba aRniSnuli sazomi kategoriebiT 2008 wlis 31 dekembrisTvis :

aTasobiT larSi

sesxebi da debitoru

li davalianeb

ebi

gasayidad arsebuli aqtivebi

FVTPL sul

aqtivebi fuli da fuladi eqvivalentebi - - - 4,529 sesxebi da avansebi klientebisTvis: - vaWroba damomsaxureba 46,656 - - 46,656 - soflis meurneoba 4,140 - - 4,140 - warmoeba 4,458 - - 4,458 - samomxmareblo sesxebi 647 - - 647 sxva finansuri aqtivebi: - sxva finansuri debitoruli davalianebebi 159 - - 159 - korporatiuli aqciebi - 54 - 54 - finansuri aqtivebi samarTliani - - 250 250

sul finansuri aqtivebi 56,060 54 250 60,893

arafinansuri aqtivebi 9,539

sul aqtivebi 70,454


70

27 dakavSirebuli mxaris garigebebi

zogadad mxareebi dakavSirebulni arian Tu eqvemdebarebian saerTo kontrols an erT mxares aqvs SesaZlebloba akonttrolos meore mxare an mniSvnelovani gavlena moaxdinos meore mxareze finansuri an operatiuli gadawyvetilebebis miRebisas. TiToeuli dakavSirebuli mxaris urTierTobis gaTvaliswinebiT, yuradReba eqceva urTierTobis arsze, da ara mxolod samarTlebriv formaze. .

2009 wlis 31 dekembrisTvis, gadauxdeli naSTebi dakavSirebul mxareebTan iyo Semdegi:

aTasobiT larSi ZiriTadi mmarTveli

personali klientebisTvis sesxebis da avansebis mTliani Tanxa (sakontraqto saprocento ganakveTi : 13%). 1,073 klientebisTvis sesxebis da avansebis gaufasurebis zarali 31 dekembrisTvis 12 klientis angariSebi (sakontraqto saprocento ganakveTi: 0%). 10

mogebis da xarjis erTeuli dakavSirebul mxareebTan 2009 wlisTvis iyo Semdegi:

aTasobiT larSi saTao kompania

ZiriTadi mmarTveli personali

saprocento Semosavali 10 142 Semosavali ucxouri valutis translaciis kursis sxvaobis Sedegad minus zarali

- 12

mosakreblebis da sakomisio Semosavali 1 administarciuli da sxva saoperacio xarji 764

dakavSirebuli mxareebisTvis sesxad gacemuli da maT mier gadaxdili mTliani Tanxa 2009 wlis ganmavlobaSi iyo:

aTasobiT larSi

saTao kompania


dakavSirebuli mxareebisTvis sesxad gacemuli Tanxebi wlis ganmavlobaSi - - dakavSirebuli mxareebis mier gadaxdili Tanxebi wlis ganmavlobaSi 87 73

2008 wlis 31 dekembrisTvis, gadauxdeli naSTebi dakavSirebul mxareebTan iyo Semdegi:



klientebisTvis sesxebis da avansebis mTliani Tanxa (sakontraqto saprocento ganakveTi: 13-26 %)

87

1,132

klientebisTvis sesxebis da avansebis gaufasurebis zarali 31 dekembrisTvis

1 12

klientis angariSebi (sakontraqto saprocento ganakveTi: 0%). - 13





71

saprocento Semosavali 13 102 sesxis gaufasurebis zarali 1 12 Semosavali ucxouri valutis translaciis kursis sxvaobis Sedegad minus zarali

12 106

administarciuli da sxva saoperacio xarji 0 791


aTasobiT larSi

saTao kompania


dakavSirebuli mxareebisTvis sesxad gacemuli Tanxebi wlis ganmavlobaSi 90 1,405 dakavSirebuli mxareebis mier gadaxdili Tanxebi wlis ganmavlobaSi 3 280


72

27 dakavSirebuli mxaris garigebebi (gagrZeleba)

mTavari mmarTveli personalis kompensacia warmodgenilia qvemoT:

2009 2008

aTasobiT larSi

xarji daricxuli

valdebuleba

xarji daricxuli

valdebuleba

moklevadiani sargebeli: - xelfasebi 743 - 784 -

sul 743 - 784 -

28 angariSgebis periodis bolos Semdgomi movlenebi

2010 wlis 31 martisTvis, banki aklmayofilebs saqarTvelos erovnuli bankis savaldebulo kapitalis adekvaturobis moTxovnebs saqarTvelos erovnuli bankisTvis wardgenili bankis savaldebulo angariSebis safuZvelze.

Documents

banki konstanta finansuri angariSgebis saerTaSoriso ...€¦ · banki konstanta finansuri angariSgebis saerTaSoriso standartebi finansuri angariSgebebi da damoukidebeli auditoris